Unless specifically indicated otherwise, any tax advice contained in this electronic communication, including attachments, is not intended or written to be used, and cannot be used, for the purpose of (I) avoiding penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (ii) promoting, marketing, or recommending to another party any tax-related matter(s) addressed herein. CONFIDENTIALITY NOTICE: The information contained in this electronic communication is confidential and is intended only for the use of the individual(s) named above and others who have been specifically authorized to receive it. If you are not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited Last updated 08/08/11