Required Disclosures Pursuant to U.S. Department of Treasury Circular 230

In accordance with requirements imposed by the Internal Revenue Service, we are required to inform you that any tax advice contained in this communication, including attachments, is based upon assumptions provided by you, and cannot be relied upon or used for the purposes of avoiding income taxes or penalties imposed under the Internal Revenue Code, or promoting, marketing, or recommending to another party any transaction or matter contained in this communication.

The content found on this website is for information purposes only. This website is a public resource of general information which is intended, but not promised or guaranteed, to be correct, complete and up-to-date. You should consult an accountant for advice regarding your individual situation. We invite you to contact us and welcome your calls, letters and electronic mail. Contacting us does not create an accountant-client relationship. Please do not send any confidential information until an accountant-client relationship is established.

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