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** Disclaimer Required by IRS Circular 230**
Unless otherwise expressly approved in advance, any discussion of federal tax matters herein is not intended and cannot be used 1) to avoid penalties under the Federal tax laws, or 2) to promote, market or recommend to another party any transaction or tax-related matter addressed.
** Disclaimer Required by IRS Circular 230**
Unless otherwise expressly approved in advance, any discussion of federal tax matters herein is not intended and cannot be used 1) to avoid penalties under the Federal tax laws, or 2) to promote, market or recommend to another party any transaction or tax-related matter addressed.
