Howard, LLP

Circular 230 Disclosure

Rules contained in Circular 230 which govern our practice before the Internal Revenue Service require that we advise you that any tax advice in this communication (and any attachments) (i) is intended only for the addressee, and (ii) is not written with the intent that it be used, and in fact it cannot be used, to avoid penalties imposed under the Internal Revenue Code or to promote, market or recommend to another person any tax-related concept.

This communication and any attachments are privileged and confidential. Any unauthorized receipt, use or dissemination is strictly prohibited. If you have received this communication in error, please notify the sender immediately by return email, and delete this communication from all affected databases.

Thank you for your cooperation.