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The following statement, pursuant to IRS Circular 230, applies to all tax-related discussions herein:

Pursuant to U.S. Treasury Department Regulations, I (we) must inform you that any tax advice contained in this communication, including any attachments and enclosures, is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.