ately by return e-mail or by e-mail to [email protected], and destroy this communication and all copies thereof, including all attachments. U.S. Treasury Circular 230 Notice: Any U.S. federal tax advice included in this communication was not intended or written to be used, and cannot be used, for the purpose

state planning. We encourage you to contact Steven M. Etkind a or Alex Gelinas at with any questions or to discuss your particular circumstances. U.S. Treasury Circular 230 Notice: Any U.S. federal tax advice included in this communication is not intended or written to be used, and cannot be used, for the purpose of