ich is a formal tax opinion) was not intended or written to be used, and cannot be =sed, for the purpose of (i) avoiding tax-related penalties under the =nternal Revenue Code, or (ii) promoting, marketing, or recommending to =nother party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and

(including =ttachments) is not intended or written to be used, for the purpose of (i) =voiding 2 EFTA_R1_01403561 EFTA02385178 penalties under the =nternal Revenue Code or (ii) promoting, marketing or recommending to another party any =ransactions or matter =ddressed herein. --- On Mon, 4/25/11, wrote: From Sub

communication =including any attachments) is not intended or written to be used, and =annot be used, for the purpose of (i) avoiding penalties under the =nternal Revenue Code or (ii) promoting, marketing or recommending to =nother party any transaction or matter addressed herein. Click Here =or More Information Alan S.