manual facsimile listruction to JPIAorg-ari um tt. s offer. holders must respond by no tutor than KO p.m. New York City time on bit drch 12. 2013. JPIVIorgan iss not received inforrna bon that would indicato that this offer is stsb"-.! to IRS PLR 102. The infcanatiun tor:tensed herein is a summary that d