y E. Esptein. Lisa 1. Goicuria ; Associate Tax Specialist i I.P. Morgan I S00 Stanton-Christiana Road_ Newark DE 19713 Phone -mail. f arcukr 233 Deciosure. JPMorgan Chase & Co and its &Notes do not provide tel advice. Accorcingly any discussion of U.S. tax matters contained herein (Inducing err% arzac