ich it is received or opened, it is the responsibility of the recip=ent to ensure that it is virus free and no responsibility is accepted by A=tman Greenfield & Selvaggi LLP, for any loss or damage arising in any =ay from its use. We need to inform you that any U.S. tax advice cont=ined in this communication (including a

ich it is received or opened, it is the responsibility of the recip=ent to ensure that it is virus free and no responsibility is accepted by A=tman Greenfield & Selvaggi LLP, for any loss or damage arising in any =ay from its use. We need to inform you that any U.S. tax advice contained in this c=mmunication (including a