ose of (i) avoiding any tax penalty or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. From: Eta Kellerhals Sent: Monday, August 12, 2013 11:39 AM To: Dlugash, Alan Cc: Darren K. Indyke I ); Richard Kahn; Guzman, Marylyn; Gina Bryan Subject: Re: issues