No specific legal or tax advice is provided to you. Your particular situation, involving facts and issues unique to you is unknown and could affect any tax transaction or strategy.

No Covered Opinions or Legal Opinions are provided to you.

Nothing is intended or written to be used by you or anyone else, and may not be used by you or anyone else, for the purpose of avoiding tax penalties that might be imposed on you or anyone else.

Nothing is intended to promote, market, or recommend to you or anyone else, any investment or person or business for any tax-related matter.