U.S TREASURY DEPARTMENT CIRCULAR 230 DISCLOSURE

 

Pursuant to the rules of professional conduct set forth in Circular 230, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment).