| Pursuant to the requirements of the Internal Revenue Service 
					Circular 230, we inform you that, to the extent any advice 
					relating to a Federal tax issue is contained in this 
					communication, including in any attachments, it was not 
					written or intended to be used, and cannot be used, for the 
					purpose of (a) avoiding any tax related penalties that may 
					be imposed on you or any other person under the Internal 
					Revenue Code, or (b) promoting, marketing or recommending to 
					another person any transaction or matter addressed in this 
					communication. |