IRS Circular 230 disclosure: To ensure compliance with IRS Circular 230, any tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party or other entity, investment plan, arrangement or other transaction addressed herein.