Circular 230 Notice: Pursuant to Treasury Regulations, we are required to state that: (a) any U.S. federal tax advice contained in this communication, unless otherwise stated, is not intended and cannot be used for the purpose of avoiding tax-related penalties, and (b) no one, without our prior written consent, may use any advice contained in this transmission in promoting, marketing, or recommending any entity, investment plan, or arrangement to another taxpayer.