This is to advise you that this communication or any information that appears on this website (a) is not intended or written to be used, and it cannot be used, by you or any other taxpayer, for the purpose of avoiding penalties that may be imposed under the internal revenue code of 1986, as amended, (b) is not to be treated as a reliance opinion or a covered opinion as defined in section 10.35(b)(4) of 31 CFR part 10, and (c) cannot be used or referred to by you, or any other person, in promoting, marketing, or recommending a partnership or any other entity, investment plan or arrangement, to one or more taxpayers. Under current regulations of the U.S. Treasury department, we are permitted to provide written tax advice for one of these purposes only if certain stringent requirements are complied with. If you would like us to provide written tax advice for any or all of these purposes, please contact us and we will be pleased to discuss this with you.

The Joel E. Sammet & Co. web site is intended to provide general guidance and information only. We made every effort to provide timely and accurate information; however, errors or omissions may occur. Joel E. Sammet & Co. will take no responsibility for any errors, omissions or for the results obtained from using the information provided.

All information on this web site is provided "as is," with no express or implied warranties.