Email Disclaimers

NOTICE TO RECIPIENTS:

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Please understand that, unless expressly stated otherwise, any written advice contained in, forwarded with, or attached to this communication should not be relied upon and is not intended or written by the Sender to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code or promoting, marketing, or recommending to another party any accounting or tax-related matters addressed herein.