IRS Circular 230 Disclosure: To ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained herein and any attachments hereto are not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.