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To the extent any of the
material on this Web Site contains an opinion on one or more Federal tax issues,
such opinion cannot be relied upon and cannot be used for the purpose of
avoiding penalties. If you would like a written opinion on one or more of
the Federal tax issues addressed on this Web Site or the material enclosed upon
which you can rely for the purpose of avoiding penalties you should contact a
licensed lawyer. Nothing contained on this Web Site & none of the
documents you are given through this Web Site are or should be interpreted
as legal or tax advice. You should not take any action upon anything contained
on this Web Site or any of the documents you are given on this Web Site unless
and until you first discuss the individual fact situation with an attorney
licensed in your state who is knowledgeable in Federal tax issues and the tax
issues relative to the state in which you reside.