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CIRCULAR 230 DISCLOSURE: Pursuant to Regulations Governing Practice Before the 
Internal Revenue Service, any tax advice contained herein is not intended or 
written to be used and cannot be used by a taxpayer for the purpose of avoiding 
tax penalties that may be imposed on the taxpayer.
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CONFIDENTIALITY NOTICE:
This electronic mail message and any attached files contain information 
intended for the exclusive use of the individual or entity to whom it is 
addressed and may contain information that is proprietary, privileged, 
confidential and/or exempt from disclosure under applicable law.  If you are 
not the intended recipient, you are hereby notified that any viewing, copying, 
disclosure or distribution of this information may be subject to legal 
restriction or sanction.  Please notify the sender, by electronic mail or 
telephone, of any unintended recipients and delete the original message without 
making any copies.
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NOTIFICATION:  Katten Muchin Rosenman LLP is an Illinois limited liability 
partnership that has elected to be governed by the Illinois Uniform Partnership 
Act (1997).
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