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Disclosures

No information on this website shall be construed as an offer to buy or sell securities. Nothing contained herein shall be construed to be investment advice. Nor should any information be considered tax or legal advice to be acted upon. For purposes of Circular 230 and unless expressly stated otherwise above, nothing contained in this message was intended or written to be used or may be relied upon or used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended, or promoting, marketing or recommending to another party any transaction addressed herein.