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Disclaimer Regarding Uniform Electronic Transactions Act (Minn. Stat. secs. 325L.01–325L.19) (”UETA”). If this communication concerns negotiation of a contract or agreement, UETA does not apply to this communication and contract formation in this matter shall occur only with manually-affixed original signatures on original documents.

 

U.S. Treasury Circular 230 Notice: Any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (a) avoiding penalties that may be imposed under the Internal Revenue Code or by any other applicable tax authority; or (b) promoting, marketing or recommending to another party any tax-related matter addressed herein.  We provide this disclosure on all outbound e-mails to assure compliance with new standards of professional practice, pursuant to which certain tax advice must satisfy requirements as to form and substance.