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The information contained this email (including all attachments) from Rivin, Wenzel & Co., LLP, (RWC) is intended solely for its intended addressee and may contain information that is confidential and/or subject to legal, professional, or other privilege.  Any confidentiality or privilege is not waived or lost because an email has been sent to you by mistake.  If you have received it in error, please let us know by reply email, delete it from your system and destroy any copies.

All RWC email and any attachments thereto should be scanned to detect viruses.  RWC accepts no liability for loss or damage (whether caused by negligence or otherwise) resulting from the receipt of any email or the receipt and use of any attachments to any email.  RWC accepts no responsibility for emails sent by employees which are of a personal nature or in breach of the law.

Sending an email to RWC, its partners and employees does not create any client relationship.  Also, you should not transmit confidential information over the internet when making inquiries.  Once you sign an engagement agreement with RWC, we may exchange information freely.

Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication, including any attachments, was not written to be used and cannot be used for purposes of (1) avoiding any tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any tax-related matter(s) addressed herein.  Therefore, any user/recipient of this document should seek independent tax advice regarding the user/recipient’s particular circumstances.