EFTA Document EFTA01382397

Amendment No. 3 to Form S-1 Table of Contents CERTAIN U.S. FEDERAL INCOME AND ESTATE TAX CONSIDERATIONS TO NON-U.S. HOLDERS The following is a summary of certain United States federal income and estate tax consequences to a non-U.S. holder (as defined herein) of the purchase, ownership and disposition of our common stock as of the date hereof. This summary deals only with common stock that is held as a capital asset. Except as modified for estate tax purposes (as discussed below), a "non-