EFTA02708685

From: Miriam Blemur Sent: Wednesday, November 6, 2013 9:42 PM To: [email protected] Subject: Steve Hanson Attachments: DOC110613-11062013164003.pdf Miriam =lemur Assistant to Howard W. Muchnick Muchnick, Golieb & =olieb, P.C. Attorneys at Law 200 Park Avenue South =BR>Suite 1700 =BR>New York, New York 10003 BR>Facsimile: IRS Circular 230 =isclosure: To comply with certain U.S. Treasury regulations, we inform you that, =nless expressly stated otherwise, any U.S. federal tax advice contained in =his communication, including attachments, was not intended or written to be =sed, and cannot be used, by any taxpayer for the purpose of avoiding any =enalties that may be imposed on such taxpayer by the Internal Revenue =ervice. In addition, if any such tax advice is used or referred to by other parties =n promoting, marketing or recommending any partnership or other entity, =nvestment plan or arrangement, then (i) the advice should be construed as written =n connection with the promotion or marketing by others of the =ransaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should =eek advice based on the taxpayer's particular circumstances from an =ndependent tax advisor. This transmittal is =ntended only for the use of the individual or entity to which it is addressed and may =ontain information that is privileged, confidential and exempt from disclosure =nder applicable law. If the reader of this transmittal is not the =ntended recipient or the employee or agent responsible for delivering the =ransmittal to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly =rohibited. If you have received this communication in error, please notify us immediately. Thank you. I EFTA_R1_02111310 EFTA02708685