EFTA Document EFTA01373003

Risk Factors 1 (continued) CONFIDENTIAL FOR DISCUSSION PURPOSES ONLY Future Tax Legislation Future legislation. regulations, niings or other authority could affect the federal income tax treatment of the Issuer and holders of Preferred Shares. U.S. State and Local and Other Taxes Holders of Preferred Shares may be liable for foreign, state and local taxes in the country, state, or locality in which they are resident or doing business. Certain ERISA Considerations The Issuer intends, throu