A. MacDonough Plant

Stewart, Plant & Blumenthal, LLC

7 Saint Paul Street, Suite 910

Baltimore, Maryland 21202

410-347-0511

amplant@...

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Circular 230 Compliance Statement

Government Regulations contained in Circular 230 regulate written communications, including e-mail, from us concerning Federal tax matters. In compliance with those Regulations, we must inform you that, except as expressly stated in this e-mail or in any attachment hereto with respect to any Federal tax matter that may be discussed therein,

(1) Nothing contained in this e-mail or any attachment hereto was intended or written by the writer thereof to be used, and nothing in this e-mail message or any attachment hereto may be used or relied upon by any taxpayer, for the purpose of avoiding penalties that may be imposed on such taxpayer under the Internal Revenue Code of 1986, as amended;

(2) No written statement in this e-mail message or any attachment hereto may be used by any person or persons to support the promotion, marketing or recommendation of any Federal tax transaction(s) or matter(s) contained therein; and

(3) Any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any Federal tax transaction or matter contained in this e-mail message or any attachment hereto.

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CONFIDENTIAL:

This e-mail and its attachments may constitute confidential attorney-client

communication that is privileged at law. It is intended exclusively for the

recipient above named. It is not intended for transmission to, or receipt

by, any unauthorized persons. If you are not the intended recipient,

you are hereby notified that reading, disseminating, distributing or

copying this communication is unauthorized and prohibited. Please

re-send this communication to the sender and delete the original

message and any copy from your computer. For additional

information, please contact the sender at 410-347-0506.

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