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 JHA has developed these materials solely for informational purposes. The content is not meant to establish a professional accountant/client relationship, and receiving it does not constitute such a relationship. Internet subscribers and online readers are advised not to take action based on this information without consulting professional guidance from JHA.

To ensure compliance with requirements imposed by the IRS, please be informed that any federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any transaction or matter addressed herein.