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As the end of the year draws near, please note that our offices will be closed on Thursday, December 25 and Friday, December 26, 2008, as well as Thursday, January 1 and Friday, January 2, 2009, to allow our hard-working, dedicated staff some time off during the holiday season to spend with family and friends. Otherwise, our offices will be open as regularly scheduled.

Please accept our best wishes for an enjoyable holiday
season and a Happy New Year!
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CIRCULAR 230 DISCLOSURE:

To ensure compliance with U.S. Treasury Department Regulations, we are required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including any attachments, is not intended or written by us to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties.