Electronic Message Disclosure:

If you are not an existing client of Capital Success, a limited liability company (LLC), as determined per a current agreement, do not construe anything in written electronic communication to make you a client unless it contains a specific statement to that effect and do not disclose anything in a reply that you expect to hold in confidence. If you properly received electronic communication as a client, counsel, co-counsel or retained expert, you should maintain its contents in confidence in order to preserve the service provider-client or work product privileges under an existing agreement that may be available to protect confidentiality.

ELECTRONIC MESSAGES, INCLUDING ANY ACCOMPANYING DOCUMENTS, ARE CONFIDENTIAL and may contain information that is privileged and exempt from disclosure under applicable law. If you are neither the intended recipient nor responsible for delivering the message to the intended recipient, please note that any dissemination, distribution, copying or the taking of any action in reliance upon the message is strictly prohibited. If you have received electronic communication in error, please notify the sender immediately.

CIRCULAR 230: Please note that federal tax regulations (Circular 230) impose certain requirements on written tax advice, including e-mail messages. Electronic messages (including any attachments and enclosures) is not intended to be a “reliance opinion” within the meaning of Circular 230. Accordingly, e-mail and any tax information given within electronic messages is not intended or written to be used, and cannot be used, as a “reliance opinion” for the purpose of (a) avoiding tax-related penalties under the Internal Revenue Code or (b) promoting, marketing or recommending to another party any tax-related matters addressed herein.