This message, including attachments, is from the law firm of Lewis, Rice & Fingersh, L.C. This message contains information that may be confidential and protected by the attorney-client or attorney work product privileges. If you are not the intended recipient, promptly delete this message and notify the sender of the delivery error by return e-mail or call us at 314-444-7600. You may not forward, print, copy, distribute, or use the information in this message if you are not the intended recipient. **************** IRS Circular 230 Disclosure: To comply with U.S. Treasury Department regulations, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, for the purpose of (i) avoiding penalties that the IRS might attempt to impose on a taxpayer, or (ii) promoting, marketing or recommending to another party any transaction, arrangement, or other matter. There is no limitation by this Firm on the disclosure of the tax treatment or tax structure of any transaction, arrangement, or matter discussed herein by the intended recipient of this communication.