ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY INPACT

AUDITTO BE USED, AND CANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON OR

ENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY

TAXPAYER OR (ii) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY

MATTERS ADDRESSED HEREIN. 

Any advice in this communication is limited to the conclusions specifically set forth herein and is based on the completeness and accuracy of the stated facts, assumptions and/or representations included. In rendering our advice, we may consider tax authorities that are subject to change, retroactively and/or prospectively, and any such changes could affect the validity of our advice. We will not update our advice for subsequent changes or modifications to the law and regulations, or to the judicial and administrative interpretations thereof.