Disclaimer

The information contained herein is for the use of those persons to whom it is transmitted and is not to be reproduced or used for any other purpose and is given without any liability whatsoever to the Seller and/or any of its representatives or agents, is not intended to constitute legal, tax survey or accounting advice or opinion, and no representation or warranty, expressed or implied, is made as to the accuracy, completeness or thoroughness of the content of the information. The recipient should consult with its own legal, tax, survey or accounting advisors as to the accuracy and application of the information contained herein.

March 2006