Significant changes have been made to the Americans with Disabilities Act (ADA) requirements, including new regulations adopted by the Department of Justice that take effect in 2011 and new accessibility standards taking effect in 2012. These changes affect areas like access paths, outlets, and lighting switches. Both building owners and tenants are responsible for ADA compliance in their spaces. The new ADA requirements include industry-specific standards, clearer definitions of service animals, recognition of power-driven mobility devices, expanded effective communication requirements, new seating standards, and ticketing procedures for entertainment venues, among other changes. All public accommodations should carefully review the new ADA rules.
Welcome to part 2 of 7 on Building Codes! In this show, learn about the new ADA requirements: understand what the changes mean and when they will take effect, identify key requirements of the proposed regulations, obtain knowledge of where to find resources for further information.
Gcsv2011 the ada and section 504-ada-smallbusprimer2010Serve Indiana
This document was created by an individual or individuals who submitted a proposal so he / she / they may present at the Office of Faith-Based and Community Initiative’s 2011 Conference on Service and Volunteerism (GCSV11). This proposal was approved by the Indiana Commission on Community Service and Volunteerism (ICCSV) and other community partners. Sharing this document is a courtesy extended by the OFBCI to conference attendees who may want to reference materials covered at the GCSV11, and the OFBCI in no way not responsible for specific content within.
Welcome to part 2 of 7 on Building Codes! In this show, learn about the new ADA requirements: understand what the changes mean and when they will take effect, identify key requirements of the proposed regulations, obtain knowledge of where to find resources for further information.
Gcsv2011 the ada and section 504-ada-smallbusprimer2010Serve Indiana
This document was created by an individual or individuals who submitted a proposal so he / she / they may present at the Office of Faith-Based and Community Initiative’s 2011 Conference on Service and Volunteerism (GCSV11). This proposal was approved by the Indiana Commission on Community Service and Volunteerism (ICCSV) and other community partners. Sharing this document is a courtesy extended by the OFBCI to conference attendees who may want to reference materials covered at the GCSV11, and the OFBCI in no way not responsible for specific content within.
The Legal Implications of Web Accessibility. FMJ Law + ArcStoneJenna Christensen
ArcStone hosted an event last March on the importance of web accessibility in digital marketing. FMJ Law contributed their expertise. Here's what you need to know about the law in terms of accessibility.
SilverTech’s General Counsel, Paul Creme, and Engineering & UX Manager, Andrew Eddy, review the steps your organization needs to take to anticipate ADA compliance guidelines and avoid costly litigation.
Between March 15, 2011 and March 15, 2012, over 100,000 commercial swimming pools will be required to make their pools accessible to people with disabilities. Learn more about ADA swimming pool compliance and become a certified Swimming Pool Accessibility Specialist through the S.R.Smith FREE, online, on-demand Access Academy.
Welcome to part one of a seven part series on the California Building Code. This presentation outlines the 4 accessibility laws governing architectural building, why they are important, and how to follow them. The access laws prohibit discrimination on the basis of any defined disability. By learning these laws, you can protect your clients from lawsuits and protect the health, safety, and welfare of the public.
Future of Financial Advice: are your "arrangements" in order?Rockwell Olivier
A number of payments and receipts from financial services licensees and their representatives have been banned from 1 July 2013 under FOFA, because they represent either “conflicted remuneration” or “volume-based shelf-space fees”.
In this presentation Cristean Yazbeck, Head of Financial Services at Rockwell Olivier, discusses some of the commercial issues licensees and their representatives need to address with their existing contractual arrangements and grandfathering of payments.
FMC's Annual Employment Law Client Seminar Now Dentons
This presentation was delivered by FMC's Catherine Coulter at FMC's Annual Employment Law Client Appreciation Seminar on Febraury 22, 2012. It addresses new and upcoming trends in Employment Law, restrictive covenants, contractual termination packages, the 24 month cap, Bill 160, Family Caregiver Leave, The Tort of Privacy, and the Accessability for Ontarians with Disabilities Act.
Mengyang Yu
Senior Seminar 4501 TUCC Section
To: “File”
From: “Mengyang Yu”
Date: “11/4/2015”
Subject: Issues related to the upcoming revenue recognition standard
In May 2014, the FSAB provided upcoming revenue recognition for the public. The upcoming revenue recognition required that all business entities (public, private, and non-profit) implement this new standard on January 1, 2017(AICPA, 2014). This paper will identify the issues related to the new standards in the media industry.
Under the upcoming revenue recognition standards, the FSAB provided a new definition of customer and contract. In the media and entertainment industry, the current U.S GAAP addressed both special concepts and timing issues; however, the new revenue recognition only solves licenses’ right to access and right to use. Under the new treatment, the contract requires that licensor will undertake activities that significantly affect the intellectual property (ASC 606-10-55-60a). The licensor’s activities directly expose the licensees, and the licensor’s activities do not transfer good or services to customers (606-10-55-60b-c). For example, the 76ers provide the logo to a manufacture for selling clothes and accessories. This activity shall be defined as a contract because: (1) the 76ers play games to increase the team’s fame. (2) The basketball team’s fan-base influences the clothing’s selling price and volume. (3) The 76ers did not transfer goods or services to licensees. Another example is that a music recording company signed a contract with an online music store three years ago, and the music recording company did not have any activities with online store in the future. In this case, the music recording company gave the online music store the right to use the music, and the activity has positive or negative effects on the online store. Moreover, the activities performed by the licensor do not result in the transfer good or services.
When intellectual property has no future use, the company transferred licenses at a point in time. If the license continues to be used in the future, the license will transfer to the customers over time. The two examples above clarify when media licenses were transferred. (1) Three years ago, the license of music recording transferred to the online store with no future activities. In this situation, the license is transferred at a point in time (three years ago). (2) The sports logo transfers to the fashion entity with fixed-fee and a sales royalty. This license continually transfers over time because sales-royalty changes based on the sports performance.
Overall, FASB will eliminate special industry treatments because the new standards improve consistency and comparability. Also, the upcoming revenue recognition will easy for auditor test and more globalization than the current one. Time value of money incorporated into the new revenue recognition will affect on the unearned revenue and leverage. When unearned revenue increas ...
WASHINGTON, D.C., November 11, 2014—Today the Equal Rights Center (ERC)—a national non-profit civil rights organization—released a new toolkit to help veterans with disabilities advocate for accessible housing.
“Every year, hundreds of thousands of veterans return home to new challenges and barriers due to physical and mental disabilities resulting from their service to and for our country,” said Melvina Ford, executive director of the ERC. “Under the federal Fair Housing Act, these veterans are entitled to accessible housing and beyond that our gratitude and respect.”
According to government sources, 45 percent of the 1.6 million veterans from the wars in Iraq and Afghanistan are now seeking compensation for service-related disabilities, more than double the estimate of 21 percent who filed such claims after the Gulf War.
The lack of available accessible housing for these veterans with disabilities contributes to higher rates of unemployment and homelessness. Approximately 12 percent of the homeless population is made up of veterans, which in real numbers amounts to almost 50,000 homeless veterans on our streets.
“Our veterans—particularly those who return home with service-related disabilities—deserve equal treatment and opportunity in all aspects of their new lives,” said James Schenck, president and CEO of Pentagon Federal Credit Union (PenFed). “It is imperative that we ensure that veterans with disabilities have the resources and education to be effective advocates for themselves and their families.”
The Veterans with Disabilities Toolkit highlights the rights to accessible housing afforded to veterans with disabilities under Title XIII of the Civil Rights Act of 1968, known as the Fair Housing Act (FHA). This toolkit provides: an overview of the rights provided by the federal FHA, information on accessible design requirements of multifamily development, how to request a reasonable modification or accommodation from property owners or managers and answers to frequently asked questions.
ADA Compliance for Hotels - Travel TripperNancy Huang
As it stands today, all hotel websites in the United States, Canada, EU and many other countries are required to comply with the WCAG AA-level standard of website accessibility for people with disabilities. Failing to do so can invite the risk of a lawsuit, particularly in the U.S. where the Americans with Disabilities Act (ADA) is concerned.
In this webinar, our digital agency team will discuss the requirements for web accessibility compliance and how hotels can ensure they meet the standards. Topics include:
The history of the ADA and website accessibility regulations
The most recent WCAG AA-level standards
A hotelier's action plan to achieve web accessibility compliance
Common grievances in ADA compliance lawsuits and how to remediate them
The importance of audits and ongoing monitoring
We will also be previewing Travel Tripper's new ADA Web Monitoring Platform, a new tool that automates web accessibility audits and alerts hotels when websites are out of compliance. Visit www.traveltripper.com/ada to learn more about our ADA Compliance services.
Olga Dosis & Jane Sleeth made a presentation to the designers at IIDEX about AODA & Universal Design. These slides are copyright protected but we want to get the word out to employers ASAP. We have an On Line AODA Training tool in place to ensure compliance for your firm by 2012!
What the Winn-Dixie Case & Other Important Rulings Mean for the Future of Web...3Play Media
On June 13, 2017, the Florida Federal District Court ruled that grocery store chain Winn-Dixie had violated Title III of the ADA for denying blind users “full and equal enjoyment” of the Winn-Dixie website. The case was brought forth by a blind man who was unable to download coupons, order prescriptions, or find store locations through his screenreader.
The court mandated Winn-Dixie had to adopt a Web Accessibility Policy ensuring the website conformed with WCAG 2.0 criteria.
As the digital age continues to bring new challenges for accessibility, this groundbreaking ruling is shining a light on the need for corporate web accessibility.
This webinar will be presented by Bobby Silverstein, a nationally-recognized disability attorney and one of the architects of the ADA. In this webinar, Bobby will take us through this and other historical rulings and the impact they have for corporate entities.
Suggestions to enhance infrastructure innovationBob Prieto
Over the last many weeks I have been doing some work around innovation especially as it relates to the infrastructure market and the engineering and construction industry. The list below represents some of the suggestions I might make to enhance infrastructure innovation.
Equality Act and Access Audits - Independent Guide from Assurity Consulting Assurity Consulting
There are no definitive rules in access audits. Every building and situation requires a tailored approach and solution. The nature of what's reasonable for your building can itself be varied. The access audit incorporates a physical inspection of your premises and a discussion on what individual challenges a disabled person may face accessing it.
Find out more about access audits here:
http://www.assurityconsulting.co.uk/videos/access-audits
More Related Content
Similar to Re Americans With Disabilities Act Public Accomodations Alert
The Legal Implications of Web Accessibility. FMJ Law + ArcStoneJenna Christensen
ArcStone hosted an event last March on the importance of web accessibility in digital marketing. FMJ Law contributed their expertise. Here's what you need to know about the law in terms of accessibility.
SilverTech’s General Counsel, Paul Creme, and Engineering & UX Manager, Andrew Eddy, review the steps your organization needs to take to anticipate ADA compliance guidelines and avoid costly litigation.
Between March 15, 2011 and March 15, 2012, over 100,000 commercial swimming pools will be required to make their pools accessible to people with disabilities. Learn more about ADA swimming pool compliance and become a certified Swimming Pool Accessibility Specialist through the S.R.Smith FREE, online, on-demand Access Academy.
Welcome to part one of a seven part series on the California Building Code. This presentation outlines the 4 accessibility laws governing architectural building, why they are important, and how to follow them. The access laws prohibit discrimination on the basis of any defined disability. By learning these laws, you can protect your clients from lawsuits and protect the health, safety, and welfare of the public.
Future of Financial Advice: are your "arrangements" in order?Rockwell Olivier
A number of payments and receipts from financial services licensees and their representatives have been banned from 1 July 2013 under FOFA, because they represent either “conflicted remuneration” or “volume-based shelf-space fees”.
In this presentation Cristean Yazbeck, Head of Financial Services at Rockwell Olivier, discusses some of the commercial issues licensees and their representatives need to address with their existing contractual arrangements and grandfathering of payments.
FMC's Annual Employment Law Client Seminar Now Dentons
This presentation was delivered by FMC's Catherine Coulter at FMC's Annual Employment Law Client Appreciation Seminar on Febraury 22, 2012. It addresses new and upcoming trends in Employment Law, restrictive covenants, contractual termination packages, the 24 month cap, Bill 160, Family Caregiver Leave, The Tort of Privacy, and the Accessability for Ontarians with Disabilities Act.
Mengyang Yu
Senior Seminar 4501 TUCC Section
To: “File”
From: “Mengyang Yu”
Date: “11/4/2015”
Subject: Issues related to the upcoming revenue recognition standard
In May 2014, the FSAB provided upcoming revenue recognition for the public. The upcoming revenue recognition required that all business entities (public, private, and non-profit) implement this new standard on January 1, 2017(AICPA, 2014). This paper will identify the issues related to the new standards in the media industry.
Under the upcoming revenue recognition standards, the FSAB provided a new definition of customer and contract. In the media and entertainment industry, the current U.S GAAP addressed both special concepts and timing issues; however, the new revenue recognition only solves licenses’ right to access and right to use. Under the new treatment, the contract requires that licensor will undertake activities that significantly affect the intellectual property (ASC 606-10-55-60a). The licensor’s activities directly expose the licensees, and the licensor’s activities do not transfer good or services to customers (606-10-55-60b-c). For example, the 76ers provide the logo to a manufacture for selling clothes and accessories. This activity shall be defined as a contract because: (1) the 76ers play games to increase the team’s fame. (2) The basketball team’s fan-base influences the clothing’s selling price and volume. (3) The 76ers did not transfer goods or services to licensees. Another example is that a music recording company signed a contract with an online music store three years ago, and the music recording company did not have any activities with online store in the future. In this case, the music recording company gave the online music store the right to use the music, and the activity has positive or negative effects on the online store. Moreover, the activities performed by the licensor do not result in the transfer good or services.
When intellectual property has no future use, the company transferred licenses at a point in time. If the license continues to be used in the future, the license will transfer to the customers over time. The two examples above clarify when media licenses were transferred. (1) Three years ago, the license of music recording transferred to the online store with no future activities. In this situation, the license is transferred at a point in time (three years ago). (2) The sports logo transfers to the fashion entity with fixed-fee and a sales royalty. This license continually transfers over time because sales-royalty changes based on the sports performance.
Overall, FASB will eliminate special industry treatments because the new standards improve consistency and comparability. Also, the upcoming revenue recognition will easy for auditor test and more globalization than the current one. Time value of money incorporated into the new revenue recognition will affect on the unearned revenue and leverage. When unearned revenue increas ...
WASHINGTON, D.C., November 11, 2014—Today the Equal Rights Center (ERC)—a national non-profit civil rights organization—released a new toolkit to help veterans with disabilities advocate for accessible housing.
“Every year, hundreds of thousands of veterans return home to new challenges and barriers due to physical and mental disabilities resulting from their service to and for our country,” said Melvina Ford, executive director of the ERC. “Under the federal Fair Housing Act, these veterans are entitled to accessible housing and beyond that our gratitude and respect.”
According to government sources, 45 percent of the 1.6 million veterans from the wars in Iraq and Afghanistan are now seeking compensation for service-related disabilities, more than double the estimate of 21 percent who filed such claims after the Gulf War.
The lack of available accessible housing for these veterans with disabilities contributes to higher rates of unemployment and homelessness. Approximately 12 percent of the homeless population is made up of veterans, which in real numbers amounts to almost 50,000 homeless veterans on our streets.
“Our veterans—particularly those who return home with service-related disabilities—deserve equal treatment and opportunity in all aspects of their new lives,” said James Schenck, president and CEO of Pentagon Federal Credit Union (PenFed). “It is imperative that we ensure that veterans with disabilities have the resources and education to be effective advocates for themselves and their families.”
The Veterans with Disabilities Toolkit highlights the rights to accessible housing afforded to veterans with disabilities under Title XIII of the Civil Rights Act of 1968, known as the Fair Housing Act (FHA). This toolkit provides: an overview of the rights provided by the federal FHA, information on accessible design requirements of multifamily development, how to request a reasonable modification or accommodation from property owners or managers and answers to frequently asked questions.
ADA Compliance for Hotels - Travel TripperNancy Huang
As it stands today, all hotel websites in the United States, Canada, EU and many other countries are required to comply with the WCAG AA-level standard of website accessibility for people with disabilities. Failing to do so can invite the risk of a lawsuit, particularly in the U.S. where the Americans with Disabilities Act (ADA) is concerned.
In this webinar, our digital agency team will discuss the requirements for web accessibility compliance and how hotels can ensure they meet the standards. Topics include:
The history of the ADA and website accessibility regulations
The most recent WCAG AA-level standards
A hotelier's action plan to achieve web accessibility compliance
Common grievances in ADA compliance lawsuits and how to remediate them
The importance of audits and ongoing monitoring
We will also be previewing Travel Tripper's new ADA Web Monitoring Platform, a new tool that automates web accessibility audits and alerts hotels when websites are out of compliance. Visit www.traveltripper.com/ada to learn more about our ADA Compliance services.
Olga Dosis & Jane Sleeth made a presentation to the designers at IIDEX about AODA & Universal Design. These slides are copyright protected but we want to get the word out to employers ASAP. We have an On Line AODA Training tool in place to ensure compliance for your firm by 2012!
What the Winn-Dixie Case & Other Important Rulings Mean for the Future of Web...3Play Media
On June 13, 2017, the Florida Federal District Court ruled that grocery store chain Winn-Dixie had violated Title III of the ADA for denying blind users “full and equal enjoyment” of the Winn-Dixie website. The case was brought forth by a blind man who was unable to download coupons, order prescriptions, or find store locations through his screenreader.
The court mandated Winn-Dixie had to adopt a Web Accessibility Policy ensuring the website conformed with WCAG 2.0 criteria.
As the digital age continues to bring new challenges for accessibility, this groundbreaking ruling is shining a light on the need for corporate web accessibility.
This webinar will be presented by Bobby Silverstein, a nationally-recognized disability attorney and one of the architects of the ADA. In this webinar, Bobby will take us through this and other historical rulings and the impact they have for corporate entities.
Suggestions to enhance infrastructure innovationBob Prieto
Over the last many weeks I have been doing some work around innovation especially as it relates to the infrastructure market and the engineering and construction industry. The list below represents some of the suggestions I might make to enhance infrastructure innovation.
Equality Act and Access Audits - Independent Guide from Assurity Consulting Assurity Consulting
There are no definitive rules in access audits. Every building and situation requires a tailored approach and solution. The nature of what's reasonable for your building can itself be varied. The access audit incorporates a physical inspection of your premises and a discussion on what individual challenges a disabled person may face accessing it.
Find out more about access audits here:
http://www.assurityconsulting.co.uk/videos/access-audits
Similar to Re Americans With Disabilities Act Public Accomodations Alert (20)
Equality Act and Access Audits - Independent Guide from Assurity Consulting
Re Americans With Disabilities Act Public Accomodations Alert
1. Once again, significant changes to the
Americans with Disabilities Act
(“ADA”) requirements have been
adopted. Earlier this year, new
regulations were adopted by the
Department of Justice, which take effect
March 15, 2011. In addition, new
‘‘accessibility” design standards were also
adopted, which take effect March 15,
2012. These changes will affect
everything from internal and external
access paths, to the location of wall
outlets and lighting switches. While
there are a variety of “safe harbor”
provisions relating to existing facilities,
businesses contemplating renovations or
new construction should make certain
that their design and other professionals
are familiar with these requirements.
It is important to note that the ADA
applies to both building owners and
their tenants. While a building owner
and tenant may, in a lease or other
document, specifically allocate
responsibilities for ADA compliance
between themselves as to the specific
tenant space, such allocation would not
be binding upon either the Department
of Justice or any individual who seeks to
enforce his or her rights under the
ADA. In other words, both the
Department of Justice and any
individual who claims a violation of the
ADA can effectively disregard any lease
provision that would relieve one party or
the other from compliance. Therefore,
even if a lease imposes a duty on a
tenant to comply with the ADA with
respect to the tenant’s premises, building
owners and their managers should take
steps to assure that the tenant, in fact,
complies with the ADA requirements so
that the building owner does not find
itself subject to a claim relating to a
tenant’s space not complying with the
ADA.
Among the many changes that the new
requirements of the ADA address are
the following:
• Many new ADA
requirements are now industry
specific. For example, there are
specific requirements applicable
to: (i) entertainment venues,
such as movie theaters, sports
venues and entertainment
complexes; (ii) golf courses; (iii)
restaurants and bars, (iv) retail
establishments; (v) social
service center establishments
such as group homes and half
way houses,(vi) housing, such as
dormitories and other places of
residence at educational
facilities; (vii) medical facilities;
(viii) recreational and play
areas, such as fishing piers,
fitness areas, swimming pools
and playgrounds; (ix)
amusement rides; (x) hotels,
and, in some cases, “time
shares”; and (xi) a variety of
other types of businesses.
• Service animals are now
more clearly defined, as are the
requirements imposed on
businesses to accommodate
service animals. With one
exception, only specially trained
dogs are included as service
animals. To qualify as a service
animal the animal must be
trained to do work or perform
tasks for an individual with a
disability, including physical,
sensory, psychiatric, intellectual
or other mental disability, and
the work or task performed by
the service animal must directly
relate to the handler’s disability.
The exception to dogs as being
the only type of service animal,
is “miniature horses”
individually trained to do work
or perform tasks for a disabled
person. Facilities may not
impose surcharges of any type
for service animals, even if the
facility otherwise requires fees
or deposits for pets. While it is
permissible to make certain
limited inquiries of an
individual to determine whether
an animal qualifies as a service
animal, inquiries may not be
made as to the nature or extent
of a person’s disability.
• Power-driven mobility
devices. There is now a new
category of mobility devices
identified as “other power-
driven mobility devices”. These
devices may include, among
AMERICANS WITH DISABILITIES ACT PUBLIC ACCOMMODATIONS
ALERT
Real Estate & Environmental Bulletin
November 2010
2. Real Estate & Environmental Bulletin
other things, golf cars, Segway®
PT and other mobility devices
designed to assist individuals
with mobility impairments.
While facilities must be suitable
for wheelchairs, walkers and
similar non-powered mobility
devices in essentially all areas to
which pedestrians have access,
with certain exceptions,
facilities will also generally be
required to allow other power-
driven mobility devices.
• Effective communication.
The new ADA regulations have
broadened the requirement to
provide effective
communication to include not
only the person who has a
disability, but also companions
to that person. In addition, it is
now clear that one can not
require an individual with a
disability to bring another
individual to interpret for him
or her.
• Seating. Movie theatres,
sports facilities and other
entertainment venues will be
required to ensure that
wheelchair spaces and
companion seats are provided in
each specialty seating area at no
additional cost. The minimum
number of wheelchair spaces
and companion seats is a
function of the number of seats
in the facility. For example,
stadium style movie theaters
will be required to locate
wheelchair spaces and
companion seats on the riser or
cross-aisle in the stadium
section and meet certain other
criteria with respect to such
seating. The thrust of the new
requirements is that a person
with a disability should have an
equivalent experience to a
person without a disability,
including sight lines.
• Ticketing. Entertainment
venues will be required to
implement procedures so that a
person with a disability can
order tickets via the same
methods (including hours,
internet, telephone, etc.) as a
person without disabilities.
• Employee only work areas
and circulation paths. The new
regulations add to the existing
requirement of providing
accessible paths to approach,
enter and exit employee only
work areas, to now provide a 36
inch wide accessible common
use circulation path within
certain employee work areas.
While there are exceptions to
this rule, these exceptions are
fairly narrow.
• Toilet rooms. The size and
dimensions of various toilet
rooms and/or stalls or urinals
have been changed.
• Reach range requirements.
Under the new ADA
requirements, side reach for
plugs, outlets and switches may
not be higher than 48 inches
(instead of 54 inches) nor lower
than 15 inches (instead of 9
inches).
The foregoing is not a definitive list of
all of the changes in the ADA; nor is it
a complete summary of either the
requirements or the exceptions.
Therefore, owners, tenants and others
who have places of public
accommodation should carefully study
the ADA regulations and consult with
their design professionals and counsel
before undertaking any significant
design, renovation or construction
projects or making any changes to
policies, practices or procedures relating
to accessibility.
November 2010
Additional Information:
Jeffrey A. Abrams at (317) 685-6134 or
jabrams@beneschlaw.com
Mike Buck at (216) 363-4694 or
mbuck@beneschlaw.com
Norman W. Gutmacher at (216) 363-
4591 or ngutmacher@beneschlaw.com
Roger L. Schantz at (614) 223-9375 or
rschantz@beneschlaw.com
Mark R. Waterfill at (317) 685-6110 or
mwaterfill@beneschlaw.com
www.beneschlaw.com
As a reminder, this Advisory is being sent to draw your
attention to issues and is not to replace legal counseling.
UNITED STATES TREASURY DEPARTMENT CIRCULAR 230
DISCLOSURE: TO ENSURE COMPLIANCE WITH
REQUIREMENTS IMPOSED BY THE IRS, WE INFORM YOU
THAT, UNLESS EXPRESSLY STATED OTHERWISE, ANY U.S.
FEDERAL TAX ADVICE CONTAINED IN THIS COMMUNICATION
(INCLUDING ANY ATTACHMENTS) IS NOT INTENDED OR
WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE
PURPOSE OF (i) AVOIDING PENALTIES UNDER THE INTERNAL
REVENUE CODE, OR (ii) PROMOTING, MARKETING OR
RECOMMENDING TO ANOTHER PARTY ANY TRANSACTION OR
MATTER ADDRESSED HEREIN.