IRS Circular 230 Disclosure:

To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained in this communication, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

36 Elm Street

P.O. Box 610

Old Saybrook, CT 06475



Certified Public Accountants

No Frame