The information contained in this newsletter is not intended as tax or legal advice, and it may not be relied on for the purpose of
avoiding any federal tax penalties. You are encouraged to seek tax or legal advice from an independent professional advisor.
The content is derived from sources believed to be accurate. Neither the information presented nor any opinion expressed
constitutes a solicitation for the purchase or sale of any security. This material was written and prepared by Emerald.
Copyright 2010 Emerald.