Empathy List Archives

AJ

Anthony J. Horky

Mon, Apr 18, 2011 3:11 PM

Does anyone have an opinion on the following fact scenario and lease provision:

Air conditioners for premises must be replaced and the question is who will be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.
Mombach, Boyle & Hardin, P.A.
500 East Broward Boulevard
Suite 1950 Broward Financial Centre
Ft. Lauderdale, Florida 33394
Telephone: 954.467.2200 ext. 225
Facsimile: 954.467.2210
E-Mail: ahorky@mbhlawyer.com mailto:ahorky@mbhlawyer.com
Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: ahorky@mbhlawyer.com<mailto:ahorky@mbhlawyer.com> Website: www.mbhlawyer.com<http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

DD

Drobner, David S.

Mon, Apr 18, 2011 3:14 PM

It sure seems like a lot of commercial leases routinely fudge on this
key issue about replacing HVAC...

David S. Drobner
Attorney At Law

Miami Tower
100 S.E. Second Street, Suite 4200
Miami, Florida 33131-2114

direct 305.539.7354
fax 305.530.0055
ddrobner@carltonfields.com
www.carltonfields.com
bio http://www.carltonfields.com/ddrobner/
vcard
<http://www.carltonfields.com/attorneys/AttorneyVCard.aspx?id=a523cec8-0
f11-41d1-b783-45ca25439a87>

Confidential: This e-mail contains a communication protected by the
attorney-client privilege or constitutes work product. If you do not
expect such a communication please delete this message without reading
it or any attachment and then notify the sender of this inadvertent
delivery.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J.
Horky
Sent: Monday, April 18, 2011 11:12 AM
To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org)
Subject: [RPPTL LandTen] commercial Landlord or Tenant question

Does anyone have an opinion on the following fact scenario and lease
provision:

Air conditioners for premises must be replaced and the question is who
will be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the
Premises and all exposed fixtures and appurtenances therein and all
fixtures and appurtenances installed by Tenant, together with any damage
caused to any other fixtures or appurtenances caused by the negligence
of Tenant or its agents or guests. Such repairs and/or replacements
shall be in quality and class at least equal to the original work and
shall be performed at such times and in such manner so as to cause the
least interference with the operation of the remainder of the Property.
The Landlord shall maintain and make necessary repairs and replacements
to the exterior and structural portion of the Premises. Tenant shall be
responsible at its sole cost and expense for maintenance and repair of
the heating, ventilation, and air conditioning systems related to the
Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.

Mombach, Boyle & Hardin, P.A.

500 East Broward Boulevard

Suite 1950 Broward Financial Centre

Ft. Lauderdale, Florida 33394

Telephone: 954.467.2200 ext. 225

Facsimile: 954.467.2210

E-Mail: ahorky@mbhlawyer.com mailto:ahorky@mbhlawyer.com

Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this
email transmission is privileged and confidential. If you are not the
intended recipient, nor the employee or agent responsible for delivering
it to the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of
written advice include a disclaimer. To the extent the preceding message
contains advice relating to a Federal tax issue, unless expressly stated
otherwise the advice is not intended or written to be used, and it
cannot be used by the recipient or any other taxpayer, for the purpose
of avoiding Federal tax penalties, and was not written to support the
promotion or marketing of any transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was neither written nor intended by the sender or this firm to be used
and cannot be used by any taxpayer for the purpose of avoiding penalties
that may be imposed under U.S. tax law. If any person uses or refers to
any such tax advice in promoting, marketing or recommending a
partnership or other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have been written to
support the promotion or marketing by a person other than the sender or
this firm of that transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances from an
independent tax advisor.

It sure seems like a lot of commercial leases routinely fudge on this key issue about replacing HVAC... David S. Drobner Attorney At Law Miami Tower 100 S.E. Second Street, Suite 4200 Miami, Florida 33131-2114 direct 305.539.7354 fax 305.530.0055 ddrobner@carltonfields.com www.carltonfields.com bio <http://www.carltonfields.com/ddrobner/> vcard <http://www.carltonfields.com/attorneys/AttorneyVCard.aspx?id=a523cec8-0 f11-41d1-b783-45ca25439a87> Confidential: This e-mail contains a communication protected by the attorney-client privilege or constitutes work product. If you do not expect such a communication please delete this message without reading it or any attachment and then notify the sender of this inadvertent delivery. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Monday, April 18, 2011 11:12 AM To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org) Subject: [RPPTL LandTen] commercial Landlord or Tenant question Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: ahorky@mbhlawyer.com <mailto:ahorky@mbhlawyer.com> Website: www.mbhlawyer.com <http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

DW

David Weisman

Mon, Apr 18, 2011 3:19 PM

The last sentence specifically deals with the HVAC system and it does not contain the word "replace".

David Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

[cid:image001.jpg@01CBFDBA.772D6840]

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky
Sent: Monday, April 18, 2011 11:12 AM
To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org)
Subject: [RPPTL LandTen] commercial Landlord or Tenant question

Does anyone have an opinion on the following fact scenario and lease provision:

Air conditioners for premises must be replaced and the question is who will be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.
Mombach, Boyle & Hardin, P.A.
500 East Broward Boulevard
Suite 1950 Broward Financial Centre
Ft. Lauderdale, Florida 33394
Telephone: 954.467.2200 ext. 225
Facsimile: 954.467.2210
E-Mail: ahorky@mbhlawyer.com mailto:ahorky@mbhlawyer.com
Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have
received this communication in error, please notify us immediately by reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

The last sentence specifically deals with the HVAC system and it does not contain the word "replace". David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 [cid:image001.jpg@01CBFDBA.772D6840] From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Monday, April 18, 2011 11:12 AM To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org) Subject: [RPPTL LandTen] commercial Landlord or Tenant question Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: ahorky@mbhlawyer.com<mailto:ahorky@mbhlawyer.com> Website: www.mbhlawyer.com<http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

LG

Lloyd Granet

Mon, Apr 18, 2011 3:27 PM

Does the lease contain a broad "default obligation" clause?

Typically Landlord is responsible for the following and the balance is
tenants including without limitation the following or vice versa.

This email message was sent by:

Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com

NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance
with IRS Circular 230, we must inform you that any U.S. tax advice
contained in this transmission and any attachments hereto is not
intended or written to be used and may not be used by any person for the
purpose of (i) avoiding any penalty that may be imposed by the Internal
Revenue Code or (ii) promoting, marketing or recommending to another
party any tax-related matter(s) addressed herein.

NOTICE: This communication is: (a) sent by an attorney or his/her agent,
(b) confidential, and (c) intended only for the use of the individual or
entity to which it is addressed. If the addressee is a client, this
communication is also subject to applicable privileges. If you are not
the addressee, or the employee or agent responsible for the delivery to
the addressee, any dissemination, distribution or copying of this
communication is prohibited. If you received this communication in
error: (a) any dissemination, distribution or copying is prohibited, and
(b) Lloyd Granet, P.A. requests that you immediately notify us at (561)
999-9300 (collect) and destroy this communication. Thank you.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Monday, April 18, 2011 11:19 AM
To: RPPTL Landlord Tenant Committee
Subject: N-1003 - Landlord Tenant Committee: Re: [RPPTL LandTen]
commercial Landlord or Tenant question

The last sentence specifically deals with the HVAC system and it does
not contain the word "replace".

David Weisman

Board Certified Real Estate Lawyer

Greenspoon Marder, P.A.

Trade Center South, Suite 700

100 West Cypress Creek Road

Ft. Lauderdale, FL 33309

Phone 954-491-1120

Toll Free 888-491-1120

Direct Phone 954-343-6941

Direct Fax 954-343-6942

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J.
Horky
Sent: Monday, April 18, 2011 11:12 AM
To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org)
Subject: [RPPTL LandTen] commercial Landlord or Tenant question

Does anyone have an opinion on the following fact scenario and lease
provision:

Air conditioners for premises must be replaced and the question is who
will be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the
Premises and all exposed fixtures and appurtenances therein and all
fixtures and appurtenances installed by Tenant, together with any damage
caused to any other fixtures or appurtenances caused by the negligence
of Tenant or its agents or guests. Such repairs and/or replacements
shall be in quality and class at least equal to the original work and
shall be performed at such times and in such manner so as to cause the
least interference with the operation of the remainder of the Property.
The Landlord shall maintain and make necessary repairs and replacements
to the exterior and structural portion of the Premises. Tenant shall be
responsible at its sole cost and expense for maintenance and repair of
the heating, ventilation, and air conditioning systems related to the
Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.

Mombach, Boyle & Hardin, P.A.

500 East Broward Boulevard

Suite 1950 Broward Financial Centre

Ft. Lauderdale, Florida 33394

Telephone: 954.467.2200 ext. 225

Facsimile: 954.467.2210

E-Mail: ahorky@mbhlawyer.com mailto:ahorky@mbhlawyer.com

Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this
email transmission is privileged and confidential. If you are not the
intended recipient, nor the employee or agent responsible for delivering
it to the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of
written advice include a disclaimer. To the extent the preceding message
contains advice relating to a Federal tax issue, unless expressly stated
otherwise the advice is not intended or written to be used, and it
cannot be used by the recipient or any other taxpayer, for the purpose
of avoiding Federal tax penalties, and was not written to support the
promotion or marketing of any transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was neither written nor intended by the sender or this firm to be used
and cannot be used by any taxpayer for the purpose of avoiding penalties
that may be imposed under U.S. tax law. If any person uses or refers to
any such tax advice in promoting, marketing or recommending a
partnership or other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have been written to
support the promotion or marketing by a person other than the sender or
this firm of that transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances from an
independent tax advisor.

The information contained in this transmission may be attorney/client
privileged and confidential. It is intended only for the use of the
individual or entity named above. If the reader of this message is not
the intended recipient, you are hereby notified that any dissemination,
distribution or copying of this communication is strictly prohibited. If
you have
received this communication in error, please notify us immediately by
reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any
federal tax advice contained in this written or electronic
communication, including any attachments or enclosures, is not intended
or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding
any tax penalties that may be imposed by the Internal Revenue Service or
any other U.S. Federal taxing authority or agency or (ii) promoting,
marketing or recommending to another party any transaction or matter
addressed herein.

Does the lease contain a broad "default obligation" clause? Typically Landlord is responsible for the following and the balance is tenants including without limitation the following or vice versa. This email message was sent by: _______________________________ Lloyd Granet Law Offices of Lloyd Granet, P.A. 2295 NW Corporate Boulevard, Suite 235 Boca Raton, FL 33431 Direct Dial: (561) 999-0090 Main Number: (561) 999-9300 x110 Fax: (561) 999-9400 Email: lgranet@granetlaw.com NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained in this transmission and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein. NOTICE: This communication is: (a) sent by an attorney or his/her agent, (b) confidential, and (c) intended only for the use of the individual or entity to which it is addressed. If the addressee is a client, this communication is also subject to applicable privileges. If you are not the addressee, or the employee or agent responsible for the delivery to the addressee, any dissemination, distribution or copying of this communication is prohibited. If you received this communication in error: (a) any dissemination, distribution or copying is prohibited, and (b) Lloyd Granet, P.A. requests that you immediately notify us at (561) 999-9300 (collect) and destroy this communication. Thank you. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Monday, April 18, 2011 11:19 AM To: RPPTL Landlord Tenant Committee Subject: N-1003 - Landlord Tenant Committee: Re: [RPPTL LandTen] commercial Landlord or Tenant question The last sentence specifically deals with the HVAC system and it does not contain the word "replace". David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Monday, April 18, 2011 11:12 AM To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org) Subject: [RPPTL LandTen] commercial Landlord or Tenant question Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: ahorky@mbhlawyer.com <mailto:ahorky@mbhlawyer.com> Website: www.mbhlawyer.com <http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

GH

Greg Hass

Mon, Apr 18, 2011 3:32 PM

I'd construe it against the drafter (which I presume was the LL). The
LL remembered to use the word "replacements" in the second and third
sentence, yet chose not to address the "replacement" issue in the last
sentence. This leads to an ambiguity which IMO would be construed in
favor of the T/non-drafting party.

Greg

Greg Hass, Senior Counsel

Office of Law & Policy | FloridaRealtors(r)
7025 Augusta National Drive, Orlando, FL 32822
talk: 407.438.1400, ext. 2421
visit: http://www.floridarealtors.org

Be a Star at Florida Realtors Convention & Trade Expo
http://convention.floridarealtors.org August 24-28

LEGAL DISCLAIMER: The information transmitted is intended solely for
the individual or entity to which it is addressed and may contain
confidential and/or privileged material. Any review, retransmission,
dissemination or other use of or taking action in reliance upon this
information by persons or entities other than the intended recipient is
prohibited. If you have received this email in error please contact the
sender and delete the material from any computer.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Monday, April 18, 2011 11:19 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] commercial Landlord or Tenant question

The last sentence specifically deals with the HVAC system and it does
not contain the word "replace".

David Weisman

Board Certified Real Estate Lawyer

Greenspoon Marder, P.A.

Trade Center South, Suite 700

100 West Cypress Creek Road

Ft. Lauderdale, FL 33309

Phone 954-491-1120

Toll Free 888-491-1120

Direct Phone 954-343-6941

Direct Fax 954-343-6942

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J.
Horky
Sent: Monday, April 18, 2011 11:12 AM
To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org)
Subject: [RPPTL LandTen] commercial Landlord or Tenant question

Does anyone have an opinion on the following fact scenario and lease
provision:

Air conditioners for premises must be replaced and the question is who
will be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the
Premises and all exposed fixtures and appurtenances therein and all
fixtures and appurtenances installed by Tenant, together with any damage
caused to any other fixtures or appurtenances caused by the negligence
of Tenant or its agents or guests. Such repairs and/or replacements
shall be in quality and class at least equal to the original work and
shall be performed at such times and in such manner so as to cause the
least interference with the operation of the remainder of the Property.
The Landlord shall maintain and make necessary repairs and replacements
to the exterior and structural portion of the Premises. Tenant shall be
responsible at its sole cost and expense for maintenance and repair of
the heating, ventilation, and air conditioning systems related to the
Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.

Mombach, Boyle & Hardin, P.A.

500 East Broward Boulevard

Suite 1950 Broward Financial Centre

Ft. Lauderdale, Florida 33394

Telephone: 954.467.2200 ext. 225

Facsimile: 954.467.2210

E-Mail: ahorky@mbhlawyer.com mailto:ahorky@mbhlawyer.com

Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this
email transmission is privileged and confidential. If you are not the
intended recipient, nor the employee or agent responsible for delivering
it to the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this email in
error, please notify the sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of
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contains advice relating to a Federal tax issue, unless expressly stated
otherwise the advice is not intended or written to be used, and it
cannot be used by the recipient or any other taxpayer, for the purpose
of avoiding Federal tax penalties, and was not written to support the
promotion or marketing of any transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above
was neither written nor intended by the sender or this firm to be used
and cannot be used by any taxpayer for the purpose of avoiding penalties
that may be imposed under U.S. tax law. If any person uses or refers to
any such tax advice in promoting, marketing or recommending a
partnership or other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have been written to
support the promotion or marketing by a person other than the sender or
this firm of that transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances from an
independent tax advisor.

The information contained in this transmission may be attorney/client
privileged and confidential. It is intended only for the use of the
individual or entity named above. If the reader of this message is not
the intended recipient, you are hereby notified that any dissemination,
distribution or copying of this communication is strictly prohibited. If
you have
received this communication in error, please notify us immediately by
reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any
federal tax advice contained in this written or electronic
communication, including any attachments or enclosures, is not intended
or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding
any tax penalties that may be imposed by the Internal Revenue Service or
any other U.S. Federal taxing authority or agency or (ii) promoting,
marketing or recommending to another party any transaction or matter
addressed herein.

I'd construe it against the drafter (which I presume was the LL). The LL remembered to use the word "replacements" in the second and third sentence, yet chose not to address the "replacement" issue in the last sentence. This leads to an ambiguity which IMO would be construed in favor of the T/non-drafting party. Greg Greg Hass, Senior Counsel Office of Law & Policy | FloridaRealtors(r) 7025 Augusta National Drive, Orlando, FL 32822 talk: 407.438.1400, ext. 2421 visit: http://www.floridarealtors.org Be a Star at Florida Realtors Convention & Trade Expo http://convention.floridarealtors.org August 24-28 LEGAL DISCLAIMER: The information transmitted is intended solely for the individual or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of or taking action in reliance upon this information by persons or entities other than the intended recipient is prohibited. If you have received this email in error please contact the sender and delete the material from any computer. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Monday, April 18, 2011 11:19 AM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] commercial Landlord or Tenant question The last sentence specifically deals with the HVAC system and it does not contain the word "replace". David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Monday, April 18, 2011 11:12 AM To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org) Subject: [RPPTL LandTen] commercial Landlord or Tenant question Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: ahorky@mbhlawyer.com <mailto:ahorky@mbhlawyer.com> Website: www.mbhlawyer.com <http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

AM

Alberto M Cardet

Mon, Apr 18, 2011 4:33 PM

The landlord is only agreeing to make "repairs and replacements to the
exterior and structural portions" I think the Air conditioner is the
responsibility of the tenant as per lease and chapter 83. On the attached
case landlord's attorney err'ed and accepted liability for A/C, but case
sited to by court I think is on point with your facts

City of St. Petersburg v.Competition Sails, Inc., 449 So.2d 852 (Fla. 2nd
DCA 1984)

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky
Sent: Monday, April 18, 2011 11:12 AM
To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org)
Subject: [RPPTL LandTen] commercial Landlord or Tenant question

Does anyone have an opinion on the following fact scenario and lease
provision:

Air conditioners for premises must be replaced and the question is who will
be responsible for the replacement.

Commercial triple net lease states:

Tenant agrees that it will, at its own expense, maintain and repair the
Premises and all exposed fixtures and appurtenances therein and all fixtures
and appurtenances installed by Tenant, together with any damage caused to
any other fixtures or appurtenances caused by the negligence of Tenant or
its agents or guests. Such repairs and/or replacements shall be in quality
and class at least equal to the original work and shall be performed at such
times and in such manner so as to cause the least interference with the
operation of the remainder of the Property. The Landlord shall maintain and
make necessary repairs and replacements to the exterior and structural
portion of the Premises. Tenant shall be responsible at its sole cost and
expense for maintenance and repair of the heating, ventilation, and air
conditioning systems related to the Premises.

Your thoughts and opinions are appreciated. Thank you.

Regards,

Anthony J. Horky, Esq.

Mombach, Boyle & Hardin, P.A.

500 East Broward Boulevard

Suite 1950 Broward Financial Centre

Ft. Lauderdale, Florida 33394

Telephone: 954.467.2200 ext. 225

Facsimile: 954.467.2210

E-Mail: mailto:ahorky@mbhlawyer.com ahorky@mbhlawyer.com

Website: www.mbhlawyer.com http://www.mbhlawyer.com/

CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this
email transmission is privileged and confidential. If you are not the
intended recipient, nor the employee or agent responsible for delivering it
to the intended recipient, you are hereby notified that any dissemination or
copying of this transmission (including any attachments) is strictly
prohibited. If you have received this email in error, please notify the
sender by email reply. Thank you.

Internal Revenue Service regulations require that certain types of written
advice include a disclaimer. To the extent the preceding message contains
advice relating to a Federal tax issue, unless expressly stated otherwise
the advice is not intended or written to be used, and it cannot be used by
the recipient or any other taxpayer, for the purpose of avoiding Federal tax
penalties, and was not written to support the promotion or marketing of any
transaction or matter discussed herein.

IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury
Department Regulations, we are now required to advise you that, unless
otherwise expressly indicated, any federal tax advice expressed above was
neither written nor intended by the sender or this firm to be used and
cannot be used by any taxpayer for the purpose of avoiding penalties that
may be imposed under U.S. tax law. If any person uses or refers to any such
tax advice in promoting, marketing or recommending a partnership or other
entity, investment plan or arrangement to any taxpayer, then the advice
should be considered to have been written to support the promotion or
marketing by a person other than the sender or this firm of that transaction
or matter, and such taxpayer should seek advice based on the taxpayer's
particular circumstances from an independent tax advisor.

The landlord is only agreeing to make "repairs and replacements to the exterior and structural portions" I think the Air conditioner is the responsibility of the tenant as per lease and chapter 83. On the attached case landlord's attorney err'ed and accepted liability for A/C, but case sited to by court I think is on point with your facts City of St. Petersburg v.Competition Sails, Inc., 449 So.2d 852 (Fla. 2nd DCA 1984) From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Monday, April 18, 2011 11:12 AM To: Landlord/Tenant Committee (landten@lists.flabarrpptl.org) Subject: [RPPTL LandTen] commercial Landlord or Tenant question Does anyone have an opinion on the following fact scenario and lease provision: Air conditioners for premises must be replaced and the question is who will be responsible for the replacement. Commercial triple net lease states: Tenant agrees that it will, at its own expense, maintain and repair the Premises and all exposed fixtures and appurtenances therein and all fixtures and appurtenances installed by Tenant, together with any damage caused to any other fixtures or appurtenances caused by the negligence of Tenant or its agents or guests. Such repairs and/or replacements shall be in quality and class at least equal to the original work and shall be performed at such times and in such manner so as to cause the least interference with the operation of the remainder of the Property. The Landlord shall maintain and make necessary repairs and replacements to the exterior and structural portion of the Premises. Tenant shall be responsible at its sole cost and expense for maintenance and repair of the heating, ventilation, and air conditioning systems related to the Premises. Your thoughts and opinions are appreciated. Thank you. Regards, Anthony J. Horky, Esq. Mombach, Boyle & Hardin, P.A. 500 East Broward Boulevard Suite 1950 Broward Financial Centre Ft. Lauderdale, Florida 33394 Telephone: 954.467.2200 ext. 225 Facsimile: 954.467.2210 E-Mail: <mailto:ahorky@mbhlawyer.com> ahorky@mbhlawyer.com Website: www.mbhlawyer.com <http://www.mbhlawyer.com/> CONFIDENTIALITY NOTICE: Unless otherwise stated, the information in this email transmission is privileged and confidential. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this email in error, please notify the sender by email reply. Thank you. Internal Revenue Service regulations require that certain types of written advice include a disclaimer. To the extent the preceding message contains advice relating to a Federal tax issue, unless expressly stated otherwise the advice is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer, for the purpose of avoiding Federal tax penalties, and was not written to support the promotion or marketing of any transaction or matter discussed herein. IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.