[logo-2023] [location-2023] Fort Lauderdale Office <https://www.moritthock.com/directions-florida> [phone-icon-2023] 954.340.2201 <tel:954.340.2201> [web-icon-2023] www.moritthock.com <https://www.moritthock.com> Gary S. Rosner Partner [phone-icon-2023] 954.340.2204 <tel:954.340.2204> [mobile-icon] 561.504.9953 <tel:561.504.9953> [email-icon-2023] grosner@moritthock.com <mailto:grosner@moritthock.com> -Florida Supreme Court Certified Circuit Civil Mediator -Florida Supreme Court Certified County Court Mediator -Florida Supreme Court Qualified Arbitrator -Florida Department of Financial Services Mediator [vcard-icon-2023]<http://www.moritthock.com/index.php/attorneys/vcard-sig-direct/gary_s._rosner> [linkedin-icon-2023]<https://www.linkedin.com/company/moritt-hock-&-hamroff-llp> NEW YORK CITY | GARDEN CITY | FORT LAUDERDALE Pursuant to the Fair Debt Collection Practices Act, you are advised that this office may be deemed to be a debt collector and any information obtained may be used for that purpose. CONFIDENTIALITY NOTICE: The information contained in this transmission may contain privileged and/or confidential information. If the reader of this transmission is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this transmission is strictly prohibited. If you have received this transmission in error, please delete it immediately and notify us by email of the error. Thank you. IRS CIRCULAR 230 DISCLOSURE: Please be advised that any advice contained in this email, and any attachments hereto, was not intended or written to be used, and may not be used or relied upon, for the purpose of: (i) avoiding tax-related penalties that may be imposed by the IRS, or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.