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RPPTL Real Estate Leasing Committee

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Re: [RPPTL LandTen] FW: SB 454

BB
Beverly Barnett
Wed, Jan 14, 2009 2:55 PM

Neil:

Does anybody have information on how to structure a lease of a
residential property for one week for the Super Bowl?  Any help is
appreciated.  Thanks

Beverly Barnett

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Wednesday, January 07, 2009 12:13 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] FW: SB 454

of course, there shouldn't be a civil penalty merely for failing to
report a pending foreclosure if there is no eventual foreclosure or
damage to the tenant.

Neil B. Shoter
Partner


Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail | Biography | V-Card | Website

Please note our new office address above

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Wednesday, January 07, 2009 12:05 PM
To: RPPTL Landlord Tenant Committee; Arthur J. Menor
Subject: Re: [RPPTL LandTen] FW: SB 454

Two more thoughts:

Should this apply anew to a renewal?

Who gets the "civil penalty?"

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

"Arthur J. Menor" AMenor@shutts.com 1/7/2009 11:01 AM >>>

Dear Committee Members:

Please see the attached proposed legislation and provide any comments
that you may have.


From: Fields, Alan B [mailto:abfields@firstam.com] 
Sent: Monday, January 05, 2009 10:32 PM
To: BrutonB@gtlaw.com; Michael J. Gelfand; Arthur J. Menor; Neil

B. Shoter
Cc: jbn@floridalandlaw.com; Meyer, George J.
Subject: SB 454

Didn't know if you had seen this bill by Fasano yet requiring

notice of foreclosures and shortsales be given to lessees.

Alan

 

 

Alan B. Fields

Florida State Counsel

First American Title Insurance Company

7360 Bryan Dairy Road, Suite 200

Largo, FL  33777

727-549-3243

877-798-7058

Cell:  727-773-6664

Fax  727-549-3481

abfields@firstam.com 

 

CONFIDENTIALITY: Unless expressly stated otherwise, this message

is confidential and may be privileged.  It is intended for the
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unauthorized.  If you are not an addressee, any disclosure or copying of
the contents of this e-mail or any action taken in reliance on it is
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inform the sender immediately.

Internal Revenue Service regulations require that certain types

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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.



This message may contain confidential or proprietary information

intended only for the use of the
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legally privileged. If you are
not the intended addressee, or the person responsible for
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immediately notify us by
replying to the message and delete the original message and any
copies immediately thereafter.

Thank you. 


FACLD

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 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.

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.


landten mailing list
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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 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.


landten mailing list
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http://mailman.fsr.com/mailman/listinfo/landten

Neil: Does anybody have information on how to structure a lease of a residential property for one week for the Super Bowl? Any help is appreciated. Thanks Beverly Barnett -----Original Message----- From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B. Shoter Sent: Wednesday, January 07, 2009 12:13 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] FW: SB 454 of course, there shouldn't be a civil penalty merely for failing to report a pending foreclosure if there is no eventual foreclosure or damage to the tenant. Neil B. Shoter Partner ________________________________ Shutts & Bowen LLP 1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL 33401 Direct: (561) 650-8535 | Fax: (561) 822-5525 E-Mail | Biography | V-Card | Website Please note our new office address above -----Original Message----- From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Wednesday, January 07, 2009 12:05 PM To: RPPTL Landlord Tenant Committee; Arthur J. Menor Subject: Re: [RPPTL LandTen] FW: SB 454 Two more thoughts: Should this apply anew to a renewal? Who gets the "civil penalty?" 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 >>> "Arthur J. Menor" <AMenor@shutts.com> 1/7/2009 11:01 AM >>> Dear Committee Members: Please see the attached proposed legislation and provide any comments that you may have. ________________________________ From: Fields, Alan B [mailto:abfields@firstam.com] Sent: Monday, January 05, 2009 10:32 PM To: BrutonB@gtlaw.com; Michael J. Gelfand; Arthur J. Menor; Neil B. Shoter Cc: jbn@floridalandlaw.com; Meyer, George J. Subject: SB 454 Didn't know if you had seen this bill by Fasano yet requiring notice of foreclosures and shortsales be given to lessees. Alan Alan B. Fields Florida State Counsel First American Title Insurance Company 7360 Bryan Dairy Road, Suite 200 Largo, FL 33777 727-549-3243 877-798-7058 Cell: 727-773-6664 Fax 727-549-3481 abfields@firstam.com CONFIDENTIALITY: Unless expressly stated otherwise, this message is confidential and may be privileged. It is intended for the addressee(s) only. Access to this e-mail by anyone else is unauthorized. If you are not an addressee, any disclosure or copying of the contents of this e-mail or any action taken in reliance on it is unauthorized and may be unlawful. If you are not an addressee, please inform the sender immediately. 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. ************************************************************************ ****************** This message may contain confidential or proprietary information intended only for the use of the addressee(s) named above or may contain information that is legally privileged. If you are not the intended addressee, or the person responsible for delivering it to the intended addressee, you are hereby notified that reading, disseminating, distributing or copying this message is strictly prohibited. If you have received this message by mistake, please immediately notify us by replying to the message and delete the original message and any copies immediately thereafter. Thank you. ************************************************************************ ****************** FACLD 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 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. 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. _______________________________________________ landten mailing list landten@lists.flabarrpptl.org http://mailman.fsr.com/mailman/listinfo/landten 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 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. _______________________________________________ landten mailing list landten@lists.flabarrpptl.org http://mailman.fsr.com/mailman/listinfo/landten
DW
David Weisman
Wed, Jan 14, 2009 3:39 PM

Use a basic residential lease form, get paid up front, get a big security deposit, and make sure to either get insurance from the tenant or that Landlord's insurance is good.

Be careful on the holdover provision.

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

"Beverly Barnett" beverly.barnett@rdwaller.com 1/14/2009 9:55 AM >>>

Neil:

Does anybody have information on how to structure a lease of a
residential property for one week for the Super Bowl?  Any help is
appreciated.  Thanks

Beverly Barnett

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B.
Shoter
Sent: Wednesday, January 07, 2009 12:13 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] FW: SB 454

of course, there shouldn't be a civil penalty merely for failing to
report a pending foreclosure if there is no eventual foreclosure or
damage to the tenant.

Neil B. Shoter
Partner


Shutts & Bowen LLP
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401
Direct: (561) 650-8535 | Fax: (561) 822-5525
E-Mail | Biography | V-Card | Website

Please note our new office address above

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Wednesday, January 07, 2009 12:05 PM
To: RPPTL Landlord Tenant Committee; Arthur J. Menor
Subject: Re: [RPPTL LandTen] FW: SB 454

Two more thoughts:

Should this apply anew to a renewal?

Who gets the "civil penalty?"

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

"Arthur J. Menor" AMenor@shutts.com 1/7/2009 11:01 AM >>>

Dear Committee Members:

Please see the attached proposed legislation and provide any comments
that you may have.


From: Fields, Alan B [mailto:abfields@firstam.com] 
Sent: Monday, January 05, 2009 10:32 PM
To: BrutonB@gtlaw.com; Michael J. Gelfand; Arthur J. Menor; Neil

B. Shoter
Cc: jbn@floridalandlaw.com; Meyer, George J.
Subject: SB 454

Didn't know if you had seen this bill by Fasano yet requiring

notice of foreclosures and shortsales be given to lessees.

Alan

 

 

Alan B. Fields

Florida State Counsel

First American Title Insurance Company

7360 Bryan Dairy Road, Suite 200

Largo, FL  33777

727-549-3243

877-798-7058

Cell:  727-773-6664

Fax  727-549-3481

abfields@firstam.com 

 

CONFIDENTIALITY: Unless expressly stated otherwise, this message

is confidential and may be privileged.  It is intended for the
addressee(s) only.  Access to this e-mail by anyone else is
unauthorized.  If you are not an addressee, any disclosure or copying of
the contents of this e-mail or any action taken in reliance on it is
unauthorized and may be unlawful. If you are not an addressee, please
inform the sender immediately.

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.



This message may contain confidential or proprietary information

intended only for the use of the
addressee(s) named above or may contain information that is
legally privileged. If you are
not the intended addressee, or the person responsible for
delivering it to the intended addressee,
you are hereby notified that reading, disseminating,
distributing or copying this message is strictly
prohibited. If you have received this message by mistake, please
immediately notify us by
replying to the message and delete the original message and any
copies immediately thereafter.

Thank you. 


FACLD

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 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.

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.


landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
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 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.


landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten


landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten

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.

Use a basic residential lease form, get paid up front, get a big security deposit, and make sure to either get insurance from the tenant or that Landlord's insurance is good. Be careful on the holdover provision. 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 >>> "Beverly Barnett" <beverly.barnett@rdwaller.com> 1/14/2009 9:55 AM >>> Neil: Does anybody have information on how to structure a lease of a residential property for one week for the Super Bowl? Any help is appreciated. Thanks Beverly Barnett -----Original Message----- From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Neil B. Shoter Sent: Wednesday, January 07, 2009 12:13 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] FW: SB 454 of course, there shouldn't be a civil penalty merely for failing to report a pending foreclosure if there is no eventual foreclosure or damage to the tenant. Neil B. Shoter Partner ________________________________ Shutts & Bowen LLP 1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL 33401 Direct: (561) 650-8535 | Fax: (561) 822-5525 E-Mail | Biography | V-Card | Website Please note our new office address above -----Original Message----- From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Wednesday, January 07, 2009 12:05 PM To: RPPTL Landlord Tenant Committee; Arthur J. Menor Subject: Re: [RPPTL LandTen] FW: SB 454 Two more thoughts: Should this apply anew to a renewal? Who gets the "civil penalty?" 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 >>> "Arthur J. Menor" <AMenor@shutts.com> 1/7/2009 11:01 AM >>> Dear Committee Members: Please see the attached proposed legislation and provide any comments that you may have. ________________________________ From: Fields, Alan B [mailto:abfields@firstam.com] Sent: Monday, January 05, 2009 10:32 PM To: BrutonB@gtlaw.com; Michael J. Gelfand; Arthur J. Menor; Neil B. Shoter Cc: jbn@floridalandlaw.com; Meyer, George J. Subject: SB 454 Didn't know if you had seen this bill by Fasano yet requiring notice of foreclosures and shortsales be given to lessees. Alan Alan B. Fields Florida State Counsel First American Title Insurance Company 7360 Bryan Dairy Road, Suite 200 Largo, FL 33777 727-549-3243 877-798-7058 Cell: 727-773-6664 Fax 727-549-3481 abfields@firstam.com CONFIDENTIALITY: Unless expressly stated otherwise, this message is confidential and may be privileged. It is intended for the addressee(s) only. Access to this e-mail by anyone else is unauthorized. If you are not an addressee, any disclosure or copying of the contents of this e-mail or any action taken in reliance on it is unauthorized and may be unlawful. If you are not an addressee, please inform the sender immediately. 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. ************************************************************************ ****************** This message may contain confidential or proprietary information intended only for the use of the addressee(s) named above or may contain information that is legally privileged. If you are not the intended addressee, or the person responsible for delivering it to the intended addressee, you are hereby notified that reading, disseminating, distributing or copying this message is strictly prohibited. If you have received this message by mistake, please immediately notify us by replying to the message and delete the original message and any copies immediately thereafter. Thank you. ************************************************************************ ****************** FACLD 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 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. 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. _______________________________________________ landten mailing list landten@lists.flabarrpptl.org http://mailman.fsr.com/mailman/listinfo/landten 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 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. _______________________________________________ landten mailing list landten@lists.flabarrpptl.org http://mailman.fsr.com/mailman/listinfo/landten _______________________________________________ landten mailing list landten@lists.flabarrpptl.org http://mailman.fsr.com/mailman/listinfo/landten 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.