Empathy List Archives

ER

Eric.Rapkin (at) akerman.com

Tue, Jun 4, 2013 9:44 PM

Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all.

Eric D. Rapkin
Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301
Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350
eric.rapkin@akerman.com
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs
Sent: Tuesday, June 04, 2013 5:40 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Residential Security Deposits

lol

Eric Jacobs
ejacobs@beloffparker.com mailto:ejacobs@beloffparker.com
Partner
AV Rated
Board Certified – Real Estate
Beloff | Parker | Jacobs, PLC

Broward Office
1930 Harrison Street, Suite 208
Hollywood, Florida 33020
(954) 929-0679 Telephone
(888) 632-4944 Facsimile

Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed.

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com mailto:Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:14 PM
To: landten@lists.flabarrpptl.org mailto:landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

death

V Cardhttp://www.akerman.com/bios/vcard.asp?id=574 | Biohttp://www.akerman.com/bios/bio.asp?id=574 | akerman.comhttp://www.akerman.com/574

[http://www.akerman.com/akermanlogo4.gif]

CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you.

CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment.
From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 04, 2013 5:09 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Residential Security Deposits

What is the penalty for a landlord’s failure to place a security deposit in a separate account?

[http://www.shutts.com/shutts100.jpg]

Arthur J. Menor
Partner

Shutts & Bowen LLP
CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401
Direct: (561) 650-8510 | Fax: (561) 822-5510
E-Mailmailto:AMenor@shutts.com | Biographyhttp://www.shutts.com/attorneys-Arthur-Menor.html | V-Cardhttp://www.shutts.com/vcard-132.vcf | Websitehttp://www.shutts.com

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.

Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all. Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs Sent: Tuesday, June 04, 2013 5:40 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] Residential Security Deposits lol Eric Jacobs ejacobs@beloffparker.com<mailto:ejacobs@beloffparker.com> Partner AV Rated Board Certified – Real Estate Beloff | Parker | Jacobs, PLC Broward Office 1930 Harrison Street, Suite 208 Hollywood, Florida 33020 (954) 929-0679 Telephone (888) 632-4944 Facsimile Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Eric.Rapkin@akerman.com<mailto:Eric.Rapkin@akerman.com> Sent: Tuesday, June 04, 2013 5:14 PM To: landten@lists.flabarrpptl.org<mailto:landten@lists.flabarrpptl.org> Subject: Re: [RPPTL LandTen] Residential Security Deposits death Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com<mailto:eric.rapkin@akerman.com> V Card<http://www.akerman.com/bios/vcard.asp?id=574> | Bio<http://www.akerman.com/bios/bio.asp?id=574> | akerman.com<http://www.akerman.com/574> [http://www.akerman.com/akermanlogo4.gif] CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you. CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor Sent: Tuesday, June 04, 2013 5:09 PM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Residential Security Deposits What is the penalty for a landlord’s failure to place a security deposit in a separate account? [http://www.shutts.com/shutts100.jpg] Arthur J. Menor Partner ________________________________ Shutts & Bowen LLP CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401 Direct: (561) 650-8510 | Fax: (561) 822-5510 E-Mail<mailto:AMenor@shutts.com> | Biography<http://www.shutts.com/attorneys-Arthur-Menor.html> | V-Card<http://www.shutts.com/vcard-132.vcf> | Website<http://www.shutts.com> ___________________________________________________________ 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.

WP

Warren P. Gammill

Tue, Jun 4, 2013 9:49 PM

The penalty, Eric: Banishment from the Listserv.

Warren P. Gammill, Esq.

Warren Gammill & Associates

Suite 1050, Courthouse Tower

44 West Flagler Street

Miami, Florida 33130

Telephone: 305-579-0000

Telecopier: 305-371-6927

mailto:Gammill@MiamiLawOffice.com Gammill@MiamiLawOffice.com

Website: http://www.gammilllaw.com/ www.gammilllaw.com

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:44 PM
To: landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all.

Eric D. Rapkin

Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301

Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350

eric.rapkin@akerman.com

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs
Sent: Tuesday, June 04, 2013 5:40 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Residential Security Deposits

lol

Eric Jacobs

ejacobs@beloffparker.com

Partner

AV Rated

Board Certified – Real Estate

Beloff | Parker | Jacobs, PLC

Broward Office

1930 Harrison Street, Suite 208

Hollywood, Florida 33020

(954) 929-0679 Telephone

(888) 632-4944 Facsimile

Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed.

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:14 PM
To: landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

death

Eric D. Rapkin

Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301

Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350

eric.rapkin@akerman.com

http://www.akerman.com/bios/vcard.asp?id=574 V Card | http://www.akerman.com/bios/bio.asp?id=574 Bio | http://www.akerman.com/574 akerman.com

Image removed by sender.

CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you.

CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment.

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 04, 2013 5:09 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Residential Security Deposits

What is the penalty for a landlord’s failure to place a security deposit in a separate account?

http://www.shutts.com/shutts100.jpg

Arthur J. Menor
Partner

Shutts & Bowen LLP
CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401
Direct: (561) 650-8510 | Fax: (561) 822-5510
mailto:AMenor@shutts.com E-Mail | http://www.shutts.com/attorneys-Arthur-Menor.html Biography | http://www.shutts.com/vcard-132.vcf V-Card | http://www.shutts.com Website

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 penalty, Eric: Banishment from the Listserv. Warren P. Gammill, Esq. Warren Gammill & Associates Suite 1050, Courthouse Tower 44 West Flagler Street Miami, Florida 33130 Telephone: 305-579-0000 Telecopier: 305-371-6927 <mailto:Gammill@MiamiLawOffice.com> Gammill@MiamiLawOffice.com Website: <http://www.gammilllaw.com/> www.gammilllaw.com From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com Sent: Tuesday, June 04, 2013 5:44 PM To: landten@lists.flabarrpptl.org Subject: Re: [RPPTL LandTen] Residential Security Deposits Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all. Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs Sent: Tuesday, June 04, 2013 5:40 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] Residential Security Deposits lol Eric Jacobs ejacobs@beloffparker.com Partner AV Rated Board Certified – Real Estate Beloff | Parker | Jacobs, PLC Broward Office 1930 Harrison Street, Suite 208 Hollywood, Florida 33020 (954) 929-0679 Telephone (888) 632-4944 Facsimile Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com Sent: Tuesday, June 04, 2013 5:14 PM To: landten@lists.flabarrpptl.org Subject: Re: [RPPTL LandTen] Residential Security Deposits death Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com <http://www.akerman.com/bios/vcard.asp?id=574> V Card | <http://www.akerman.com/bios/bio.asp?id=574> Bio | <http://www.akerman.com/574> akerman.com Image removed by sender. CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you. CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor Sent: Tuesday, June 04, 2013 5:09 PM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Residential Security Deposits What is the penalty for a landlord’s failure to place a security deposit in a separate account? http://www.shutts.com/shutts100.jpg Arthur J. Menor Partner _____ Shutts & Bowen LLP CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401 Direct: (561) 650-8510 | Fax: (561) 822-5510 <mailto:AMenor@shutts.com> E-Mail | <http://www.shutts.com/attorneys-Arthur-Menor.html> Biography | <http://www.shutts.com/vcard-132.vcf> V-Card | <http://www.shutts.com> Website ___________________________________________________________ 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.

ER

Eric.Rapkin (at) akerman.com

Tue, Jun 4, 2013 9:54 PM

What if I throw myself on the mercy of the Listserv?

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Warren P. Gammill
Sent: Tuesday, June 04, 2013 5:49 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Residential Security Deposits

The penalty, Eric: Banishment from the Listserv.

Warren P. Gammill, Esq.
Warren Gammill & Associates
Suite 1050, Courthouse Tower
44 West Flagler Street
Miami, Florida 33130
Telephone: 305-579-0000
Telecopier: 305-371-6927
Gammill@MiamiLawOffice.com mailto:Gammill@MiamiLawOffice.com
Website: www.gammilllaw.com http://www.gammilllaw.com/

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:44 PM
To: landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all.

Eric D. Rapkin
Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301
Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350
eric.rapkin@akerman.com
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs
Sent: Tuesday, June 04, 2013 5:40 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Residential Security Deposits

lol

Eric Jacobs
ejacobs@beloffparker.com mailto:ejacobs@beloffparker.com
Partner
AV Rated
Board Certified – Real Estate
Beloff | Parker | Jacobs, PLC

Broward Office
1930 Harrison Street, Suite 208
Hollywood, Florida 33020
(954) 929-0679 Telephone
(888) 632-4944 Facsimile

Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed.

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com mailto:Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:14 PM
To: landten@lists.flabarrpptl.org mailto:landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

death

V Cardhttp://www.akerman.com/bios/vcard.asp?id=574 | Biohttp://www.akerman.com/bios/bio.asp?id=574 | akerman.comhttp://www.akerman.com/574

[Image removed by sender.]

CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you.

CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment.
From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 04, 2013 5:09 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Residential Security Deposits

What is the penalty for a landlord’s failure to place a security deposit in a separate account?

[http://www.shutts.com/shutts100.jpg]

Arthur J. Menor
Partner

Shutts & Bowen LLP
CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401
Direct: (561) 650-8510 | Fax: (561) 822-5510
E-Mailmailto:AMenor@shutts.com | Biographyhttp://www.shutts.com/attorneys-Arthur-Menor.html | V-Cardhttp://www.shutts.com/vcard-132.vcf | Websitehttp://www.shutts.com

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.

What if I throw myself on the mercy of the Listserv? Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Warren P. Gammill Sent: Tuesday, June 04, 2013 5:49 PM To: 'RPPTL Landlord Tenant Committee' Subject: Re: [RPPTL LandTen] Residential Security Deposits The penalty, Eric: Banishment from the Listserv. Warren P. Gammill, Esq. Warren Gammill & Associates Suite 1050, Courthouse Tower 44 West Flagler Street Miami, Florida 33130 Telephone: 305-579-0000 Telecopier: 305-371-6927 Gammill@MiamiLawOffice.com<mailto:Gammill@MiamiLawOffice.com> Website: www.gammilllaw.com<http://www.gammilllaw.com/> From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com Sent: Tuesday, June 04, 2013 5:44 PM To: landten@lists.flabarrpptl.org Subject: Re: [RPPTL LandTen] Residential Security Deposits Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all. Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs Sent: Tuesday, June 04, 2013 5:40 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] Residential Security Deposits lol Eric Jacobs ejacobs@beloffparker.com<mailto:ejacobs@beloffparker.com> Partner AV Rated Board Certified – Real Estate Beloff | Parker | Jacobs, PLC Broward Office 1930 Harrison Street, Suite 208 Hollywood, Florida 33020 (954) 929-0679 Telephone (888) 632-4944 Facsimile Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Eric.Rapkin@akerman.com<mailto:Eric.Rapkin@akerman.com> Sent: Tuesday, June 04, 2013 5:14 PM To: landten@lists.flabarrpptl.org<mailto:landten@lists.flabarrpptl.org> Subject: Re: [RPPTL LandTen] Residential Security Deposits death Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com<mailto:eric.rapkin@akerman.com> V Card<http://www.akerman.com/bios/vcard.asp?id=574> | Bio<http://www.akerman.com/bios/bio.asp?id=574> | akerman.com<http://www.akerman.com/574> [Image removed by sender.] CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you. CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor Sent: Tuesday, June 04, 2013 5:09 PM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Residential Security Deposits What is the penalty for a landlord’s failure to place a security deposit in a separate account? [http://www.shutts.com/shutts100.jpg] Arthur J. Menor Partner ________________________________ Shutts & Bowen LLP CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401 Direct: (561) 650-8510 | Fax: (561) 822-5510 E-Mail<mailto:AMenor@shutts.com> | Biography<http://www.shutts.com/attorneys-Arthur-Menor.html> | V-Card<http://www.shutts.com/vcard-132.vcf> | Website<http://www.shutts.com> ___________________________________________________________ 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.

BB

Brenda B. Ezell

Tue, Jun 4, 2013 10:00 PM

I actually needed the humor this afternoon Eric, and for now, I’m still in charge of the listserv. ☺

Brenda

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:54 PM
To: landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

What if I throw myself on the mercy of the Listserv?

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Warren P. Gammill
Sent: Tuesday, June 04, 2013 5:49 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Residential Security Deposits

The penalty, Eric: Banishment from the Listserv.

Warren P. Gammill, Esq.
Warren Gammill & Associates
Suite 1050, Courthouse Tower
44 West Flagler Street
Miami, Florida 33130
Telephone: 305-579-0000
Telecopier: 305-371-6927
Gammill@MiamiLawOffice.com mailto:Gammill@MiamiLawOffice.com
Website: www.gammilllaw.com http://www.gammilllaw.com/

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com mailto:Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:44 PM
To: landten@lists.flabarrpptl.org mailto:landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all.

Eric D. Rapkin
Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301
Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350
eric.rapkin@akerman.com mailto:eric.rapkin@akerman.com
From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric Jacobs
Sent: Tuesday, June 04, 2013 5:40 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Residential Security Deposits

lol

Eric Jacobs
ejacobs@beloffparker.com mailto:ejacobs@beloffparker.com
Partner
AV Rated
Board Certified – Real Estate
Beloff | Parker | Jacobs, PLC

Broward Office
1930 Harrison Street, Suite 208
Hollywood, Florida 33020
(954) 929-0679 Telephone
(888) 632-4944 Facsimile

Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed.

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com mailto:Eric.Rapkin@akerman.com
Sent: Tuesday, June 04, 2013 5:14 PM
To: landten@lists.flabarrpptl.org mailto:landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] Residential Security Deposits

death

V Cardhttp://www.akerman.com/bios/vcard.asp?id=574 | Biohttp://www.akerman.com/bios/bio.asp?id=574 | akerman.comhttp://www.akerman.com/574

[Image removed by sender.]

CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you.

CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment.
From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 04, 2013 5:09 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Residential Security Deposits

What is the penalty for a landlord’s failure to place a security deposit in a separate account?

[http://www.shutts.com/shutts100.jpg]

Arthur J. Menor
Partner

Shutts & Bowen LLP
CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401
Direct: (561) 650-8510 | Fax: (561) 822-5510
E-Mailmailto:AMenor@shutts.com | Biographyhttp://www.shutts.com/attorneys-Arthur-Menor.html | V-Cardhttp://www.shutts.com/vcard-132.vcf | Websitehttp://www.shutts.com

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.

I actually needed the humor this afternoon Eric, and for now, I’m still in charge of the listserv. ☺ Brenda From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Eric.Rapkin@akerman.com Sent: Tuesday, June 04, 2013 5:54 PM To: landten@lists.flabarrpptl.org Subject: Re: [RPPTL LandTen] Residential Security Deposits What if I throw myself on the mercy of the Listserv? Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com<mailto:eric.rapkin@akerman.com> From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Warren P. Gammill Sent: Tuesday, June 04, 2013 5:49 PM To: 'RPPTL Landlord Tenant Committee' Subject: Re: [RPPTL LandTen] Residential Security Deposits The penalty, Eric: Banishment from the Listserv. Warren P. Gammill, Esq. Warren Gammill & Associates Suite 1050, Courthouse Tower 44 West Flagler Street Miami, Florida 33130 Telephone: 305-579-0000 Telecopier: 305-371-6927 Gammill@MiamiLawOffice.com<mailto:Gammill@MiamiLawOffice.com> Website: www.gammilllaw.com<http://www.gammilllaw.com/> From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Eric.Rapkin@akerman.com<mailto:Eric.Rapkin@akerman.com> Sent: Tuesday, June 04, 2013 5:44 PM To: landten@lists.flabarrpptl.org<mailto:landten@lists.flabarrpptl.org> Subject: Re: [RPPTL LandTen] Residential Security Deposits Actually, I forgot it was a Listserv and thought I was replying just to Art with my dumb joke. Sorry all. Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com<mailto:eric.rapkin@akerman.com> From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Eric Jacobs Sent: Tuesday, June 04, 2013 5:40 PM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] Residential Security Deposits lol Eric Jacobs ejacobs@beloffparker.com<mailto:ejacobs@beloffparker.com> Partner AV Rated Board Certified – Real Estate Beloff | Parker | Jacobs, PLC Broward Office 1930 Harrison Street, Suite 208 Hollywood, Florida 33020 (954) 929-0679 Telephone (888) 632-4944 Facsimile Confidentiality and Relationship Disclosure. If you are reading this, congratulations, you are probably the first. For years law firms have included lengthy disclosures at the bottom of their emails which in our view are of, at best, marginal legal value. We have decided not to do that. Instead, we will ask that if you got this email and shouldn't have, let us know and please don't read it (though if you've read this, chances are that ship has sailed). Also, just because we exchange emails doesn't make us your lawyer(s). If you would like to create an attorney/client relationship, we're glad to hear it and would be happy to provide you with an engagement letter. As soon as you have received written confirmation from us, you can consider our relationship formed. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org]<mailto:[mailto:landten-bounces@lists.flabarrpptl.org]> On Behalf Of Eric.Rapkin@akerman.com<mailto:Eric.Rapkin@akerman.com> Sent: Tuesday, June 04, 2013 5:14 PM To: landten@lists.flabarrpptl.org<mailto:landten@lists.flabarrpptl.org> Subject: Re: [RPPTL LandTen] Residential Security Deposits death Eric D. Rapkin Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301 Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350 eric.rapkin@akerman.com<mailto:eric.rapkin@akerman.com> V Card<http://www.akerman.com/bios/vcard.asp?id=574> | Bio<http://www.akerman.com/bios/bio.asp?id=574> | akerman.com<http://www.akerman.com/574> [Image removed by sender.] CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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 transmission in error, please immediately reply to the sender that you have received this communication in error and then delete it. Thank you. CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment. From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Arthur J. Menor Sent: Tuesday, June 04, 2013 5:09 PM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Residential Security Deposits What is the penalty for a landlord’s failure to place a security deposit in a separate account? [http://www.shutts.com/shutts100.jpg] Arthur J. Menor Partner ________________________________ Shutts & Bowen LLP CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401 Direct: (561) 650-8510 | Fax: (561) 822-5510 E-Mail<mailto:AMenor@shutts.com> | Biography<http://www.shutts.com/attorneys-Arthur-Menor.html> | V-Card<http://www.shutts.com/vcard-132.vcf> | Website<http://www.shutts.com> ___________________________________________________________ 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.