WARNING AND DISCLAIMER

THE TAXATION AND LEGAL MEMORANDA POSTED ON THIS WEBSITE ARE MADE AVAILABLE TO YOU ON A COMPLIMENTARY BASIS. THESE MEMORANDA PROVIDE INFORMATION OF A GENERAL NATURE ONLY AND THEIR CONTENT HAS NOT BEEN UPDATED TO REFLECT CHANGES IN LAW OR ADMINISTRATIVE PRACTICE SUBSEQUENT TO THE PARTICULAR DATE THAT IS PRINTED ON EACH MEMORANDUM. THESE MEMORANDA DO NOT CONSTITUTE TAX OR LEGAL ADVICE TO YOU AND ACCORDINGLY, YOU SHOULD NOT RELY ON THESE MEMORANDA AND YOU SHOULD OBTAIN SPECIFIC LEGAL ADVICE APPLICABLE TO YOUR PARTICULAR CIRCUMSTANCES.

I CONFIRM THAT THESE TAXATION AND LEGAL MEMORANDA DO NOT CONSTITUTE LEGAL ADVICE TO ME.