This email communication, including its attachments, is confidential, legally privileged or otherwise exempt from disclosure and is intended only for the individual(s) or entity named above and others who have been specifically authorized to receive it. In no event shall this material be read, used, copied, reproduced, stored or retained by anyone other than the named addressee(s), except with the express consent of the sender or the named addressee(s). Please notify the sender that you have received this email in error by replying to the email or by telephoning +1-305-999-1906. Please then delete the email and any copies of it. Thank you. Unless otherwise expressly provided by the sender, neither this communication nor the signature block contained herein shall constitute an “electronic signature” under the Electronic Signature Act, F.S. 668, et. seq. nor any other similar act under any state, local or federal law, custom or practice.

CIRCULAR 230 DISCLAIMER: This communication does not constitute a “covered opinion” as such term is defined within Circular 230, and does not comply with the requirements for a “covered opinion.”  We have not conducted, nor have we been asked to conduct, that type of analysis in this communication.  To ensure compliance with requirements imposed by the IRS, we must inform you that any U.S. federal tax advice contained in this communication (including any documents or items appended herein) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

PLEASE NOTE THAT A PORTION OF THIS FIRM’S PRACTICE INVOLVES THE COLLECTION OF DEBT, AND ANY INFORMATION COLLECTED MAY BE USED FOR THAT PURPOSE. For purposes of clarity, should you contact any member of this firm, whether by e-mail, telephone call, facsimile, or text message, that information made be reviewed and/or recorded for any lawful purpose including but not limited to the collection of debt, data retention, and quality assurance purposes. All incoming emails will be automatically scanned by us and an external service provider to eliminate unsolicited promotional emails. This could result in deletion of a legitimate e-mail before it is read by its intended recipient at our firm. If you do not receive a timely response or have other concerns regarding this policy, please contact us immediately.