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IRS Circular 230 Notice:  Any tax advice included in this written or electronic communication (including any attachments) was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency or used in the promotion, marketing or recommending to another party of any transaction or matter addressed herein.

NOTICE: This message originates from BCT Accounting, PLLC and contains information that may be confidential or privileged and is intended only for the individuals or the entity named above. It is prohibited for anyone else to disclose, copy, distribute or use the contents of this message. This message may not be copied or distributed without this disclaimer. All personal messages express views solely of the sender, which are not to be attributed to BCT Accounting, PLLC. If you received this message in error, please notify us immediately at jill@bctaccounting.com