Disclaimer: Estate Street Partners

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Circular 230 disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this site 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.

This disclaimer described herein are current disclaimer policies as of Feb 12th, 2007. Estate Street Partners reserves the right to modify or amend this policy at any time consistent with the requirements of Estate Street Partners Principles. Appropriate public notice will be given concerning such amendments.