Martin Pohl

Partner

922 Franklin Street
Louisville, KY 40206
Phone: 502-583-5782
Fax: 502-583-5785
Email: martin@hessigandpohl.com

This message has been sent from a law firm and the information contained
herein (including attachments) is covered by the Electronic Communications
Privacy Act, 18 U.S.C. 2510-2521, is confidential and may be legally
privileged. If you are not the intended recipient, please advise the sender
immediately by reply e-mail or by telephone at (502) 583-5782 and delete
this message and any attachments without retaining a copy. Please advise
immediately if you or your employer do not want us to use Internet e-mail
for future messages of this kind.

DISCLOSURE REQUIRED BY CIRCULAR 230
The foregoing correspondence was not written or intended to be relied upon,
nor can it be used, by any taxpayer for the purpose of avoiding Federal tax
penalties. This disclaimer is made to comply with Circular 230 which
governs practice before the Internal Revenue Service.