NOTICE – e-mail is an informal medium and information provided is based solely on an initial review.

In many cases such information does not give a complete picture of the issues involved and therefore no liability is assumed by the writer or the firm for information provided.

The information in this e-mail and any attached files is CONFIDENTIAL and may be legally privileged or prohibited from disclosure and unauthorised use. The views of the author may not necessarily reflect those of the firm. It is intended solely for the addressee, or the employee or agent responsible for delivering such materials to the addressee.

If you have received this message in error please return it to Jeff Lermer and Associates immediately via then delete the email and destroy any copies of it.

If you are not the intended recipient, any form of reproduction, dissemination, copying, disclosure, modification, distribution and/or publication or any action taken or omitted to be taken in reliance upon this message or its attachments is prohibited and may be unlawful.

The integrity of e-mail across the Internet cannot be guaranteed and messages sent via this medium are potentially at risk or could contain viruses.

All liability is excluded to the extent permitted by law for any claims arising as a result of the use of this medium to transmit information.

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