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Kanter Tax and Trust Consulting, Inc. 1603 77th Street Naperville, Illinois USA 60565
Phone: 630-632-0097 FAX: 630-778-6238
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Circular 230 Notice: Pursuant to Treasury Regulations, we are required to state that: (a) any U.S. federal tax advice contained in this communication, unless otherwise stated, is not intended and cannot be used for the purpose of avoiding tax-related penalties, and (b) no one, without our prior written consent, may use any advice contained in this transmission in promoting, marketing, or recommending any entity, investment plan, or arrangement to another taxpayer.