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IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, please be informed that any U.S. tax information contained in this document (including any attachments) is not intended or written to be used, or cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to any other party any matters addressed herein.

© Borden Ladner Gervais LLP, March 2008. The content of this document is current as of June 1, 2008. It is intended to provide general information only, and does not constitute the provision of legal or other professional advice. Readers are encouraged to seek and obtain proper legal advice from a competent professional regarding their particular circumstances. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means without the prior written permission of the authors.

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