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SUPERIOR COURT OF CALIFORNIA
COUNTY OF SAN FRANCISCO
Document Scanning Lead Sheet
Oct-11-2012 1:47 pm
Case Number: CGC-08-478453
Filing Date: Oct-11-2012 1:44
Filed by:
Juke Box: 001 Image: 03798871
DECLARATION
BEACON RESIDENTIAL COMMUNITY ASSOCIATION VS. CATELLUS THIRD
AND KING LLC et al
001003798871
Instructions:
Please place this sheet on top of the document to be scanned.Christian P. Lucia (SBN 203567)
Brent F. Basilico (SBN 197159)
SELLAR HAZARD MANNING FICENEC & LUCIA
A Professional Law Corporation
1800 Sutter Street, Suite 460
Concord, CA 94520
Telephone: (925) 938-1430
Facsimile: (925) 256-7508
Email: clucia@sellarlaw.com; bbasilico@sellarlaw.com
Attorneys for:
Defendants/Cross-Defendants/Cross-Complainants
Cupertino Electric, Inc.; Creative Masonry, Inc.; Carefree
Toland Pools, Inc.; J.W. McClenahan, Inc.; Van-Mulder
Sheet Metal, Inc.; N.V. Heathorn, Inc.; Critchfield
Mechanical, Inc.; Blue's Roofing Company; West Coast
Protective Coatings; Allied Fire Protection; F. Rodgers
Fad dads
‘ounty of
OCT 44 212
CLERK zs ye COUR
my: Deputy Clerk”
Corporation; Western Roofing Service
SUPERIOR COURT OF THE STATE OF CALIFORNIA
COUNTY OF SAN FRANCISCO
BEACON RESIDENTIAL COMMUNITY
ASSOCIATION
Plaintiff,
v.
CATELLUS THIRD AND KING, LLC, et al.
Defendants,
AND ALL RELATED CROSS-ACTIONS
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Case No.: CGC08-478453
DECLARATION OF BRENT F.
BASILICO IN SUPPORT OF EX
PARTE APPLICATION FOR ORDER
SHORTENING TIME AND SETTING A
SPECIAL BRIEFING SCHEDULE FOR
DEFENDANTS AND CROSS-
DEFENDANTS’ MOTION TO
CONTINUE TRIAL OR, IN THE
ALTERNATIVE, VACATE THE TRIAL|
DATE
%,
Time: 2:30 p.m. B y FAX
Dept.: 304
Judge: Honorable Richard A. Kramer
Trial: February 4, 2013
Documents Served and Filed Herewith:
1. Ex Parte Application
Date: October 12, 2012
DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479
Case No, CGC08-478453Co mom It DH FF WN
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oo OD OTN AH FF BW NH KF SC
I, Brent F. Basilico, declare as follows:
1, I am an attorney at law licensed to practice in the State of California. [ama
shareholder at the law firm of SELLAR HAZARD MANNING FICENEC & LUCIA, attorneys of
record for Defendants/Cross-Defendants/Cross-Complainants Cupertino Electric, Inc.; Creative
Masonry, Inc.; Carefree Toland Pools, Inc.; J.W. McClenahan, Inc.; Van-Mulder Sheet Metal, Inc.;
NV. Heathorn, Inc.; Critchfield Mechanical, Inc.; Blue's Roofing Company; West Coast Protective
Coatings; Allied Fire Protection; F. Rodgers Corporation; and Western Roofing Service (collectively
“Defendants”). I am one of the attorneys working on this matter.
2. The matters set forth in this declaration are known to me personally and if called as a
witness herein, I could, and would, competently testify thereto.
3. Pursuant to C.R.C., Rules 3.1203 and 3.1204, on October 11, 2012, prior to 10:00 a.m.,
Defendants’ counsel served notice of Defendants’ intention to appear ex parte on October 12, 2012, at
2:30 p.m., and submit this ex parte application to the Court. (A copy of the October 11, 2012
correspondence from Defendants’ counsel to all counsel providing notice of this ex parte application is
attached hereto as Exhibit “A”.)
4. Counsel for Plaintiff and Defendants have been engaged in ongoing discussions
regarding the tardy production of the files of Plaintiff’s experts, and have discussed Defendants’ need
to bring a motion to continue trial and all associated deadlines or, in the alternative, vacate the trial
date.
Counsel for Plaintiff and Defendants met and conferred regarding whether or not a stipulation
could be reached regarding continuing or vacating the trial date, and setting a hearing date for this ex
parte application. Counsel for Plaintiff informed counsel for Defendants that Plaintiff would not
authorize her to stipulate to a continuance of trial, (Attached hereto as Exhibit “B” is the October 3,
2012, email exchange between counsel for Plaintiff and counsel for Defendants which reflects the
foregoing.)
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DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479 Case No. CGC08-478453co oe NDA Hh BW HY
YP RNY Ye ee eB Be es Se ee
BNRRRBSES SESW ABDRESEH KS
Counsel for Plaintiff also recommended that counsel for Defendants address the issues of a trial
continuance with the Court at the case management conference and hearing on October 12, 2012.
(Attached hereto as Exhibit “C” is the October 3, 2012, email exchange between counsel for Plaintiff
and counsel for Defendants which reflects the foregoing.)
5. Given the complex nature of the case, the number of parties, and the voluminous
number of disclosed experts, the Parties agreed that they would serve their respective expert
disclosures on August 27, 2012, and produce their experts’ files on or before September 5, 2012.
Plaintiff originally disclosed 13 experts, On October 3, 2012, Plaintiff withdrew its expert Adam
Posard of Posard Broek & Associates.
Asa result of a variety of technical difficulties, and the volume of the experts’ files, the Parties
agreed to continue the expert file exchange deadline to September 14, 2012.
On September 14, 2012, Plaintiff's counsel notified all parties that they were having “technical
difficulties” and could not produce their expert files electronically on September 14, 2012. On
September 17, 2012, Plaintiff's counsel emailed all parties stating that expert files would be sent out in
that day’s mail. Plaintiff's counsel provided the Parties with external hard-drives which contained the
files of their disclosed experts. Plaintiff's production contained approximately 271,000 pages of
documents.
Despite the voluminous documents that were produced, in an effort to complete depositions the
Discovery Committee held a conference call on September 24, 2012. During that teleconference, the
parties agreed that each expert who was deposed would bring to the deposition both an electronic copy
and a hard copy of his/her entire file.
On September 27, 2012, Plaintiff's counsel informed defense counsel that five additional
C.D.’s had been produced by Plaintiff's experts Richard Avelar & Associates, and that the documents
would be produced on September 28, 2012.
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DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479 Case No. CGC08-478453_
Co Oo YN DH FB WN
Plaintiff continued to produce documents subsequent to the September 17, 2012, production
with the latest production being October 10, 2012, at 8:14 p.m. Indicated below is a timeline of
Plaintiff's production of its expert files subsequent to September 17, 2012.
Plaintiff's Notice of Deposit Reference
Date of Deposit
Deposit Number 36
September 27, 2012
Deposit Number 37 September 28, 2012
Deposit Number 38 September 28, 2012
Deposit Number 39 September 28, 2012
Deposit Number 40 October 1, 2012
Deposit Number 41 October 5, 2012
Deposit Number 42 October 5, 2012
Richard Avelar & Associates’ (Third Supplemental Report) October 5, 2012
Saarman Construction Cost of Repair (Non-Heat Gain) October 9, 2012
Deposit Number 43 October 10, 2012
Deposit Number 44 October 10, 2012
Deposit Number 45 October 10, 2012
Deposit Number 46 October 10, 2012
XPERA Group Cost of Repair Summary October 10, 2012
Michael Burgess’ Load Calculations (Mechanical Engineer) October 10, 2012
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DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479
Case No. CGC08-478453co YN DH BF WN
6. The Honorable Ronald M. Sabraw (Ret.) has been acting as Discovery Referee and
Special Master in this matter. On Saturday, October 6, 2012, the parties held an emergency telephone
conference with Judge Sabraw to address whether or not expert depositions should go forward as
scheduled, and whether or not Plaintiffs smoke test should go forward on Monday, October 8, 2012.
On Sunday, October 7, 2012, Judge Sabraw issued the following order: (1) the deposition of
Plaintiff's disclosed expert Bobby Whitworth would go forward as scheduled on October 8 and 9,
2012; (2) the deposition of Plaintiff's disclosed expert Tim Stokes scheduled for October 10 and 11,
2012, would commence on October 11, 2012; and (3) Plaintiff's smoke test scheduled for October 8,
2012, would be continued to October 10, 2012. Judge Sabraw also recommended that the parties
address the issue of a trial continuance or, in the alternative, vacating the trial date, with the Court at
the October 12, 2012 hearing.
7. As a result of Plaintiff’s continuing and tardy production of its experts’ files,
Defendants are now forced to take the depositions of Plaintiff's experts without ample time to fully
prepare for the depositions. Under the extended production schedule approved by the parties setting
the exchange deadline on September 14, 2012, Defendants had anticipated that they would have almost
a month to review Plaintiff’s experts’ files and prepare for the experts’ depositions, As demonstrated
above, Defendants must now review over 272,000 documents in preparation for the depositions of
Plaintiff's experts, and additional documents from the files of Plaintiff's experts continue to be
produced almost every day.
Defendants simply require more time to prepare for the depositions of Plaintiff's experts which
are anticipated to take place almost every day for the remainder of October, November, and December
of 2012.
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DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479 Case No. CGC08-47845310/11/2012 12:22 Fax soai’®@ AIKEN & WELCH ooz
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SELLAR HAZARD Fax: e@ Oct 11 2012 11:50an Po02/002
Defendants did not create the situation which necessitated the need to bring this ex parte
application to shorten time and Defendants’ motion to continue trial and all associated deadlines or, in
the alternative, vacate the trial date. Denying Defendants’ motion to continue trial and all associated
deadlines or, in the alternative, vacate the trial date would severely prejudice Defendants and reward
Plaintiff for failing to timely comply with its discovery obligations.
Executed this 11" day of October 2012, at Oakland, California, under penalty of perjury under
the laws of the State of Califomia.
ee =
Brent F. Basilico
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DECLARATION OF BRENT F. BASILICO IN SUPPORT OF EX ARTE APPLICATION FOR ORDER SHORTENING
TIME AND SETTING A SPECIAL BRIEFING SCHEDULE
98479 Case No, CGC08-478453EXHIBIT A—_
SELLAR HAZARD MANNING FICENEC & LUCIA
AAS ENOLRRING (9241 : "inom re
J. ENGLRKING (1924-1981) A PROFESSIONAL LAW CORPORATION
Janae. Hazan (OF COUNSaL) 1800 Surrer Srawer, SuITE 460 NE
Janes J. Picanac CONCORD, CALIFORNIA 94520 CATHLBBN A, IRWIN
‘CuntsTian P, Lucia ‘TRLEPHONB (925) 938-1430 JBNNY A, SILVERSTIN
BRENT. BASILICO Pax (925) 256-7508
NATRANL, ScHBG (OP COUNSEL)
. ‘WWW, SBLLAREAW.COM
October 11, 2012
All Counsel (Please see attached service list.)
Re; Bea $
- Li etal,
San Francisco County Superior Coust, Case No. CGC08-478453
Our File No, AIG300-032
Counsel:
Pursuant to California Rules of Court, Rules 3.1203 and 3.1204, Defendants and
Cross-Defendants Cupertino Electric, Inc., Creative Masonry, Inc., Carefree Toland
Pools, Inc., J. W. McClenahan, Inc., Van-Mulder Sheet Metal, Inc., N.V. Heathorn, Inc.,
Critchfield Mechanical, Inc., Blue's Roofing Company, West Coast Protective Coatings,
Allied Fire Protection, F, Rodgers Corporation, and Western Roofing Service
(collectively “Defendants”) will be appearing on October 12, 2012, at 2:30 p.m., in
Department 304, before the Honorable Richard A, Kramer to submit their ex parte
application for the Court’s order shortening time and for the setting of a special briefing
schedule for Defendants’ motion to continue trial and all associated deadlines, or in the
alternative, vacate the trial date.
As always, please feel free to contact us with any questions. Thank you for your
courtesy and cooperation,
Best regards,
SELLAR HAZARD MANNING FICENEC & LUCIA
ane x ————y
Brent F, Basilico
BFBap
98466oor DAHA FW ND
Case No.:
Ann Rankin
Law Offices of Ann Rankin
3911 Harrison Street
Oakland, CA 94611
Mark J. D'Argenio
Wood Smith Henning & Berman LLP
1401 Willow Pass Rd., Ste. 700
Concord, CA 94520-7982
James Castle
Robles, Castle & Meredith
The Arlington Building
492 Ninth Street, Suite 200
Oakland, CA 94607
Steven M. Cvitanovic
Haight, Brown & Bonesteel, LLP
71 Stevenson Street, 20th Floor
San Francisco, CA 94105-2981
Peter J, Laufenber; .
Wendel, Rosen, Black & Dean
1111 Broadway, 24th Floor
Oakland, CA 94607
Sandy Kaplan
Gordon & Rees
275 Battery St., Ste. 2000
San Francisco, CA 94111
John A, Koeppel
Ropers, Majeski, Kohn & Bentley
201 Spear Street, Suite 1000
San Francisco, CA 94105
Kevin P, McCarthy
McCarthy & McCarthy, LLP
The Arlington Building
492 Ninth Street, Suite 220
Oakland, CA 94607
Case Name: Beacon Residential vy, Catellus Third and King, et al.
San Francisco Superior Court Case No, CGC08-478453
Attorney For:
Plaintiff
Telephone: (510) 653-8886
Facsimile: (310) 653-8889
Attorney For:
Catellus Commercial Development
Telephone: (925) 356-8221
Facsimile: (925) 356-8250
Attorney For:
Skidmore Owings & Merrill, LLP
Telephone: (415) 743-9300
Facsimile: (415) 743-9305
Attorney For:
Centurion Partners, LLC; Mission Place, LLC
Telephone: (415) 546-7500
Facsimile: (415) 546-7505
Attorney For: Mission Place Holdings, LLC;
Mission Place Mezzanine, LLC; and Mission
Place Partners, LLC _
Mission Place, LLC; Centurion Real Estate
. Partners, LLC; Mission Place Mezz Holdings,
LC,
Telephone: (510) 834-6600
Facsimile: (510) 808-4660
Attorney For:
Webcor Builders, Inc.
Telephone: (415) 986-5900
Facsimile; (415) 986-8054
Attorney For: .
Catellus Commercial Development Corporation
Telephone: (415) 543-4800
Facsimile: (415) 972-6301
Attorney For:
Window Solutions, Inc,
Telephone: ($10) 839-8100
Facsimile: (510) 839-8108
-2-
98233.doc
PROOF OF SERVICB
Case No. CGC08-478453oOo QW A Wk WN
eet
ao 2AaA RON = O
Steven H, Schwartz
Schwartz & Janzen, LLP
12100 Wilshire Bivd., Suite 1125
Los Angeles, CA 90025
David S. Webster
Wood, Smith, Henning & Berman, LLP
1401 Willow Pass Road, Suite 700
Concord, CA 94520-’ 7982
Randel J. Campbell
Lynch, Gilardi & Grummer
170 Columbus Ave., Sth Floor
San Francisco, CA $4133
Adam Brezine
in Cave LLP
560 Mission Street, 25th Floor
San Francisco, CA 94105
William H. Staples
reher Norris
P.O. Box 8035
Walnut Creek, CA 94596
Sung Shim, Esq.
Katzoff & Riggs
1500 Park Ave #300
Emeryville, CA 94608
Steven BE, McDonald
Bledsoo Cathcart Diestel Pedersen & Treppa,
LL)
601 California Street, 16th Floor
San Francisco, CA 94108-2805
Samuel J, Muir, Esq.
Collins Collins Muir & Stewart LLP
Attorney For:
HKS, Inc, and dba HKS Architects, Inc.
Telephone: (310) 979-4090
Facsimile: (310) 207-3344
Attorney For:
Catellus Residential Construction, Cross-
Complainant, Webcor
Pole one; (925) 222-3400
mile: (925) 356-8250
Attorney For:
Architectural Glass & Aluminium Co. Inc.
Telephone: (415) 397-2800
Facsimilo: (415) 397-0937
Attorn y Fo 3
Solutia,
Tol hone: & 15) 268-2000
Facsimile: (415) 268-1999
Attorney For:
Anning Johnson
Telephone '925) 930-6600
Facsimile: (925) 930-6620
Attorney For:
Plaintiff
510) 653-8886
Telephone:
Facsimile: (510) 597-0295
Attorney For:
Shooter & Butts, Inc,
Telephone: (415) 981-5411
Facsimile; (415) 981-0352
Attorney For:
Webcor Construction, Inc. dba Webcor Builders
1100 El Centro Street Fele hone: (626) 243-1100
South Pasadena, CA 91030 acstinile: (626) 243-1111
-3-
PROOF OF SERVICE
98233.doc Case No. CGC08-478453EXHIBIT BAmanda Pikman
From: Ann Rankin
Sent: Wednesday, October 03, 2012 3:16 PM
To: Brent F. Basilico
Ce: ‘Wenzel, Todd J.'; Gregory Hanson’, 'Erin Dunkerly'; ‘David S. Webster’; ‘Steven Cvitanovic’;
sschwartz@sj-law.com; ‘Craig Williams’; ‘William Gillis’, ‘Craig Witllams', Amanda Pikman;
‘Terry Wilkens’; sshim@katzoffriggs.com
Subject: RE: Beacon Residential Community Association v. Catellus Third & King, LLC, et al.
Hello Brent.
You are correct that my clients will not authorize me to stipulate to continue the trial or to vacate the trial date.
In fact, they would boil me in oil for sure if | were to do such a thing.
| will ask Gwen to let you know scheduling for next week.
From: Brent F. Basilico
Sent: Wednesday, October 03, 2012 3:09 PM
To: Ann Rankin
Ce: ‘Wenzel, Todd J.'; ‘Gregory Hanson’; Erin Dunkerly; David S. Webster; ‘Steven Cvitanovic'; sschwartz@sj-law.com;
‘Craig Williams’; ‘William Gillis’; ‘Craig Williams’; Amanda Pikman; 'Terry Wilkens', sshim@katzoffriaas.com
Subject: Beacon Residential Community Association v. Catellus Third & King, LLC, et al.
Ann:
As you are aware from the recently exchanged emails, defense counsel has discussed the need to continue the
trial and all associated deadlines or, in the alternative, vacate the trial date. We anticipate that a continuance of
three to six months is appropriate under the circumstances.
A brief continuance should not create a problem as the five year statute expires in August 2013. If the court’s
trial calendar creates a dilemma with the five year statute, we can discuss waiving the statute at that time.
We anticipate that it will be necessary to submit an ex parte application to have the motion to continue, or in the
alternative vacate, the trial heard on shortened notice. This will probably occur on Tuesday, October 9, 2013,
since Monday is a court holiday (Columbus Day).
Our initial thought is to set the hearing date on October 12, 2012, at 2:30 p.m., since we will be in court for
other matters anyway.
We understand that your clients will probably not authorize you to stipulate to a continuance. However, we
need to confirm whether or not you will stipulate.
Additionally, we need to know your availability to appear at an ex parte hearing next week,
Thank you,
Best regards,
Brent F. Basilico, Esq.
SELLAR HAZARD MANNING FICENEC & LUCIA
1800 Sutter Street, Suite 460
Concord, CA 94520
Phone: (925) 771-2565 (Direct)Fax: (925) 256-7508
Cell.: (925) 324-6005
bbasilico@sellarlaw.com
www.sellarlaw.com
CONFIDENTIALITY NOTICE: This message and any files or text attached hereto are intended only for the
recipients listed above, and contain information that may be proprietary, confidential, privileged and/or exempt
from disclosure under applicable law. If you are not an intended recipient, you must not read, copy, use,
disclose or distribute this communication. Please notify the sender of its receipt by replying to this message,
and then delete all copies of it from your system. Thank you.
CIRCULAR 230 NOTICE: If this communication contains statements concerning taxation, such statements
are provided for informational purposes only; are not intended to constitute tax advice which may be relied
upon to avoid penalties under any federal, state, local or other tax statutes or regulations; and, do not resolve
any tax issues in your favor. Upon request, we can provide you with express written tax advice after necessary
factual development and subject to such conditions and qualifications as we may deem appropriate in the
circumstances.EXHIBIT CAmanda Pikman
From: Ann Rankin
Sent: Wednesday, October 03, 2012 3:22 PM
To: Brent F. Basilico
Ce: ‘Wenzel, Todd J.'; Gregory Hanson’; 'Erin Dunkerly’; 'David S, Webster’, ‘Steven Cvitanovic’,
sschwartz@sj-law.com; ‘Craig Williams’; ‘William Gillis’; ‘Craig Williams’; Amanda Pikman;
‘Terry Wilkens’; sshin@katzoffriggs.com
Subject: RE: Beacon Residential Community Association v. Catellus Third & King, LLC, et al.
Oct. 9 is totally bad for me; | have an all day settlement conf. on the 175 Bluxome St. case; Sandy Kaplan will be there
too.
Oct. 10 in the morning is bad due to a meeting with Mike-Lefler in San Rafael starting in the morning; late in the morning
is okay.
Instead of going in ex parte which causes everyone to have to do an extra court appearance, why don’t you bring it up
with Judge Kramer on Fri, Oct. 12 when we will all be in court anyway and have him set a briefing schedule? The existing
trial date is Feb. 4; you have plenty of time to have this heard on a normal briefing schedule without making everyone
jump through hoops. AR
From: Brent F. Basilico :bbasili
Sent: Wednesday, October 03, 2012 3:09 PM
To: Ann Rankin
Ce: ‘Wenzel, Todd J.'; 'Gregory Hanson’; Erin Dunkerly; David S. Webster; ‘Steven Cvitanovic’; sschwartz@sj-law.com;
‘Craig Williams’; ‘William Gillis’; ‘Craig Williams'; Amanda Pikman; ‘Terry Wilkens’; sshim@katzoffriggs.com
Subject: Beacon Residential Community Association v. Catellus Third & King, LLC, et al.
Ann:
As you are aware from the recently exchanged emails, defense counsel has discussed the need to continue the
trial and all associated deadlines or, in the alternative, vacate the trial date. We anticipate that a continuance of
three to six months is appropriate under the circumstances.
A brief continuance should not create a problem as the five year statute expires in August 2013. If the court’s
trial calendar creates a dilemma with the five year statute, we can discuss waiving the statute at that time.
We anticipate that it will be necessary to submit an ex parte application to have the motion to continue, or in the
alternative vacate, the trial heard on shortened notice. This will probably occur on Tuesday, October 9, 2013,
since Monday is a court holiday (Columbus Day).
Our initial thought is to set the hearing date on October 12, 2012, at 2:30 p.m., since we will be in court for
other matters anyway.
We understand that your clients will probably not authorize you to stipulate to a continuance. However, we
need to confirm whether or not you will stipulate.
Additionally, we need to know your availability to appear at an ex parte hearing next week.
Thank you.
Best regards,
Brent F. Basilico, Esq.SELLAR HAZARD MANNING FICENEC & LUCIA
“1800 Sutter Street, Suite 460
Concord, CA 94520
Phone: (925) 771-2565 (Direct)
Fax: (925) 256-7508
Cell.: (925) 324-6005
bbasilico@sellarlaw.com
www.sellarlaw.com
CONFIDENTIALITY NOTICE: This message and any files or text attached hereto are intended only for the
recipients listed above, and contain information that may be proprietary, confidential, privileged and/or exempt
from disclosure under applicable law. If you are not an intended recipient, you must not read, copy, use,
disclose or distribute this communication. Please notify the sender of its receipt by replying to this message,
and then delete all copies of it from your system. Thank you.
CIRCULAR 230 NOTICE: If this communication contains statements concerning taxation, such statements
are provided for informational purposes only; are not intended to constitute tax advice which may be relied
upon to avoid penalties under any federal, state, local or other tax statutes or regulations; and, do not resolve
any tax issues in your favor. Upon request, we can provide you with express written tax advice after necessary
factual development and subject to such conditions and qualifications as we may deem appropriate in the
circumstances.