Dorothy Scanlan Stevens, Annie Lai, and Summit Settlement Services, Inc.
provide this data for information purposes only. We are not engaged in
rendering legal or accounting advice. We are not attorneys and do not represent
ourselves as such. Further, we do not deal in the sale of securities. The tax
codes, laws, and precedents presented herein are accurate to the best of our
knowledge. It is recommended that the claimant, defendant, and/or insurer
consider retaining his/her own independent tax counsel before relying on the
information in this presentation.