Jeff L. Moore www.jeffmooretax.com; www.mooreinsure.com Disclosure Under IRS Circular 230:To ensure compliance with requirements imposed by the IRS, we inform you that any federal tax advice contained in this communication, including any attachments, was not intended or written to be used, and cannot be used, for the purpose of avoiding federal tax related penalties or promoting, marketing, or recommending to another party any tax related matters contained herein.