EFTA00758952.pdf

From: Jeffrey M Matusow To: "Epstein, Jeffrey ([email protected])" <[email protected]> Subject: Date: Mon, 10 May 2010 20:47:18 +0000 Jeffrey M. Matusow JPMotgan Private Bank 140 West 57th Street, 33rd Floor, New York, NY 10019 Work: IRS Circular 230 Disclosure: JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties. EFTA00758952