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Confidentiality Statement

The information contained in this communication is legally privileged and confidential information intended only for the use of the individual or entity named above as the intended recipient. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by telephone (collect)at (901) 525-1455 and delete the email from your information system.

Tax Advice Disclaimer

The information contained in this communication does not constitute tax advice that may be used or relied upon by the recipient or any other person to avoid imposition of any penalty imposed by the Internal Revenue Service. Written tax advice that can be relied upon by the recipient to avoid imposition of a penalty by the Internal Revenue Service must be provided in the form of a “formal tax opinion” that complies with Circular 230 issued by the Internal Revenue Service. Please contact a member of our firm if you need a “formal tax opinion” from our firm concerning any federal tax issue.

Metadata Disclaimer

Any metadata contained or embedded in this email and in any attached document(s) is not intended for the recipient, but is confidential and contains the thought processes, mental impressions and work product of the sending attorney or on whose behalf the information is transmitted. Pursuant to Model Rule 4.4(b) and Tennessee Formal Ethics Opinion 2004-F-150, the recipient is obligated to: (1) refrain from reviewing the metadata, (2) notify the sender, and (3) abide by the sending attorney’s instructions regarding disposition thereof.

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