To: epstein, Jeffrey (jeevacation@gmail.comllepstein, Jeffrey (jeevacation@gmail.com)]; jeevacation@gmail.combeevacation@gmail.com] From: Jeffrey M Matusow Sent: Mon 5/10/2010 8:47:18 PM Jeffrey M. Matusow JPMorgan Private Bank 40 West 57th Street, 33rd Floor. New York. NY 10019 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 unatfiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties. EFTA_R1_01492651 EFTA02424600