Email Disclaimer

Full Email Disclaimer (for Catanese Group, PC (the “Firm”))

Confidentiality; Misdelivered Messages. This email message, including any attachments, is intended only for the use of the individual or entity to whom it is addressed and may contain confidential, proprietary, or otherwise protected information of the Firm and/or its clients. Any unauthorized review, use, disclosure, distribution, copying, or forwarding is prohibited. If you are not the intended recipient, please notify the sender immediately by reply email and permanently delete this message and any attachments from your system.

No Legal or Investment Advice. The Firm is a certified public accounting firm. Communications by the Firm are not intended to constitute, and should not be construed as, legal advice. The Firm does not provide investment, securities, or brokerage advice, and nothing in this email constitutes an offer to buy or sell any security or a recommendation of any investment strategy. You should consult qualified legal counsel and/or an appropriately licensed investment professional regarding your specific circumstances.

No Reliance; Engagement Required. Email and other electronic communications may be informal and may not reflect the complete analysis of the issues discussed. You should not rely on any email communication from the Firm as a substitute for professional advice tailored to your situation. The Firm provides services only pursuant to a written engagement letter or other written agreement signed by the Firm (and, where applicable, the client) that defines the scope of services, deliverables, fees, and other terms. Unless and until such an engagement is in place, the Firm is not obligated to provide services, meet deadlines, or take action based on email requests or discussions.

Tax Advice; Circular 230-Style Disclosure. Any U.S. federal tax advice contained in this email (including any attachments) is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties under the Internal Revenue Code or for promoting, marketing, or recommending to another party any transaction or matter addressed herein, unless the Firm expressly states otherwise in a written communication that is intended by the Firm to be used for that purpose and such advice is provided pursuant to a signed written engagement with the Firm. Tax matters are complex, fact-specific, and subject to change; any discussion of tax issues is provided for general informational purposes and may not be complete or current.

Transmission; Security; Timeliness; Errors. Email transmissions cannot be guaranteed to be timely, secure, error-free, or free of viruses or other malicious code. The Firm does not accept liability for any loss or damage arising from the interception, corruption, delay, incomplete transmission, misdelivery, or other unauthorized interference with any email or attachment. You are responsible for scanning attachments for viruses and for maintaining appropriate security measures.

Intellectual Property; Restrictions on Use. Unless otherwise indicated, the contents of this email and any attachments are the intellectual property of the Firm and/or its licensors and are provided solely for the purpose of the recipient’s relationship with the Firm. Except as permitted by applicable law, you may not copy, reproduce, publish, disclose, distribute, or forward this email or any attachment without the Firm’s prior written consent.

Governing Law; Jurisdiction. This disclaimer, and any disputes arising out of or relating to email communications with the Firm, shall be governed by the laws of the Commonwealth of Pennsylvania, without regard to conflict-of-law principles. Any legal action or proceeding relating to such communications shall be brought exclusively in the state or federal courts located in Cambria County, Pennsylvania, and each party consents to the personal jurisdiction of such courts.