Flow Chart Depicting EquityAccess Transaction

Circular 230 notice: In accordance with Treasury Regulations which became applicable as of June 20, 2005, please note that any tax advice given herein y(and in any attachments) is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of (1) avoiding tax penalties or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.