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Implied Discount rate - NABE

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NoticeANY TAX ADVICE IN THIS COMMUNICATION IS NOTINTENDED OR WRITTEN BY KPMG ORPRICEWATERHOUSECOOPERS LLP TO BE USED, ANDCANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON ORENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIESTHAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii)PROMOTING, MARKETING OR RECOMMENDING TOANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.You (and your employees, representatives, or agents) may disclose to any and allpersons, without limitation, the tax treatment or tax structure, or both, of anytransaction described in the associated materials we provide to you, including, butnot limited to, any tax opinions, memoranda, or other tax analyses contained inthose materials.The information contained herein is of a general nature and based on authoritiesthat are subject to change. Applicability of the information to specific situationsshould be determined through consultation with your tax adviser.2

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