Third Party Disclosure Policy

United States Treasury Regulations, as amended by TD 9375, place explicit restrictions on the release of your financial information, including copies of your income tax returns, to third parties.  Failure to strictly adhere to those regulations can result in a monetary fine, imprisonment or both.  Rather than risk the possibility of failing to comply with those Regulations, we have adopted a policy whereby we will never release any of your financial information to anyone other than yourself, even if your request is submitted pursuant to United States Treasury Regulations.  Instead, we will provide you with additional copies of your income tax returns or other financial information, upon your request, which you can then provide to the party making the request.  At the time we are preparing your income tax returns, if you know that you are going to need additional copies of any of your information, please notify us at that time, and we will provide them to you with your copy of the returns, at the time of the completion.  We regret any inconvenience that this might cause.