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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA02520598: Joni Ernst and Ernst (DS11)

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Email correspondence from Brian Knudson, Partner in National Tax - Partnership and Joint Ventures at Ernst & Young LLP, containing promotional message disclaimers and IRS Circular 230 notice requirements regarding covered opinions.

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Excerpt 1
Thanks= Brian Brian Knudson=span style="font-size:10.0pt;font-family:"Arial","sans-se=if"> I Partner I National Tax - Partnership and Joint Ventures **Ernst**
Excerpt 2
You may choose not to receive advertising =nd promotional messages from **Ernst** & Young LLP (except for **Ernst** & Young Online and the ey.com website, which
Excerpt 3
**Ernst** & Young LLP IRS Circular 230 Notice Requirement: This communication is not given in the=form of a covered opinion, within the meaning of Circular

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