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<DIV><FONT face=Arial color=#0000ff size=2><SPAN class=305421016-06022007>After
digging into EPACT 2005 last night I came up with another question regarding the
reference building's HVAC system. Here's the IRS excerpt
f</SPAN></FONT><FONT><SPAN class=305421016-06022007><FONT face=Arial
color=#0000ff size=2>rom "SECTION 3. Method of
Computation".</FONT></SPAN></FONT></DIV>
<DIV><FONT><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2></FONT> </DIV>
<DIV align=left><FONT face=Arial><FONT color=#0000ff><FONT size=2><SPAN
class=305421016-06022007>3.03 </SPAN><U>Reference Building</U>. For purposes of
this notice, the Reference Building is a<SPAN class=305421016-06022007>
</SPAN>building that is located in the same<SPAN class=305421016-06022007>
</SPAN>climate zone as the taxpayer’s building and is<SPAN
class=305421016-06022007> </SPAN>otherwise comparable to the taxpayer’s building
except that its<SPAN class=305421016-06022007> </SPAN>interior lighting
systems,<SPAN class=305421016-06022007> </SPAN>heating, cooling, ventilation,
and hot water systems, and building envelope meet the<SPAN
class=305421016-06022007> </SPAN>minimum requirements of Standard 90.1-2001. The
energy performance of the<SPAN class=305421016-06022007> </SPAN>Reference
Building shall be determined by following the methods for baseline building<SPAN
class=305421016-06022007> </SPAN>performance in the PRM in Appendix G of
Standard 90.1-2004. In calculating baseline<SPAN class=305421016-06022007>
</SPAN></FONT></FONT></FONT><SPAN class=305421016-06022007><FONT
face=Arial><FONT color=#0000ff size=2>building performance, the Reference
Building shall use the following additional </FONT><FONT color=#0000ff
size=2>requirements from the 2005 California Title 24 Nonresidential Alternative
Calculation </FONT><FONT color=#0000ff size=2>Method (ACM) Approval
Manual:</FONT></FONT></SPAN></DIV>
<DIV align=left><FONT face=Arial><FONT size=2><FONT color=#0000ff><SPAN
class=305421016-06022007><FONT face=Arial color=#0000ff
size=2></FONT></SPAN></FONT></FONT></FONT> </DIV>
<DIV align=left><FONT face=Arial><FONT size=2><FONT color=#0000ff><SPAN
class=305421016-06022007>For the full document go
to:</SPAN></FONT></FONT></FONT></DIV>
<DIV align=left><SPAN class=305421016-06022007><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: ArialMT; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><A
href="http://www.irs.gov/pub/irs-drop/n-06-52.pdf"><FONT
face=Arial>http://www.irs.gov/pub/irs-drop/n-06-52.pdf</FONT></A></SPAN></DIV>
<DIV align=left><FONT face=Arial color=#0000ff size=2></FONT></SPAN> </DIV>
<DIV></SPAN></FONT><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2>My interpretation is that the Reference Building (which is called
"baseline building" in App. G) would have the same HVAC system as the Proposed
Building with the exception that its efficiencies would be minimally compliant
with ASHRAE 90.1-2001. That is the HVAC of the Reference Bldg would not be
selected per Table G3.1.1A in ASHRAE 90.1-2004 App G. PRM is only listed as a
means of determining "energy performance" and not system type.
</FONT></SPAN></DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2></FONT></SPAN> </DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff size=2>Anyone
else come to this conclusion or does anyone have clarification from the Treasury
Dept?</FONT></SPAN></DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2></FONT></SPAN> </DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2>Cheers,</FONT></SPAN></DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2>Jamy</FONT></SPAN></DIV>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2> </DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 10pt; COLOR: gray; FONT-FAMILY: 'Franklin Gothic Book'; mso-bidi-font-family: Arial"><STRONG>JAMY
BACCHUS</STRONG>, PE, LEED AP<BR></SPAN><FONT color=black><SPAN
style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Franklin Gothic Book'; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt"><A
href="mailto:jamybacchus@nyc.rr.com"><FONT color=gray><SPAN
style="COLOR: gray; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt">jamybacchus@nyc.rr.com</SPAN></FONT></A><SPAN
class=EmailStyle15><FONT color=black><SPAN
style="mso-ascii-font-family: 'Franklin Gothic Book'; mso-hansi-font-family: 'Franklin Gothic Book'"><o:p></o:p></SPAN></FONT></SPAN></SPAN></FONT></P></DIV></FONT></SPAN>
<DIV><SPAN class=305421016-06022007><FONT face=Arial color=#0000ff
size=2></FONT></SPAN> </DIV>
<BLOCKQUOTE dir=ltr style="MARGIN-RIGHT: 0px">
<DIV class=OutlookMessageHeader dir=ltr align=left><FONT face=Tahoma
size=2>-----Original Message-----<BR><B>From:</B> bldg-sim@gard.com
[mailto:bldg-sim@gard.com]<B>On Behalf Of </B>Matthew
Dubrovich<BR><B>Sent:</B> Monday, February 05, 2007 4:03 PM<BR><B>To:</B>
bldg-sim@gard.com<BR><B>Subject:</B> [bldg-sim] Tax Credit
Question<BR><BR></FONT></DIV>
<DIV class=Section1>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">A few things I’ve
noticed in the IRS notice ( <A
href="http://www.irs.gov/irb/2006-26_IRB/ar11.html">http://www.irs.gov/irb/2006-26_IRB/ar11.html</A>
) ...<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Section 3 – Method of
Computation notes that “The energy performance of the Reference Building shall
be determined by following the methods for baseline building performance in
the PRM in Appendix G of Standard 90.1-2004” (not 2001). However,
the <st1:place w:st="on"><st1:PlaceName w:st="on">Reference</st1:PlaceName>
<st1:PlaceType w:st="on">Building</st1:PlaceType></st1:place> should meet the
minimum requirements of Standard 90.1-2001 plus some requirements of Title
24. In part 2 of section 3, the IRS goes on to say that the 50% savings
should be calculated using only the Interior Lighting, Heating, Cooling,
Ventilation, and Hot Water components of the models. There is no mention
of process loads which, according to 90.1-2004 App. G, should be included in
the savings calculation. It appears that the calculation and model
should be based on a hybrid of 90.1-2001, 2004, Title 24, and some
IRS-specific requirements. <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Has anyone else come
to the same conclusion based on what information we have on this
deduction?<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Also, it would be
great to hear of any experiences with the deduction.
<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Thanks,<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><B><I><FONT face="BankGothic Md BT" color=navy size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: navy; FONT-STYLE: italic; FONT-FAMILY: 'BankGothic Md BT'">Matt
Dubrovich<o:p></o:p></SPAN></FONT></I></B></P>
<P class=MsoNormal><B><I><FONT face="BankGothic Md BT" color=navy size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: navy; FONT-STYLE: italic; FONT-FAMILY: 'BankGothic Md BT'"><o:p> </o:p></SPAN></FONT></I></B></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">EMC Engineers,
Inc.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><A
href="http://www.emcengineers.com/">www.emcengineers.com</A></SPAN></FONT><U><FONT
color=blue><SPAN style="COLOR: blue"><o:p></o:p></SPAN></FONT></U></P>
<P class=MsoNormal
style="MARGIN-BOTTOM: 5pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; mso-margin-top-alt: 5.0pt"><B><FONT
face=Arial color=navy size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: navy; FONT-FAMILY: Arial">Making
buildings work. </SPAN></FONT></B><B><FONT face=Arial color=red><SPAN
style="FONT-WEIGHT: bold; COLOR: red; FONT-FAMILY: Arial">Better.</SPAN></FONT><FONT
color=red><SPAN style="COLOR: red"><o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Direct: (303)
974-1217</SPAN></FONT><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">(303)
974-1200</SPAN></FONT><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">(303) 974-1239
(fax)<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal
style="MARGIN-BOTTOM: 5pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; mso-margin-top-alt: 5.0pt"><FONT
face="Times New Roman" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy">Confidentiality Notice: This message and
any materials attached are confidential, and are intended solely for the use
of the addressee. If you are not the intended recipient, be advised that
unauthorized use, disclosure, copying, or distribution is strictly prohibited.
If you received this message in error please notify the sender and destroy
your copy immediately. <o:p></o:p></SPAN></FONT></P></DIV>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT
face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">
bldg-sim@gard.com [mailto:bldg-sim@gard.com] <B><SPAN
style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Lee DeBaillie<BR><B><SPAN
style="FONT-WEIGHT: bold">Sent:</SPAN></B> Monday, February 05, 2007 12:44
PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B>
bldg-sim@gard.com<BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B>
[bldg-sim] Tax Credit Question</SPAN></FONT><o:p></o:p></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Justin,<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">I don't believe the guideline has
been issued. It appears to be the last missing piece of
information necessary to complete an actual certification letter under
the interim guidelines issued Nov06. From what I can piece together,
because of this, you can do the energy analysis but you
can't actually apply for the tax deduction without a
certification letter, which requires among other things a
building inspection conforming to the missing guidelines. Does
anyone know of a successfully completed
project?<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">NEMA has protested this
requirement to the US Treasury Department last summer - see
below.<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Lee<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">+++++++++++++++++++++++++++++</SPAN></FONT><FONT
face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">In a letter to the U.S. Treasury
Department commenting on the IRS guidelines, NEMA has taken the position: "The
requirement of the Notice that this field inspection be performed in
accordance with NREL procedures is unnecessary and inappropriate for the
interim rule, which is independent of energy-saving targets. Qualified
individuals already exist that can inspect an installation to assure that a
lighting design that is consistent with the prescriptive requirements of the
interim rule has been installed in the building. There is no need for new NREL
requirements."</SPAN></FONT><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">As of August 21, Treasury has not
responded to these comments in an actionable manner.</SPAN></FONT><FONT
face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><A
href="http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml"><FONT
face=Arial><SPAN
style="FONT-FAMILY: Arial">http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml</SPAN></FONT></A></SPAN></FONT><FONT
face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> </SPAN></FONT><FONT
face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">++++++++++++++++++++++++++++++</SPAN></FONT><FONT
face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P><FONT face=Tahoma size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><BR>>>> "Justin Aruck"
<jaruck@emoenergy.com> 2/5/2007 12:43 PM
>>><o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT face=Arial
color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">
<HR align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face="Times New Roman" color=black size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: black">From:
</SPAN></FONT></B><FONT color=black><SPAN style="COLOR: black">Justin Aruck
[mailto:jaruck@emoenergy.com]<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:
</SPAN></B>Monday, February 05, 2007 1:11:19 PM<BR><B><SPAN
style="FONT-WEIGHT: bold">To: </SPAN></B>bldg-sim@gard.com<BR><B><SPAN
style="FONT-WEIGHT: bold">Subject: </SPAN></B>[bldg-sim] Tax Credit
Question<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=black size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=black size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: black">Does anybody know the status of the NREL
"<EM><I><FONT face="Times New Roman">Energy Savings Modeling and Inspection
Guidelines for <st1:place w:st="on"><st1:PlaceName
w:st="on">Commercial</st1:PlaceName> <st1:PlaceType
w:st="on">Building</st1:PlaceType></st1:place> Federal Tax Deductions"
</FONT></I></EM><EM><I><FONT face="Times New Roman"><SPAN
style="FONT-STYLE: normal">that is supposed to be used to certify buildings
for the commercial building tax deduction? It seems to be referenced all
over the place, but I can't find it. Any help would be very much
appreciated.</SPAN></FONT></I></EM></SPAN></FONT><EM><I><FONT
face="Times New Roman"><SPAN
style="FONT-STYLE: normal"><o:p></o:p></SPAN></FONT></I></EM></P>
<P class=MsoNormal><EM><I><FONT face="Times New Roman" color=black
size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: black; FONT-STYLE: normal"><o:p> </o:p></SPAN></FONT></I></EM></P>
<P class=MsoNormal><EM><I><FONT face="Times New Roman" color=black
size=3><SPAN style="FONT-SIZE: 12pt; COLOR: black; FONT-STYLE: normal">Thank
You,</SPAN></FONT></I></EM><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Galliard BT" color=black size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 'Galliard BT'">Justin
Aruck, LEED-AP</SPAN></FONT><FONT color=black><SPAN
style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">Project Manager</SPAN></FONT><FONT
color=black><SPAN style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">EMO Energy Solutions,
LLC</SPAN></FONT><FONT color=black><SPAN
style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><st1:Street w:st="on"><st1:address w:st="on"><FONT
face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">2733 Hartland
Road</SPAN></FONT></st1:address></st1:Street><FONT color=black><SPAN
style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><st1:place w:st="on"><st1:City w:st="on"><FONT
face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">Falls
Church</SPAN></FONT></st1:City><FONT color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">, <st1:State w:st="on">VA</st1:State>
<st1:PostalCode
w:st="on">22043</st1:PostalCode></SPAN></FONT></st1:place><FONT
color=black><SPAN style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">Phone: 703-205-0445
x122</SPAN></FONT><FONT color=black><SPAN
style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Times New Roman" color=black size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: black">Fax: 703-205-0449</SPAN></FONT><FONT
color=black><SPAN style="COLOR: black"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" color=black size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: black"><o:p> </o:p></SPAN></FONT></P><PRE><FONT face="Courier New" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black"><o:p> </o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black">=====================================================You received this e-mail because you are subscribed<o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black">to the BLDG-SIM@GARD.COM mailing list. To unsubscribe<o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black">from this mailing list send a blank message to<o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black">BLDG-SIM-UNSUBSCRIBE@GARD.COM<o:p></o:p></SPAN></FONT></PRE></DIV><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt">==================<o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt">You received this e-mail because you are subscribed <o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt">to the BLDG-SIM@GARD.COM mailing list. To unsubscribe <o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt">from this mailing list send a blank message to <o:p></o:p></SPAN></FONT></PRE><PRE><FONT face="Courier New" size=2><SPAN style="FONT-SIZE: 10pt">BLDG-SIM-UNSUBSCRIBE@GARD.COM<o:p></o:p></SPAN></FONT></PRE></DIV><PRE>
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