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Disclaimer: This website is not intended to provide tax advisory services. We suggest that you consult your tax professional to discuss the appropriate federal, foreign, state and local tax treatment of your transactions. Any U.S. tax advice contained in the 2010 Tax Guide, the Resources for Royalty Trust Tax Booklets or the Mutual Fund Supplemental Information was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in the Tax Guide, the Royalty Trust Tax Booklets or the Supplemental Information.