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2020 EXTENDED DUE DATE OF FIRST

                          ESTIM ATED TAX PAYM ENT




           - Pursuant to Notice 2020-18, the due date for


               your first estimated tax payment was


               automatically postponed from April 15, 2020,


               to July 15, 2020. Likewise, pursuant to Notice


               2020-23, the due date for your second


               estimated tax payment was automatically


               postponed from June 15, 2020, to July 15,


               2020. Please refer to Publication 505, Tax

               Withholding and Estimated TaxPDF, for


               additional information.
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