EY is a global network comprised of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee (EYG), does not provide services to clients. Ernst & Young LLP (EY US) is a separate and independently owned, client-serving EYG member firm in the United States that from time to time provides services to clients in conjunction with Mehlman Jacobs LLP. EY US does not practice law. Neither EYG nor any of its member firms owns, controls, acts as an agent of, or assumes liability for the acts or omissions of, Mehlman Jacobs LLP. Similarly, Mehlman Jacobs LLP does not own, control, act as an agent of, or assume liability for the acts or omissions of, EYG or any of its other member firms.