Pub. 2 2014 Issue 1

www. swl aw. com S traight talk. Sound counsel. Practical solutions. At Snell & Wilmer, some things never change. Brian D. Cunningham | bcunningham@swlaw.com l 801.257.1954 DENVER | LAS VEGAS | LOS ANGELES | LOS CABOS | ORANGE COUNTY | PHOENIX | RENO | SALT LAKE CITY | TUCSON Gateway Tower West, 15 West South Temple, Suite 1200, Salt Lake City, UT 84101-1547 Trusted over time.