The information contained herein and in the attachment does not constitute tax, accounting or legal advice and does not purport to be complete or to describe the consequences that may apply to particular categories of security holders. Noble does not provide tax, accounting or legal advice. Any tax statements contained herein and in the attachments were not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code. You are urged to consult your own tax advisor regarding the particular consequences of the relevant transactions, including the applicability and effect of all U.S. federal, state, local and foreign tax laws.