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- S-3/A Shelf registration
- 4.1 Form of Fourth Amended & Restated Declaration of Trust & Trust Agreement
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- 8.1 Opinion of Sidley Austin LLP As to Income Tax Matters
- 23.1 Consent of Sidley Austin LLP
- 23.3 Consent of Sidley Austin LLP As Tax Counsel
- 23.4 Consent of KPMG, Independent Registered Public Accounting Firm
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Exhibit 23.1
CONSENT OF COUNSEL
We hereby consent to the reference to us in the Prospectus constituting part of this Pre-Effective Amendment No. 1 to the Registration Statement, under the captions “Material U.S. Federal Income Tax Considerations” and “Legal Matters.”
New York, New York | /s/ Sidley Austin LLP | |
January 2, 2013 |