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Filing tables
Filing exhibits
- S-3 Shelf registration
- 4.2.2 Form of Amendment No. 2 to Amended and Restated Declaration of Trust
- 5.1 Opinion of Richards, Layton & Finger As to Legality
- 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 LLP
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Exhibit 23.3
CONSENT OF TAX COUNSEL
We hereby consent to the filing of our opinion as Exhibit 8.1 to this Registration Statement on Form S-3 and to all references to our Firm included or made a part of this Registration Statement. In addition, we hereby consent to the discussion of our opinion in the Prospectus constituting part of this Registration Statement under the caption “Material U.S. Federal Income Tax Considerations.”
New York, New York | /s/ Sidley Austin LLP | |||
December 1, 2009 |