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INFORMATIONAL PURPOSES ONLY

We provide the materials on this Web site for general information purposes only, and these materials do not constitute legal or other professional advice. We do not accept any responsibility for any loss that may arise from reliance on the information contained on this site. No visitor to this site should act or refrain from acting based on information contained on this site without seeking advice of counsel.

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Neither your sending of an e-mail to an attorney, nor your receipt of information from this Web site, creates an attorney-client relationship. An attorney-client relationship may be formed only after execution of an engagement letter, after we have confirmed that no conflict of interest exists.

IRS CIRCULAR 230 DISCLOSURE

To comply with requirements imposed by the IRS, we inform you that any tax advice contained herein, including attachments, is not intended or written to be used and cannot be used by a taxpayer to (i) avoid tax penalties or (ii) promote, market or recommend a transaction or matter to another person.

ATTORNEY-CLIENT PRIVILEGE; CONFIDENTIAL INFORMATION

We do want to hear from you by e-mail. But unless you are already a client of ours and have completed the engagement letter process, no attorney-client privilege exists and any information you e-mail to us will not be treated as privileged and confidential. Always exercise discretion before sending sensitive or confidential information by e-mail.