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Disclaimer

This Web site is intended for informational purposes only and reports on the firm, its lawyers and legal developments of interest to the public. The posting of information on this Web site, or the receipt of information by viewers of this Web site, is not intended to - and does not - create an attorney-client relationship. This Web site is not intended to provide legal advice, and visitors to this Web site should refrain from acting on information posted here without seeking specific legal advice from individually qualified counsel. If you are not currently a client of the firm, sending an e-mail will not create an attorney-client relationship, will not be a privileged communication, and the contents of that e-mail message may be required by law to be disclosed to others.

U.S. TREASURY CIRCULAR 230 NOTICE
We inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained within our Web site, including attachments, is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such taxpayer by the Internal Revenue Service. In addition, if any such tax advice is used or referred to by other parties to promote, market, or recommend any transaction or investment, then (i) the advice should be construed as written in connection with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.
 

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