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Nothing on this website should be viewed as, or is a substitute for, independent legal advice from a qualified attorney. This website is not intended to create, and does not create, any attorney-client relationship. The materials herein are general commentary that may not apply to any specific factual circumstances. The results described herein do not guarantee a similar outcome in any other factual context. The information provided herein, or accessed through this site, is provided “as is” and without any representations or warranties from us. The materials herein may not contain the most current legal developments, and should be independently verified. To comply with certain U.S. Treasury regulations, unless expressly stated otherwise, any U.S. tax advice contained in, or accessed through, this website cannot be used for the purpose of avoiding any penalties imposed by the Internal Revenue Service. In addition, if any such advice is referenced by a third party, such should be attributed to the third party in pursuit of its own purposes, and the taxpayer should obtain independent advice on same from an independent tax adviser. You should not take, or refrain from taking, any action based on the information provided herein. Rather, you should obtain your own professional advice. Please do not send us any confidential material without first contacting us to obtain authorization to do so. This website is void in any jurisdiction where such material must be preapproved.

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