This is NOT legal advice; No Attorney-Client Relationship!

The information contained throughout this website or its attachments is not legal advice, nor should it be taken to create an attorney-client relationship.  Any such relationship shall be created by the specific acknowledgment of the same via other written communication, acknowledged via appropriate signature. To the extent the information on this site contains information or advice on a federal tax issue, such information or advice was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein.  If you would are in need of legal advice, or if you would like a written tax opinion upon which you can rely for the purpose of avoiding penalties or for the use in support of the promotion, marketing, or recommending of the transaction described herein, please contact us.