The information on this site consists of my opinion only, i.e., it is not the opinion of my employer or anybody else. In addition, and because this is my opinion, it is not intended to be (and is not) legal advice or an advertisement for legal services. This site provides general information only. Although I encourage interested parties to contact me on the subjects discussed in the articles, the reader should not consider information on this site to be an invitation for an attorney-client relationship. Retaining an attorney is an important decision that should not be based exclusively on the contents of this site or advertising. Before you decide, please feel free to ask me for free printed information about my qualifications and experience (or that of other attorneys with my law firm). I provide legal advice only to individuals or entities with whom I have established an attorney-client relationship, and such advice is based on the particular facts and circumstances of each matter. You should not act nor refrain from acting on the basis of information on this site without seeking legal counsel from an attorney authorized to practice in the relevant jurisdiction. I disclaim all liability in respect to actions taken or not taken based on any contents of this site. Any e-mail sent to me through this site will not create an attorney-client relationship, and you should not use this site to send me e-mail containing confidential or sensitive information.

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To ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.