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The information on this website is not, nor is it intended to be, legal advice. You should consult an attorney for advice regarding your particular situation. We invite you to contact us and welcome your calls, letters and email. Contacting us does not create an attorney-client relationship. Please do not send any confidential information to us until an attorney-client relationship has been established.

To make sure we comply with IRS rules, we inform you that any U.S. federal tax advice contained in this website 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 tax-related matters addressed herein.