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The materials on this web site and the related links are provided for informational purposes only.  They are not intended as and do not constitute legal advice and should not be acted on or relied upon as such.  The materials and links are also not the legal opinions of the law firm or any of its attorneys or clients, nor are the materials represented as being all-inclusive, correct, complete or updated.  You should seek the advice of an attorney with respect to any matter contained in the web site or its links. To ensure compliance with IRS Circular 230, we inform you that any tax advice contained on this web site or any associated files, attachments, and/or links are not intended or written to be used, and cannot be used, for the purpose of (i) avoiding Federal tax penalties, or (ii) promoting, or marketing any transaction or matter discussed herein. The posting and periodic updating of this web site and its links are not intended to create, nor do they create, an attorney-client relationship between the law firm and you or any other person. If you communicate with us through the internet, or through other means, about a matter in which we do not already represent you, your communication will not create an attorney-client relationship and may not be treated as privileged or confidential.