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The information contained on this blog is provided for general informational purposes only and should not be considered legal advice or legal opinion on any subject matter.  Use of this blog does not create an attorney-client or professional relationship.  You should seek appropriate legal or other professional advice on the particular facts and circumstances at issue from a licensed attorney in your state.  While every effort is made to maintain the information on this blog as accurately as possible, omissions or errors may occur.  Michael Schlesinger and/or his firm, Schlesinger & Schlesinger expressly disclaims all liability as to information contained on this blog or in respect to actions taken or not taken based on any or all the contents of this site.  Michael Schlesinger and/or his firm does not necessarily endorse, and is not responsible for, any third-party content that may be posted on or accessed through this blog.

To ensure compliance with requirements imposed by U.S. Treasury Regulations, Michael Schlesinger and his firm inform you that any U.S. tax advice contained in this communication (including any attachments) was 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.

This publication is a service to our clients and friends. The publication is designed only to give general information on the developments actually covered; it is not intended to be a comprehensive summary of recent developments in the law, treat exhaustively the subjects covered, provide legal advice, or render a legal opinion.

The information detailed in this publication is not intended to be a source of advertising, solicitation, legal advice to the public, or to provide solutions to individual legal problems in any way. The publication is designed only to provide general information on the developments actually covered; it is not intended to offer legal advice, render a legal opinion, be a comprehensive summary of recent developments in the law or treat exhaustively the subjects covered. The reader should not consider this information to be an invitation for an attorney/client relationship, should not rely on the legal information provided for any purpose, and should seek the advice of competent legal counsel in the reader’s own state concerning any legal information contained in the materials found in this publication.  The author of this publication does not claim expertise in the laws of states other than the state(s) where the attorneys identified in this web site is licensed to practice law. Any tax advice contained in this publication is not intended or written to be used, and cannot be used, for the purpose of (a) avoiding penalties under the Internal Revenue Code of 1986 as amended, or (b) promoting, marketing or recommending to another party any transaction or matter addressed herein.