Terms and Conditions

Use of this web site is subject to the following terms and conditions. By accessing this site, you acknowledge that you have read and do accept these terms and conditions.

Disclaimers

No Legal Advice or Attorney-Client Relationship: These materials have been prepared by Massey & Gail LLP for informational purposes only and are not in any way legal advice. This information is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. You should not act upon this information without seeking advice from a lawyer licensed in your own state or country. Do not send us confidential information until you speak with one of our lawyers and receive our authorization to send that information to us. Providing information to the firm (via e-mail links on this website or otherwise) will not create an attorney-client relationship in the absence of an express agreement by the firm to create such a relationship, and will not prevent the firm from representing someone else in connection with the matter in question or in a related matter.

Links to Third-Party Resources: Third-party resources that are cited in or that can be accessed from this website are not under the control of the firm. The firm is not responsible for the contents of any of these third-party resources.

No Warranties: This web site, and all information available on or accessed through it, is provided “as is.” The firm makes no warranties, representations or claims of any kind concerning the information presented on or through this site.

IRS Circular 230 Disclosure: To comply with certain U.S. Treasury regulations, we inform you that unless expressly stated otherwise, any U.S. federal tax advice contained in this communication, including attachments, was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such taxpayer by the Internal Revenue Service. In addition, if any such tax advice is used or referred to by other parties in promoting, marketing or recommending any partnership or other entity, investment plan or arrangement, then (i) the advice should be construed as written in connection with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

Limitation of Liability: Your use of this website is at your own risk. The materials presented on this site may not reflect the most current legal developments, verdicts or settlements. These materials may be changed, improved, or updated without notice. The firm is not responsible for any errors or omissions in the site’s content or for damages arising from the use or performance of this site under any circumstances.