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The information in this website is solely for informational purposes.  The information that you obtain in this website is not, nor is it intended to be, legal, tax or other advice.  You should consult an attorney and other professional advisors for individual advice.  The information contained in this website shall not create, and the receipt of the information does not constitute, an attorney-client relationship.

Please be advised that if you visit our website, general information may be collected about the way that you use this site, including the time and duration of any visit, as well as other information.  We do not guarantee that any security precautions of this website will protect against, and we expressly disclaim, any liability for any loss, misuse or alteration of any information which you may send to us.

To ensure compliance with requirements imposed by IRS Circular 230, we hereby inform you that U.S. Federal tax advice contained in this website is not intended to be used nor has this website been written to be used, and it cannot be used, by any taxpayer 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.  No tax advice is being given by this website for any specific transaction.  Taxpayers should obtain advice for a specific transaction, based on that taxpayer's particular circumstances, from an independent tax advisor.

The information in this website (other than links to other websites and the contents of such other websites) are protected by copyright in favor of Robert A. Briskin, a Professional Corporation.  You may reproduce materials available at this site for your own personal use and noncommercial distribution.  All copies must include the copyright statement: “© 2010, Robert A. Briskin, a Professional Corporation.  All rights reserved.”