Disclaimer

Higgs Fletcher & Mack LLP maintains this Web site as a service to its clients and the community. By using Web sites owned and operated by Higgs Fletcher & Mack LLP, you are agreeing to comply with and be bound by the following terms of use, which may change at any time.

The materials on this Web site are intended to be for informational purposes only and are not intended to be treated as legal advice. You should not rely on or act on any information from this Web site without consulting with a competent attorney licensed to practice law in your jurisdiction. Neither the Web site nor use of the information from the Web site creates an attorney-client relationship. This Web site may contain links to other internet sites. These links are provided to assist you in searching for other resources or information that may be of interest to you and are not endorsements of any products or services. The owner of this site assumes no liability or responsibility for any errors or omissions in the content contained on this site.

CONFIDENTIALITY NOTICE

This e-mail and any attachments are intended solely for the use of the individualor entity to whom it is addressed. It may contain information that is privileged, confidential and exempt, or protected from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any review, use, disclosure, distribution, or copying of this communication is strictly prohibited. If you have received this communication in error, please notify the sender immediately and destroy all copies and attachments.

TAX ADVICE NOTICE

To ensure compliance with the requirements imposed by the United States Treasury and IRS, we inform you that any federal tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of: (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another person any transaction or matter addressed herein.

Privacy

For our full Privacy Statement see: Privacy Statement for Higgs Fletcher & Mack LLP

Links to Third-Party Sites

The Higgs Fletcher & Mack LLP Web site contains links to third-party Web sites. The linked sites are not under the control of Higgs Fletcher & Mack LLP, and Higgs Fletcher & Mack LLP is not responsible for the contents of any linked site or any link contained in a linked site. Higgs Fletcher & Mack LLP is providing these links only as a convenience, and the inclusion of a link does not imply endorsement of the linked site by Higgs Fletcher & Mack LLP.

Trademarks

Permitted Use of Higgs Fletcher & Mack LLP Trademarks

Proper Attribution of Higgs Fletcher & Mack LLP Trademarks

When you use Higgs Fletcher & Mack LLP trademarks, please include the following brief statement attributing the trademarks to Higgs Fletcher & Mack LLP:
"Higgs Fletcher & Mack LLP and/or HFM is a trademark of Higgs Fletcher & Mack LLP"

Contacting the Web Site

If you have any questions about this statement, the practices of this site, or your dealings with this Web site, you can contact us by: