Terms of Use

This World Wide Web site and the content herein are copyrighted by GMD & Partners, Ltd. unless otherwise specified. No portion of this page or any content herein may be redistributed or republished without the written permission of GMD & Partners, Ltd.

This World Wide Web site and the information contained herein (the Web site and all information contained herein shall be collectively referred to as "Web Site Information") is provided as a service to our clients, colleagues and others, for informational purposes only. As such, Web Site Information should not be considered as, or as a substitute for, legal advice and is not intended to nor does it create an attorney-client relationship. Because the information included here is general, it may not apply to your individual legal or factual circumstances. The impact of the law for any particular situation depends on a variety of factors and prior results do not guarantee a similar outcome in future representation. You should not take (or refrain from taking) any action based on Web Site Information without first obtaining professional counsel and you should not send us confidential information without first speaking to, in person or by telephone, one of our attorneys and receiving explicit authorization to do so. No responsibility is assumed for the accuracy or timeliness of any Web Site Information.

CIRCULAR 230 DISCLOSURE: Pursuant to Regulations governing practice before the Internal Revenue Service, any tax advice contained herein is not intended or written to be used and cannot be used by a taxpayer for the purpose of avoiding tax penalties that may be imposed on the taxpayer.

If you have any questions or comments concerning this site please send e-mail to info@gmdpartners.com. Do not send confidential information via e-mail. The sending of information by you, and the receipt of it by GMD & Partners, Ltd., is not intended to, and does not create a lawyer-client relationship.