These materials have been prepared by Leader Gorham LLP for informational purposes only and should not be considered legal advice. The information provided is not intended to create, and receipt of it does not constitute, an attorney-client relationship. You must consult an attorney for individual advice regarding your matter. Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was 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 party any matters addressed herein. |