Terms of Use
The materials contained on this web site have been prepared by Gignilliat, Savitz & Bettis, L.L.P.
for informational purposes only and do not constitute legal advice. The information contained on
this website should not be relied upon without first consulting professional legal counsel. The
information on this web site is not intended to create, and its receipt does not constitute, an
attorney-client relationship. Additionally, any contact made with us through this web site does
constitute an attorney-client relationship. Do not send us any confidential information without
first contacting one of our attorneys and obtaining permission to do so.
Circular 230 Notice: To ensure compliance with requirements imposed by the IRS, we inform
you that any U.S. federal tax advice contained in this website is not intended or written to be
used, and cannot be used, 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 on this website.