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NOTICE: The choice of attorneys is an important decision that should not be based upon mere advertisements or website information. The information in this website is provided for informational purposes only and should not be construed as formal legal advice. We are happy to provide you with further information upon request. No inquiry to us or response or failure to respond by us through this website or by email shall create any duty, obligation, attorney-client or advisory relationship. Attorney-Client relationships are formed after meeting with you, after we have determined that there will be no conflict of interest in our representing or advising you, and after the execution by a prospective client and ourselves of a written engagement letter, in compliance with the Rules and Regulations of the Courts of the States of New York.

CIRCULAR 230 DISCLOSURE: The following disclosure is required pursuant to regulations set forth by the Internal Revenue Service, which set forth best practices for tax advisors. Any tax advice contained in this website is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing or recommending to another party any transaction or matter addressed in this website. Please contact us if you would like a written opinion on any of the Federal tax issues addressed in this website upon which you may rely for the purpose of avoiding penalties.