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Disclaimer

No Legal Advice: The information contained on the Ingram Site is provided for informational purposes only, and should not be construed as legal advice on any subject matter. No recipients of content from the Site, clients or otherwise, should act or refrain from acting on the basis of any content included in the Site without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from an attorney licensed in the recipient's state. The content of the Site contains general information and may not reflect current legal developments, verdicts or settlements. We expressly disclaim all liability in respect to actions taken or not taken based on any or all the contents of the Site.

No Tax Advice (Required Tax Disclosure—Circular 230): Any tax information presented on the Ingram Site is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. The information presented on the Ingram Site does not meet those requirements. Accordingly, such information is not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of promoting, marketing or recommending to another party any tax-related matters.

No Attorney-Client Relationship: Your access to or use of the Ingram Site does not create an attorney-client relationship between you and Ingram. If you are not a current client of Ingram, and you communicate with us through the Site, we are under no obligation to keep confidential your communication nor will the communication invoke the attorney client privilege. Thus, unless you have a pre-existing, documented attorney-client relationship with an Ingram attorney, you should not communicate confidential information to Ingram.

Sensitive Communications: Any information sent to Ingram via Internet e-mail or through the Site is not secure and is done so on a non-confidential basis. Ingram assumes no responsibility for the loss of confidentiality for any information you transmit through the internet.