Terms of Use

The materials presented on this Web site have been prepared by Resch Polster & Berger LLP (“RPB”) for
informational purposes and are not, and should not be construed as, providing legal advice. This information
is not intended to create, and receipt of it does not constitute, a attorney-client relationship.   No recipients of
content from this 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.  Do not send us confidential
information until you speak with one of our lawyers and receive our authorization to send that information to
us. Providing information to RPB (via e-mail links on this Web site or otherwise) will not create an attorney-
client relationship in the absence of an express agreement by the Firm to create such a relationship, and will
not prevent the Firm from representing someone else in connection with the matter in question or a related

Your use of this web site is at your own risk.  This Website contains general information and may not reflect
current legal developments, verdicts or settlements.  RPB expressly disclaims all liability in respect to actions
taken or not taken based on any or all the contents of this site, and RPB makes no warranties,
representations or claims of any kind concerning the information presented on or through this site.  RPB is not
responsible for any errors or omissions in the content of this site or for damages arising from the use or
performance of this site under any circumstances, and expressly disclaims all liability in respect to actions
taken or not taken based on any or all the contents of this site.

The firm does not necessarily endorse, and is not responsible for, any third-party content that may be
accessed through this Web site.

As required by United States Treasury Regulations, please be aware that any advice contained in, or
attached to, this (or any follow-up) communication (1) was not intended or written to be used, and cannot be
used, for the purpose of avoiding penalties under federal tax law, and (2) may not be used in connection with
the promotion, marketing or recommendation of any transaction, investment or other arrangement or matter,
except as expressly stated otherwise.

This firm renders legal opinions and legal advice only in letters or memoranda, in each case written on firm
letterhead, identified as such and signed on behalf of the firm. Nothing contained in on this Web site shall (a)
be deemed to constitute a legal opinion or legal advice, (b) satisfy the requirements for a writing, or (c)
constitute a contract or electronic signature under the Electronic Signatures in Global and National Commerce
Act, any version of the Uniform Electronic Transactions Act or any other statute governing electronic

Website by BROEKMAN communications