Please do not send confidential, proprietary, or otherwise sensitive information via e-mail. E-mail is not a secure form of communication and may not be protected by the attorney client privilege. Communication via e-mail does not establish an attorney-client relationship. Any information in any e-mail message from me or my office is intended for general informational purposes and is not intended to be, and shall not be relied upon, as legal advice. No information in an e-mail is a substitute for a personal consultation with an attorney.
CONFIDENTIALITY NOTICE: This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. 2510-2521 and is legally privileged. This communication may also contain material protected and governed by the Health insurance Portability and Accountability Act of 1996 (HIPAA). This e-mail is only for the personal and confidential use of the individuals to which it is addressed and contains confidential information. If you are not the intended recipient, you are notified that you have received this document in error, and that any reading, distributing, copying or disclosure is unauthorized.
If you have received this communication in error, please notify the sender immediately by the telephone number above and destroy the message.
Circular 230 Notice: Pursuant to recently-enacted U.S. Treasury Department regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.