Please note that information presented in this website is not intended as legal advice and should not be relied upon as such. Because of the complexity of the related issues and the possibility of legislative and/or regulatory change, no representation of completeness or accuracy is made herein or by this Office. The tax and legal requirements that may be discussed herein are subject to change at any time. Accordingly, this information is intended only as informational. We strongly recommend that professional counsel be consulted, as appropriate, when any relevant type of transaction is contemplated.