IRS Circular 230 Disclosure. To comply with certain U.S. Treasury regulations, we inform you that unless expressly stated otherwise, any U.S. federal tax advice contained in this communication, including attachments, was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such taxpayer by the Internal Revenue Service. In addition, if any such tax advice is used or referred to by other parties in promoting, marketing or recommending any partnership or other entity, investment plan or arrangement, then (i) the advice should be construed as written in connection with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this communication and (ii) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

Nature of Information and Materials. Although this website may provide information concerning legal issues, such information is not intended to constitute or be a substitute for legal advice from qualified counsel. You agree that McCray Lavallo Frank & Klingler is not engaged in rendering legal services or advice by providing the information and materials on this website, and that your use of this website does not create any attorney-client relationship between you and McCray Lavallo Frank & Klingler. We assume no responsibility for any consequence relating directly or indirectly to any action or inaction you take based on the information or material on this website. We will not be responsible for any damage or loss related to the inaccuracy, incompleteness or lack of timeliness of the information.

No Warranties. The firm makes no warranties, representations or claims of any kind concerning the information presented on or through this site.

Limitation of Liability. Your use of this web site is at your own risk. The materials presented on this site may not reflect the most current legal developments, verdicts, statutes, or case law. These materials may be changed, improved, or updated without notice. McCray Lavallo Frank & Klingler and its partners are not responsible for any errors or omissions in the content of this site or for any damages arising from the use or performance of this site under any circumstances. In no event shall McCray Lavallo Frank & Klingler, its partners be liable for any loss or injury, or any damages, whether direct, special, indirect, punitive, incidental, exemplary, consequential, or otherwise, whether based on breach of contract, tort (including negligence), or otherwise, resulting from your access or use of this website. You hereby waive any and all such claims against McCray Lavallo Frank & Klingler, its partners and attorneys. You agree that the limitations set forth above are fundamental elements of this agreement, and that the site and its materials would not be provided to you absent such limitations.