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Your use of this Internet web site (this "Site") is subject to the terms and conditions set forth below. Please read them carefully, as they may be amended from time to time. Your use of the Site indicates your acceptance of these terms.

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The information contained in this Site is not intended to convey legal, accounting, tax, career or other professional advice of any kind. The information on this Site should not be relied upon or used as a substitute for consultation with professional advisors, and you should not act or refrain from acting based upon the information contained on this Site without first seeking professional advice.

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This Site is not intended to constitute advertising, but the information contained in this Site may be considered advertising for legal services under the laws and rules of professional conduct of the jurisdiction in which we practice. The information on this Site should not be taken as an indication of future developments or results.

The information contained in this Site concerns topics selected by Masterman, Culbert & Tully LLP for dissemination to the general public, and is offered on a blind basis, without any knowledge of your industry, identity or specific circumstances. The application and impact of relevant laws will vary from jurisdiction to jurisdiction. There may be delays, omissions, or inaccuracies in information contained on this Site. In addition, the information is subject to change without notice. Furthermore, although efforts are made to ensure accuracy, the information and documents may not reflect the latest legal developments or current information.

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In compliance with IRS requirements, we inform you that any U.S. tax advice contained on this Site is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or in connection with marketing or promotional materials.