The materials and information found on this web site are general in nature and are intended only as background materials for informational purposes. They are not and should not be constructed as legal advice or a legal opinion on specific facts or circumstances.


Transmission and receipt of materials posted on this web site is not intended to solicit or create, and does not create an attorney-client relationship. You should not act or rely on any information on this web site as a source of legal advice. Furthermore, should you choose to contact Rivera Menarini, APC you should not send us confidential or sensitive information, you should be aware that information transmitted electronically will not be treated as privileged or confidential and may be disclosed to other persons.


Any tax information presented on this web site is not intended and does not constitute a complete analysis of all tax considerations. Per Circular 230 Notice and in accordance with Treasury Regulations which became applicable to all tax practitioners as of June 20, 2005, we are required to inform you that any tax information given herein is not intended or written to be used for the purpose of avoiding tax penalties or promoting to another party any transaction or tax related matter addressed in this web site.


Third-party resources that can be accessed with links from this web site are not under our control. Rivera Menarini, APC is not responsible for the contents of any of these third-party resources. The third-party links presented on this site are provided for convenience purposes only. The inclusion of any link on this site does not imply any recommendation, approval, or endorsement of that site by Rivera Menarini, APC.