The materials on this site are provided for informational purposes only.  They do not constitute legal advice, do not necessarily reflect the opinions of
the Law Offices of Daniel D. Kopman P.C. (“Kopman Law”) or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-
date.

This site is not intended to create an attorney-client relationship between you and Kopman Law, and you should not act or rely on any information in
this site without seeking the advice of an attorney. Please note that no attorney-client relationship is created with the firm unless there is an express
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The information presented is only of a general nature, intended simply as background material, is current only as of its indicated date, omits many
details and special rules and accordingly cannot be regarded as legal or tax advice.

The information presented is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally
provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific
regulatory requirements. The information presented does not meet those requirements. Accordingly, the information presented was not intended or
written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of
promoting, marketing or recommending to another party any tax-related matters.
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LAW OFFICES OF DANIEL D. KOPMAN  P.C.