Disclaimer

The publications on this website, which may be considered advertising under the ethical rules of certain jurisdictions, are provided with the understanding that they do not constitute the rendering of legal advice or other professional advice by Goodwin Procter LLP or its attorneys. Additionally, they do not constitute tax advice. Any discussion of tax matters contained in these publications is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or promoting, marketing or recommending to another party any transaction or matter. © 2009 Goodwin Procter LLP. All rights reserved.