The materials and information contained on this website are intended to provide general information (not advice) on estate planning, estate taxation and estate administration issues. You should not act upon this information for any specific fact pattern or situation without consulting with competent and experienced legal counsel licensed to practice in the state in which you reside or other jurisdiction germane to your issue. Transmission and receipt of materials provided by this website is not intended to and does not create an attorney-client relationship. Please note that e-mail transmissions are NOT secure, therefore attorney-client confidentiality cannot be assumed or assured. This website is not intended to be advertising. The lawyers of this firm are duly licensed to practice law in the Commonwealth of Virginia. We do not seek to represent anyone desiring legal representation based upon viewing this website in any state where this website fails to comply with all the laws and ethical rules of that state or where our attorneys are not authorized or practice. This site is meant to be informational only and consistent with our profession’s obligation to help inform not only our clients but also to cultivate knowledge of the law to the public in general.
To insure compliance with the requirements of Circular 230 and the Internal Revenue Service, we inform you that this website and the contents herein are not intended or written to be used, and cannot be used for the purpose of avoiding penalties imposed under the Internal Revenue Code.