Disclaimer

This website is for general information purposes only; this website is not, and any authors who contribute to this website are not, providing legal advice to any user. This website may discuss tax issues occasionally, however this website does not provide any sort of tax advice.  Nothing contained in this website, including the external links provided, is intended to be used or can be used to avoid penalties imposed under the Internal Revenue Code.

The website and the content within it are not intended to establish and their use does not establish an attorney-client relationship. Any discussion regarding the laws or regulations governing the hedge fund industry (including discussions regarding tax issues) contained on this website is intended to be general in nature and is not a substitute for seeking actual legal advice from a licensed attorney with knowledge of the rules and regulations governing the industry. IF YOU HAVE A LEGAL QUESTION ABOUT THE RULES OR REGULATIONS GOVERNING INVESTMENT MANAGERS AND THE HEDGE FUND INDUSTRY PLEASE CONTACT A LICENSED ATTORNEY.

This website makes no representations, guarantees, or warranties as to the accuracy, completeness, currency, or suitability of the information provided via this website. We specifically disclaims any and all liability for any claims or damages that may result from providing the website or the information it contains, including any websites maintained by third parties and linked to or from this website. External links within the website are for information purposes only (credit andrea). The website does not adopt or endorse, and cannot be held responsible for, the contents of any externally linked pages. This website may be considered to be attorney advertising in some jurisdictions.

CIRCULAR 230 NOTICE. THE FOLLOWING NOTICE IS BASED ON THE U.S. TREASURY REGULATIONS GOVERNING PRACTICE BEFORE THE U.S. INTERNAL REVENUE SERVICE: (1) ANY U.S. FEDERAL TAX ADVICE CONTAINED HEREIN, INCLUDING ANY OPINION OF COUNSEL REFERRED TO HEREIN, IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, BY ANY TAXPAYER FOR THE PURPOSE OF AVOIDING U.S. FEDERAL TAX PENALTIES THAT MAY BE IMPOSED ON THE TAXPAYER; (2) ANY SUCH ADVICE IS WRITTEN TO SUPPORT THE PROMOTION OR MARKETING OF THE TRANSACTIONS DESCRIBED HEREIN (OR IN ANY SUCH OPINION OF COUNSEL); AND (3) EACH TAXPAYER SHOULD SEEK ADVICE BASED ON THE TAXPAYER’S PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISER.