The information is provided on this Web page as a courtesy and is for reference purposes only. Indeed, we hope this information is helpful to you. However, it is not intended as legal advice or opinion by or from any attorney, member or staff person of the Law Offices of Guttenberg & Franklin, LLC. Your visit to this Web site does not constitute or create the relationship of client and lawyer between you and the Law Offices of Guttenberg & Franklin, LLC. You should consult a qualified attorney to get legal advice or opinion particular to your needs. In addition, unless we indicate otherwise, the information contained in this Web site is based upon Maryland law and is directed towards residents of, or the estates of persons domiciled in, Maryland. Domiciliaries of other states, please contact our office to discuss the law as it applies to your particular situation.

Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i)avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

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