The information provided by this website is not legal advice conveyed in the course of an attorney-client relationship, but is intended merely as a general overview with regard to the subject matter covered and is not specific to any state in the United States. The authors and host are licensed to practice law only in the state of California. They are not providing legal, accounting or specific advice to your situation. Transmission of the information is not intended to create, nor shall it create, and receipt does not constitute, an attorney-client relationship between you and this firm. You should not act upon this information without seeking professional counsel.

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