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The information provided in this website is offered purely for informational purposes.  It is not intended to create or promote an attorney-client relationship, and does not constitute and should not be relied upon as legal advice.  We intend to make every attempt to keep this information current.  We do not promise or guarantee, however, that the information is correct, complete or up-to-date, and readers should not act based upon this information without seeking professional counsel from a licensed attorney.  Transmission of information from this newsletter is not intended to create, and its receipt does not constitute, an attorney-client relationship with Tosolini, Toniutti & Partners or any of its individual attorneys or personnel.