Kallina & Associates, LLC has created this website as a service for our clients, friends and colleagues, and for general information purposes only. This website is not intended to provide legal advice. We do not expect or intend that anyone will rely upon the website for taking or failing to take legal action. Our website only provides general information; the legal strategies and solutions presented may be outdated or not apply to your specific situation. We will not be liable for any direct, indirect or consequential damage resulting from the use of information on this website. Further, this website does not establish an attorney-client relationship for any reason or under any circumstances with any person. The only way such a relationship can be established is by way of a written agreement, signed by you and us. Do not send us confidential or fact specific information unless we ask you to do so.

The information contained on this website (including articles, outlines, and documents which may be downloaded) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties imposed under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed on this website.

Please feel free to contact us with any questions, comments, or concerns.