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Due to the nature of this forum, please be advised of the following: (i) the information disseminated during this forum is a public resource of general information; (ii) due to the nature of the discourse in this forum and the limited amount of information exchanged in the course of this forum, all information provided by Lippitt O’Keefe Gornbein, PLLC is intended, but not guaranteed, to be current, correct and complete; (iii) the information disseminated during this forum is in summary form and it may not be exhaustive of the subjects covered during the forum or of all of the subjects which may impact the business of the participants or readers of this forum; (iv) by disseminating information during this forum, Lippitt O’Keefe Gornbein, PLLC and its agents are NOT inviting or establishing, or intending to invite or establish, any attorney client relationship, principal agent relationship or any other legal or business relationship; (v) the attorneys at Lippitt O’Keefe Gornbein, PLLC are licensed to practice law only in the State of Michigan and nothing during the forum shall be construed to constitute legal advice under the laws of any other jurisdiction; (vi) the attorneys at Lippitt O’Keefe Gornbein, PLLC are not accountants nor tax advisors and nothing herein shall constitute, or be construed to constitute, tax advice or a tax opinion; and (vii) by participating in this forum, you are not hiring Lippitt O’Keefe Gornbein, PLLC or its attorneys as your counsel. The hiring of an attorney is an important decision that should only be made after considering all pertinent information. If you have specific legal needs, you should consult your own attorney. If you are interested in retaining Lippitt O’Keefe Gornbein, PLLC to address your legal needs, then you should contact us to learn about our experience and qualifications.