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The American Bar Association ("ABA") monitors the use of by recording such information as the number of visitors to the site and the time of their visits. The ABA does not give, share, or sell to any person, company, or organization any personally-identifying information about the visitors to this site.

This website is for informational purposes only. This website should not be construed as providing legal advice or establishing an attorney-client relationship. If you need the assistance of an attorney, please contact your local bar association or visit the ABA Lawyer Locator. While this website is updated as frequently as possible, please be aware that given the scope of this website and the changing regulatory environment of the topics addressed by this website, some information may not be current. Again, if you have immediate concerns regarding legal issues related to these topics, you should consult an attorney. This website does not provide any tax advice and if you have any questions related to tax advice you should consult a tax advisor.