In accordance with rules established by the Supreme Judical Court of Massachusetts. This web site must be labeled "advertising." It is designed to provide general information for clients and friends of the firm and should not be construed as legal or tax advice, or legal or tax opinion on any specific facts or circumstances. This website is designed for general information only. The information presented at this site should not be construed to be formal legal or tax advice nor the formation of a lawyer/client relationship.