The sole purpose of this web site is to provide general information. It is not intended for the purposes of advertising or soliciting clients, and should not be misconstrued as establishing an attorney-client relationship. Any information is informative in nature and should not be considered as legal or financial advice in any respect. A website cannot serve as a replacement to legal representation. The firm makes no claims to practice law in any jurisdiction other than in Maryland.

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Circular 230 Disclosure: To ensure compliance with requirements imposed by Treasury and the IRS, we inform you that any federal tax advice contained in this communication (including attachments) is not intended or written to be used and cannot be used for the purpose of (i) avoiding tax penalties that may be imposed under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another person any transaction or matter addressed herein.