Attorney-Client Relationship. An attorney-client relationship between Falcon Rappaport & Berkman LLP (FRB) and any recipient(s) of this message will only commence upon the mutual execution of an engagement letter. Put simply, without a signed engagement letter, neither FRB nor the sender of this email represents you. Any content in this email should not be relied upon as legal advice, unless there is a formal attorney-client relationship governed by a formal engagement letter. Formal engagement letters govern all FRB representations.
Tax Advice. E-mail messages are not opinions of counsel. The only medium through which FRB renders any written tax advice is a long-form legal memorandum conforming to the standards set forth in section 10.37 of IRS Circular 230 (rev. 06/2014). If this message addresses any tax matter, carefully consider obtaining a thorough written analysis of the matter before acting or relying on what is said. If you’re unsure about what to do or whether you should make any choice that might change your tax situation, always ask first!
Wire Transfers.FRB strongly encourages you to confirm all wire transfers by phone to prevent theft by cyber-criminals.
No Electronic Signature. This e-mail is not meant as an “Electronic Signature,” as such term is used is 15 U.S.C. § 7001. Pursuant to § 309 of the New York State Technology Law and § 5-1501 of the New York General Obligations Law, FRB do not consent to any e-mail communication being used as an electronic signature or electronic ratification of a contract unless expressly stated otherwise in the body of the message.
Unintended Receipt. This message is intended only for the recipient(s) to whom it is addressed. If you have received this message in error, take the following steps: (1) contact the email sender immediately using the information in the email message and (2) destroy all records of this message (electronic, physical, or otherwise).
No Waiver. This message may contain legally privileged, confidential, or otherwise sensitive information. Any inadvertent transmission of this message to any party other than the intended recipient(s) is not meant to be a waiver of any legal right or privilege.