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Disclaimer<strong>View</strong>ing this or contacting <strong>Moses</strong> & <strong>Singer</strong> <strong>LLP</strong> does not create an attorney-clientrelationship.This is intended <strong>as</strong> a general comment on certain developments in the law. It does notcontain a complete legal analysis or constitute an opinion of <strong>Moses</strong> & <strong>Singer</strong> <strong>LLP</strong> or anymember of the firm on the legal issues herein described. This contains information thatmay be modified or rendered incorrect by future legislative or judicial developments. It isrecommended that readers not rely on this general guide in structuring or analyzingindividual transactions or matters but that professional advice be sought in connection withany such transaction or matter.Attorney AdvertisingIt is possible that under the laws, rules or regulations of certain jurisdictions, this may beconstrued <strong>as</strong> an advertisement or solicitation.Copyright © 2013 <strong>Moses</strong> & <strong>Singer</strong> <strong>LLP</strong>All Rights Reserved

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