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Hackstaff Gessler LLC (the “Firm”) prepared the materials and links on this web-site for informational purposes only. The Firm makes no representations, warranties, express or implied, with respect to information provided on this web-site or any third-party web-site which may be accessed by a link from this web-site (collectively the “Content”), including any warranties as to accuracy, timeliness, or completeness.

The presentation of the Content is not intended to create an attorney-client relationship, and it will not create an attorney-client relationship with you. Because the Firm is not providing legal advice through the Content, you should not act upon any of the Content without consulting an attorney. The Firm is not responsible for any action or failure to act that is undertaken or not undertaken in reliance upon the Content.

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

This web-site may be considered advertising in your jurisdiction. Only to the extent that a particular state’s rules of professional conduct require that we designate a principal office and a single attorney responsible for this web-site, James C. Hackstaff, in the Denver, Colorado, office, is responsible for this web-site.