All of Massachusetts Continuing Legal Education, Inc.'s ("MCLE's") products, services, and communications ("MCLE Products") are offered solely as an aid to developing and maintaining professional competence. The statements and other content in MCLE Products may not apply to your circumstances and no legal, tax, accounting, or other professional advice is being rendered by MCLE or its trustees, officers, sponsors, or staff, or by its authors, speakers, or other contributors. No attorney-client relationship is formed by the purchase, receipt, custody, or use of MCLE Products. The statements and other content in MCLE Products do not reflect a position of and are not ratified, endorsed, or verified by MCLE or its trustees, officers, sponsors, or staff. Contributors of statements and other content in MCLE Products are third-party contributors and are not agents of MCLE. No agency relationship, either express, implied, inherent or apparent, exists between MCLE and any third-party contributor to MCLE Products.
Due to the rapidly changing nature of the law, the statements and other content in MCLE Products may become outdated. Attorneys using MCLE Products should research original and current sources of authority. Nonattorneys using MCLE Products are encouraged to seek the legal advice of a qualified attorney.
By using MCLE Products, the user thereof agrees to the terms and conditions set forth herein, which are severable in the event that any provision is deemed unlawful, unenforceable, or void. To the fullest extent permitted by applicable law, MCLE Products are provided on an "As Is," "As Available" basis and no warranties or representations of any kind, express or implied, with respect to MCLE Products are made by MCLE or its trustees, officers, sponsors, or staff, individually or jointly. To the fullest extent permitted by applicable law, neither MCLE nor its trustees, officers, sponsors, or staff are responsible for the statements and other content in MCLE Products or liable for any claim, loss, injury, or damages of any kind (including, without limitations, attorney fees and costs) arising from or involving the use of MCLE Products.
Failure to enforce any provision of these terms and conditions will not be deemed a waiver of that provision or any other provision. These terms and conditions will be governed by the laws of the Commonwealth of Massachusetts, notwithstanding any principles of conflicts of law. These terms and conditions may be changed from time to time without notice. Continued use of MCLE Products following any such change constitutes acceptance of the change.
IRS Circular 230 Notice: Any U.S. tax advice found to be included in MCLE Products (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. tax penalties or for promoting, marketing, or recommending to another party any tax-related matter or any other transaction or matter addressed therein.
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