Terms and Conditions Concerning E-mail
Goldberg Kohn Ltd. has established the following terms and conditions, which are applicable to all e-mail transmissions that are generated, in whole or in part, from the domain goldbergkohn.com, including content that may have been generated in whole or in part from other e-mail domains (all such e-mail is referred to as "GK E-mail"). For further information please contact Goldberg Kohn's administrator by e-mail at firstname.lastname@example.org.
GK E-mail may include content, whether in the body of an e-mail or in an attachment, that is intended to be confidential, subject to the attorney-client privilege, or otherwise protected under applicable law. Delivery of confidential material by e-mail not does not diminish the confidential, privileged or otherwise protected nature of such material.
GK E-mail may be inadvertently disclosed to unintended recipients. This can occur by, for example, putting the wrong address on an e-mail or by mistakenly including persons on a transmission (e.g., erroneously replying to all addressees). Thus, receipt by any person of a GK E-mail does not necessarily indicate that such person is an intended recipient. Disclosure of protected, privileged or other confidential material to unintended recipients does not alter Goldberg Kohn's intent that the protected, confidential or privileged nature of such material be preserved. All persons who believe that they have erroneously received any GK E-mail are requested to delete such e-mail, including any attachments.
Various employees of Goldberg Kohn have access to the firm's e-mail system and are permitted to use the e-mail system for non-business, personal use. Any such non-business, personal use is solely the responsibility of the sender, and none of the content of any such e-mail is to be attributed to Goldberg Kohn.
Only persons who are direct addressees of GK E-mail and who have established a client relationship with Goldberg Kohn are entitled to rely on the content of any GK E-mail, including attachments. Client relationships are established only by an engagement letter or by other express agreement executed or acknowledged by a principal of Goldberg Kohn.
Unless expressly stated otherwise, it is Goldberg Kohn's policy not to render any legal opinions except in the form of a formal written opinion letter by a principal of Goldberg Kohn who has obtained the requisite internal approvals to render an opinion. No person, therefore, should interpret any GK E-mail as a legal opinion.
Unless otherwise expressly stated, Goldberg Kohn generally does not have the authority to bind its clients to any offers, acceptances, agreements, contracts or other obligations. Therefore, all GK E-mail that contains proposals, draft documents or instruments, or offers or acceptances made on behalf of a Goldberg Kohn client, are subject to the further approval of that client, in accordance with that client's particular procedures and applicable law.
Goldberg Kohn is unable to control revisions or modifications to the content of any GK E-mail, including any attachment, after such material has been received by any person. Therefore, no one who receives an e-mail purportedly from Goldberg Kohn should rely on the authenticity or completeness of that e-mail, unless it is received directly from Goldberg Kohn. No person is entitled to copy, forward or otherwise re-use any material contained in any GK E-mail, without Goldberg Kohn's express written permission.
Attachments to GK E-mail may contain "viruses," "worms" or other computer code that may be harmful to computer systems of recipients. Goldberg Kohn takes measures to prevent such malicious code from being distributed via GK E-mail, but these measures cannot be relied on to be 100 percent effective. Goldberg Kohn disclaims any responsibility for any damages that may result from any such malicious code that is unintentionally contained in any GK E-mail.
Circular 230 Compliance Policy
IRS Circular 230 Disclosure: Unless we have specifically stated to the contrary in writing, any discussion of federal tax issues or submissions in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the United States federal tax laws or (2) promoting, marketing, or recommending to anyone any transaction or matter addressed herein.
These terms and conditions are subject to revision at any time without notice.