Contents of Website Not Legal Advice/No Attorney-Client Relationship

Spengler & Agans, PLLC (“SA”) prepared the contents of this website for general informational purposes only, and the contents of the website are not intended to constitute specific legal advice or to be a substitute for advice from qualified counsel. The information on this website may not reflect recent developments in the law, may not be complete, and may not be accurate in or applicable to your jurisdiction. Because the information on this website is general in nature and may not pertain to your specific circumstances, you should not act or refrain from acting based on any information on this website without first obtaining advice from professional counsel qualified in the applicable subject matter and jurisdictions. SA expressly disclaims all liability or responsibility in respect to actions taken or not taken based on any or all of the information on this website, and any representation or warranty that might be otherwise implied is expressly disclaimed.

SA has a policy of entering into attorney-client relationships with its clients only in accordance with certain procedures, which include executing an engagement letter and addressing professional responsibility conflicts as required by the bar associations of the states in which we practice. While this website provides readers with several ways to contact SA, or particular attorneys at SA, readers should understand that an unsolicited email sent to SA, or any of its attorneys, at any of the email addresses displayed on this website will not create an attorney-client relationship, will not fall within the protection of the attorney-client privilege, and will not be treated as confidential. We therefore ask that you do not include confidential information in any unsolicited emails that you send to SA or to any of our attorneys through this website. If you need to have a confidential conversation with us, and you are not an existing client, we ask that you begin by having an introductory telephone conversation with one of our attorneys so that they can determine whether we are able to enter into an attorney-client relationship with you.

Notwithstanding the foregoing, if you are an existing client of SA, and you send an electronic mail to SA pertaining to a matter in which SA then represents you, such electronic mail may be entitled to be treated as confidential or privileged. However, you acknowledge that electronic mail and the Internet are generally insecure media of communication, and SA cannot guarantee the confidentiality of any electronic mail sent to or received by it or any information submitted by you to SA through the website.

Past Performance Does Not Guarantee Future Results

Some of the pages on this website, including SA attorney biographies, practice area summaries, and the News & Insights page, reference results obtained by SA attorneys in past matters handled for SA clients. The results of these matters were dependent on their specific facts and circumstances, and they are in no way intended to be predictive of future results, even in similar circumstances, or offer any type of guarantee or assurance of outcome. There are no guarantees in the law.

Additional Limitations and Disclaimers

• This website is not intended to be an advertisement or solicitation, but it may be deemed an advertisement in certain jurisdictions.

• This website may contain links to third-party websites or other content for informational purposes only. SA does not control the content found on the websites to which these third-party links direct the reader and is not responsible for such content. The inclusion of any links to such third-party websites does not constitute or imply any recommendation, approval or endorsement of such third-party websites.

• To the extent the bar rules in your jurisdiction require us to designate a principal office, our principal office is located at the following address: Spengler & Agans, PLLC, 352 North Caswell Rd., Charlotte, NC 28204. To the extent the bar rules in your jurisdiction require us to designate a single attorney responsible for this site, we designate Justin Agans.

• While SA practices law in the jurisdictions in which its offices are located, as well as other jurisdictions, each SA attorney holds an active license to practice only in those jurisdictions set forth in that attorney’s biography on this website. Except as specifically stated, each SA attorney is not certified (including as a specialist) by any professional or government authority. The listing of SA attorneys in practice groups is not intended to indicate any professional or governmental certification.

IRS Circular 230 Notice 

In accordance with IRS requirements, this is to inform you that any information on this website that could be construed as U.S. tax advice is not written or intended to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed on this website.