Piehler Heikkinen & Gerboth is committed to providing a comprehensive approach to your legal needs across a range of areas, including special education, tax, estate planning, workers' compensation, benefits, and qualified plan services.
1. PURPOSE OF THIS SITE AND DISCLAIMER OF ATTORNEY-CLIENT RELATIONSHIP
The content published on the PHG Site is for educational and general informational purposes, only, and is not intended and should not be construed as legal advice. The PHG website may be deemed advertising under applicable state laws. Text that PHG publishes on the PHG website may contain references or cross references to PHG legal services that are not available in your jurisdiction. Such references do not imply that PHG intends to offer services in your jurisdiction. PHG's publication of content on the PHG website does not constitute an offer to represent you, and you should not act, or refrain from acting, based on any information contained on the PHG website. The exchange of information through the PHG website does not create an attorney-client relationship between you and PHG. New clients may retain the Firm only pursuant to a written retention agreement between such client and PHG. If you have not received such a written retention agreement, you are not a client of PHG.
2. INTELLECTUAL PROPERTY RIGHTS
PHG owns or licenses all materials available through the PHG webite, including all text, downloadable files, RSS feeds, HTML code, multimedia clips, images, graphics, icons, programming code, and the selection and arrangement of the contents of the PHG Site (collectively, the "Materials"). Unless otherwise indicated, all Materials are copyrighted © 2018 and any unauthorized use of the Materials may violate copyright and other laws.
To the extent reproduction of Materials is permitted, the following notice shall appear on all reproductions of such Materials: "© 2018 Piehler Heikkinen & Gerboth LLC. All Rights Reserved." All authorized reproduction of multimedia clips, images, graphics, or icons that comprise a part of the Materials must be executed to assure that such Materials are not distorted, modified or altered in any way whatsoever.
3. DISCLAIMERS AND LIMITATION OF LIABILITY
Your use of the PHG Site is exclusively at your own risk.
MATERIALS ON THE PHG SITE ARE PROVIDED "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSION MAY NOT APPLY TO YOU.
Materials on the PHG website may contain technical inaccuracies or typographical errors. Information may be changed or updated without notice. PHG may also make improvements and/or changes to, or may remove Materials at any time without notice. Notwithstanding the foregoing, PHG assumes no obligation to update any information or Materials hosted on the PHG website. Although materials on the PHG website may describe historical results of matters we may have handled, prior results do not guarantee a similar outcome. Each representation has unique facts and circumstances that may impact results.
PHG makes no representations whatsoever about any other website that you may access through the PHG website. When you access a non-PHG web site, please understand that it is independent from PHG, and that PHG has no control over the content on that website. In addition, a link to a non-PHG website does not mean that PHG endorses or accepts any responsibility for the content, or the use, of such website. It is up to you to take precautions to ensure that whatever you select for your use is free of such items as viruses, worms, Trojan horses and other items of a destructive nature.
IN NO EVENT WILL PHG BE LIABLE TO ANY PARTY FOR ANY DIRECT, INDIRECT, SPECIAL OR OTHER CONSEQUENTIAL DAMAGES FOR ANY USE OF THE PHG SITE, OR ON ANY OTHER HYPERLINKED WEB SITE, INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS, BUSINESS INTERRUPTION, LOSS OF PROGRAMS OR OTHER DATA ON YOUR INFORMATION HANDLING SYSTEM OR OTHERWISE, EVEN IF WE ARE EXPRESSLY ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
WITHOUT LIMITING THE FOREGOING, PHG EXPRESSLY DISCLAIMS ANY LIABILITY FOR ANY DAMAGE TO, OR VIRUSES THAT MAY INFECT, YOUR COMPUTER EQUIPMENT OR OTHER PROPERTY AS YOU ACCESS OR DOWNLOAD MATERIALS FROM THE PHG WEBSITE OR ANY HYPERLINKED WEBSITE.
No Tax Advice (Required Tax Disclosure—Circular 230): Any tax information presented on the PHG website is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. Information presented on the PHG website does not meet those requirements. Accordingly, such information is not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of promoting, marketing or recommending to another party any tax-related matters.
4. NON-PROPRIETARY AND NON-CONFIDENTIAL TREATMENT OF INFORMATION YOU PROVIDE.
PHG does not want to receive confidential or proprietary information from you through the PHG website. Communications by you to PHG or any of its attorneys or other professionals made through the PHG website may not be protected by the attorney-client privilege. While communications from existing clients may be privileged, we recommend that you do not transmit confidential information to us via the PHG website. Such communications should be directed through appropriate, secure e-mail exchanges directly with the PHG attorney representing you or through other methods of communication.
Except for information that is received from existing clients of PHG and protected by the attorney-client privilege, please note that any information or material sent to PHG through the PHG website will be deemed NOT to be confidential. By sending PHG any information or material through the PHG website, you grant PHG an unrestricted, irrevocable license to use, reproduce, display, perform, modify, transmit and distribute those materials or information, and you also agree that PHG is free to use any ideas, concepts, know-how or techniques that you send us for any purpose. However, we will not release your name or otherwise publicize the fact that you submitted materials or other information to us unless: (a) we ask your permission to use your name; or (b) we first notify you that the materials or other information you submit to a particular part of this site will be published or otherwise used with your name on it; or (c) we are required to do so by law.
5. LINKS TO THIRD PARTY SITE
The PHG website may contain links to other website or frame information from other website that are not under the control of PHG. We are providing these links and/or frames to you only as a convenience.
6. GUEST BLOGGERS
Certain sections of the PHG website may contain views and opinions of invited guest bloggers who are not affiliated or associated with PHG. The views or opinions of such guest bloggers are their own, and do not necessarily reflect the views, opinion, choices, or input of PHG. Links to the guest bloggers are provided for convenience only. PHG does not endorse or sponsor guest bloggers or their services or opinions in any way.
7. COMPLIANCE WITH LAW
You shall not use and/or access the PHG website or the Materials in any manner that will violate any applicable local, state, national, international or foreign law, including, but not limited to any regulations having the force of law. Some jurisdictions may have restrictions on the use of the internet by their residents. You agree not to impersonate another person in your use of the PHG website or the sending of any e-mail to an address listed on the PHG website. You may not use the PHG website in any manner that could damage, disable, overburden or impair the site, interfere with any other party's use and enjoyment of the PHG website or compromise the integrity of, or otherwise modify, the Materials.
9. INTENDED AUDIENCE
The PHG website is intended for adult individuals only. PHG does not target children under the age of 18 and does not seek to collect any personally identifiable information about children under the age of 18. We encourage and support the efforts of parents and legal guardians of children to monitor their children's internet usage and to caution them against providing personally identifiable information to any website over the Internet without permission.
10. CHOICE OF LAWS; CHOICE OF VENUE
The PHG website (excluding any linked website) are controlled by PHG from its offices within the state of Connecticut, United States. You agree and acknowledge that your use of the PHG website, and all transactions occurring in connection with such website, shall be deemed to have occurred and taken place solely in the State of Connecticut, United States. Further, you agree that all matters relating to access to, or use of, the PHG website, shall be governed by the laws of the State of Connecticut and the laws of the United States of America, without regard to conflicts of laws principles. You also agree that any claim or cause of action arising out of or in any way relating to the PHG website or your use thereof will be brought and maintained exclusively in the state or federal courts located in New London County, Connecticut. By using the PHG website you agree to submit to the personal jurisdiction of any court located in New London County, Connecticut, and agree to waive any and all objections to the exercise of jurisdiction over you by any such court and to venue in such courts.
11. SEVERABILITY; WAIVER; ENTIRE AGREEMENT
12. STATUTE OF LIMITATIONS
If you discover a link on the PHG website that is not active or other information that you believe is out-of-date, we invite you to submit this information to us at email@example.com.
If you observe material that you believe may be infringing another's rights, please contact Piehler Heikkinen & Gerboth LLC, 117 Boston Post Rd., Ste 285, Waterford, CT 06385 or by e-mailing firstname.lastname@example.org.
Effective: March 1, 2018