The materials on this site are provided for informational purposes only and do not constitute legal advice. This information may not be accurate, complete, or current. We make no warranty, express or implied, about the reliability or accuracy of the information on this website or any other website to which it is linked. Past results are reported to provide the reader with an indication of the type of litigation in which we practice and does not and should not be construed to create an expectation of result in any other case as all cases are dependent upon their own unique fact situation and applicable law. None of the information (including any posted information) on this website which relates to or incorporates federal income tax information was intended or written for anyone to rely upon for any purpose, including avoiding penalties under the Internal Revenue Code. Only formal, written tax opinions in compliance with Internal Revenue Service standards may form the basis of such reliance. Accordingly, none of the information at this website can be used to avoid penalties under the Internal Revenue Code.

Viewing this website is not, alone, intended to create an attorney-client relationship between you and Nichols Kaster and you should not act or rely on any information on this site without seeking the advice of an attorney.

If you communicate with us by e-mail, please remember that internet e-mail is not secure and you should avoid sending sensitive or confidential internet e-mail messages unless they are adequately encrypted. Sending us an e-mail message will not make you a client of Nichols Kaster.

Nichols Kaster has tried to comply with all legal and ethical requirements in compiling this website. This website might contain links to other resources on the Internet. Those links are to help you identify and locate other resources on the Internet. The links are not intended to state or imply that Nichols Kaster sponsors or is affiliated or associated in any way with the information at those other websites.

To the extent the State Bar rules in your jurisdiction require us to designate a principal office and/or single attorney responsible for this site, Nichols Kaster designates Michele R. Fisher from Nichols Kaster’s Minneapolis, Minnesota office.