The information contained in the Backus • Carranza web site is for informational purposes only and should not be construed as legal advice on any subject matter. Recipients of this information should not act upon it without consulting legal counsel as individual situations and facts vary.

The State Bar of Nevada does not certify any lawyer as a specialist or expert.

DO NOT send any sensitive, personal or confidential information via fax, email or otherwise through the contact information provided. Anything submitted is acknowledged as not sensitive, personal or confidential and that the contact information was not provided to solicit or receive legal inquiries. The transmission of such a message through this connection will not, and should not be construed to, create an attorney-client relationship between Backus Carranza and you or anyone else. An attorney-client relationship will not be created without the execution of a written agreement outlining the services to be provided and the fees charged.

The Backus • Carranza web site is not intended to be advertising and Backus • Carranza does not wish to represent anyone based upon the viewing of this web site in a state where the web site fails to comply with all laws and ethical rules of that state. Any links to other web sites are not intended to be referrals or endorsements of those sites.

To ensure our compliance with certain U.S. Treasury Regulations, please be advised that, unless expressly indicated otherwise, any advice in this website relating to any Federal tax issue is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any Federal tax penalties.