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An attorney-client relationship is not created by visiting this website. The transmission of this website, in part or in whole, and/or communication via Internet e-mail through this site does not constitute or create an attorney-client relationship between Jack G. Martel and any recipients.

Any information or discussion concerning the laws and regulations applicable to investment advisers on this website is intended to be general in nature and not as a substitute for legal advice from a licensed attorney. You should not act or refrain from acting based on information at this site.

We make no representations or warranties, express or implied, as to the accuracy, completeness of any information provided on this website nor do we undertake any obligation to update any of the information provided. We expressly disclaim all liability for actions taken or not taken based on any or all of the contents of this website.

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In order to comply with U.S. Treasury Regulations governing tax practice (known as “Circular 230”), you are hereby advised that any tax advice provided herein was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (i) avoiding U.S. federal, state or local tax penalties, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

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