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This site was created by Redgrave Daley Ragan & Wagner LLP (“RDRW”).

This entire site is copyright protected ©2005 by Redgrave Daley Ragan & Wagner LLP. All rights are reserved. In addition, certain parts of this site may also be protected by copyrights belonging to other parties.

Disclaimer

Information presented on this site is of a general nature, intended simply as background material, is current only as of its indicated date, omits many details and special rules and accordingly cannot be regarded as legal advice. Further details are necessary for a complete understanding of the subjects covered by any article on this web site, and the specific advice of legal counsel is recommended before acting on any matter discussed on this site.

The information presented 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. The information presented does not meet those requirements. Accordingly, the information presented was 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.

This site is not intended to create an attorney-client relationship between you and RDRW, and you should not act or rely on any information in this site without seeking the advice of a qualified attorney. Please note that no attorney-client relationship is created with the RDRW or any of its attorneys unless there is an express agreement between RDRW and the client. The mere receipt by RDRW of an email does not create an attorney-client relationship.

Hiring an attorney is an important decision that should not be based solely upon advertisements. If you are interested in possibly retaining us, we will be delighted to send you additional information about our qualifications, experience, and standard terms of engagement. Please do not send us any confidential information without first speaking with one of our partners and receiving explicit authorization to send us the information.

We would be pleased to communicate with you by email, however if you communicate with us through this site (or otherwise) in connection with a matter for which we do not already represent you, your communication may not be treated as privileged or confidential. If you communicate with us by email in connection with a matter for which we already represent you, please remember that email may not be secure and you should avoid sending sensitive or confidential email messages unless they are adequately encrypted.

A description or indication of limitation of practice does not mean that any agency or board has certified such lawyer as a specialist or expert in an indicated field of law practice, nor does it mean that such lawyer is necessarily any more expert or competent than any other lawyer. All potential clients are urged to make their own independent investigation and evaluation of any lawyer being considered.

RDRW has endeavored to comply with all applicable legal and ethical requirements in compiling this site. RDRW does not through this site seek to represent anyone in a state where this site may fail to comply with all laws and ethical rules of that state.

Portions of this site may contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest.  Those links are not intended to state or imply that RDRW sponsors, or is affiliated or associated with, the linked sites or that RDRW is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links or the linked sites.

To the extent the State Bar Rules in your jurisdiction require us to designate a principal office and/or a single attorney responsible for this site, RDRW designates its office in Minneapolis , Minnesota , USA as its principal office and designates Lori Ann Wagner as the attorney responsible for this site.

Privacy Statement

RDRW has created this privacy statement in order to demonstrate our commitment to privacy. The following discloses our information gathering and dissemination practices. This policy is effective as of 2005. We reserve the right to change this statement at any time. Therefore, to view our latest privacy practices, please review this statement regularly. By using our site, you are deemed to have accepted the terms of this statement. 

In general, you can review this site without telling us who you are or revealing any information about yourself. We may measure the number of visits, average time spent on the site, pages viewed in order to measure the use of our site and improve its content. This information is used to measure the use of our site and to improve its content.

RDRW does not sell, rent, loan, trade or lease personal information, if any, that may be provided to RDRW.com. We may provide links to third-party websites as a service to our users. In addition, some of the content appearing to be on this site may occasionally be supplied by third parties, for example, in instances of framing of third-party websites or incorporation through framesets of content supplied by third-party servers. Please be aware that we cannot control and are not responsible for the information collection practices of such third-party websites, which may differ from those of this site. We encourage you to review and understand the privacy policies on these websites before providing any information to them.

The use of cookies on this website is strictly limited to those required by Microsoft Active Server Page technology to provide full website functionality. The cookies remain active only for the duration of each session, and do not collect or transmit personal information.

If you have any questions about our privacy policy please email us at lwagner@rdrw.com.