The information contained in this web site is only for general guidance on matters of interest to Massachusetts insurance agents. The application and impact of laws can vary widely based upon the specific facts involved. Accordingly, the content on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services on any particular matter. As such, it should not be used as a substitute for consultation with an attorney or other competent advisers.
While we have made every attempt to ensure that the information contained in this site is accurate, given the changing nature of laws, rules and regulations, there may be delays, omissions or inaccuracies in information contained in this site. Gallagher & Associates, P.C. is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Gallagher & Associates, or the members or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Certain links in this site may connect to other web sites maintained by third parties over whom Gallagher & Associates, P.C. has no control. Gallagher & Associates, P.C. makes no representations as to the accuracy or any other aspect of information contained in other web sites.
The transmission and receipt of information contained on this web site or communication with Gallagher & Associates, P.C. via the internet or e-mail through this web site does not create an attorney-client relationship between you and Gallagher & Associates, P.C. Do not send us confidential information as whatever you disclose to us will not be privileged or confidential unless we have agreed to act as your legal counsel and you have executed a written engagement agreement with Gallagher & Associates, P.C. We reserve the right to decline any representation.
None of the information in this web site which relates to or incorporates federal income tax information is 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 on this web site can be used to avoid penalties under the Internal Revenue Code.
The content on this web site may be considered advertising for legal services under the laws and rules of professional conduct of the jurisdictions in which we practice.