LAWRENCE R. GELBER, ATTORNEY AT LAW

The information on this Web Site is informational. It contains NO legal advice. It
should not be construed as legal advice on any subject. If you have a claim, or are
subject to a claim and require a defense, you should consult a competent lawyer
in your home state.

Whether or not you intend to become a client of Lawrence R. Gelber, Attorney at
Law, or whether you are an existing client, you should not act, or refrain from
acting, by relying on any information you glean from this Web Site. Rather, you
should consult a licensed professional. This Web Site contains only general
information, and may not reflect up to the minute legal developments.
Accordingly, Lawrence R. Gelber, Attorney at Law expressly disclaims all
liability or responsibility for any action you take or chose not to take in reliance
upon anything on this Web Site.

If you have a legal concern, and wish to consult Mr. Gelber, please telephone
him at (718) 638-2383 or e-mail your name and telephone number to
GelberLaw@aol.com with a request that he call you. If you e-mail other
information, the information is not secure, and may risk the loss of confidentiality.

NOTE that nothing on this Web Site can constitute or create an attorney-client
relationship between you and Mr. Gelber. An attorney-client relationship can only
be established through a written Retainer Agreement, signed by you and Mr.
Gelber. An e-mail exchange will not do. This Web Site may not be construed as
an offer to render legal advice or services.

This Web Site contains links to other web sites for your convenience and interest.
Lawrence R. Gelber, Attorney at Law, does not necessarily endorse any
information or content contained on the linked sites. Nor do these links indicate
any relationship, association or affiliation of any kind between Mr. Gelber and
the linked entities. All trade marks, service marks, logos or other intellectual
property reflected on the linked sites belong exclusively to the linked entities to
which they apply.

Lawrence R. Gelber, Attorney at Law does not warrant any information on the
Web Site. All information is presented "as is", subject to correction and
verification by a lawyer licensed in your state. All mistakes are the result of
human or mechanical  error, and are inadvertent. Accordingly, Lawrence R.
Gelber, Attorney at Law, disclaims (a) all express, implied and statutory
warranties of any kind to any party, directly or indirectly, including but not
limited to warranties of accuracy, timeliness, completeness, merchantability and
fitness for any particular purpose and (b) any liability, direct or indirect, for any
lost profits, lost opportunity or damages of any description whatsoever, even if
advised of the possibility of such damages. Certain jurisdictions provide
supplemental rights, and do not permit the exclusion or limitation of certain
warranties or damages. Hence, the foregoing limitation may or may not apply
to you. There may be provisions in your jurisdiction that supersede the foregoing.
If any part of this Disclaimer is deemed invalid by a superseding authority, the
remainder shall nevertheless continue to be enforceable. The terms of this
Disclaimer are governed by the laws of the State of New York and may only be
changed by a writing signed by Lawrence  R. Gelber.

IRS CIRCULAR 230 DISCLOSURE: Pursuant to Treasury Regulations, any 
tax advice contained in any e-mail communication from GelberLaw@aol.com 
(including any attachments) or anywhere on this Web Site, is not intended or 
written to be used, and cannot be used or relied upon by you or any other 
person, for the purpose of (i) avoiding penalties under the Internal Revenue 
Code, or (ii) promoting, marketing or recommending to another party any tax 
advice addressed therein.

New York Professional Responsibility Disclosure:  This Web site contains 
Attorney Advertising; prior results do not guarantee a similar outcome.