Use of this web site is subject to the following terms and conditions. By accessing this web site, the user acknowledges that he or she has read and accepted these terms and conditions. 

No Attorney-Client Relationship or Legal Advice 
This site contains general information provided by J. Mark Poerio, independently of Paul Hastings LLP where he is a senior counsel in the Washington, DC office. The user should not consider information on this site to be an invitation for any attorney-client relationship and should not rely on the information for any legal purpose, as it may not reflect current legal developments.

Mark Poerio provides legal advice only to individuals or entities with which he has established an attorney-client relationship and such advice is based on the particular facts and circumstances of each matter. The user should consult a licensed attorney in the user's state regarding his or her specific situation. Any e-mail or other communication sent to Mark Poerio through this site will not create an attorney-client relationship and will not be treated as confidential. 

Proprietary Content Rights 
The user may reproduce materials available at this site for his or her individual and personal, non-commercial use. Any other copying, and any distribution, retransmission, linking or modification of information or materials on this site, including modification of copyright, trademark, or other proprietary notices, whether such material or information is in electronic or hard copy form, without the express prior written permission of Mark Poerio is strictly prohibited. 

The www.executiveloyalty.org name, logo and all related marks are service marks may not be used or displayed without prior written consent. All other trademarks, product and company names, and logos appearing on the site are the property of their respective owners, and may be used only with the permission of the particular owner. 

Links to Third Party Sites 
This site may contain links to other Internet sites and content on the World Wide Web. Such links are not under the control of Mark Poerio, and are provided solely for the convenience of the user. Mark Poerio is not responsible for the content of any third party site, and the inclusion of such links does not imply any recommendation, approval or endorsement of that site. 

Limitation of Liability 
Use of this web site is at the users own risk. The materials presented on this site may not reflect the most current legal developments, verdicts or settlements. These materials may be changed, improved, or updated without notice. Mark Poerio is not responsible for any errors or omissions in the content of this site or for damages arising from the use or performance of this site under any circumstances. 

Although Mark Poerio does not intend this website to be advertising for legal services, it may be considered advertising in some jurisdictions. Mark seeks to comply with all laws and ethical rules of the jurisdictions in which he practices, but cannot guarantee that this website meets local requirements throughout the United States or the world. Mark Poerio does not seek to represent anyone based upon their viewing this website in a jurisdiction where this website does not conform to local requirements. This website is not an offer to perform legal services in any jurisdiction other than those in which Mark Poerio is licensed to practice. 

With respect to IRS rules of practice, be aware that any federal tax information contained in this website is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties, and/or (2) promoting, marketing, or recommending to another party any tax-related transaction(s) or matter(s) addressed within this website.

Site Access 
Mark Poerio may terminate or block a user’s access, or suspend any user's access to all or part of the site, without notice, for any conduct that he believes is in violation of any applicable law or is harmful to the interests of another user, a third-party provider, or a service provider. 

If the user is dissatisfied with any portion of the site or the content, or with any of these terms of use, his or her sole remedy is to discontinue using the site. Notice of all changes to these Terms of Use will be posted on the Site. 

By using this site after Mark Poerio posts any changes to these terms of use, the user agrees to accept those changes. Any inquiries concerning these Terms of Use should be directed to mpoerio@yahoo.com.