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The materials provided on the website of Seitz Ross Aronstam & Moritz LLP are for informational purposes only and are not legal advice. This information is not intended to create, and receipt of it does not constitute, a lawyer-client relationship.  Internet subscribers and online readers should not act upon this information without seeking professional counsel.  Confidential or sensitive information should not be sent to us until after consultation with and authorization from one of our lawyers.  Seitz Ross Aronstam & Moritz LLP is a limited liability partnership governed by the laws of the State of Delaware and Rule 67 of the Rules of the Supreme Court of the State of Delaware ("Rule 67").  In accordance with Rule 67, Seitz Ross Aronstam & Moritz LLP renders professional services and exercises its authorized powers, and is referred to throughout this web site, as "Seitz Ross Aronstam & Moritz LLP" or "Seitz Ross."  This website contains links that are intended as aids to help readers identify other Internet resources that may be of interest.  These resources are not under the control of Seitz Ross Aronstam & Moritz LLP and the firm is not responsible for the contents of any of these unaffiliated, third-party resources.