Disclaimers

The materials contained on this web site have been prepared for general information only and are
not legal advice.  The transmission or receipt of this information does not create an attorney-client
relationship.  Although this web site is accessible worldwide, Paul Szeto LLC does not represent
itself to be qualified to practice any particular area of law in any country or state other than those in
which Paul Szeto LLC is actually qualified.  Furthermore, this web site is not intended to be
advertising or solicitation in states where the local regulations prohibit such usage.  The web sites
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any articles appearing on this web site are those of the authors and are not necessarily the views of
Paul Szeto LLC or its clients.