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Partridge Snow & Hahn LLP did not produce and is not responsible for the content of off–site legal resources. The material on this site may be considered advertising under various states’ ethics rules. The Rhode Island Supreme Court licenses all lawyers in the general practice of law. The Court does not license or certify any lawyer as an expert or specialist in any field of practice.

 Disclosure Under IRS Circular 230:
 Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related transaction or matter.