This Blog is made available by the Entrepreneurship Clinic at the University of Michigan Law School for educational purposes only and to give you general information and a general understanding of the law.

This Blog does not provide specific legal advice. By using this blog site you understand that there is no attorney client relationship between you and the Blog publisher, the Entrepreneurship Clinic, any author on this Blog, nor any attorney or law firm affiliated with the Entrepreneurship Clinic or this Blog. This Blog should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

The content on this Blog may or may not be updated subsequent to its initial posting.  Any information on this Blog, including published posts, may change at any time.

IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, any tax information contained in this site was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under federal, state or local tax law or (ii) promoting, marketing or recommending to another party any transaction or matter addressed on this site.