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This web site has been prepared by Michael R. Cogan, P.C., as a public service and for general information only. Nothing provided in this web site should be deemed or considered legal advice and/or a legal opinion by Michael R. Cogan, P.C. or any of its lawyers. The information provided in this website is not guaranteed to be current or up to date. You should always seek independent and competent legal counsel prior to acting upon any information contained in this website. The legal information contained in this website is not provided in the course of an attorney-client relationship and your receipt of information by and/or through this website does not create an attorney-client relationship.

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