Terms of Use

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In addition to the Terms of Use and Privacy Policy applicable to the Hilmoe, Bertier & Marrero, LLP site generally, which are incorporated by reference to these terms, the following terms apply to your use of these documents and your agreement to these terms is implied and required before you are permitted to use any of them.  The Hilmoe, Bertier & Marrero, LLP Docs (as defined below) are provided for your reference only and have been developed for companies incorporated in California or Delaware with primary offices in California. You acknowledge and agree that the making available of these documents (the “HBM Docs”) to you by Hilmoe, Bertier & Marrero, LLP  (“HBM”) shall not create any attorney-client or other confidential or special relationship between you and HBM and does not constitute the provision of legal advice or other professional advice by HBM. You should seek advice from an attorney licensed in the relevant jurisdiction(s), as well as a tax professional, before relying on the HBM Docs. The questionnaire and documents produced by HBM Docs may be considered Attorney Advertising under the ethical rules of certain jurisdictions.  Additionally, the information provided in the HBM Docs and the questionnaire does not constitute tax advice. Any discussion of tax matters is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code (or equivalent in the relevant jurisdiction) or promoting, marketing or recommending to another party any transaction or matter.  You further agree and acknowledge that the HBM Docs have not been prepared with your specific circumstances in mind, may not be suitable for use in your business, and do not constitute tax advice. Relying on these HBM Docs, you assume all risk and liability that may result. You should not use HBM Docs and you should consult your tax, accounting and/or legal advisors in the event the business you are considering organizing has material existing assets, liabilities or operations, or if any assets or contributions are being made by a founder that would cause the value of the company to be anything other than minimal.