Legal

Legal Statement

General Disclaimer

This website (the “Site”) contains attorney advertising and is for informational purposes only. Decisions pertaining to legal services should not be based solely on marketing and advertisements. Any references to particular legal matters or prior results are not intended to convey that the same or similar outcomes can or will be achieved in other matters. While we make reasonable efforts to update the information on the Site, we make no representations, warranties or guarantees, whether express or implied, that the content on the Site is accurate, complete or up to date. Statements made on this Site are not intended to create or continue an attorney-client relationship, and information submitted through this Site will not establish that relationship. Accordingly, please do not submit confidential information to us through this Site. Unless KPMG Law US LLC (“KPMG Law US” or “we” or “us”) agrees to provide you with legal services, any information submitted through this Site or otherwise will not be confidential or subject to the attorney-client privilege and will not prevent KPMG Law US from representing an adverse party in a matter about which you have submitted such information. Statements made on this Site are not intended to seek professional employment in states in which such employment is prohibited or in which this Site or its contents would not comply with applicable laws and rules.

Information About Us

KPMG Law US is a Delaware limited liability company and a wholly owned subsidiary of KPMG LLP (“KPMG LLP”), a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited (“KPMG International” and collectively with KPMG Law US and KPMG LLP, “KPMG”), a private English company limited by guarantee. KPMG LLP does not provide legal services. KPMG International provides no client services. 

Privacy

By accessing the Site, you understand and agree that any personal information that you provide us may be processed pursuant to KPMG LLP’s Privacy Statement. You also understand and agree that KPMG may monitor any information you transmit over the Site without restriction at any time.

Our Liability

Due to the nature of electronic communication processes, we do not guarantee or warrant that the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information on this site is provided 'AS IS' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG Law US, KPMG LLP, KPMG International, any other member firm affiliated with KPMG International, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.

Intellectual Property Rights

KPMG Law US is the owner or the licensee of all intellectual property rights on the Site and in the material published on the Site, including, but not limited to, any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, artwork, graphics and information on or described in the Site. Any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights.

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Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from KPMG Law US and/or the appropriate content or material provider (including any third-party links). KPMG bears no risk, responsibility or liability if a user does not obtain such explicit written permission as advised by KPMG Law US.

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The KPMG name and logo are registered trademarks or trademarks of KPMG International and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG Law US, KPMG LLP, KPMG International or another KPMG member firm or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPMG Law US, KPMG LLP, KPMG International, or the respective KPMG member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prohibited to the fullest extent of the law. To request approval, please submit a request through the Contact Us page.

Prohibited Uses

You are prohibited from using the Site:

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KPMG reserves the right in our sole discretion to revoke or deny your access to the Site as applicable at any time and without notice.

Linking to The Site

Any third-party links on the Site are provided for your convenience and should not be considered an endorsement of such sites. KPMG Law US and KPMG LLP do not control and are not responsible for any of these sites or their content, security, or accuracy.

You are prohibited from establishing a link which:

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KPMG reserves the right to withdraw linking permission or to request removal of any link to the Site at any time and without notice.

© 2025 KPMG Law US LLC, a Delaware limited liability company and a subsidiary of KPMG LLP a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.

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The services described herein are not permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.

KPMG Law US LLC is a Delaware limited liability company and a subsidiary of KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG LLP does not provide legal services. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance. The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. 

© 2025 KPMG Law US LLC, a Delaware limited liability company and a subsidiary of KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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