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This Worldwide Website (including its sub-pages) was created by Coughlin Stoia Geller Rudman & Robbins LLP (“Coughlin Stoia”) and is © 2008 by Coughlin Stoia. All rights are reserved. Permission is granted to view, store, print, reproduce and distribute any pages within this Worldwide Website provided that: (a) none of the pages is modified; and (b) this page is included with any distribution. DISCLAIMER Materials on this Worldwide Website (“Website”) are provided for informational purposes only and do not constitute legal advice, do not necessarily reflect the opinions of Coughlin Stoia or any of its attorneys or clients and are not guaranteed to be complete, correct or up-to-date. This Website is not intended to create an attorney-client relationship between you and Coughlin Stoia. You should not act or rely on information in this Website without seeking the advice of an attorney. If you are interested in having Coughlin Stoia represent you in a legal matter, the best way to initiate possible representation is to call the Client Relations Department at (619) 231-1058 or toll-free at (800) 449-4900. You may also communicate with the Client Relations Department by e-mail through the link located in the “Contact Us” section of this Website. HIRING OF LEGAL COUNSEL Hiring a lawyer is an important decision that should not be based solely upon written information about our qualifications and experience. Coughlin Stoia has endeavored to comply with all known legal and ethical requirements in compiling this Website. In some jurisdictions, this Website may be considered attorney advertising. Prior results do not guarantee a similar outcome. Coughlin Stoia does not desire to represent clients based upon their review of portions of this Website that may not comply with legal or ethical requirements. LINKS The investor resources page and some other segments of this Website contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that Coughlin Stoia sponsors, endorses, is affiliated or associated with or is legally authorized to use any trade name, registered trademark, logo, legal or official seal or copyrighted symbol that may be reflected therein. WEBSITE RESPONSIBILITY To the extent the State Bar Rules of a jurisdiction require us to designate a principal office and/or attorney responsible for this Website, Coughlin Stoia designates its office in San Diego, California, USA as its principal office and designates Michelle M. Ciccarelli as the attorney responsible for the Website. IMAGES OF INDIVIDUALS Images of individuals on this Website may include members and associates of the firm, stock photography representative of clients of the law firm, or persons who happen to appear in promotional photographs. TESTIMONIAL To the extent that any information contained herein constitutes a “testimonial” under Cal. R. Prof. Conduct §§1-400(E), Standard 2 (2004), the testimonial does not constitute a guarantee, warranty or prediction regarding the outcome of any legal matter. STATE PRACTICE, ADVERTISING RESTRICTIONS AND DISCLAIMERS All states and jurisdictions have statutes that make it unlawful for any person or group of persons to hold themselves out as attorneys unless admitted and licensed to practice as an attorney at law. Our firm litigators practice in the federal district courts throughout the United States. Our attorneys may also litigate in state courts where they are licensed to practice. We have attorneys licensed to practice in state courts in: Arizona California Colorado District of Columbia Florida Georgia Hawaii Kentucky Maryland Massachusetts Michigan Minnesota Montana Nevada New Jersey New Mexico New York North Carolina Ohio Oklahoma Oregon Pennsylvania Texas Washington We have attorneys admitted to practice in the following federal courts: United States Supreme Court United States Circuit Court of Appeals in the following Circuits: First Second Third Fourth Fifth Sixth Seventh Eighth Ninth Tenth Eleventh District of Columbia United States District Courts: District of Arizona Eastern District of Arkansas Western District of Arkansas Central District of California Eastern District of California Northern District of California Southern District of California District of Colorado District of Columbia Middle District of Florida Northern District of Florida Southern District of Florida District of Hawaii Central District of Illinois Northern District of Illinois Eastern District of Kentucky District of Maryland District of Massachusetts Eastern District of Michigan Western District of Michigan District of Minnesota District of Montana District of Nebraska District of Nevada District of New Jersey Eastern District of New York Southern District of New York Northern District of Oklahoma District of Oregon Eastern District of Pennsylvania Western District of Pennsylvania Eastern District of Texas Northern District of Texas Southern District of Texas Western District of Texas District of Utah Eastern District of Washington Western District of Washington Eastern District of Wisconsin Western District of Wisconsin Additional Court of Appeals for the Armed Forces United States Tax Court