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Legal Procedure in Nepal (2026): Civil + Criminal Procedure Pillar Guide
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Legal procedure in Nepal is governed mainly by the National Civil Procedure Code 2074 and National Criminal Procedure Code 2074, both commencing on 17 August 2018. The correct route depends on whether your matter is civil, criminal, constitutional or assigned to a specialised tribunal. Our civil-law practice can help you assess the proper route.

Key Takeaways

Nepal’s legal procedure separates civil claims, criminal prosecutions and constitutional remedies. The Procedure Codes control filing, notice, evidence, judgment, appeal and enforcement, while substantive laws define rights, duties, offences and penalties. The court, police or Attorney General may have different roles depending on the nature of the dispute.

  • The National Civil Procedure Code 2074 governs the main process for civil cases.
  • The National Criminal Procedure Code 2074 governs investigation, prosecution and trial in criminal matters.
  • Nepal’s regular court hierarchy is District Court, High Court and Supreme Court.
  • A civil case generally begins with a plaint; a criminal matter may begin with a First Information Report.
  • The Evidence Act 2074 concerns relevance, admissibility, burden and proof.
  • The Constitution of Nepal 2072 protects important criminal-process rights under Articles 20, 21 and 22.
  • Writ jurisdiction is connected with Article 133 for the Supreme Court and Article 144 for the High Court.
Figure 1 — What changes after a case enters court in NepalA comparison of the position before filing and after a court filing begins the formal procedural track.Figure 1 — Before and after court filing in NepalBefore filing• Dispute or alleged offence• Correct route is assessed• Evidence is gathered• Court or police is identifiedFiling or reportAfter entry• Formal case process starts• Notice or investigation follows• Parties present their case• Judgment may lead to appeal
Legal procedure in Nepal changes from an initial grievance or report to a formal court or investigation process after the proper filing step.

Legal procedure in Nepal sets the steps by which a dispute or prosecution moves from its beginning to judgment, appeal and enforcement. The National Civil Procedure Code 2074 and National Criminal Procedure Code 2074 provide the principal procedural framework, while the Civil Code, Criminal Code and sectoral laws define the underlying rights, obligations, offences and remedies.

This distinction matters. Substantive law answers questions such as whether a contract was breached, whether property rights exist or whether conduct is an offence. Procedural law answers how a person brings that issue before the proper authority, how the opposing party responds, how evidence is examined and how a decision is challenged.

The two Procedure Codes commenced on 17 August 2018, corresponding to Bhadra 1, 2075 BS. They replaced older procedural provisions of the Muluki Ain and created a more unified code-based framework. The exact route still depends on the claim, the alleged offence, jurisdiction and any special statute that applies.

Which courts form the court hierarchy in Nepal?

Nepal’s regular court hierarchy consists of the District Court, High Court and Supreme Court. The District Court generally hears matters at first instance, the High Court hears appeals and exercises constitutional jurisdiction under Article 144, and the Supreme Court is the apex court with appellate, constitutional and supervisory functions under the Constitution of Nepal 2072.

The District Court is the usual starting point for many civil and criminal matters. The current article identifies District Courts across 77 districts. It also describes their work as including original civil claims, many criminal trials, family matters, land disputes and execution of decrees, subject to jurisdictional rules and any specialised tribunal.

The High Court operates at the provincial level, with seven High Courts corresponding to Nepal’s provincial structure. It may hear appeals from District Court decisions and has writ jurisdiction under Article 144. It may also exercise supervisory functions over courts within its jurisdiction.

The Supreme Court is the highest regular court. It may hear appeals permitted by law, constitutional questions and writ applications under Article 133. Its supervisory role extends to subordinate courts and tribunals. A matter does not automatically reach the Supreme Court merely because a party is dissatisfied; the applicable appeal or constitutional route must be examined.

Specialised bodies may also operate within their statutory remit. The existing article identifies the Labour Court, Revenue Tribunal, Foreign Employment Tribunal, Debt Recovery Tribunal, Administrative Court, Special Court and Commercial Bench as examples. A specialised forum can change where a matter should be filed, so you should verify jurisdiction before preparing a case.

How do you file a civil case in Nepal?

A civil case normally begins when the plaintiff files a plaint, also called a formal claim, in the court with jurisdiction. The plaint states the parties, material facts, cause of action, relevant dates, relief sought and valuation for court-fee purposes. Under Section 25 of the Civil Procedure Code 2074, the filing must satisfy the applicable requirements, including verification.

A plaint is the document through which the claimant asks the court for relief. Depending on the dispute, relief may include declaration, specific performance, damages, injunction, partition, possession or another remedy recognised by law. The correct remedy should match the facts. Asking for a remedy without establishing its legal and factual basis can weaken the case.

The claim may involve property, contract, debt, family rights, compensation or another civil subject. The court-fee position depends on the type and valuation of the claim. The current article describes monetary claims as subject to an ad valorem schedule and non-monetary claims as potentially subject to a fixed-fee schedule. Verify the applicable court fee with the receiving court before filing.

Once the court accepts the filing, it may issue summons to the defendant. A summons is formal notice requiring the defendant to appear and respond. Service problems can affect the next step, especially where a party lives outside Nepal or cannot be directly located. A non-resident Nepali should obtain case-specific advice before choosing a power-of-attorney route.

What is a written statement in a civil case?

A written statement is the defendant’s formal response to the plaint. It answers the material allegations, raises positive defences and may include a counterclaim where legally available. The current article states that it is typically filed within 21 days from service of summons, with possible extension for cause; verify the summons and court direction in your matter.

The defendant should not treat the written statement as a general denial. It should address the allegations that matter to the dispute. Possible defences may include limitation, payment, performance, fraud, mistake, accord and satisfaction or illegality, depending on the facts and governing law.

The current article states that failure to file within the permitted period may allow the court to proceed ex parte. Ex parte means proceeding in the absence of a party who has not responded or appeared as required. It does not mean that the plaintiff automatically wins; the court may still examine the available evidence and legal basis.

Where the defendant is served abroad, the method and period may differ. The existing article refers to diplomatic channels, publication where direct service fails and representation through a power of attorney. These options are fact-sensitive. You should verify the court’s direction and service method rather than assume that a document signed abroad will be accepted without further steps.

Does mediation form part of civil procedure in Nepal?

Mediation may form part of civil procedure under the Mediation Act 2068 and the Civil Procedure Code 2074. The current article describes court-annexed mediation as mandatory in many civil matters after the written statement. A mediator helps the parties discuss settlement, but mediation does not remove the court’s role unless the dispute is resolved and the settlement receives the required treatment.

Mediation is different from a judgment. A mediator does not decide which party wins. The process gives parties an opportunity to reach a voluntary settlement. If settlement is not reached, the case may return to the court for the next procedural stage, subject to the court’s direction and the nature of the dispute.

You should consider whether the dispute is suitable for settlement. A practical settlement may resolve commercial, property or family disagreements without requiring the court to determine every contested issue. But you should not accept terms that you do not understand, particularly where land, continuing obligations, company control or a child’s interest is involved.

The relevant court may refer the matter to a mediator from an empanelled list, as described in the existing article. Do not assume that every civil claim follows an identical mediation schedule. The court, the pleadings and the category of dispute can affect what happens next.

How does evidence work in a Nepal case?

Evidence establishes the facts on which a party relies. The Evidence Act 2074 addresses relevance, admissibility, burden and proof, while the Procedure Codes regulate how the case moves through pleadings, hearing and decision. Evidence may include documents, testimony, physical material, records, correspondence and other material accepted under the applicable law.

Relevance means that material tends to prove or disprove an issue in the case. Admissibility concerns whether the court may receive and rely on that material. A document can appear useful but still require authentication, explanation or proof through a witness.

The parties should connect each important piece of evidence to a pleaded fact. Contracts, title records, correspondence, photographs, medical reports and other documents may matter in appropriate cases, but their value depends on authenticity, relevance and the issue being proved. Do not file material simply because it is available.

The current article states the civil standard as preponderance of evidence and the criminal standard as beyond reasonable doubt. These expressions describe different levels of persuasion. In a civil case, the court assesses which version is more probable. In a criminal case, the prosecution faces the higher burden associated with proving guilt beyond reasonable doubt.

Figure 2 — Key legal procedure figures in NepalFour panels show the commencement date of the Procedure Codes, the three regular court tiers, the two principal Procedure Codes and the five listed constitutional articles.Figure 2 — Key figures for Nepal’s procedure system201817 AugustCommencement dateProcedure Codes3Court tiersDistrict, Highand Supreme2Main CodesCivil ProcedureCriminal Procedure5Listed Articles20, 21, 22133 and 144Figures reflect the legal framework described in the supplied sources.
The principal numbers to remember are the 2018 commencement date, three regular court tiers, two Procedure Codes and five Constitution articles discussed here.

How does criminal procedure begin in Nepal?

Criminal procedure may begin with a First Information Report, commonly called an FIR, submitted at a police office. The FIR communicates an alleged offence and can lead to police investigation. The National Criminal Procedure Code 2074 governs the procedural framework, while the Criminal Code 2074 and other criminal statutes identify offences and possible punishments.

An FIR is not the same as a finding of guilt. It records an allegation and may trigger investigation. Police may collect information, question people, gather material and take other steps allowed by law. The allegation must still be assessed through the proper criminal process.

Arrest and bail are separate issues. A person accused of an offence has procedural protections, and the court may decide questions concerning release or detention under the applicable law and facts. You should obtain immediate legal advice if you or someone close to you is contacted by police, arrested or asked to provide a statement.

The current article identifies the Attorney General’s role in prosecuting state cases under the State Cases Act 2049. The prosecutor’s role and the police investigation are connected but distinct. The police investigate according to law, while prosecution of state cases involves the Attorney General’s constitutional and statutory role.

What happens after investigation and charge?

After investigation, a criminal case may proceed through a charge sheet, prosecution, trial and judgment. A charge sheet states the allegation placed before the court. The court then considers the prosecution case, the accused’s response and the evidence according to the Criminal Procedure Code 2074 and applicable substantive criminal law.

The charge is not itself proof. The prosecution must establish the alleged offence through admissible evidence. The accused may challenge the allegation, the evidence and the legal basis of the charge. The court decides the case after considering the material presented through the permitted process.

Criminal proceedings can involve victims, witnesses, investigating officers, prosecutors and the accused. The Constitution of Nepal 2072 recognises rights connected with fair trial, victims and protection from torture. Article 20 is associated with criminal justice rights, including fair trial and protection against self-incrimination; Article 21 concerns rights of victims; and Article 22 prohibits torture and cruel, degrading or inhuman treatment.

Do not assume that a police complaint, charge sheet or media report determines the result. The court’s decision must rest on the legal process and evidence. If you are a victim, witness or accused person, preserve relevant records and avoid altering, deleting or creating material after the dispute begins.

How do appeals and enforcement work?

An appeal asks a higher court to review a decision where the law permits. The usual regular route described in the current article is District Court to High Court and then, where permitted, to the Supreme Court. A judgment is different from execution: after judgment, a successful party may need a separate process to enforce a decree or order.

The High Court may review a District Court decision within the applicable appellate framework. The Supreme Court may hear a further appeal where the law permits. Not every decision carries the same right of appeal, and a party should verify the available remedy, filing period and required documents with the relevant court.

Execution means putting a decree or order into effect. In a civil matter, that may involve enforcement of the relief granted by the court. The current article identifies execution of decrees as part of District Court work. A decree does not necessarily resolve every practical step; the party seeking enforcement may need to apply through the prescribed process.

Keep the judgment, decree, pleadings, evidence and service records together. An appeal or execution application can depend on what the lower court decided and how the decision was communicated. Do not rely on an informal summary where the exact order is available.

When is writ procedure available in Nepal?

Writ procedure is a constitutional remedy connected with the Supreme Court under Article 133 and the High Court under Article 144 of the Constitution of Nepal 2072. A writ is not simply another name for an ordinary civil claim or appeal; the correct constitutional basis, respondent, relief and public-law issue must be examined first.

Writ jurisdiction may be relevant where a constitutional or public-law remedy is sought. The court’s jurisdiction and discretion depend on the Constitution, the facts and the relief requested. A person should not file a writ merely because an ordinary case is difficult or because another remedy is available.

The Supreme Court and High Court have different constitutional positions. The Supreme Court has writ jurisdiction under Article 133, while the High Court has writ jurisdiction under Article 144. The existing article also identifies the Supreme Court’s supervisory and constitutional functions.

Writ filing requires careful framing. The application should identify the decision, action or failure challenged and explain the legal basis for the requested order. Because a writ can affect public authorities and constitutional rights, obtain advice before choosing it instead of an appeal, review or ordinary proceeding.

What documents and information should you prepare?

The documents needed for legal procedure depend on the case type, relief, parties and court direction. The supplied material identifies pleadings, contracts, title deeds, photographs, medical reports, correspondence, court records and other supporting evidence as examples. It does not establish one universal document list, so you should verify requirements with the receiving court or police office.

For a civil filing, begin by organising the facts in date order. Identify the parties, addresses, cause of action, relief sought, relevant dates and documents supporting each important fact. A plaintiff should also assess valuation and the applicable court-fee position before submitting the plaint.

For a criminal matter, preserve the details of the alleged event, communications, records, witnesses and any police reference. Do not edit or destroy original material. If you are accused, take advice before making a statement where the facts are serious or unclear.

For an appeal or writ, collect the challenged decision, order, notice, pleadings and proof of communication. The proper document set depends on the remedy. A lawyer can help identify gaps, but the receiving authority controls what it will accept.

IssueCivil routeCriminal route
Usual starting documentPlaint filed by the claimantFIR or other lawful initiation of investigation
Main procedural codeNational Civil Procedure Code 2074National Criminal Procedure Code 2074
Other key authorityMediation Act 2068 and Evidence Act 2074State Cases Act 2049 and Evidence Act 2074
Typical first forumDistrict Court, subject to jurisdictionPolice investigation and competent court
Decision reviewAppeal may proceed to the High Court and, where permitted, Supreme CourtAppeal route depends on the decision and governing law
Proof described in the current articlePreponderance of evidenceBeyond reasonable doubt

Nepal’s supplied legal material does not establish one fixed completion time for every civil, criminal, appeal or writ case. Duration depends on pleadings, service, mediation, evidence, hearings, court directions, complexity and appeal. The one specific civil-response period stated here is typically 21 days from service, subject to possible extension for cause.

A civil case may move through filing, summons, written statement, mediation, issue-framing, evidence, arguments, judgment, decree and execution. Each stage can raise a separate question. A party may also appeal, which creates another procedural track.

A criminal matter may involve FIR, investigation, arrest or bail questions, charge sheet, trial, judgment and appeal. The length of investigation and trial is not fixed by the general description supplied for this article. Verify the position in the particular case with the police, prosecutor or court.

Be cautious about anyone promising a guaranteed completion date. Court procedure is controlled by the competent authority, not by a private lawyer. Our team can help you understand the likely stages and prepare the relevant response, but we cannot promise an outcome or processing time.

What does court fee mean in Nepal?

Court fee is a government charge connected with filing or pursuing a court matter. The applicable amount depends on the claim, valuation, remedy and schedule. The supplied material does not provide a current amount, so this guide does not quote one. Verify the current court-fee requirement with the receiving court before filing.

The current article describes monetary civil claims as generally connected with an ad valorem schedule and non-monetary claims as potentially connected with a fixed-fee schedule. Ad valorem means calculated by reference to value. That description does not replace checking the schedule applicable to your exact claim.

Keep government charges separate from professional fees. Your total legal expense can also be affected by drafting, copies, evidence, travel, service, hearings, appeals and enforcement. Alpine Law Associates can explain the factors relevant to your matter through its civil litigation service, but current charges must be verified before engagement.

What common mistakes weaken a case?

Common procedural risks include filing in the wrong forum, choosing the wrong remedy, missing a response period, failing to preserve evidence and treating an allegation as proof. A case can also suffer when the pleadings do not clearly state the facts, dates, parties, cause of action and relief requested.

  • Wrong jurisdiction: confirm whether the District Court, High Court, Supreme Court or a specialised tribunal is competent.
  • Incomplete plaint: state the material facts, relief and valuation clearly under the applicable rules.
  • Missed summons: check service and respond within the period stated by the court.
  • Weak evidence: connect each document or witness to a fact that must be proved.
  • Ignored mediation: understand whether the matter has been referred and what settlement terms mean.
  • Premature writ filing: assess whether an appeal or ordinary remedy is the proper route.
  • Unverified fees: confirm current government charges with the receiving authority.

Consider this illustrative scenario: a business claims that a supplier failed to perform a written contract. The business gathers the agreement, invoices, correspondence and delivery records, identifies the relief sought and assesses the proper civil forum. It then prepares a plaint, checks court-fee requirements and responds to directions issued after filing.

If the defendant receives summons, the defendant should review the allegations and prepare a written statement within the applicable period. The parties may be referred to mediation. If settlement fails, the court may proceed with issues, evidence, submissions and judgment. If a decree is granted, the successful party may need execution steps.

This example does not establish a deadline, document list or guaranteed result. It shows why the correct route depends on the claim. A dispute involving an offence, public authority, specialised statute or constitutional question may follow a different path.

Figure 3 — Civil and criminal routes in Nepal
Civil routeA claimant generally begins with a plaint and the court process may include summons, mediation and decree.Criminal routeA criminal matter may begin with an FIR, investigation, prosecution and trial.
Starting pointPlaintFIR or investigation initiation
Principal codeNational Civil Procedure Code 2074National Criminal Procedure Code 2074
Main decision-maker at trialCompetent courtCompetent criminal court
Possible early processSummons and mediation referralInvestigation, arrest or bail process
Proof describedPreponderance of evidenceBeyond reasonable doubt
Review routeAppeal where permittedAppeal where permitted

Civil and criminal proceedings in Nepal use different starting documents and procedural roles, even though both may move through evidence, judgment and appeal.

What should you do before filing a case?

Before filing, identify the legal problem, the parties, the remedy and the forum. Then collect the available evidence, check relevant dates, assess limitation and confirm the current filing and fee requirements. A careful first review can prevent a claim from being filed in the wrong court or on an unclear factual basis.

  1. Classify the matter: decide whether it is civil, criminal, constitutional or within a specialised tribunal’s jurisdiction.
  2. Identify the correct authority: consider the District Court, High Court, Supreme Court, police office, Attorney General’s role or another competent body.
  3. Prepare the facts: write the events in date order and identify the cause of action or alleged offence.
  4. Match evidence to facts: organise contracts, records, correspondence, witnesses and other material without altering originals.
  5. Choose the remedy: identify whether you seek damages, declaration, injunction, possession, partition, prosecution, appeal or writ relief.
  6. Check the filing requirements: verify the current court fee, documents, service details and any deadline with the receiving authority.
  7. Respond to the next step: monitor summons, notices, investigation requests, mediation referral, hearings and court directions.

Non-resident Nepalis may face additional service, appearance and power-of-attorney questions. A foreign national or a party outside Nepal should not assume that a Nepal filing can be completed in the same way as a local matter. Alpine’s non-residential Nepali services can help assess the practical route, subject to the authority’s requirements.

What are the main alternatives and edge cases?

Not every dispute belongs in an ordinary District Court case. A matter may involve mediation, a specialised tribunal, a constitutional writ, an appeal, criminal investigation or enforcement of an existing decree. The correct alternative depends on the statute, facts, relief and authority involved. The court or receiving body may require a different process.

For example, a party challenging public action may need to assess writ jurisdiction rather than file an ordinary private claim. A labour dispute may fall within a specialised labour forum. A debt or commercial dispute may raise tribunal or Commercial Bench questions. A case involving a non-resident party may require careful service planning.

These are not automatic classifications. The existence of a contract, public body, employment relationship or criminal allegation does not alone answer every jurisdiction question. Review the governing statute and current direction of the competent authority before filing.

For official legal texts, you can consult the Nepal Law Commission’s National Civil Procedure Code 2074 and its published legal materials. For Supreme Court matters, verify current information with the court. The law and filing practice can change, so this guide should not replace case-specific legal advice.

A lawyer can help classify the dispute, identify the forum, prepare pleadings, organise evidence, respond to summons, advise on mediation, appear in hearings and assess appeal or writ options. Legal counsel can also help a non-resident party consider representation and document execution, but the competent authority controls acceptance and procedure.

Our team can help you assess a civil, criminal, constitutional or procedural issue based on your facts. We can explain the difference between filing a case, responding to one, pursuing an appeal and enforcing a judgment. We cannot promise registration, a particular court result or a fixed timeline.

Start with classification. Civil claims generally use a plaint and the National Civil Procedure Code 2074. Criminal matters may begin with an FIR and proceed under the National Criminal Procedure Code 2074. The District Court, High Court and Supreme Court form the regular hierarchy, while evidence, mediation, appeals, writs and execution each have their own procedural questions.

  • Verify jurisdiction before filing.
  • Keep pleadings and evidence consistent.
  • Respond to summons or notices on time.
  • Do not assume that a writ replaces an appeal.
  • Check current court-fee and document requirements with the authority.

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If you need help understanding criminal case litigation in Nepal, civil filing, an appeal, writ procedure or evidence preparation, contact Alpine Law Associates with the basic facts and documents. We can help you identify the issues and explain the next lawful step.

Frequently Asked Questions

Nepal has no single legal procedure for every dispute. The steps depend on whether the matter is civil, family, property, contract, business, immigration, labour, tax, or criminal. The applicable law, receiving authority, evidence, and available remedies must be identified first. A lawyer can confirm the correct route for your facts.

Start by identifying the legal issue, the people or organisations involved, and the result you want. Keep relevant notices, agreements, identity records, correspondence, and other evidence. The correct filing authority and procedure depend on the matter. Before acting, verify the route with a Nepali lawyer or contact Alpine Law Associates.

There is no universal document list for legal matters in Nepal. Requirements vary with the case type, parties, authority, and applicable law. Documents may include evidence of identity, agreements, notices, or official records, but you should not rely on a general checklist. Confirm the exact requirements before filing.

The correct forum for a civil case depends on the dispute, the parties, the subject matter, and the applicable law. A District Court may be relevant, but that cannot be assumed for every claim. Filing in the wrong place can create problems. Obtain matter-specific advice before preparing or submitting documents.

Criminal procedure depends on the alleged offence, the evidence, and the authorities involved. A person may need advice about reporting, investigation, detention, prosecution, or court proceedings, depending on the facts. Do not discuss a serious allegation publicly or delay advice. Contact Alpine Law Associates promptly for a case-specific assessment.

Family procedure depends on whether the issue concerns divorce, custody, adoption, marriage registration, or another family matter. Different services and legal rules may apply to each situation. The parties’ relationship, documents, children, and location can affect the route. A lawyer should review the facts before any filing or settlement.

Company procedure in Nepal is separate from ordinary civil or family proceedings. The correct process depends on the proposed business, founders, ownership, documents, and compliance obligations. Registration and continuing compliance should be treated as separate tasks. For help with company formation or compliance, obtain advice based on the proposed structure.

An NRN may have routes that reduce the need to attend Nepal personally, but this depends on the matter and authority. A Power of Attorney may be relevant, and foreign documents may require a particular legalisation route. The receiving authority’s requirements must be confirmed before relying on remote representation.

A foreign national may need to follow a route different from a Nepali citizen, depending on the matter, documents, and authority. Foreign records, identity evidence, representation, and legalisation issues may affect the process. Nepal-specific advice is important before filing. Alpine Law Associates can review the proposed procedure through /contact-us.

Whether a lawyer is required depends on the type of matter and the stage of the process. Even where personal action may be possible, legal advice can help identify the correct authority, evidence, documents, and response. Do not assume that one rule applies to every civil, family, business, or criminal matter.

Nepal does not have one reliable timeline for all legal procedures. Duration depends on the matter, authority, documents, responses from other parties, hearings, evidence, and possible challenges. Any estimate must be case-specific and cannot be guaranteed. Alpine Law Associates can explain the factors affecting your likely route after reviewing the facts.

The cost depends on the type of matter, receiving authority, legal work required, documents, hearings, representation, and any applicable official charges. There is no single price for legal procedure in Nepal. Fees and expenses should be confirmed for your particular matter. Contact Alpine Law Associates rather than relying on an online figure.

An appeal may be available in some matters, but it is not automatic for every decision. The possibility depends on the case type, decision, applicable law, and procedural stage. Time-sensitive advice is important because a person may need to respond within the relevant legal framework. Obtain a case-specific review before waiting.

A rejected filing does not always mean the underlying claim has ended. The reason may involve the authority, documents, format, evidence, or another procedural issue. The available response depends on the matter and the decision received. Keep the rejection or written communication and seek advice before submitting a new filing.

Online availability depends on the matter, receiving authority, and stage of the procedure. Some communication or document preparation may be handled remotely, but you should not assume that a complete legal case can be finished online. Verify the current process with the relevant authority or ask Alpine Law Associates through /contact-us.

Disclaimer:
This article is intended solely for informational purposes and should not be interpreted as legal advice, advertisement, solicitation, or personal communication from the firm or its members. Neither the firm nor its members assume any responsibility for actions taken based on the information contained herein.

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