Our Offices Are Temporarily Closed To The Public

For your safety and the safety of our employees, all Goldberg & Osborne physical offices throughout the state of Arizona have temporarily closed to the public due to the Coronavirus (Covid-19) as of Tuesday, March 17th, 2020. However, our employees are still hard at work for you from their homes.

Current Clients

We are continuing to work on your case, so please don’t worry. To reach your assistant or your attorney, please dial their phone number as usual. They are available 8 am – 5 pm, Monday – Friday.

New Case Evaluations

We are still taking new cases and have created safe ways for you to communicate with us. Call anytime 24/7 at 1-800-THE-EAGLE (1-800-843-3245) or text us at (602) 808-6100.

We appreciate your understanding during this difficult time and will provide an update when our offices are ready to reopen to the public.

Thank you,

Mark Goldberg and John Osborne

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NUESTRAS OFICINAS ESTÁN CERRADAS AL PUBLICO TEMPORALMENTE

Para suseguridad y la seguridad de nuestros empleados, las oficinas han cerrado al público temporalmente dado el Coronavirus (Covid19). Sin embargo, nuestros empleados siguen dedicados trabajando desde sus hogares.

CLIENTES ACTUALES

Continuamos trabajando en sus casos, así que no se preocupen. Para comunicarse con su asistente o abogado, por favor márqueles como normal. El os están disponibles 8am – 5pm lunes – viernes.

EVALUACIONES DE NUEVOS CASOS

Seguimos tomando casos nuevos y hemos creado maneras seguras para poderse comunicar con nosotros. Llámenos a cualquier hora 24/ 7 al 1800ELAGUILA (18003524845) o envié un mensaje de texto al (602) 8086100.

Agradecemos su comprensión durante este tiempo difícil.

Gracias.

Goldberg & Osborne Wins Verdict Against Insurance Company

Goldberg & Osborne has successfully defeated Knightbrook Insurance Company in the Arizona Court of  Appeals.

More information about this verdict can be obtained through the official decision.

Guide to Recognizing and Getting Help for Military-Service Related PTSD

Military veterans are a population that is particularly at risk for developing post-traumatic stress disorder, also known as PTSD.

In fact, the National Center for PTSD reports that as many as 20% of returning veterans from Operation Iraqi Freedom (OIF) and Operation Enduring Freedom (OEF) experience PTSD. What’s more, PTSD is a notoriously under-reported disorder among this population as well.

If you think you are one of the many military service veterans suffering from this debilitating disorder, it’s important to realize that you are not alone and that there is hope.

What Is PTSD?

Post-traumatic stress disorder is a psychiatric disorder that can result from witnessing or experiencing life-threatening or deeply distressing experiences, also known as trauma.

After a traumatic event like those that can be encountered in a combat zone, it’s natural for the body and mind to experience a variety of stress reactions like shock, confusion, and other intensely emotional responses.

Over time, these reactions generally subside and though the memory is not usually forgotten, the physical and mental stress reactions from the trauma will become less severe.

With PTSD, however, the sufferer of trauma experiences the initial stress reactions long after the incident occurred. It’s been likened to re-experiencing the event over and over again weeks, months, and sometimes years afterwards.

Symptoms of PTSD can also appear long after the trauma was experienced. As such, veterans may return from a conflict zone without any obvious signs of PTSD for an extended period of time only to develop the disorder later in life. This latency period can be especially problematic and confusing for friends, family, and loved ones, not to mention the victims themselves.

What Does PTSD Look Like?

The first step of coping with and finding treatment options for your PTSD is identifying the disorder in the first place. As PTSD is a psychological disorder, some symptoms might be harder to pick out than others. Some individuals might even notice the signs but will be unwilling to admit they have a problem.

But just like with any problem, whether it be during active duty or in civilian life, the more you know about a situation, the better equipped you’ll be to handle it.

The U.S. Department of Veterans Affairs points out four types of PTSD symptoms: reliving the event, avoiding reminders of the event, experiencing negative changes in beliefs and feelings, and a state known as hyperarousal.

When most people think of the term “post-traumatic stress disorder” they’ll typically envision the first symptom: reliving the event. And while many people might think that people with PTSD simply have strong memories of a traumatic event, the truth is that it usually manifests much more realistically.

PTSD sufferers might have intense nightmares about the trauma or might experience what is called a “flashback,” vivid recollections so realistic that it feels like you are actually experiencing the trauma firsthand. These episodes may be accompanied by visual or auditory hallucinations that can make it even harder to tell what is real and what isn’t.

These flashbacks can be brought on by a variety of environmental details, from news reports or gunshots to simple objects or even smells. Such details that bring about flashbacks are known as “triggers.”

Another symptom of PTSD involves avoiding certain situations that may remind you of the specific trauma. This symptom relates directly to such triggers and can be different for everyone. It could be crowds, certain vehicles, a particular activity or location, or even a specific person. The key here is that an individual suffering from PTSD will go to great lengths to avoid interacting with anything that might make them remember details about the traumatic event.

Negative changes in beliefs and feelings is the third symptom of PTSD and is a bit more vague than the last two. Beyond that, it can be hard to identify a shift in personality and beliefs if you are both the observer and the subject. As such, it might be beneficial to use the opinions of people you are close to in order to judge your situation a bit more objectively.

A few characteristics of this symptom may be that you feel like you are no longer capable of having positive feelings about others and maybe even your own family. You may also have a hard time trusting anyone, especially outside of a combat zone. Another aspect of the symptom may be that you cannot remember certain parts of the event or simply can’t bring yourself to talk about them.

The last symptom of PTSD is hyperarousal, a term that describes the state of being on constant high alert. This can manifest in anger and irritability, anxiety, trouble sleeping or concentrating, and an inability to feel safe in a situation (e.g. only being able to sit in a restaurant with your back against a wall). This hyperarousal may be similar to the feelings involved with being inside a combat zone.

If the above symptoms sound familiar, you may have post-traumatic stress disorder. If you are still unsure though, the U.S. Department of Veterans Affairs offers a self-assessment tool that can help you determine whether you are exhibiting signs of PTSD.

You should also seek the advice of a qualified medical professional for a definitive diagnosis and any additional treatment options you may require. Your treatment may also be covered by a variety of government programs created specifically to help veterans with PTSD.

For a list of therapists, assessment advice, and ways to see if you qualify for a military-service-based PTSD healthcare program, have a look at these resources from the National Center for PTSD from the Department of Veterans Affairs.

If you would like to talk to someone for more advice on assessing your PTSD symptoms, there are a variety of national helplines that can give you advice and help you find treatment options:

Strategies to Help You Cope with Your PTSD

After identifying the symptoms of your PTSD and realizing that you may have a problem, the next step is learning ways to cope with your post-traumatic stress disorder.

While some sufferers of PTSD will see their symptoms diminish over time, other victims may experience the disorder’s effects for the rest of their lives.

As such, it’s important to develop the skills and strategies necessary to reduce the effects of PTSD and learn to live a happy and fulfilling life.

If you are currently having a hard time dealing with your symptoms of PTSD and feel like you might be a danger to yourself or to others, either call 911 or contact the help center below:

Getting the Help You Need

Transitioning from military to civilian life can be hard for a veteran. Making the choice to get help for your post-traumatic stress disorder can be even harder. But, doing so is the first step towards overcoming the debilitating effects of PTSD.

Use the resources below to get help from qualified professionals.

The Veteran Crisis Line – 1-800-273-8255 and press “1”.

DISCLAIMER: This guide is provided only for informational purposes and is not intended to be a substitute for legal or other professional advice. This guide does not contain nor is it intended to provide legal or other professional advice for any specific situation and readers should not take action or refrain from taking action, based only on the information provided in this guide. Goldberg & Osborne has attempted to provide accurate and current information in this guide, but cannot and does not guarantee that the information is accurate, complete, or up to date. This guide may contain links and/or search terms that will lead to external websites as a convenience to the reader, but Goldberg & Osborne is not responsible for the content or operation of any website other than its own website. The presence of a link or a search term does not imply and is not an endorsement by Goldberg & Osborne of the website provider or the information contained on any linked website or on any website contained in search results from a search term provided in the guide.

Guide to Recognizing and Getting Help for Substance Abuse

Drug-related overdoses have increased at an alarming rate in the past few decades. In fact, the Center for Disease Control estimates that over 100 Americans die a day from drug-related overdose, the majority of which result from opioids.

If you think you or a friend or loved one is struggling with addiction, it’s important to recognize the signs and get the help needed to overcome this potentially fatal problem.

How Does Addiction Work?

Substance addiction occurs through a complex interaction of many different factors, responses, and patterns of behavior. While it has been a subject of great research and scrutiny, scientists haven’t yet fully tackled all the aspects that go into a substance use disorder.

What they have discovered, though, is that an addiction is chemically fueled by three aspects: pleasure, memory, and tolerance.

The pleasure aspect of substance addiction comes into play through the release of the chemical dopamine. When it comes to any sort of pleasurable activity, whether it’s riding a bike, eating a nice meal, or figuring out a puzzle, dopamine is responsible for activating the areas of the brain responsible for perceiving that activity as enjoyable. This dopamine is released from an area called the nucleus accumbens, nicknamed the pleasure center, and spreads across the brain to create a feeling of reward.

Certain drugs, however, act as a way to bypass the typical requirements for dopamine release and instead hack directly into the pleasure center to release dopamine. Beyond being able to skip the work usually involved in triggering the reward sensation, some drugs can also release two to ten times as much dopamine compared to natural processes. In this way, the brain will experience a more powerful reward than might be possible without it, making such a drug highly addictive.

The memory aspect of substance abuse is a recent addition to the scientific understanding of addiction. Researchers discovered that dopamine also plays a role in the learning processes related to rewards, not just the rewards themselves. As such, using an addictive substance over time can overload the areas of the brain responsible for motivation so that cravings for the drug are stronger and less controllable than many other desires.

What’s more, the chemical malfunction can strongly link drug use to certain situations. This interplay leads to the development of “triggers,” any sort of environmental cue (from bars and parties to cigarette smoke or even certain people) that signal intense cravings for the drug.

Tolerance is another aspect of addiction and, as with the other factors, also has to do with how the brain processes dopamine. As a drug user continually floods his or her brain with this pleasure chemical, the body begins to account for the dopamine overload by decreasing its release rate. As a result, the same amount of a drug that created such a high the first time will be less pleasurable after repeated use.

Due to the interweaving of the memory aspect of addiction, an addict will be chemically driven to achieve that same high to the point of putting a potentially fatal amount of a toxic substance into their body.

The complex entanglement of these three factors of addiction are the main driving forces behind how easily someone can develop a substance abuse problem. Now that you know a bit about the mechanisms behind addiction, let’s take a look at some of the warning signs to help you identify if you or a loved one has a problem.

Identifying a Substance Abuse Problem in Yourself

One of the most difficult things a substance abuser has to do on the road to recovery is to first admit they have a problem. Part of this difficulty comes from the fact that their brains have already become so altered to seek out the drug that they are incapable of using objective reasoning when it comes to their problem.

This is called a “cognitive bias” — a way of thinking that impedes rationality. As such, many addicts will subconsciously come up with justifications for their substance abuse like “I just use it to unwind after a hard day” or “at least I’m not using as much as my friends.” These types of justifications keep a substance abuser from admitting they have a problem and, ultimately, keep them from having to give up the drug.

Here is a list of criteria provided by the Diagnostic and Statistical Manual of Mental Disorders, 5th Edition (DSM 5), that can be used to determine if you have a substance use disorder. In general, meeting two to three of these criteria correlates with a mild substance use disorder, four to five indicates moderate, and six to seven mean a severe substance use disorder.

  • Taking the substance in larger amounts and for longer than intended
  • Wanting to cut down or quit but not being able to do it
  • Spending a lot of time obtaining the substance
  • Craving or feeling a strong desire to use the substance
  • Repeatedly being unable to carry out major obligations at work, school, or home due to substance use
  • Continuing use despite persistent or recurring social or interpersonal problems caused or made worse by substance use
  • Stopping or reducing important social, occupational, or recreational activities due to substance use
  • Recurrent use of substances in physically hazardous situations
  • Consistent use of substances despite acknowledgment of persistent or recurrent physical or psychological difficulties from using substances
  • Experiencing tolerance as defined by either a need for markedly increased amounts to achieve intoxication or desired effect or markedly diminished effect with continued use of the same amount
  • Experiencing withdrawal or using the substance to avoid withdrawal

Withdrawal is the body’s natural response to no longer being under the influence of a particular substance. As the chemistry of your brain was once supplemented by the drug, the sudden absence of this drug causes the brain to overreact, usually resulting in a variety of symptoms like anxiety, cold sweats, nausea, and insomnia.

Not all substances produce the same withdrawal effects. Here are a few resources provided by MedlinePlus, a government organization that’s part of the U.S. National Library of Medicine. If you think you may have a substance abuse problem, recognizing the withdrawal symptoms outlined below may be key to moving towards getting the help you need.

Identifying a Substance Abuse Problem in Others

While recognizing substance abuse in yourself can be hard, seeing it in others can be just as challenging.

On the one hand, if your friend or loved one comes to you for help and admits they may have a substance abuse problem, you can use the above-mentioned DSM 5 test to evaluate their situation. Although you can ask them the questions directly, it’s worth noting that some people may not be entirely truthful with you or may be unwilling to answer the questions. Sometimes just pointing these individuals to the test can be enough to help them realize their abuse problems and start looking for the help they need.

Other people may not be as forthcoming with their problem or may be ignoring it entirely. In this case, you may have to rely on identifying certain signals of abuse. Here is a list of some possible changes you may have noticed that could point to substance abuse.

  • Changes in physical health: decreased motivation or energy, frequent sickness
  • Problems at their job or school: frequently calling in or missing work, sudden apathetic disposition, decreased performance
  • Sudden behavioral shifts: avoiding contact with friends and family, secrecy about their activities, unusual mood changes
  • Neglected physical appearance: decrease in hygiene, grooming, or clothing style
  • Money problems: frequently asks for money, may be stealing money or items from you or others to support their habit

If you notice a sudden shift in any of these behaviors, it’s possible your friend or loved one is struggling with a substance abuse problem. The next step is getting them the help they need.

Getting Help for a Substance Abuse Problem

As mentioned above, if you have a substance abuse problem, one of the biggest hurdles is simply admitting it. Once you get to that point, it’s only a matter of finding a proper treatment facility or program.

While some drugs like nicotine and tobacco might allow abusers to quit on their own, other more serious substances and addictions require the help of qualified professionals. Trying to quit certain substances “cold turkey,” for instance, may actually lead to a variety of health problems like seizures, coma, and even death. A treatment center gives substance abusers access to the expertise of a medically certified staff so that your safety will never be compromised.

Such centers will also typically provide supplemental services like counseling, stress management, talk and group therapy, and ongoing support to reduce the likelihood of relapse. While no treatment plan works the same for every patient, the incorporation of these services has been proven more effective than drug-based therapy alone.

The Substance Abuse and Mental Health Services Administration (SAMHSA) is one of the best resources for finding a treatment facility near you. It can also provide answers to condition-specific questions and treatment advice as well. Their national helpline is available 24/7, 365 days a year and is absolutely free.

  • SAMHSA National Helpline: 1-800-662-HELP (4357)

Persuading someone you care about to seek out help can be particularly challenging, especially if they do not think they have a problem. Displaying anger or harsh judgement may cause them to overreact or ignore you entirely. In that same vein, abrupt interventions popularized by modern television have shown no difference in the likelihood of beginning treatment. What’s more, they could backfire and result in aggression or violence.

Instead, let an addicted friend or loved one know that you care about their well-being and because of the reasons above, you think they might have a problem and should seek help. If they refuse to check in to a treatment center, try to get them to agree to see a qualified physician. Oftentimes, an unbiased medical opinion can be all it takes to make your friend or loved one realize they have a problem.

The American Society of Addiction Medicine has a Find a Physician feature that can help you get in touch with a qualified physician near you for this purpose.

If you have any questions regarding substance use disorders or need advice on how to handle it for yourself or someone else, feel free to visit the National Institute on Drug Abuse or SAMHSA for more information or call the SAMHSA national helpline at 1-800-662-HELP (4357) any time, day or night.

You can also use search terms like “substance abuse advice,” “substance abuse counseling,” “substance abuse recovery”, or “drug addiction help” in your area in search engines for more information.

Conclusion

Dealing with a substance abuse problem can be one of the hardest things a person will ever do. The idea of living life without the crutch of a particular substance might seem like a daunting task. But with the help of friends, family members, and the qualified expertise of professionals at a treatment center, you or your loved one can move on to a happy and sober life.

DISCLAIMER: This guide is provided only for informational purposes and is not intended to be a substitute for legal or other professional advice. This guide does not contain nor is it intended to provide legal or other professional advice for any specific situation and readers should not take action or refrain from taking action, based only on the information provided in this guide. Goldberg & Osborne has attempted to provide accurate and current information in this guide, but cannot and does not guarantee that the information is accurate, complete, or up to date. This guide may contain links and/or search terms that will lead to external websites as a convenience to the reader, but Goldberg & Osborne is not responsible for the content or operation of any website other than its own website. The presence of a link or a search term does not imply and is not an endorsement by Goldberg & Osborne of the website provider or the information contained on any linked website or on any website contained in search results from a search term provided in the guide.

Guide to Dealing with Child Abuse

The Center for Disease Control reported that in 2014 alone, an estimated 702,000 children were confirmed to be the victims of child abuse.

The agency also estimates that at least 25% of children will experience child abuse at some point in their lives, and one in seven have experienced it in the past year.

While childhood is supposed to be a time of development, exploration, learning, and safety, it’s clear that it can be the opposite of that for a shocking number of children. What’s more, since the abuse occurs during the developmental stages, the effects of this mistreatment may be felt for the rest of an individual’s life.

Helping put an end to child abuse takes education about what actually constitutes child abuse, learning to recognize its signs, and knowing how and where to report it. Taking the time to inform yourself about such information is not only important, it could end up saving a life.

The Four Types of Child Abuse

While many people may think of child abuse only as physical abuse, the truth is that there are three other types of abuse that can occur as well, each with their own immediate and lasting impacts. These hidden types of abuse are emotional abuse, neglect, and sexual abuse.

The most recognizable form of child abuse is physical abuse. Any action that results in unreasonable physical harm of a child is considered physical abuse. This might include slapping, hitting, yanking, and grabbing a child too roughly, among other things.

One of the biggest problems when it comes to identifying physical abuse is knowing where discipline ends and abuse begins. For example, despite carrying a greater probability for lasting effects such as aggressive and defiant behavior, spanking a child is still considered by many people to be a reasonable method of discipline.

It is worth noting, however, that each state has different laws regarding what constitutes abuse. You can find out your state’s laws on the issue here.

In general, physical abuse and discipline is differentiated by the motivation behind the action. Discipline, for instance, is meant to instruct a child – to show them why a certain behavior or act is inappropriate. Their future behavior then is shaped by the clear boundaries that a parent’s discipline reflects.

Abuse, on the other hand, is built on unpredictability and a lack of self-control. A parent might hurt their child for a certain action one day and brush it aside on another. It just depends on how they’re feeling. The key here is the discipline which constitutes physical abuse comes as a result of emotion and not out of a desire to teach the child. However, the desire to teach a child can be taken too far by an abusive person and can be used as an excuse for the abuse.

Emotional abuse is another form of child abuse and is commonly overlooked. Don’t be fooled by a lack of physical scars; emotional abuse can be just as crippling as physical abuse. This kind of abuse can be broken down into six types: rejecting, ignoring, terrorizing, isolating, corrupting, and exploiting. Listed below are some examples of each:

  • Rejecting: harsh and unreasonable criticism, humiliating remarks, refusing affection, kicking a child out of the home, excessive teasing
  • Ignoring: lack of emotional engagement, failure to provide medical care or attention, inability or refusal to meet developmental needs of the child
  • Terrorizing: either verbally or physically threatening the child, belittling the child in front of friends and family, promoting a hostile atmosphere
  • Isolating: refusing to allow the child to see other children, not allowing interaction at social events, leaving unattended for extended periods
  • Corrupting: allowing use of or exposing a child to illegal substances like drugs and alcohol, promoting sexual activities that are inappropriate for their age, encouraging behaviors that may be unethical like lying and stealing
  • Exploiting: having an unreasonable expectation of a child to care for his/her siblings, giving a child an excessive number of chores, setting unrealistic intellectual and physical developmental standards

Another type of child abuse is neglect. Like the other forms of abuse, sometimes they  overlap. For instance, physical abuse is commonly accompanied by emotional abuse like terrorizing and ignoring. Neglect is also similar to certain types of emotional abuse but is more focused on the inability to meet the child’s basic needs.

A child has a wide variety of needs for development and growth such as a safe home, adequate food, a healthy level of hygiene, and general supervision. Failure to meet such needs is considered neglect.

It could be that a parent is physically or mentally disabled and unable to care for the child properly, or maybe that they are working long hours and leaving their children to care for themselves, or possibly the parent has a drug problem. In any case, not providing the right environment to meet these needs, whether it’s a parent’s fault or not, is still considered neglect.

The last type of child abuse is sexual abuse. While other forms of abuse can be particularly hard to spot and are often underreported, sexual abuse typically carries with it a social stigma. As such, many instances of sexual abuse are never brought to light and the victims can carry the guilt and shame with them for the rest of their lives.

One aspect of sexual abuse that is generally misunderstood is that it doesn’t always involve physical touching. Some acts that constitute non-physical child sexual abuse are sexual phone messages or online interactions, exposure to pornographic material, owning or sharing child pornography, masturbation in the child’s presence, or even talking about inappropriate sexual topics.

It’s also important to note that while some sexual abuse can come from an adult, the perpetrator can also be an older sibling or a similarly-aged friend.

Long-Term Effects of Child Abuse

Child abuse is an especially harmful type of abuse because the victim is still developing both physically and mentally. As such, any form of abuse may have lasting effects that extend well into adulthood. In addition, these effects may not even be noticeable until years after the instance of abuse due to repression.

Some of the long-term effects of such child abuse may include stunted mental development, lack of social and emotional development and skills, decreased linguistic ability, a higher risk of psychological disorders like depression, anxiety, dissociative identity disorder, and post-traumatic stress disorder, and even higher risks of physical problems like heart and lung diseases and obesity.

Another long-term effect of child abuse is the perpetuity of abuse. For instance, about 30% of child abuse victims go on to abuse their own children. As such, the cycle of abuse can start with a single individual and continue throughout multiple generations.

Signs of Child Abuse

One of the first steps to stopping child abuse is identifying the signs. While signs of general abuse may include rebellious behavior, psychological disorders like depression or anxiety, or sudden changes in behavior or school performance, the Mayo Clinic provides specific signs to look for that correspond with each of the four types of abuse.

  • Physical Abuse
  • Injuries and bruises with inadequate explanation
  • An attempt to hide such injuries by wearing inappropriate clothing (e.g. long sleeves or a jacket during summer)
  • Continually untreated medical issues
  • Emotional Abuse
  • Desperately seeking the affection of an adult
  • Lack of emotional development
  • Depression or lowered self-esteem
  • Decreased school performance
  • Social withdrawal
  • Neglect
  • Noticeably poor hygiene
  • Weather-inappropriate clothing (e.g. shorts during the winter)
  • Frequently misses school
  • Eating large amounts of food at once or keeping food for later
  • Lack of necessary medical attention
  • Sexual Abuse
  • STD or pregnancy
  • Age-inappropriate sexual knowledge or behavior
  • Sexually abusing other children
  • Complaints of genital pain
  • Blood in the underwear of the child

If you consistently notice these signs in a child, it’s important that you take the steps to address the possibility of abuse.

How to Report Child Abuse

If you think a child is being abused there are a variety of resources you can use to report the abuse.

If you suspect a child is being abused or neglected, you can contact the Childhelp organization through the National Child Abuse Hotline at 1-800-4-A-CHILD (1-800-422-4453) for more advice. You can also find a list of various numbers and services for reporting abuse organized by state here. This list is provided by the Child Welfare Information Gateway from the U.S. Department of Health & Human Services.

If you have seen signs of sexual abuse and would like to contact organizations specifically devoted to this type of abuse, you can contact RAINN (Rape, Abuse & Incest National Network) at (800) 656-HOPE (656-4673) or Darkness to Light at (866) 367-5444. The National Center for Missing & Exploited Children can also offer valuable information at (800) THE-LOST (843-5678).You can also contact your local law enforcement.

For more information on child abuse, including what it is, how to recognize it, and steps to take to correct or report it, use the search terms “child abuse signs,” “child abuse resources,” and “report child abuse” on any search engine.

No child deserves to be abused. By educating yourself about what constitutes child abuse and learning to recognize the signs, you can help put an end to this incredibly damaging type of abuse.

DISCLAIMER: This guide is provided only for informational purposes and is not intended to be a substitute for legal or other professional advice. This guide does not contain nor is it intended to provide legal or other professional advice for any specific situation and readers should not take action or refrain from taking action, based only on the information provided in this guide. Goldberg & Osborne has attempted to provide accurate and current information in this guide, but cannot and does not guarantee that the information is accurate, complete, or up to date. This guide may contain links and/or search terms that will lead to external websites as a convenience to the reader, but Goldberg & Osborne is not responsible for the content or operation of any website other than its own website. The presence of a link or a search term does not imply and is not an endorsement by Goldberg & Osborne of the website provider or the information contained on any linked website or on any website contained in search results from a search term provided in the guide.