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Alternative Practice Disclosure
McGladrey is the brand under which RSM McGladrey, Inc. and McGladrey & Pullen, LLP serve clients’ business needs. Together, they rank as the fifth largest U.S. provider of assurance, tax and consulting services with 7,000 professionals and associates in nearly 90 offices. The two firms operate as separate legal entities in an alternative practice structure. McGladrey & Pullen is a licensed CPA firm that provides assurance services. RSM McGladrey is a leading professional services firm providing tax and consulting services.

International Network Disclosure
RSM McGladrey, Inc. and McGladrey & Pullen, LLP are members of the RSM International (“RSMi”) network of independent accounting, tax and consulting firms. The member firms of RSMi collaborate to provide services to global clients, but are separate and distinct legal entities which cannot obligate each other.  Each member firm is responsible only for their own acts and omissions, and not those of any other party.

Intellectual Property Information
McGladrey™, the McGladrey Signature, The McGladrey Classic Logo, The Power of Being Understood™, Power Comes from Being Understood™, and Experience the Power of Being Understood™ are trademarks or registered trademarks of RSM McGladrey, Inc. or RSM McGladrey, Inc. and McGladrey & Pullen, LLP.

All content on our site is protected by United States and international copyright laws. Any unauthorized copying, reverse engineering, redistribution, reproduction, publication or modification of Site content by any person without our prior written authorization is strictly prohibited, may be a violation of federal, state, or common law, federal,  state, or international  trademark laws, patent laws, and/or U.S. or international copyright laws, and may subject such a violator to legal action.

License
We authorize you to view, print and copy the materials on this site solely for your private, non-commercial use provided that you include with and display the associated copyright notice on any copy of all or a part of such content. No other use is permitted without our written permission.

We grant you personal, limited, revocable, nontransferable and nonexclusive permission to create a hyperlink to the home page of this site so long as (i) the link or your linking web site does not portray us or any of our products or services in a false, misleading, derogatory, or otherwise offensive matter; (ii) your linking web site complies with all applicable law and does not otherwise violate this Agreement or the rights of others; and (iii) your web site has, maintains and follows a privacy policy no less protective of user data than the privacy policy of our site. You may not use any of our logos or other proprietary graphic or trademarks as part of the link without our express written permission. We may revoke this license at any time, with or without cause, in which case you agree to immediately remove such hyperlink. You agree and acknowledge that this is not a trademark license by which you are using the link to indicate origin or source of any product or service you offer.  These terms do not grant any rights in any of our logos or trademarks beyond the permission to display the link to identify our website.

Disclaimer of Warranties
The laws and regulations referenced on this site vary depending on specific facts or circumstances. Thus, those laws or regulations may change over time. While we desire to provide current and accurate information, errors can occur. The information provided on this site is for general guidance and is intended to offer information of general interest. The information provided is not legal, investment, tax or accounting advice and should not be relied upon in that regard.  Consult a qualified professional advisor familiar with your particular factual situation before acting upon any of the information provided on this site. Do not send any confidential information to any employee of RSM McGladrey or McGladrey & Pullen until you have received an agreement from the applicable firm to perform the services requested.

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