Disclaimer.

/01About this Disclaimer

This Disclaimer governs your use of the website operated under the business name “Cross-Border Wills & Estates” (the “Website”) and any memoranda, articles, or other written materials made available for purchase or download through it (collectively, the “Materials”). The Website and Materials are published by James S.H. Kim (“the Author”), a lawyer authorized to practise law in the Province of British Columbia, Canada, and in the State of New York, United States of America.

By accessing this Website or purchasing any Materials, you acknowledge that you have read, understood, and agree to be bound by this Disclaimer. If you do not agree, you must not use the Website or purchase the Materials.

/02The Materials are not legal advice

The Materials are provided for general informational and educational purposes only. They are not legal advice, do not constitute a legal opinion, and must not be treated as a substitute for advice from a qualified lawyer who has reviewed your specific circumstances.

Legal questions, particularly in cross-border estate, tax, and succession matters, depend critically on facts that the Materials cannot anticipate — including the precise composition of your assets, the residency and domicile status of you and your beneficiaries, applicable treaty provisions, the timing of life events, and the law in force in each relevant jurisdiction at the relevant time. The Materials describe legal frameworks in general terms; they cannot resolve any individual matter.

/03No lawyer-client relationship

Your use of the Website, your purchase or download of any Materials, and any communication you may direct to the Author through the Website or otherwise do not create a lawyer-client relationship between you and the Author.

A lawyer-client relationship can arise only after:

• The Author has had an opportunity to review for and clear any conflicts of interest;
• The Author has agreed in writing to act for you on a specific matter; and
• You have entered into a written retainer agreement with the Author.

Until each of those conditions is satisfied, no lawyer-client relationship exists, no obligation of confidentiality applies to information you share, no legal advice is being provided, and the Author owes you none of the duties owed by a lawyer to a client.

/04The Materials provide general information

The Materials describe legal and tax frameworks in general terms applicable to typical fact patterns. They do not, and cannot, account for the specific facts of your situation. Two clients with apparently similar circumstances can require materially different advice based on facts the Materials cannot capture.

The Author has used reasonable care in preparing the Materials but makes no representation, warranty, or guarantee that:

• Any statement in the Materials is accurate, complete, or current;
• The Materials apply to your particular situation;
• The Materials reflect the most recent developments in the law of any jurisdiction;
• The Materials are free from errors, omissions, or inaccuracies; or
• The Materials are suitable for any particular purpose.

/05Laws change. The Materials may not

Statutes, regulations, treaties, case law, administrative interpretations, and government policy change continually. A memorandum that accurately states the law on the date of its publication may become outdated, partially superseded, or wholly inaccurate by the time you read it.

Each memorandum bears a date of publication. You should treat that date as the point at which the analysis was current and assume that subsequent developments may have changed the legal landscape. The Author has no obligation to revise, update, or notify you about changes to any memorandum after the date of its publication or your purchase.

Before relying on any memorandum, you must verify that the law it describes remains in force and applicable to your circumstances.

/06Jurisdictional limitations on the Author’s practice

The Author is authorized to practise law in the Province of British Columbia, Canada and in the State of New York, United States of America. The Author is a member of the Law Society of British Columbia and of the New York State Bar, and is subject to the rules of professional conduct of each.

The Materials may discuss the laws of jurisdictions other than British Columbia and New York — including the laws of other Canadian provinces, of other U.S. states, and of foreign countries — for the purpose of describing how those laws may interact with British Columbia and New York law in cross-border estate matters. The publication of the Materials does not constitute the practice of law in any jurisdiction other than those in which the Author is admitted, and the Author does not hold himself out as authorized to practise in any other jurisdiction.

If your matter requires advice on the law of a jurisdiction in which the Author is not admitted, you must retain counsel admitted to practise in that jurisdiction.

/07Reliance at your own risk

Any decision you take based on, or with reference to, the Materials is your decision alone. You assume full responsibility for verifying the accuracy and applicability of any information in the Materials before acting on it. You assume full responsibility for the consequences of any action or inaction based on the Materials.

If acting on a matter described in the Materials would have material legal, tax, financial, or personal consequences for you, you must consult a qualified lawyer, accountant, or other professional in the relevant jurisdiction before taking any action.

/08Consult independent counsel

The Author strongly recommends that any reader of the Materials engage independent legal counsel for advice on his or her particular circumstances. The Materials are designed to help readers understand the issues they face and walk into a consultation already informed — not to replace that consultation.

If you are involved in a contested estate matter, an active dispute, an audit, an examination, regulatory investigation, or any other adversarial proceeding, you should engage counsel immediately and rely on the Author’s Materials only as background reading subject to verification by your own counsel.

/09Third-party references and links

The Materials may cite, quote, summarize, or link to legislation, case law, government guidance, professional publications, websites, and other third-party sources. Such references are made for informational and analytical purposes only and do not constitute an endorsement of the source, its content, its accuracy, or the views of its authors.

Third-party content may change, be moved, or be withdrawn without notice. The Author has no responsibility for the availability, accuracy, or content of any third-party source referenced in the Materials.

/10Limitations of liability

To the maximum extent permitted by applicable law:

• The Materials are provided “as is” and “as available“, without representation, warranty, or condition of any kind, whether express, implied, statutory, or otherwise.
• The Author disclaims all representations, warranties, and conditions of any kind, including without limitation any representation, warranty, or condition of merchantability, fitness for a particular purpose, accuracy, completeness, currency, non-infringement, or quiet enjoyment.
• The Author shall not be liable for any direct, indirect, incidental, special, consequential, exemplary, or punitive damages, or for any loss of profits, revenues, data, goodwill, or other intangible losses, arising out of or relating to your use of the Website or the Materials — even if the Author has been advised of the possibility of such damages.
• The Author shall not be liable for any errors, inaccuracies, or omissions in the Materials, for any delay or interruption in the availability of the Website or Materials, or for any loss arising from your reliance on the Materials.
• The Author’s aggregate liability to you arising out of or relating to your use of the Website or the Materials shall not exceed the amount you paid (if any) for the specific Material giving rise to the claim.

Some jurisdictions do not permit the exclusion or limitation of certain damages. To the extent any of the limitations in this section is unenforceable in your jurisdiction, that limitation shall apply to the maximum extent permitted by the law of that jurisdiction.

/11Indemnification

To the maximum extent permitted by applicable law, you agree to indemnify, defend, and hold harmless the Author from and against any and all claims, demands, actions, causes of action, losses, damages, liabilities, costs, and expenses (including reasonable legal fees) arising out of or relating to:

• Your use of, or reliance upon, the Website or the Materials;
• Your violation of this Disclaimer or any applicable law; or
• Any decision you make or action you take based on the Materials.

/12Modifications to this Disclaimer

The Author may revise this Disclaimer at any time. Any revised version will be posted on this page with an updated effective date. Your continued use of the Website or purchase of Materials after a revision constitutes your acceptance of the revised Disclaimer.

You are responsible for reviewing this Disclaimer periodically. The version in effect at the time you access the Website or purchase Materials governs your use.

/13Governing law and jurisdiction

This Disclaimer is governed by and construed in accordance with the laws of the Province of British Columbia and the federal laws of Canada applicable in British Columbia, without reference to conflict-of-laws principles.

Any dispute arising out of or relating to this Disclaimer, the Website, or the Materials shall be resolved exclusively in the courts of the Province of British Columbia, sitting in Vancouver, and you irrevocably attorn to the jurisdiction of those courts.

/14Severability

If any provision of this Disclaimer is held by a court of competent jurisdiction to be invalid, illegal, or unenforceable, that provision shall be modified to the minimum extent necessary to make it valid, legal, and enforceable; or, if it cannot be so modified, it shall be severed, and the remaining provisions shall continue in full force and effect.

/15Questions about this Disclaimer

If you have questions about this Disclaimer, please contact the Author at the address below. Note that any such communication is not a legal consultation, will not create a lawyer-client relationship, and will not be treated as confidential.