Senior Law Handbook 2012 Edition

Continuing Legal Education in Colorado, Inc. (CBA-CLE) publications are intended to provide currentand accurate information about the subject matter covered and are designed to help attorneys maintaintheir professional competence. Nothing contained in this book is legal advice or other professionaladvice. Readers are responsible for obtaining advice from their own lawyers or other professional.Publications are distributed with the understanding that CBA-CLE does not render any legal, accounting,or other professional service. The contents of this book do not necessarily reflect the views of theInternal Revenue Service or any other regulating governmental entity. The material in this book representsthe opinions and views of the authors, and should not be construed as the views of any of theauthors' law firms or of Continuing Legal Education in Colorado, Inc. The proper interpretation or applicationof the material in the book is a matter for the considered judgment of the individual legal practitioner,and CBA-CLE disclaims all liability therefor. As with any legal textbook or other secondary authority,attorneys dealing with specific legal matters should also fully research current, primary authorities.