INTRODUCTION

Gurtu & McGoldrick LLP is a premier New York based law firm dedicated to serving the needs of both, international and U.S. domestic clients, who may anticipate at some point to avail themselves of cross border international operations. Our professionals are particularly attuned and sensitive to the special needs and perspectives of foreign business wishing to operate in the U.S.

We advise businesses uniquely and comprehensively on the practical, commercial and legal issues of opening and operating a business; international sales, purchase and other transactions; United States Immigration laws; offshore entities including corporations and trusts; corporation and individual tax planning; and, general business advise.

Gurtu & McGoldrick LLP assists in all aspects of U.S. law for foreign clients engaged in business or investing in the U.S., or U.S. domestic clients trading or doing business overseas.

We recognize that our clients rely on us for the most economical and cost effective pricing that is clearly fair and equitable to them. It would be our privilege to be able to serve you and are confident that you will be pleased with the personalized service and quality of the professional expertise rendered by us.

We represent domestically and internationally, a range of clients who are involved in various specialized industries, including foreign and domestic computer software and hardware sales and services, and, advanced technology. Our international clients are from various parts of the world, including China, France, Spain, Greece, Morocco, United Kingdom, Belgium, Algeria and India, to name a few, where I frequently visit and speak to trade organizations.

We also serve many computer software and advanced technology companies throughout the United States which have foreign affiliates or employ computer personnel from abroad. In this context we have advised companies on all aspects of United States corporate and individual taxation, formation of U.S. and offshore companies, employee benefits, obtainment of U.S. visas and other contractual matters, including drafting of agreements among Indian and U.S. companies and their employees.

One of the members of the firm is also a Certified Public Accountant, who for many years worked with the Big Six accounting firms at their head offices, we advise our clients on requirements mandated by the American Institute of Certified Public Accountants. The members have published and spoken extensively in the area of international transactions including the important issues of international transfer pricing and arms-length intercorporate standard, as required to be followed by the U.S. tax laws.

We have a responsible fee policy which conforms to the American Bar Association's Model Rules of Professional Conduct, and is in most cases based on the time spent, responsibility and importance of the matter involved. In immigration related cases, we charge a flat fee based upon the classification and complexity of the matter.

It would be our privilege to be able to serve you and are confident that you will be pleased with the personalized service and quality of the professional expertise rendered by us. If there is any way that our law firm can be of assistance to you, please communicate via fax at (212) 921-2251, or e-mail at gmworldlaw@aol.com.

For further details, please go to LIST OF SERVICES.

Practicing law today means more than merely handling client matters. The practitioner must go beyond what is normal and ordinary. The professional practice must respond to the needs of those who cannot afford legal representation for themselves. Our professionals are committed to sharing their knowledge and time with organizations that represent the elderly, children and the other indigents and disenfranchised.

The firm considers absolutely essential that the professionals serving the clients stay current with business and legal developments. All its members are encouraged to participate in professional association, attend seminars, and be aware of the political, social and economic issues that affect our client.