Marks & Associates, P.C. 
May 2017
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From time to time, we deliberately make "errors" in our newsletter, just to see if anyone is reading.
We are pleased to report that readers have discovered two such deliberate typos that we deliberately included in a deliberate effort to check your attention to detail. Many thanks to Dan, Jim and Dave, who will now be eligible for our "Find the deliberate error and win a trip to Tahiti" raffle, to be held on the earlier of the date I retire or February 24, 2027. (Oddsmakers are betting on the latter date).
The old UCC section is 1-201(37) (1-201(35) in some states) and the description of an operating lease omitted a "not", making it an accurate description of a  capital lease.
So, now that we have deliberately fixed the deliberate "errors", you may read on...sorry, but it's always nice to hear from you.

Birmingham Office
400 Century Park South
Suite 100
Birmingham, AL 35226
(205) 251-8301

Direct Mail To: 
P.O. Box 11386
Birmingham, AL 35202
Barry S. Marks   
Direct:  205.251.8303 │
Matthew D. Evans   
Direct:  205.251.8302  │

Atlanta Office
Centennial Tower
101 Marietta Street NW #3600
Atlanta, GA 30303
(770) 988-5949

P.O. Box 566726
Atlanta, GA 31156
Ian J. Platt  
Direct:  770.988.5949  │

The  material in  our newsletter s and on  our web site is for informational purposes only and is not legal advice.  Neither your review or use of any of such  materials  nor any correspondence which does not expressly confirm an attorney-client relationship create s an attorney-client relationship between you and  our firm or any of  our attorneys. You should not act upon any  information  in any of our newsletters or on our web site without seeking advice from a qualified attorney, accountant or other professional. Please note that you should not send  us any confidential information until you have received written agreement from  one of our attorneys to perform legal services. Unless you have received such  a written agreement, we will not consider any information you send us as confidential. No representation is made that the quality of the legal services to be performed  by our firm or any of our attorneys is greater than the quality of legal services performed by other lawyers.