Auscm Us 2013 Essay

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Accessing the U.s. cApitAl MArkets U.S. ISSUerS No Legal Advice or Attorney-Client Relationship: This publication has been prepared by Sidley Austin LLP and affiliated partnerships (the “firm”) for informational purposes and is not legal advice. This publication is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. You should not act upon this publication without seeking advice from a lawyer licensed in your own state or country. Do not send us confidential information until you speak with one of our lawyers and receive our authorization to send that information to us. Providing information to the firm (via e-mail links on this Web site or otherwise) will not create an attorney-client relationship in the absence of an express agreement by the firm to create such a relationship, and will not prevent the firm from representing someone else in connection with the matter in question or a related matter. Links to Third-Party Resources: Third-party resources that can be accessed with hypertext links in this publication are not under the control of the firm and the firm is not responsible for the contents of any of these third-party resources. The third-party hypertext links in this publication are provided for your convenience only. The inclusion of any link in this publication does not imply any recommendation, approval or endorsement of that site by the firm. No Warranties: This publication, and all information available on or accessed through this publication, is provided “as is.” The firm makes no warranties, representations or claims of any kind concerning the information presented on or through this site. Collective Designation: Sidley Austin refers to Sidley Austin LLP and affiliated partnerships as explained at IRS Circular 230 Disclosure: To comply with certain U.S. Treasury regulations, we

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