The material and links to third-party Websites included on the UPM Website are provided for informational purposes only. We make no representations or warranties, express or implied, with respect to the information provided on this Website or on any third-party Website which may be accessed by a link from this Website, including any representations or warranties as to accuracy, timeliness, or completeness. The material on this Website is not offered as legal or investment advice and should not be used as a substitute for seeking professional legal or investment advice. UPM is not responsible for any action or failure to act in reliance upon information on this Website or any third-party Website which may be accessed by a link from this Website.

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