publications and memoranda

<body topmargin="0" marginwidth="0" marginheight="0" rightmargin="0" bgcolor="#CCCCCC" background="Pictures/images/wallpaper11.gif" text="#000000" link="#3333FF" vlink="#3333FF" alink="#3333FF" bgproperties="fixed"> <div align="left"> </div> <div align="left"></div> <table width="600" border="0" align="left" height="421" name="table_fi_w"> <tr align="left" valign="middle"> <td height="100"><img src="Pictures/images/title8w.jpg" height="31"></td> </tr> <tr> <td> <p><font face="Arial" size="2"><b><font size="3"><br> <img src="Pictures/images/disclaimer.jpg"></font></b></font></p> <p><font face="Arial" size="2"><b> The purpose of the following memoranda is to provide a summary and general view of<br> the legal situation in Israel. The memoranda are <i>not</i> legal opinions, and should <i>not</i> be construed as legal advice. We disclaim all responsibility as such.</b></font></p> <p><font face="Arial" size="2"><b> Anyone wishing to act in connection with any of the subjects in the memoranda should<br> seek competent professional advice before doing so, and should not rely on the contents<br> of the memoranda alone.</b></font></p> <p><font face="Arial" size="2"><b> For authorised legal advice, additional information, and any inquiries and/or comments - please contact us at ??????@rosok.com. </b></font></p> <p><font face="Arial" size="2"><b>Copyright © by Rosenberg, Keren-Polak & Co. <br> Haifa / Tel-Aviv, Israel </b></font></p> </td> </tr> <tr> <td> <p><b><font face="Arial" size="2"><br> </font></b></p> <p><br> <br> <b><font face="Arial" size="2"> <font size="3"><a HREF="main_under.htm" target="right" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('document.leg','document.leg','Pictures/images/legal_aspects_p.jpg','#930913632020')"><img src="Pictures/images/legal_aspects.jpg" name="leg" border="0"></a> </font></font></b></p> <p><font size="3"><b><font face="Arial"><a HREF="main_under.htm" target="right" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('document.inter','document.inter','Pictures/images/international_p.jpg','#930913632020')"><img src="Pictures/images/international.jpg" name="inter" border="0"></a> </font></b></font></p> <p><font size="3"><b><font face="Arial"><a HREF="memo3.htm" target="right" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('document.pro','document.pro','Pictures/images/proposed_p.jpg','#930913632020')"><img src="Pictures/images/proposed.jpg" name="pro" border="0"></a></font></b></font></p> <p><font size="3"><b><font face="Arial"><a HREF="memo2.htm" target="right" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('document.inc','document.inc','Pictures/images/incorporation_p.jpg','#930913632020')"><img src="Pictures/images/incorporation.jpg" name="inc" width="378" border="0"></a></font></b></font></p> <p><font size="3"><b><font face="Arial"><a HREF="memo1.htm" target="right" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('document.inv','document.inv','Pictures/images/investment_p.jpg','#930913632020')"><img src="Pictures/images/investment.jpg" name="inv" width="309" border="0"></a></font></b></font></p> <p><font size="3"><b><font face="Arial"><br> <br> </font></b></font></p> </td> </tr> <tr> <td height="25"> <table width="100%" border="0" name="Buttom" align="center" cellpadding="2" cellspacing="5"> <tr> <td align="center" valign="top"> <div align="center"><b><font face="Arial" size="2"><a href="main_intro.htm">Firm Profile</a></font></b></div> </td> <td align="center" valign="top"> <p><b><font face="Arial" size="2"><a href="main_memb.htm">Partners &<br> Associates</a></font></b></p> </td> <td align="center" width="11%" valign="top"><b><font face="Arial" size="2"><a href="main_bran.htm">Branches</a></font></b></td> <td width="9%" align="center" valign="top"><b><font face="Arial" size="2"><a href="main_major.htm">Major Fields</a></font></b></td> <td width="13%" align="center" valign="top"><b><font face="Arial" size="2"><a href="main_pub.htm">Publications</a></font></b></td> <td align="center" valign="top"> <div align="center"><b><font size="2" face="Arial"><a href="mailto:client@rosok.com">Contact Us</a></font></b></div> </td> <td align="center" valign="top"> <div align="center"><b><font size="2" face="Arial"><a href="main_link.htm">Links</a></font></b></div> </td> <td align="center" valign="top"><b><font size="2" face="Arial"><a href="first.htm">Home</a></font></b></td> </tr> </table> </td> </tr> </table> </body>