Gray Reed Advisory Services (GRAS), a business consultant firm, is a wholly owned subsidiary of the Gray Reed & McGraw LLP law firm. Gray Reed lawyers sometimes provide legal or consulting services to GRAS clients, and GRAS consultants sometimes provide consulting services to Gray Reed clients, but it is not necessary for clients of GRAS to engage the Gray Reed law firm in order to use GRAS, or vice versa. GRAS does not provide legal services or legal advice to its clients, nor does engagement of GRAS encompass the rendering of legal services by the Gray Reed law firm or give rise to an attorney-client relationship. When GRAS clients obtain legal services from Gray Reed, a separate engagement with the law firm is necessary.