Disclaimer

This website is intended as general guidance and is not intended to be used as specific legal advice.

IRS CIRCULAR 230 DISCLAIMER:

UNDER APPLICABLE TREASURY REGULATIONS, MATERIAL ON THIS WEBSITE IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE PURPOSE OF AVOIDING ANY TAX PENALTIES.

In addition, the reader is advised that the materials on this website reflect the state of the law as of January 2015, and have not been updated for changes in the law since such time.