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We take great care in the preparation of our articles and announcements. It may be very important to consult with us or your Investment Advisor before implementing ideas contained in articles and announcements.
Many ideas have complexities and nuances that cannot be adequately detailed in the articles or announcements. We are not responsible for errors, misinterpretations, or omissions, related to these articles or announcements.
One or more of the articles contained in this publication may provide an analysis or discussion of tax matters or tax planning opportunities. Where tax matters or planning is discussed it is intended only as an introduction to a topic or to provide a general analysis of a topic and is not intended to be applied to a particular circumstance without further analysis. If a reader would like to determine if a tax planning opportunity set out in an article may apply to his or her circumstances then the services of a compete! nt tax professional should be sought. Further, in accordance with IRS Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service, the information in this publication is not intended or written to be used as, and cannot be used as or considered to be a "covered opinion" or other written tax advice, and should not be relied upon for the purposes of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute or other purposes.
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