Circular 230 Disclosure: Pursuant to IRS Circular 230 and the regulations thereunder, the owner and contributors to this website inform you that, unless otherwise expressly indicated, any tax advice contained on this website is not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties imposed under the Internal Revenue Code or other applicable tax law, or for promoting, marketing or recommending to another party any transaction, arrangement or other matter addressed herein. Please contact the website’s author to discuss whether a formal written opinion can be provided.

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This website’s contents should be considered to be for informational purposes only and not legal advice. This website may contain information that does not reflect current law.

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While we use reasonable efforts to furnish accurate and up-to-date information, we do not warrant that any information contained in or made available through this website is accurate, complete, reliable, current or error-free. We assume no liability or responsibility for any errors or omissions in the content of this website.

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The information contained within this website is provided for informational purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant.

Information on this website is not intended to create, and receipt does not constitute, an accountant-client relationship. Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

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This website is provided on an “as is”, "where is" and/or “as available” basis. Use of this website is at your own risk. We and our suppliers disclaim all warranties. Neither we nor our suppliers shall be liable for any damages of any kind with the use of this website.