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The information provided on this website is intended solely for information purposes, and no readers or other third party may rely upon it as tax or legal advice or use it for any other purpose. The authors assume no responsibility whatsoever to readers or other third parties as a result of the use of information contained herein. This website contains summary information, but does not provide tax advice because it does not take into account any specific taxpayer’s facts and circumstances. Readers are encouraged to consult with professional advisors for advice concerning specific matters before making any decision or taking a position on any tax return. The authors disclaim any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of readers. While the authors have used their best efforts in preparing this booklet, it makes no representations or warranties with respect to the accuracy or completeness of the contents of this booklet and specifically disclaims any implied warranties. The authors shall not be liable for any loss of profit or any other damages, including but not limited to direct, indirect, special, incidental, consequential, or other damages in connection with the information contained in this website.

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