Disclaimer


Note: Nothing in this web site is intended or written to be used, and cannot be used by any person for the purpose of avoiding tax penalties regarding any transactions or matters addressed herein. You should always seek advice from independent tax advisors regarding the same. [See IRS Circular 230.]

The materials and information contained on this web site are intended to provide information (not advice) on estate planning issues. You should not act upon this information without consulting with legal counsel. Transmission and receipt of materials provided by this website is not intended to create an attorney-client relationship. Sending e-mail to this firm or to an attorney at this firm will not create an attorney-client relationship. Please note that e-mail transmissions are NOT secure, therefore confidentiality cannot be assumed. This web site is not intended to be advertising and we do not wish to represent anyone desiring representation based upon viewing this web site in a state where this web site fails to comply with all laws and ethical rules of that state. This is meant to be informational only and consistent with our profession's obligation to help inform not only our clients but also to cultivate knowledge of the law to the public in general.

Resources