The information contained on this website does not constitute legal advice or tax advice.  Its authors make no claims about its accuracy, completeness, or up-to-date character and that applies to any site linked to this website as well.   No author or owner of this website is acting as your attorney.   Legal rules and tax rules change frequently, therefore, we cannot guarantee that any information on this web site is accurate or up to date.

Nothing on this website should be viewed as tax advice nor is any information on this site intended to be used for the purpose of state or federal tax penalty protection.  Furthermore, the information on this site may not be used in connection with the marketing of any state or federal tax plan under any circumstances.

The law varies widely from jurisdiction to jurisdiction, and it is subject to varying interpretation.  Legal advice, including tax advice, must always be tailored to your circumstances, and nothing on this web site should be viewed as a substitute for the advice of a competent attorney.