Disclaimer

This webcast is intended to provide general information on federal income tax laws and should not be construed as legal, tax or accounting advice.

The nature of the program is limited in its ability to know all the facts of a particular question, and therefore, you should consult with a professional advisor familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision.

While the participants in the broadcast will make every effort to provide accurate information on the subject matters covered, listeners should understand tax law is constantly subject to legislative, judicial and regulatory change.

If you are seeking more than general information, the services of a competent professional should be sought.