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This web site is designed to provide accurate and authoritative general information a broad range of tax and accounting issues. The information on the Web Site has been verified by resources believed to reliable; however, some information on this web site may be affected by changes in the law or in the interpretation of applicable laws. Readers should not use the information on this Web Site in place of personalized advice from experienced and knowledgeable professionals. Readers of this information are further cautioned that all matters pertaining to the drafting of legal documents and requests for specific advice and/or counsel on matters effecting your rights under the law, should be directed to a licensed attorney. If you do not understand or have questions regarding this disclaimer, please contact your legal advisors or one of the professionals at Bober, Markey, Fedorovich & Company.
IRS Circular 230 Disclosure: To ensure compliance with U.S. Treasury rules, unless expressly stated otherwise, any U.S. tax advice contained in this Web Site is not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.