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Nonreliance. The materials on this website are intended to provide the reader with guidance. The materials do not constitute, and should not be treated as, legal advice regarding the use of any particular technique or the tax consequences associated with any such technique. Although every effort has been made to assure the accuracy of these materials, the author and Strauss & Malk LLP do not assume responsibility for any reader’s reliance on these materials. The reader should independently verify all statements made in the materials before applying them to a particular fact situation, and should independently determine both the tax and nontax consequences of using any particular planning technique before recommending or implementing such technique.

To comply with certain Treasury regulations, these materials are not intended or written to be used, and cannot be used, by any person for the purpose of avoiding U.S. federal tax penalties that may be imposed on such person and each taxpayer should seek advice based on such taxpayer’s particular circumstances from his/her independent tax advisor.

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