DISCLAIMER

The information given herein does not constitute legal or accounting advice or opinion, and should not be relied upon for any planning purposes.  It is provided solely for general, non-specific educational purposes, and to advise the reader of the nature of services the available through our firm.  Planning of this nature is necessarily very circumstance-specific and therefore it would be dangerous to apply the very general rules described herein to any singular fact pattern.  Prudence demands that you consult with an experienced professional in your state before attempting any of the planning techniques described herein.  Additionally the information given in this document is not meant to be a substitute for either legal or tax representation.  You should consult with a professional regarding your suitability for the techniques stated herein under your local laws.