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To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

This site is intended solely for informational purposes. Laws are constantly changing and will differ by state. Information provided on this site may not be updated to reflect current federal and tax law. Each person’s situation will be unique and you should consult an estate attorney to ensure that any legal or estate structure is suitable for your situation. We assume no liability in connection with the information contained on our site and provide no obligation to inform the reader or user of any changes in estate laws or other information that could affect any information contained herein.

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