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Be advised that this information was not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties; or promoting, marketing or recommending to another party any tax-related matters addressed herein.

This website is designed to provide accurate and authoritative information and is distributed with the understanding that legal, tax, accounting and financial planning issues have been checked with resources believed to be reliable. Some material may be affected by changes in law or in the interpretation of such laws. Do not use the information on this website in place of personalized professional assistance. If you need to discuss any issues, give us a call.

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This website was last updated 7 March 2008