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The information contained on this World Wide Web site is general in nature and is not intended to be a substitute for professional analysis or advice. You should not act or rely on information contained on this site without seeking appropriate professional advice. Further, the information provided on the site does not necessarily reflect the opinions of the professionals listed in the site and there is no guarantee the information is correct, complete or up-to-date. Neither this Web site nor your access to this site creates an accountant-client relationship between you and Frankeberger Vausher + Company, CPAs (FVCPAs), or any individual of the firm.

Pursuant to Internal Revenue Service Circular 230, only formal opinions satisfying specific requirements may be relied on for the purpose of avoiding certain penalties under the Internal Revenue Code. Any tax advice contained on this Web site (including attachments or links to third parties) does not constitute a formal opinion satisfying such requirements. Accordingly, we must advise you that any such tax advice was not intended or written to be used, and cannot be used, by you or any other person as such an opinion for the purpose of (I) avoiding penalties imposed under the Internal Revenue Code or (II) promoting, marketing or recommending to another party any matters addressed herein.