[Home] [Tax &
Business Professionals] [Newland & Associates] [Newsletters]
[Subject Index] [Tax & Estate Planning]
While designed to be accurate, the materials provided on this website are not intended to constitute the rendering of legal, accounting, or other professional services or to serve as a substitute for such services. This web site is intended to provide general information and to illustrate general principles, and not to provide specific advice. While the information presented is believed to have general application and to be accurate as of the date it was prepared, changes in the law occur frequently, so some information may no longer be current. If you have a question about a particular factual situation you should consult with an attorney.