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The materials and answers included on this web site are provided as informative summaries of current business, financial, and tax planning news and opportunities. The materials are intended for informational and educational purposes only. While we make reasonable efforts to update information on a timely basis, current developments or the current state of the law may not be reflected in the content. We try to provide quality information, but make no claims, promises or guarantees about the accuracy, completeness, or adequacy of the information contained in or linked to this web site and its associated sites. As professional advice must be tailored to the specific circumstances of each individual, and applicable laws are constantly changing, nothing provided herein should be used as a substitute for the advice of competent qualified advisors.