DISCLAIMER

These materials have not been updated since they were prepared and consequently, cannot be relied upon to contain up-to-date information. In addition, at the time the materials were prepared, they were intended to provide information about complex areas of the law. The information contained in these materials may have changed as a result of Internal Revenue Service interpretations, the promulgation of new regulations, technical corrections to or judicial interpretation of existing laws, or for other reasons. The materials are not intended to provide legal, accounting, or other professional advice, and are provided with the understanding that the author is not engaged in interpreting tax law or rendering legal, accounting or other professional services. The materials should not be used as a substitute for professional advice where questions of interpretation should be addressed to professional advisors. If professional advice or other expert assistance is required, the services of a competent tax or legal professional should be sought.

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*** THE FOLLOWING WARNING IS REQUIRED BY IRS CIRCULAR 230:
ANY TAX ADVICE ON THIS SITE IS NOT INTENDED OR COMMUNICATED BY J. RANDOLPH ROBIDA, P.C. TO BE USED, AND MAY NOT BE USED, BY A CLIENT OR ANY OTHER PERSON OR ENTITY FOR THE PURPOSE OF (1) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY TAXPAYER, OR (2) PROMOTING, MARKETING OR RECOMMENDING TO ANY OTHER PARTY ANY MATTERS DISCUSSED HEREIN.***

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