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Information provided in the content of this Web site has been obtained from sources believed to be reliable and is provided as a courtesy for marketing purposes. However, AGH guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions or for results obtained by others as a result of reliance upon such information. This site does not, and is not intended to, provide specific advice on legal, tax, accounting or other professional services directed toward the individual situation of any person or organization.

Pursuant to federal regulations imposed on practitioners who render tax advice ("Circular 230"), we are required to advise you that any tax advice contained herein (including any attachments unless expressly stated otherwise) is not intended or written to be used for the purposes of: (i) avoiding tax penalties that may be imposed by the IRS, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

AGH provides this information as a way to describe overall firm services, but does not assume any responsibility to inform viewers/readers of changes in regulations, laws or other information related to the information.

Allen, Gibbs & Houlik, L.C.

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