Disclaimer

NOTICE
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Materials on this web site have been prepared by Linowes and Blocher for general information purposes only. These materials do not, and are not intended to, constitute legal advice. These materials may be considered advertising in your state. The information provided at this web site is not privileged and does not create an attorney-client relationship with Linowes and Blocher or any of the firm's lawyers. This web site is not an offer to represent you. You should not act, or refrain from acting, based upon any information at this web site.

Internal Revenue Service Circular 230 Disclosure
As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this publication is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement addressed herein.