Notice to Readers

Laws are constantly changing. Every effort is made to keep this publication as current as possible. However, the authors, the publisher, and the vendor of this book make no representations or warranties regarding the outcome or the use to which the information in this book is put and are not assuming any liability for any claims, losses, or damages arising out of the use of this book. The reader should not rely on the authors or the publisher of this book for any professional advice. Please be sure that you have the most recent edition

Prices, commissions, fees, and other costs mentioned in the text or shown in examples in this book may not reflect real costs where you live. Inflation and other factors, including geography, can cause the costs you might encounter to be much higher or even much lower than those we show. The dollar amounts shown are simply intended as representative examples.

Circular 230 Disclaimer: Nothing in this book is to be used or relied upon by anyone for the purposes of avoiding penalties that may be imposed on you under the Internal Revenue Code of 1986, as amended. Any statements contained within this book relating to any federal tax transactions or matter may not be used by any person to support the promotion or marketing to recommend any federal tax transaction. Everyone should seek advice based on their particular circumstances from an independent cross-border tax advisor. No one, without the express written permission, may use any part of this book in promoting, marketing, or recommending an arrangement relating to any federal tax matter to anyone else.