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The material contained within this website and any attached or referenced pages, has been written or gathered by Dan Franks for information purposes only. It is not intended to be and is not considered to be accounting or legal advice. Transmission is not intended to create and receipt does not establish a CPA-client relationship. Accounting advice of any nature should be sought from your CPA.

To ensure compliance with U.S. Treasury Regulations governing tax practice, we inform you that any U.S. federal tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any penalties under U.S. Federal tax law, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.