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Everything on this site is provided to you "as-is" and without warranties of any kind, either express or implied. To the fullest extent permissible pursuant to applicable law, Mclean, Koehler, Sparks & Hammond (MKS&H) disclaims all warranties, express or implied, including, but not limited to, implied warranties of merchantability and fitness for a particular purpose. MKS&H does not warrant that the functions contained in the materials on this site will be uninterrupted or error-free, that defects will be corrected, or that this site or the servers that make such materials available are free of viruses or other harmful components, applicable law may not allow the exclusion of implied warranties, so the above exclusion may not apply to you.

The technical information on this website is necessarily brief, and no final conclusion should be drawn on the topics presented without further review and consultation. Please be advised that, based on current IRS rules and standards, the advice contained herein is not intended to be used, nor can it be used, for the avoidance of any penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.”

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