This website and all publications therein are intended to provide accurate and authoritative information with regard to the subject matter covered. It is offered with the understanding that neither the publisher nor the author is engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be retained.


… From the Declaration of Principle jointly adopted by committee of the American Bar Association and a committee of Publishers and Associations…


Every effort has been made to reflect current tax law and interpretations as of the date of publication of this book. However, this is a dynamic field of endeavor in which new laws are enacted, tax laws are constantly changing, and old laws precede case laws, Revenue Rulings, and Treasury Policy. Readers are advised to proceed with caution before implementing the strategies contained herein and to consult with appropriate professional advisors prior to committing time and financial resources as a result of the material contained in this book or in the seminar from which it was obtained. It is for instructional purposes only.



Copyright 2017 Cynthia & Gary Schmidt, Rockford, IL