Conditions of Use

To comply with certain Treasury regulations, we inform you that (i) any U.S. federal tax advice contained in this material was written to support the promotion and marketing of the transactions or matters addressed herein, (ii) any U.S. federal tax advice contained in this material was not intended or written to be used, and cannot be used, by any person for the purpose of avoiding U.S. federal tax penalties that may be imposed on such person, and (iii) each taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.

These materials are intended to provide the reader with general guidance in estate planning. The materials do not constitute, and should not be treated as, legal advice regarding the use of any particular estate planning technique or the tax consequences associated with any such technique. Although every effort has been made to assure the accuracy of these materials, K. T. Esp, P.S. dba Wealth Retention Services, does not assume responsibility for any individual’s reliance on these materials, and does hereby expressly disclaim any and all warranties, expressed and implied, including, without limitation, of merchantability and fitness for any particular purpose, and all other responsibility for all consequences of use of this material. The reader should independently verify all statements made in these materials before applying them to a particular fact situation, and should independently determine both the tax and nontax consequences of using any particular estate planning technique before recommending or implementing that technique. The reader should seek advice based on the reader’s particular circumstances from legal counsel for the use of any particular estate planning technique or the tax consequences associated with any such technique.