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The authors are not engaged in rendering legal, tax, accounting, financial planning, or similar professional services. While legal, tax, accounting, financial planning issues covered in the following documents have been checked with sources believed to be reliable, some material may be affected by changes in the laws or in the representations of such laws since the manuscript for these documents was completed. For that reason the accuracy and completeness of such information and the opinions based thereon are not guaranteed. In addition, state or local tax laws or procedural rules may have a material impact on the general recommendations made by the authors, and the strategies outlined in these documents may not be suitable for every individual. If legal, tax, accounting, financial planning, investment, or other expert advice is required, obtain the services of a competent practitioner.