The information contained in these publications is solely intended for educational use only. Although every effort has been made to assure the accuracy of the references and discussions herein, The O’Neill Company does not warrant that currency or accuracy, and is not liable for errors and /or omissions. This material is not intended, does not constitute, and cannot be used for a legal opinion about the subject matter. Individuals and clients should always consult with private local counsel to obtain expert tax and legal assistance on specific questions related to there exact situation.