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In developing and maintaining this site, we have attempted to offer current, correct, and clear information. However, unintentional errors can occur, and applicable laws, rules, and regulations are subject to change and often do.

The information you find here is intended to give you general guidelines on matters of interest. But the application and effect of relevant laws can vary widely based on your unique circumstances and facts. Accordingly, the information on this site is not intended to serve as legal, accounting, or tax advice. Users are advised to consult with one of our professionals before making any decision. Furthermore, Seymour Gardner & Associates, its partners, associates, employees and agents disclaim any responsibility for decisions made or positions taken by customers and/or taxpayers in their individual cases or for any misunderstanding on the part of users.

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