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IMPORTANT DISCLOSURE: The tax-related information contained on this site should not be construed as tax or legal advice specific to your situation, and should not be relied upon in making any business, legal or tax-related decision. Please consult your tax or legal adviser for further information.  We welcome the inclusion of your tax adviser to further determine what type of capital gains tax strategy works best for your unique set of tax circumstances. This website is neither an offer to sell nor a solicitation of an offer to buy any security which can be made only by a prospectus, or offering memorandum, which has been filed or registered with appropriate state and federal regulatory agencies, and sold only by broker dealers and registered investment advisors authorized to do so.

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