The information and recommendations provided at this web site are intended to be general in nature.

No opinion is intended to be expressed for matters which require legal or other specialized expertise, investigation or knowledge and the user is advised to consult LW&H, your own attorney or other financial or tax advisor to determine if this information applies to your specific circumstances.

Some of the information provided at this web site was obtained from other sources. It is believed to be reliable but LW&H does not warrant its accuracy and recommends that such information be verified by the user before relying thereon.

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