These materials are intended to stimulate thought and provide visitors of this website with useful ideas and guidance in the areas of estate planning and tax saving techniques. The materials do not constitute, and should not be treated as, legal advice regarding the use of any particular estate planning or other technique, device, or suggestion, or any of the tax or other consequences associated with them. Although we have made every effort to ensure the accuracy of these materials, Howd, Lavieri and Finch, LLP does not assume responsibility for any individual’s reliance on the written information presented on this website. The visitor of this website should verify independently all statements made on this website before applying them to a particular fact pattern, and should determine independently the tax and other consequences of using any particular device, technique, or suggestions before recommending the same to a client or implementing the same on a client’s or his or her own behalf.