We encourage our clients and friends to view the following planning tools.  These tools are helpful aids and are general in nature and do not have any "official authority".  If you have specific questions on these topics, please give our office a call.  Please note, in accordance with IRS Circular 230, these planning items are not to be considered  covered opinions or other written tax advice and should not be relied upon for a governmental audit, tax dispute, or any other purpose.