The following materials and presentation provided by the Advocacy Network are intended to provide members with ideas in the area of financial planning. The materials and comments do not constitute, and should not be treated as, legal, or other professional advice regarding the use of any particular planning technique, audit or compliance measure, policy, procedure or other such application of the information provided, or the tax consequences associated therewith. Although every effort has been made to ensure the accuracy of the materials and comments, the Advocacy Network does not assume any responsibility for any member’s reliance on the written or oral information disseminated herewith. Each member should independently verify all statements made in the materials. The materials and comments should not be utilized as a substitute for professional service in specific situations. If legal, accounting or other expert assistance is required, the services of such a professional should be sought.