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The materials on this site are provided for informational purposes only and do not constitute legal advice. This information may not be accurate, complete, or current. We make no warranty, express or implied, about the reliability or accuracy of the information on this web site or on any other web site to which it is linked. None of the information (including any posted information) at this web site which relates to or incorporates federal income tax information is intended or written for anyone to rely upon for any purpose, including avoiding penalties under the Internal Revenue Code. Only formal, written tax opinions in compliance with Internal Revenue Service standards may form the basis of such reliance. Accordingly, none of the information at this web site can be used to avoid penalties under the Internal Revenue Code.

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Nichols Kaster & Anderson, PLLP, has tried to comply with all legal and ethical requirements in compiling this web site. We do not want to represent clients based on their review of any portion of this web site that does not comply with legal or ethical requirements. This web site might contain links to other resources on the Internet. Those links are to help you identify and locate other resources on the Internet. The links are not intended to state or imply that Nichols Kaster & Anderson, PLLP, sponsors or is affiliated or associated in any way with the information at those other Web sites.

To the extent the State Bar Rules in your jurisdiction require us to designate a principal office and/or single attorney responsible for this site, Nichols Kaster & Anderson, PLLP designates Donald H. Nichols.

The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for advice regarding your individual situation. We invite you to contact us and welcome your calls, letters and electronic mail. Contacting us does not create an attorney-client relationship. Please do not send any confidential information to us until such time as an attorney-client relationship has been established. Read full Disclaimer.