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The National Association of Estate Planners and Councils ("NAEPC") offers this website and the NAEPC Journal of Estate and Tax Planning solely for general informational purposes. The website and Journal are intended to provide a better understanding of estate and tax planning, and to promote the general education of our members and the general public in the fields of estate and tax planning. The contents of this site and the Journal are not intended to provide general or specific legal, tax, accounting, financial, or any other professional advice or services and all information is presented without any express or implied representation or warranty of any nature as to the accuracy, timeliness or completeness of the information for any person reading or using this information. Opinions expressed in the website and in the Journal are the opinions of the respective authors and neither the NAEPC nor any of its editors are responsible in any manner for the contents, timeliness, statements or accuracy of any articles or other materials. Because different facts, the state of residence, changes in the local and federal law, court decisions and other matters can radically impact the application of the concepts, ideas and opinions expressed on this website and the Journal, anyone reviewing this information is strongly encouraged to consult with competent legal, tax, accounting and/or financial advisors licensed to practice in the jurisdiction to which the advice may apply. All uses of this website, other than personal uses, are prohibited. The information on this site and the Journal are subject to change without notice and may become inaccurate over time as laws and other changes occur. Neither NAEPC nor the Journal warrant that articles will be kept current. You may not rely upon any information in this website or the Journal with regard to a particular matter or set of facts. You should not act or refrain from acting on the basis of any content included in this website or the Journal without seeking the appropriate legal and/or other professional advice on the particular facts and circumstances. ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS PROVIDED “AS IS”, WITH NO GUARANTEE OF COMPLETENESS, ACCURACY, TIMELINESS OR OF THE RESULTS OBTAINED FROM THE USE OF THIS INFORMATION. ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO WARRANTIES OF PERFORMANCE, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. In no event will NAEPC, its agents, officers, editors, directors, or employees be liable to you or anyone else for any decision made or not made, or action taken or not taken in reliance on the information in this website or the Journal, including without limitation, for any consequential, special, punitive or similar damages, even if advised of the possibility of such damages. Links to information on other sites are for your convenience only and are not an endorsement or recommendation of those sites.

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ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS PROVIDED “AS IS”, WITH NO GUARANTEE OF COMPLETENESS, ACCURACY, TIMELINESS OR OF THE RESULTS OBTAINED FROM THE USE OF THIS INFORMATION. ALL INFORMATION IN THIS WEBSITE AND THE JOURNAL IS WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO WARRANTIES OF PERFORMANCE, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. See complete disclaimer.