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The information contained in this web site is general in nature and should not be relied upon as specific advice. It may or may not reflect the most current developments; consequently, the information should not be construed as legal, accounting, tax, investment or other professional advice or services. Each visitor is urged to consult a qualified professional who understands the visitor's particular factual situation before making any decision, and Robert Poiani Tax and Financial Services, LLC disclaims any responsibility for any action taken by visitors in their specific cases or for any misinterpretation on the part of such persons.  Robert Poiani Tax and Financial Services, LLC maintains this site in Honolulu, Hawaii, USA, and makes no representation that this site or any content on or accessed through the site are appropriate or available for use in other jurisdictions. Pursuant to the provisions of Treasury Circular 230 and comparable State law, any tax advice contained in this website is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or any comparable state law, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.