This information is designed to provide a general overview with regard to the subject matter covered. Glenn Matecun is licensed by the State of Michigan and this website is for Michigan residents only. The authors, publisher and host are not providing legal, accounting, or specific advice to your situation. IRS Circular 230 Disclosure: Any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.