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Discussions of any strategies, issues and concepts are based on our understanding of the applicable federal and state income, gift, and estate tax laws in effect; however, these laws are subject to interpretation and change and there is no assurance that taxing authorities will agree with our views. The recipient should consult with and rely solely on their own independent qualified tax advisors and CPA's regarding their situation and for all ideas and concepts presented. All discussion appearing herein are presented solely for educational and discussion purposes and cannot be relied upon by anyone for elderlaw, estate planning, tax, or any other purpose. PresCapllc.org is an informational website that is unaffiliated with PresCapllc.com. Nothing presented herein implies or creates any kind of advisor-client relationship between the recipient and Irving Don and/or Preservation Capital Partners, LLC. Any federal tax advice contained in this communication, including attachments and..