The information presented in this book is published for educational purposes only and is not intended for the purpose of providing legal or financial advice. Professional advice from a qualified tax expert, legal professional and/or accountant should be sought before implementing any of the tax strategies or guidance published in this book. The author and publisher expressly disclaim any liability whatsoever for any action taken by a reader relying upon the information herein presented without limitation and the reader hereby expressly  acknowledges that it shall have no legal remedy against the author or publisher arising as a result of the reader’s reliance upon or use of the information herein presented.