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The Authors and publishers of the material contained herein have used their best efforts in its preparation. They make no representation or warranties with respect to the accuracy, applicability, fitness or completeness of the contents of this material. The information contained herein is strictly for educational purposes. Therefore, whether and how you apply it is fully your responsibility.

There is no guarantee that you will earn any money using any of the techniques or ideas presented herein. Examples in this material should not be construed as a promise or guarantee of earnings, or as a recommendation to buy any specific security or investment product. Investing success is dependent upon a wide range of factors, including without limitation the time you devote to the activity, your finances, and your level of knowledge and skill. We cannot guarantee your success or take responsibility for your actions.

The material herein may contain information that includes or is based upon forward looking statements as defined by the Securities Litigation Reform Act of 1995. Forward-looking statements give expectations or forecasts of future events, and can be identified by the use of such words as “anticipate”, “expect”, “project”, “intend”, “plan”, “believe” and other words of similar meaning or connotation in connection with a description of potential financial performance.

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As always, the advice of a competent legal, tax, accounting, or other professionals should be sought.

INVESTMENT DISCLAIMER

No statement in this material should be construed as a recommendation to buy or sell a security or to provide investment advice. All investors should consult a qualified professional before trading in any security. Past performance does not guarantee future results. The authors and publishers make no representations that the information and opinions expressed are accurate, complete, or current. The opinions expressed should not be construed as financial, legal, tax, or other advice and are provided for informational purposes only. This material does not contain a complete discussion of the benefits and risks of different investment methods. All investments are subject to risk, including possible loss of principal.

TAX DISCLAIMER

The material herein is being provided to you as educational material with the express understanding that we are not engaged in rendering legal, accounting, or other professional service(s). The scope of our service is solely educational. If legal advice or other expert assistance is required, the services of a professional should be sought. Nothing herein is any substitute for the services, advice, or counsel of a property licensed CPA or attorney in the relevant state.

IRS Circular 230 Notice: To the extent that the information herein concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purposes of avoiding penalties that may be imposed by law.