This seminar and the course material are based on interpretation of current law and IRS policy to the date of the production of this seminar, as well as practice experience in the areas being discussed. This area of law is subject to interpretation by courts, as well as by the IRS and therefore can be subject to change and/or subject to differing interpretations depending on specific jurisdictions. It is imperative that practitioners continually stay current on changes in legislation, case and IRS policy and procedures in this area. Neither ASTPS, its owners of affiliates, nor any seminar speakers are responsible for any of the consequences resulting from reliance of information contained herein.