Disclaimer: This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. While best efforts were utilized in the preparation of this booklet, neither the publisher, authors, nor Beringer Financial Group make representations or warranties with respect to the accuracy or completeness of the contents of this booklet and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose.  This booklet is published with the understanding that the publisher and third-party disseminators are not engaged in rendering legal, accounting, or other professional services.  The authors are engaged in legal, accounting, another other professional services; however; it is the nature of the law, and tax law specifically, to generate continuous and ongoing changes.  If legal or tax advice is desired, as it should be prior to implementing any of these strategies, it should be sought either with the authors of this booklet or with any other qualified tax law professional.  Neither the publisher, the authors, nor Beringer Financial Group shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damage.