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Accounting Solutions Ltd., 3227 W Bryn Mawr Avenue, Chicago, IL (2026)

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10/23/2026

Tax Collection Practices Of The IRS Found To Be Lacking Or In Violation Of Existing Law

In a recent report, the Taxpayer Inspector General for Tax Administration (TIGTA) found that the IRS failed to consistently track potential Fair Tax Collection Practice (FTCP) and Fair Debt Collection Practices Act (FDCPA) violations, with many cases either miscoded or omitted from agency tracking systems. The report also uncovered dozens of potential FDCPA violations and several potential FTCP violations involving private collection agency employees.

TIGTA recommended that additional guidance and training for IRS employees and managers was necessary.

While the IRS said it would implement corrective actions, it only partially agreed with the recommendations, favoring updated guidance and written communication over additional training in some areas.

TIGTA also reviewed five AI use cases that the IRS classified as “high impact” and found shortcomings in its risk management practices. TIGTA found that the IRS did not fully document its risk evaluations, noting that two of the five lacked a documented impact assessment.

The watchdog also reported that the IRS did not adequately document how it assessed the “quality and appropriateness” of data used in the AI applications. TIGTA indicated that AI risk management for high-impact use cases is important because these cases may materially affect how taxpayers complete their returns.

TIGTA recommended that the IRS ensure impact assessments for high-impact AI use cases are completed in accordance with Office of Management and Budget policy and that standard procedures be established for evaluating data quality in AI use cases.

The IRS agreed with both recommendations.

Let me leave you with this...

Wow. Isn't that nice. The IRS agreed with both recommendations. The question now becomes whether or not they'll actually do anything about either.

I'll give you ninety-nine guesses on that one as long as the first ninety-eight don't count. The concept of IRS Service is sadly now in our rearview mirror.

Try getting someone on the phone at the Service. Go on. I dare you. We're actually outside of tax season so it's now possible. Their number is 800-829-1040.

How'd you do? About as well as the rest of us. There was a time when getting an IRS Agent on the phone was a given, not a maybe. Not so much anymore.

And even if you do get someone on the line at the 800 number when you call, they can't actually do anything. The only thing they can tell you is what their computer is telling them.

Since the letter you received already says that, there's no reason to waste time on a call.

There was also a time when an IRS notice was actually composed by a living, breathing human. Not so much anymore.

The number of notices we receive that have the simple grammatical errors that only a machine could make has increased exponentially. Try creating a written response to a letter that's abjectly absurd.

And here we are. Is there any reason to doubt that TIGTA is finding fault with IRS collection processes as well?

Don't kid yourselves, my Brothers and Sisters, they're coming. And Accounting Solutions Ltd. is the only thing standing between your bank account and them.

If you're having difficulties with your accounting and tax work, we were born to serve and are waiting for your call.

We're all going to get through this. Let's get through it together.

Accounting Solutions Ltd. stands ready to complete our mission and purpose of protecting you, your family, and your business. Whether you need Payroll Services, Accounting and Tax Work, Tax Planning, or Tax Representation, you have but to ask. I'm here and I remain,

Sincerely yours,

Chris Amundson
President
Accounting Solutions Ltd.
773-267-7500
888-310-0300

www.AccountingSolutionsLtd.com

Disclaimer: The content on our website or newsletter is provided solely for general informational purposes and should not be construed as tax, accounting, legal, investment, or professional advice of any kind. Accessing this information does not create, and is not intended to create, an accountant-client relationship. This information may not reflect the most current tax laws, paccounting standards, or regulatory developments and may not apply to your specific jurisdiction or circumstances. It is not a substitute for consulting qualified professionals. Before making any decisions or taking any actions, you should seek advice from a professional who is fully informed of all relevant facts pertaining to your situation.

Tax-related content on this site is not intended, nor may it be used by any taxpayer, to avoid penalties that may be imposed under applicable tax laws. To comply with IRS requirements, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing, or recommending any transaction or matter addressed herein.

All information is provided “as is,” without any guarantee of completeness, accuracy, or timeliness, and without any warranty, express or implied, including but not limited to warranties of performance, merchantability, or fitness for a particular purpose. We disclaim all liability for any loss or damage arising from reliance on this information.

Links to third-party websites are provided for convenience only; we do not endorse or assume responsibility for their content. All materials are the property of our firm and may not be reproduced without prior written consent.

10/21/2026

Illinois Is Still Proposing A New Millionaire's Tax

Our state is again considering a "Millionaire's Tax," though the state has not enacted one into law. Instead, Cook County voters will see a non-binding advisory referendum on their November 3, 2026 ballot asking whether the state should add a 3% income tax surcharge on individual incomes over $1 million.

The proposal includes...

1 - An additional 3% tax rate to personal incomes over $1 million annually.

2 - Proponents estimate the tax would generate billions of dollars, dividing the revenue equally (50/50) between property tax relief and public school funding.

The November ballot question is purely advisory. It will not change tax laws or automatically impose a tax.

But if the majority of Crook, sorry Cook County voters vote yes on the referendum, it will give the legislative leaders in Springfield the am******on necessary to begin this whole, ridiculous process a second time.

State lawmakers in Springfield failed to advance formal constitutional amendment proposals (such as HJRCA 21) earlier this year because the measure requires a three-fifths supermajority vote to alter Illinois' flat-tax constitution.

Pushed by local leaders like Chicago Mayor Brandon Johnson and the Cook County Board, the advisory question lets local voters weigh in on the concept, similar to an earlier statewide poll.

Let me leave you with this...

An editorial in the Chicago Tribune lamented what might have been had “Kenneth C. Griffin not become so frustrated with the state of Illinois as to move himself and much of the financial company he founded, Citadel, to Miami.” The Tribune is responding to the news that Mr. Griffin is moving a whole lot more to Florida then was initially believed after departing the expensive dysfunction of Illinois governance.

The Wall Street Journal’s Deborah Acosta reported...

"Hedge-fund titan Ken Griffin is donating $2 billion to start a Carnegie Mellon University campus in Miami, part of the largest-ever individual gift toward higher education.

The Pittsburgh-based university, known for its expertise in computer science, artificial intelligence and robotics, will open a 35-acre campus in Miami’s Wynwood neighborhood that will focus on technology and innovation.

“The students who graduate and the tech companies that come to Miami to leverage those skills will change the very fabric of Miami for decades if not centuries to come,” Griffin said in an interview.

Citadel’s chief executive is also giving $1 billion to Carnegie Mellon’s main Pittsburgh campus. Griffin’s combined $3 billion donation is the largest single gift toward higher education from any individual, according to an announcement from Carnegie Mellon University.

The donation helps advance Griffin’s aim to establish South Florida as a leading global-business and technology hub."

Take a moment and realize what a $3B donation could have done for Chicago, or Illinois in general. The people who can make these sorts of donations don't come around every day.

And now that money is going Miami rather than Chicago. Now imagine how much more money will leave the state if these politicians actually get this amendment passed increasing income taxes.

Voters need to realize that voters vote with their feet. When taxes become stupid, wealthy taxpayers leave.

It easy for them to go anywhere they want. They have money.

And how many regular taxpayers does it take to make up the revenue lost when even a single One Percenter leaves the state? I don't know the exact number, but it's certainly more than one hundred because 40% of all Americans don't pay any income taxes in the first place.

What interests me about this is that no one seems to be talking about it. I'm yet to see any articles about this referendum in the popular press.

Were the people behind this just planning to spring it on an unsuspecting public?

Enough money has already left our state. Don't give anyone else a good reason to leave.

Vote no.

If you're having any problems with your accounting and tax work, please don't hesitate to contact us.

We're all going to get through this. Let's get through it together.

Accounting Solutions Ltd. stands ready to complete our mission and purpose of protecting you, your family, and your business. Whether you need Payroll Services, Accounting and Tax Work, Tax Planning, or Tax Representation, you have but to ask. I'm here and I remain,

Sincerely yours,

Chris Amundson
President
Accounting Solutions Ltd.
773-267-7500
888-310-0300

www.AccountingSolutionsLtd.com

Disclaimer: The content on our website or newsletter is provided solely for general informational purposes and should not be construed as tax, accounting, legal, investment, or professional advice of any kind. Accessing this information does not create, and is not intended to create, an accountant-client relationship. This information may not reflect the most current tax laws, paccounting standards, or regulatory developments and may not apply to your specific jurisdiction or circumstances. It is not a substitute for consulting qualified professionals. Before making any decisions or taking any actions, you should seek advice from a professional who is fully informed of all relevant facts pertaining to your situation.

Tax-related content on this site is not intended, nor may it be used by any taxpayer, to avoid penalties that may be imposed under applicable tax laws. To comply with IRS requirements, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing, or recommending any transaction or matter addressed herein.

All information is provided “as is,” without any guarantee of completeness, accuracy, or timeliness, and without any warranty, express or implied, including but not limited to warranties of performance, merchantability, or fitness for a particular purpose. We disclaim all liability for any loss or damage arising from reliance on this information.

Links to third-party websites are provided for convenience only; we do not endorse or assume responsibility for their content. All materials are the property of our firm and may not be reproduced without prior written consent.

10/19/2026

What Entrepreneurs Should Know About The Tax Benefits Of HSAs

Health Savings Accounts or HSAs are tax-favored savings accounts paired with high-deductible health insurance They're available to employees through workplace plans and to many individual buyers using Obamacare coverage.

By law, the insurance portion has to meet certain standards, such as annual out-of-pocket maximums and minimum deductibles. The overall aim is to protect users from expensive health costs while encouraging them to spend out-of-pocket health dollars wisely.

Deductibles for the insurance coverage vary. For 2027, they begin at $1,750 for individuals and $3,500 for families. The max out-of-pocket limit is $8,700 for individuals and $17,400 for a family.

To ease the sting of the deductible, users also qualify for an HSA. Either the user, the employer, or both, can make tax-deductible contributions to these accounts. The 2027 limit is $4,500 for individuals and $9,000 for a family. “Catch-up” contributions of up to $1,000 annually are available if the owner is age 55 or older.

The tax benefits of these accounts are as follows...

1 - Dollars go into the accounts tax-free.

2 - They will then grow tax-free.

3 - And if they're withdrawn for unreimbursed, qualified medical expenses, they're also tax-free.

That’s a tax trifecta. It’s a rare opportunity for those who can pay current medical expenses out of pocket to let invested HSA dollars grow.

Let me leave you with this...

To receive reimbursements from an HSA, users must have proof of qualified medical expenses. But they don’t have to submit it to the account sponsor for approval. Reimbursements can be subject to audits by the IRS, but these examinations seem to be rare.

HSA owners who delay reimbursements to let HSA assets grow can claim these paybacks later. But they must have records supporting the claims.

At age 65, the account owner is free to make HSA withdrawals for any reason. However, these payouts are taxable as ordinary income similar to the rules of a regular IRA, so using the account for tax-free health reimbursements is better if possible.

Also at age 65, HSA owners can usually enroll in Medicare. But those who do can no longer contribute to an HSA, even if they’re still working and enrolled in HSA-compatible health insurance.

However, HSA owners on Medicare can use tax-free withdrawals from their accounts to pay Medicare premiums and copayments.

At death, a spouse is the only person who can inherit an HSA tax-free, provided the owner names him or her as the beneficiary. A charity can also inherit the account if named as a beneficiary.

If there’s money in the HSA owner’s account at death, the account terminates and income taxes are due. Nonspouse heirs have one year to claim tax-free reimbursements for eligible out-of-pocket expenses incurred up to the date of death, which reduces taxes.

HSA owners can invest account funds prior to withdrawing them, and nearly five million accounts do so. The average account size for HSA owners who invest their funds was nearly $24,000 recently, according to Devenir.

As we go into the next tax season, preparation is crucial. Setting up an HSA can provide long term tax benefits that aren't available elsewhere.

If you have questions, don't hesitate to contact us. And if you're having problems with your accounting and tax work, I'm waiting for your call.

We're all going to get through this. Let's get through it together.

Accounting Solutions Ltd. stands ready to complete our mission and purpose of protecting you, your family, and your business. Whether you need Payroll Services, Accounting and Tax Work, Tax Planning, or Tax Representation, you have but to ask. I'm here and I remain,

Sincerely yours,

Chris Amundson
President
Accounting Solutions Ltd.
773-267-7500
888-310-0300

www.AccountingSolutionsLtd.com

Disclaimer: The content on our website or newsletter is provided solely for general informational purposes and should not be construed as tax, accounting, legal, investment, or professional advice of any kind. Accessing this information does not create, and is not intended to create, an accountant-client relationship. This information may not reflect the most current tax laws, paccounting standards, or regulatory developments and may not apply to your specific jurisdiction or circumstances. It is not a substitute for consulting qualified professionals. Before making any decisions or taking any actions, you should seek advice from a professional who is fully informed of all relevant facts pertaining to your situation.

Tax-related content on this site is not intended, nor may it be used by any taxpayer, to avoid penalties that may be imposed under applicable tax laws. To comply with IRS requirements, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing, or recommending any transaction or matter addressed herein.

All information is provided “as is,” without any guarantee of completeness, accuracy, or timeliness, and without any warranty, express or implied, including but not limited to warranties of performance, merchantability, or fitness for a particular purpose. We disclaim all liability for any loss or damage arising from reliance on this information.

Links to third-party websites are provided for convenience only; we do not endorse or assume responsibility for their content. All materials are the property of our firm and may not be reproduced without prior written consent.

10/16/2026

IRS And DOJ Complete First Ever "National Tax Enforcement Surge"

Thirty-five U.S. Attorneys’ Offices participated in a fall tax fraud surge that began only six weeks ago. These actions using nationwide resources resulted in prosecutorial actions against 76 defendants whose alleged and proven crimes intended an estimated revenue loss to the federal government of more than $490,000,000.

The Justice Department's National Fraud Enforcement Division (Fraud Division), along with the IRS Criminal Investigation Division, announced results that include...

1 - The Department’s prosecutors returned 23 actions with new charges against 31 defendants. The estimated loss to the public fisc arising from these allegations exceeds approximately $350,000,000.

2 - In addition to returning the new charges, the Fraud Division’s Tax Section and the U.S. Attorneys’ Offices partook in around 39 other enforcement actions including trials, guilty pleas, and sentencings. These events affected another 45 defendants whose actions produced an estimated intended collection of another $140,000,000.

Notable quotes from the press release include...

“What we uncovered during this concentrated surge is only the tip of the iceberg. The Department of Justice is committed to expanding our investigations and exposing schemes designed to evade accountability, because there is no safe haven for fraudsters,” said Attorney General Todd Blanche.

“The Fraud Division is resolved to protect American taxpayers from criminal actors on every frontier of fraud, including tax fraudsters seeking to steal the wealth of America,” said Assistant Attorney General Colin M. McDonald of the Justice Department’s National Fraud Enforcement Division.

“If there was ever any question whether criminal tax enforcement remains a priority, today’s actions should dispel all doubt. These cases send an unmistakable message that individuals and businesses who deliberately cheat the tax system will be held accountable,” said Jarod Koopman, Chief of IRS Criminal Investigation and Chief Tax Compliance Officer.

That's almost half a billion dollars in the past six weeks. That's billion with a B.

Let me leave you with this.

Notable Cases in this National Tax Enforcement Surge include...

1) United States v. Sherita Booker (Information) – $11,806,165 – Northern District of Ohio

Sherita Booker, of Cleveland, was charged with aiding or assisting in the preparation of false and fraudulent federal income tax returns. She allegedly prepared false returns and obtained large, fraudulent refunds for hundreds of clients, primarily using COVID-19 sick leave credits for non-existent businesses and employees, refunds of purported fuel taxes paid for off-road (farm) use, and claims for refunds of taxes purportedly overpaid in previous years.

2) United States v. Marty Allen Linville (Sentencing) – $2,595,679 – Western District of Arkansas

Marty Allen Linville, age 58, owner and operator of Malco Inc., a trucking business located in De Queen, Arkansas, provided his employees with Forms W-2 that reported withholdings paid to the IRS on their behalf. However, Linville did not separately file the Forms W-2 with the Social Security Administration or make the required tax deposits. Linville was sentenced to 20 months imprisonment and ordered to pay restitution, including penalties and interest, in the amount of $3.8 million.

3) United States vs. Duncan John MacDonald, Sarah Duren, Richard Ronald Cayce, and Thomas Weickgenant (Indictment) – $200,000,000 – Northern District of Texas

Four Texas residents charged with conspiracy to defraud the United States and other crimes for promoting an illegal tax shelter. According to the indictment, the defendants promoted and sold a fraudulent trust scheme that was used to shelter more than $1.5 billion of income, causing an estimated tax loss to the IRS of more than $200 million.

The defendants allegedly sold clients the tax shelter for fees that often exceeded $100,000 by fraudulently telling clients that they could assign their income to sham trusts to defer paying taxes in perpetuity, all while continuing to enjoy the benefit and control over their assets and income. The defendants also allegedly encouraged some clients to backdate their trusts and file amended income tax returns claiming refunds for prior years’ taxes.

And the list goes no.

It should be noted that this National Tax Enforcement Surge is entirely new. They've never done this before, but I'll bet you dimes to donuts it will continue.

Anything that grabs these sorts of headlines and collects these sorts of dollars isn't going to stop any time soon.

They're coming my Brothers and Sisters. Don't kid yourselves, they're coming.

Be smart enough not to think that just because they laid off thousands of IRS employees, that this big dog has lost any of its teeth. He's still out there and he's hungry.

If you haven't sent in what you need for me to complete your returns, please do so today.

And if you're having problems with your accounting and tax work, again don't hesitate to call.

You don't want to become their next headline.

We're all going to get through this. Let's get through it together.

Accounting Solutions Ltd. stands ready to complete our mission and purpose of protecting you, your family, and your business. Whether you need Payroll Services, Accounting and Tax Work, Tax Planning, or Tax Representation, you have but to ask. I'm here and I remain,

Sincerely yours,

Chris Amundson
President
Accounting Solutions Ltd.
773-267-7500
888-310-0300

www.AccountingSolutionsLtd.com

Disclaimer: The content on our website or newsletter is provided solely for general informational purposes and should not be construed as tax, accounting, legal, investment, or professional advice of any kind. Accessing this information does not create, and is not intended to create, an accountant-client relationship. This information may not reflect the most current tax laws, paccounting standards, or regulatory developments and may not apply to your specific jurisdiction or circumstances. It is not a substitute for consulting qualified professionals. Before making any decisions or taking any actions, you should seek advice from a professional who is fully informed of all relevant facts pertaining to your situation.

Tax-related content on this site is not intended, nor may it be used by any taxpayer, to avoid penalties that may be imposed under applicable tax laws. To comply with IRS requirements, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing, or recommending any transaction or matter addressed herein.

All information is provided “as is,” without any guarantee of completeness, accuracy, or timeliness, and without any warranty, express or implied, including but not limited to warranties of performance, merchantability, or fitness for a particular purpose. We disclaim all liability for any loss or damage arising from reliance on this information.

Links to third-party websites are provided for convenience only; we do not endorse or assume responsibility for their content. All materials are the property of our firm and may not be reproduced without prior written consent.

10/14/2026

What Entrepreneurs Need To Know About The 2026 Changes To The Qualified Business Income Deduction

This is the third in my series of tax updates to get my clients ready for their December Tax Planning Sessions. It should be noted that there are still new tax laws in the pipeline waiting to be signed into law that may affect returns this year. As such, this information could change.

The One Big Beautiful Bill Act (OBBBA) changes discussed today include…

1 – The Qualified Business Income Deduction (QBID)

QBID was one of the hallmarks of the Tax Cuts and Jobs Act of 2017. Taxpayers engaged in a qualified trade or business can get up to a 20% deduction off of their business income. Notice how I said, “up to 20%”, because this is by no means automatic.

Given your business category, you may not get any deduction at all. This deduction is taken at the personal level rather than the business level and applies only to the following types of taxpayers:

a – Sole Proprietors
b – Partners of Partnerships
c – Shareholders of S Corporations
d – Members of LLC’s that are treated as Sole Props, Partnerships, or S Corps
e – Some Rental activities reported on Schedule E
f – Estates
g – Trusts
h – Certain Tiered Entities

QBID is only a deduction for income tax. It doesn’t reduce Payroll Taxes or Net Investment Income. It is allowable whether you itemize your 1040 or not. The QBID cannot create a loss. If the entity in question is at a loss, you won’t receive any deductions for QBID.

2 – Taxable Income Limitations for QBID

The initial QBID for a qualified business is the lesser of

a – 20% of the taxpayers Qualified Business Income with respect to each qualified business or

b – The greater of:
i. 50% of the W-2 wages with respect to the qualified business or
ii. The sum of 25% of the W-2 wages with respect to the qualified business plus 2.5% of the unadjusted basis immediately after acquisition of all Qualified Property (QP).

3 – 2026 Changes To QBID Include

a - The QBI deduction is now permanent, removing the original December 31, 2025 sunset date.

b - The wage, property, and Specified Service Trade or Business (SSTB) phase-in ranges have expanded by 50% (increasing the range to $75,000 for single filers and $150,000 for married joint filers).

c - For 2026, full deduction thresholds start at $201,750 for single filers and $403,500 for married joint filers, with complete phase-out limits reaching $276,750 for single filers and $553,500 for joint filers.

d - Active business owners who have at least $1,000 in QBI and meet material participation rules qualify for an automatic $400 minimum deduction, regardless of other income or wage limitations.

If your taxable income is below the threshold, then your Qualified Business Income Deduction is 20% of your Qualified Business Income. But the QBID is limited by Other Taxable Income.

4 – Specified Service Business (SSB) Taxable Income Limitations

There are certain types of businesses that aren’t considered qualified businesses that generate QBI or Qualified Business Income. An SSB is any trade or business that performs a service in the following areas…

a – Health
b – Law
c – Accounting
d – Actuarial Science
e – Performing Arts
f – Consulting
g – Athletics
h – Financial Services including investing, investment management, and trading or dealing in securities
i – Brokerage Services

This definition doesn’t include Architects, Engineers, Insurance or Real Estate Professionals.

If you’re engaged in one of these areas, then you don't get a Qualified Business Income Deduction because your business is not considered a Qualifying Business. This extends to the real estate involved in these enterprises.

An example would be me. I own an accounting firm and several other financial businesses. As such, I don't receive a QBID.

I also own the building where those businesses are operated. Since the building houses those enterprises, I cannot receive a QBID on any Real Estate Income from the building rents either.

Let me leave you with this…

This is going to be a strange tax season. Incomes are all over the board. Let’s remember that not all periods this year were strong.

Most owners had difficulties when the tariffs were announced. Some entrepreneurs are having their best year ever, while others aren’t.

Also we have these new tax laws to apply and learn. This season is going to be interesting.

If you haven’t already done so, please get your work into us as soon as possible. I can’t do your tax planning in December if I don’t have a nailed down set of November Financials.

I just won’t have anything to work with.

And if you're having any difficulties with your current accounting situation, we’d love to talk to you. I’m waiting for your call.

We’re all going to get through this. Let’s get through it together.

Accounting Solutions Ltd. stands ready to complete our mission and purpose of protecting you, your family, and your business. Whether you need Payroll Services, Accounting and Tax Work, Tax Planning, or Tax Representation, you have but to ask. I'm here and I remain,

Sincerely yours,

Chris Amundson
President
Accounting Solutions Ltd.
773-267-7500
888-310-0300

www.AccountingSolutionsLtd.com

Disclaimer: The content on our website or newsletter is provided solely for general informational purposes and should not be construed as tax, accounting, legal, investment, or professional advice of any kind. Accessing this information does not create, and is not intended to create, an accountant-client relationship. This information may not reflect the most current tax laws, paccounting standards, or regulatory developments and may not apply to your specific jurisdiction or circumstances. It is not a substitute for consulting qualified professionals. Before making any decisions or taking any actions, you should seek advice from a professional who is fully informed of all relevant facts pertaining to your situation.

Tax-related content on this site is not intended, nor may it be used by any taxpayer, to avoid penalties that may be imposed under applicable tax laws. To comply with IRS requirements, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing, or recommending any transaction or matter addressed herein.

All information is provided “as is,” without any guarantee of completeness, accuracy, or timeliness, and without any warranty, express or implied, including but not limited to warranties of performance, merchantability, or fitness for a particular purpose. We disclaim all liability for any loss or damage arising from reliance on this information.

Links to third-party websites are provided for convenience only; we do not endorse or assume responsibility for their content. All materials are the property of our firm and may not be reproduced without prior written consent.

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