The information contained in this website is general in nature, and is not a substitute for professional advice about individual tax situations. Please consult with a professional tax advisor whenever specific questions arise. Any U.S. tax information contained in the body of this website, including content and blog entries was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions. Our information in this website is limited to the conclusions specifically set forth herein and is based upon the completeness and accuracy of the facts and assumptions as stated. Our information may consider tax authorities that are subject to change, retroactively and/or prospectively. Such changes could affect the validity of our advice. Our advice will not be updated for subsequent changes or modifications to applicable law and regulations, or to the judicial and administrative interpretations thereof. Viera Tax Consulting, LLC assumes no obligation to inform any person or entity of any changes in the tax law or other factors that could impact the information contained within this website.

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