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IMPORTANT DISCLOSURES 

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Hullen & Ross, CPA's is an independently owned and operated member firm of CPAConnect, an alliance of CPAmerica, Inc. CPAmerica, an association of independent accounting firms that maintain the highest practice standards, is a member of Crowe Global, providing our firm access to the eighth largest accounting network in the world, with over 200 independent accounting and advisory firms in more than 130 countries.  As a client of our firm, you truly receive the best of both worlds: the personal attention and sincere concern of a local firm and the knowledge and resources of an international association.

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To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on his or her individual circumstances.

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These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable—we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice.

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Investment advisory services offered through Liberty Wealth Management (LWM), a registered investment adviser with the SEC. For additional information on LWM or your investment adviser representative, please visit the following website, www.adviserinfo.sec.gov.

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