Accuracy related penalties — Any tax advice in this communication is not intended or written by us to be used, and cannot be used, for the purpose of:
(i) avoiding penalties that may be imposed by any governmental taxing authority or agency, or
(ii) promoting, marketing or recommending to another party any matters addressed herein.
The opinions and analyses expressed herein are subject to change at any time, as are statements of financial market trends, which are based on current market conditions. Any suggestions contained herein are general and do not take into account an individual’s or entity’s specific circumstances or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. Any third party information contained herein is from sources believed to be reliable, but which we have not independently verified. Past performance is not indicative of future results. Investments in securities may lose value, and fees, charges, and taxation can have an adverse effect on investment returns. This material is not intended as an offer or solicitation for the purchase or sale of any financial instrument. No warranty or representation, express or implied, is made by YearEnd, Inc. nor does YearEnd, Inc. accept any liability with respect to the information and data set forth herein. Distribution hereof does not constitute legal, tax, accounting, investment or other professional advice. Recipients should consult a YearEnd, Inc. professional advisor prior to acting on the information set forth herein.