The tax laws are constantly subject to change. We are not responsible to update the articles past the publication date for subsequent changes that might have occurred. The information presented is for general use only and should not be relied upon for specific tax planning. You should also be aware that any tax advice contained in the body of this information was not intended or written to be used, and cannot be used, by the reader for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.