Information furnished under each Items of Interest link is designed to provide a general, educational overview with regard to the subject matter covered and is not necessarily specific to your own personal circumstances or State of residence. The author, publisher and host of this web site are not providing accounting, legal or tax advice specific to your personal situation. If, after reviewing the concepts presented on this site, you determine that you need additional advice specific to your personal situation, you are encouraged to seek the services of a qualified estate planning attorney or tax professional.