Accountants, Auditors & Advisors 

---

Legal Disclaimer

This website was prepared for informational purposes only and not for the purpose of providing legal or tax advice, nor does it constitute the rendering of legal, tax, or other professional advice or services.

Disclaimer of Warranties and Limitations of Liability

This website is provided on an "as is" and "as available" basis. Use of this website is at your own risk. We disclaim all representations or warranties, express or implied. We shall not be liable for any damages of any kind with the use of this website.

IRS Circular 230 Disclosure

In conformity with U.S. Treasury Department Circular 230, we inform you that any information or statements contained in this website are not intended or written to be used, and cannot be used, by you or any other taxpayer, for the purpose of avoiding any tax-related penalties that may be imposed under the Internal Revenue Code or to promote, recommend, or market to another party any transaction or matter discussed herein.

Any U.S. federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under U.S. federal tax law.

Links to Third-Party Websites

This website contains links to websites and servers maintained by third parties, which are provided for your convenience. TGA does not control, evaluate, endorse or guarantee content found on those sites. We do not assume any responsibility or liability for the actions, products, services and content of these sites or the parties that operate them. Your use of such sites is entirely at your own risk.