| The statements, opinions
and examples set forth herein are subject to the disclaimer pertaining
to IRS Circular 230. This should not be construed as individual
tax advice. Unless expressly stated otherwise, (1) nothing contained
herein was intended or written to be used, can be used by any taxpayer,
or may be relied upon or used by any taxpayer for the purposes of
avoiding penalties that may be imposed on the taxpayer under the
Internal Revenue Code of 1986, as amended; (2) any written statement
contained herein relating to any federal tax transaction or matter
may not be used by any person to support the promotion or marketing
or to recommend any federal tax transaction or matter; and (3) any
taxpayer should seek advice based on the taxpayer’s particular
circumstances from an independent tax advisor with respect to any
federal tax transaction or matter contained in this publication.
No one, without our express written permission, may use any part
of this material in promoting, marketing or recommending an arrangement
relating to any federal tax matter. Consult your financial advisor
or tax consultant regarding tax and charitable advantages.
Deo Gratias |
 ©2007 CHIRA®
USA, LLC. The CHIRA® program
(patent pending) and trademark are the intellectual property
of CHIRA® USA, LLC. All rights reserved.
The information set forth herein does not constitute an offer
to sell or a request to buy any particular investment. Any
particular charitable investment contemplated by the CHIRA®
should be read carefully regarding any possible risks
before investing.
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