Any tax-related opinion in any part of this blog (including any links) is not tax advice. Any user of this blog should seek the advice of a competent, independent tax professional regarding that user’s particular circumstances. I make no claim, promise, or warranty about the accuracy of the information provided herein. Tax advice cannot be provided on a general basis, and must be specifically tailored for each individual by his or her particular representative. Everything included within is the author’s opinion and not a concrete fact.
©2012 Michaela Merz. All rights reserved. Not for further distribution without the permission of Michaela Merz. Should you wish to use any or part of the material from this blog, please contact me in advance. I will or will not provide you with my permission at my discretion.
Michaela Merz 
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