Effective Date: December 1, 2025

To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained on this website (including any attachments, communications, or content) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or applicable state or local tax laws.

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Any tax advice provided on this website is of a general nature and is not intended to address the specific facts and circumstances of any individual or entity. You should not rely on website content as a substitute for personalized tax advice.

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For advice tailored to your specific tax situation, a formal engagement with NE Business Advisors is required.