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These publications should not be construed as legal advice on any specific facts or circumstances. The contents are intended for general information and educational purposes only, and should not be relied on as if it were advice about a particular fact or situation. The distribution of these publications are not intended to create, and receipt of it does not constitute, an attorney-client relationship with Tache, Bronis, Christianson & Descalzo, P.A. This publication may not be quoted or referred to in any other publication or proceeding without the prior written consent of the firm, to be given or withheld at our discretion. To request reprint permission for any of our publications, please contact us. The views set forth herein are the personal views of the author and do not necessarily reflect those of the firm.