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Disclaimer:This web site has been prepared for educational purposes only.  The information on this web site is not, nor is it intended to be, legal, financial or tax advice.  Legal, financial and tax advice is dependent upon the specific facts and circumstances of each person's situation and specific legal counsel should be sought.  The information contained in this web site should not replace the advice of competent legal counsel licensed in your state, a qualified financial planner or a tax practitioner licensed in your state.  Contacting Sarah J. Leonard via this website, sleonard@hdbob.com or MNestateplanning@gmail.com does not create an attorney-client relationship.

IRS Circular 230 Disclosure:   To ensure compliance with requirements imposed by the U.S. Internal Revenue Service, we inform you that any tax advice contained in this site  (including any attachments or links) was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.