Disclaimer

The Summit Senior Management and Professional Strategy Team includes persons who are admitted attorneys and/or CPAs but they act exclusively in a non-representative capacity. Neither they nor Summit provide tax or legal advice to clients. Clients should make all decisions regarding the tax and legal implications of their investments and plans after consultation with their independent tax or legal advisors. Any tax statements contained herein were not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. federal, state or local taxes.