The information in this material is not intended as tax or legal advice. While they work closely with clients' chosen tax and legal professionals to accomplish client legal and tax objectives as part of an overall financial plan, neither Curtis N. Porter, ChFC®, CLU®, CPFA®, nor Timothy T. Porter, CFP®, ChFC®, CPFA®, nor Porter and Associates Financial And Estate Planning Group, LLC, nor Porter Tax Preparation Services, LLC offer or provide tax or legal advice. Please consult legal or tax professionals for specific information or advice regarding your situation.