The information in this Web Page is intended to provide the reader with guidance in estate planning, probate, and trust administration.  This information does not constitute and should not be treated as legal advice regarding the use of any particular estate planning technique or the tax consequences associated with any such technique.  Although every effort has been made to assure the accuracy of this information, Thomas Rulon does not assume responsibility for any individual's reliance on the information contained here.  Each reader should independently verify all information before applying it to a particular fact situation, and should independently determine both the tax and non-tax consequences of using any particular estate planning technique before implementing it on his or her own behalf.