The purpose of this website

This is background material, not a recommendation to do anything. Decisions that carry money, legal, or tax consequences deserve advice from someone qualified to give it.

How current this is

The material here is prepared with care, but no promise is made that it is complete, current, or free of error. Subjects like this move, and a page can fall behind what it describes.

Other websites

Pages elsewhere are revised on their owners' schedules, not this one's. What a link pointed to when it was added may not be what it points to today.

How to reach us

Any question about the material published here should go to [email protected].