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the Law Offices of Daniel D. Kopman P.C. (“Kopman Law”) or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-
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This site is not intended to create an attorney-client relationship between you and Kopman Law, and you should not act or rely on any information in
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The information presented is only of a general nature, intended simply as background material, is current only as of its indicated date, omits many
details and special rules and accordingly cannot be regarded as legal or tax advice.

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regulatory requirements. The information presented does not meet those requirements. Accordingly, the information presented was not intended or
written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of
promoting, marketing or recommending to another party any tax-related matters.
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Kopman|Law|Advisors
1278 Glenneyre Street
Suite 304
Laguna Beach, CA 92651
LAW OFFICES OF DANIEL D. KOPMAN  P.C.