United States Department of Treasury Regulation Circular 230 requires that Nicolette Financial notify you that this information is not intended to be tax or legal advice. This information cannot be used by any taxpayer for the purpose of avoiding tax penalties that may be imposed on the taxpayer. This information is being used to support the promotion or marketing of the planning strategies discussed herein. Nicolette Financial does not provide legal or tax advice to clients. You should review your particular circumstances with your independent legal and tax advisors.

Circular 230 is applicable to attorneys, Certified Public Accountants (CPA), Enrolled Agents (EA) and other tax professionals who practice before the IRS. The revisions to Circular 230 provide standards of practice for written advice that reflect current best practices and are intended to restore and maintain public confidence in tax professionals. These revisions ensure that tax professionals do not provide inadequate advice, and increase transparency by requiring tax professionals to make disclosures if the advice is incomplete.