This publication was created to provide you with accurate and authoritative information concerning the subject matter covered; however, this publication was not necessarily prepared by persons licensed to practice law in a particular jurisdiction and it is up to you make sure the information is current and up to date. Nothing contained in this book is to be considered as the rendering of legal advice for specific cases, and readers are responsible for obtaining such advice from their own legal counsel.  This book and any forms and agreements herein are intended for educational and informational purposes only.  If you require legal or other expert advice, you should seek the services of a competent attorney or other professional.  Nothing contained herein is intended or written to be used, and may not be used, for the purposes of 1) avoiding penalties imposed under the Internal Revenue Code, or 2) promoting, marketing or recommending to another party any transaction or matter addressed herein.  Robert Lee Hamilton- Attorney at Law -  (530) 570-3898