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HORNE LLP ("HORNE") maintains this Web site to provide general information about HORNE, its accountants and staff and the professional services provided to HORNE's clients. The materials on this Web site are for informational purposes only and do not constitute accounting or tax advice.  Persons receiving information through this Web site should not act or rely upon this information without consulting their own accountants or tax advisors. HORNE neither accepts requests for accounting advice or services nor offers accounting advice or services through this Web site.  Communication with HORNE through this Web site, by email or otherwise, does not create an accountant-client relationship for any matter for which HORNE does not already represent you.

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Printed from www.horne-llp.com. In compliance with IRS Circular 230, any statements or tax advice which are contained on this Web site are not intended or written to be used and cannot be used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer.