4200 Thanksgiving Tower
1601 Elm Street
Dallas, Texas 75201-7203
Telephone: 214-969-0001
This E-letter is intended to stimulate thought and discussion, and to provide you with some useful ideas and guidance in the areas of estate planning and business law. The materials and comments made herein do not constitute and should not be treated as legal advice regarding the use of any particular estate or business planning or other technique, device or suggestion or any of the tax or other consequences associated with them. Although we have made every effort to ensure the accurancy of this information, Winn, Beaudry & Winn does not assume any responsibility for any individual's reliance on the information presented in this document. Each reader should verify independently all statements made in this E-letter before applying them to a particular situation and should determine independently the tax and other consequences of using any particular device, technique or suggestion before recommending it to others.
The information contained in this electronic message is legally privileged and confidential under applicable law and the information may be protected from disclosure under the Attorney-Client Privilege and/or the Attorney Work Product Privilege. This electronic message is intended only for the use of the individual(s) or entity named above. If the recipient of this message is not the above-named intended recipient, you are hereby notified that any dissemination, copy or disclosure of this communication is strictly prohibited and may carry criminal and/or civil penalties and civil liabilities for unauthorized disclosure, dissemination or copying. If you have received this communication in error, please notify Winn, Beaudry & Winn at (214) 969-0001 and purge the communication immediately from your computer system without making any copy or distribution.
Treasury Circular 230 Required Statements:
Tax practitioners authorized to practice before the Internal Revenue Service are subject to the requirements of "Circular 230" (31 CFR part 10), as published by the Treasury Department. The Treasury Department has made significant changes to Circular 230, effective June 20, 2005, that affect the form and content of tax advice that we provide. In order to comply with these new changes, while minimizing the cost to our clients, we are including the following statements in all of our e-mail communications. If you have any question about the statements, please do not hesitate to contact the sender.
1. Any tax advice contained in this e-mail (including any attachments) was not intended or written by the sender of this e-mail to be used, and cannot be used by the recipient or any other person, for the purpose of avoiding any Internal Revenue Code penalties that may be imposed on such person.
2. Any tax advice contained in this e-mail (including any attachments) was not intended or written by the sender of this e-mail to be used or referred to, and cannot be used or referred to, in promoting, marketing, or recommending the transaction(s) or matter(s) addressed herein.
Winn, Beaudry & Winn is pleased to announce that G. Ward Beaudry, Managing Partner, has been named to the prestigious list of Texas Super Lawyers by Thomson Reuters, in the Estate Planning category. Less than five percent of Texas lawyers are chosen each year during a rigorous process of peer review on twelve different categories of professional achievement. Final review is conducted by a blue ribbon panel of attorneys after the Thomson Reuters team performs a comprehensive discipline check on each candidate. The complete list will appear in the October issue of Texas Monthly magazine.
