Dorothy Scanlan Stevens, Annie Lai, and Summit Settlement Services, Inc. provide this data for information purposes only. We are not engaged in rendering legal or accounting advice. We are not attorneys and do not represent ourselves as such. Further, we do not deal in the sale of securities. The tax codes, laws, and precedents presented herein are accurate to the best of our knowledge. It is recommended that the claimant, defendant, and/or insurer consider retaining his/her own independent tax counsel before relying on the information in this presentation.