The Santa Fe Estate Planning Council, Inc. ("SFEPC") speakers and speakers' written materials are intended to provide current and accurate information about the subject matter covered and are designed to help SFEPC members maintain their professional competence. Nothing contained in SFEPC's speakers' remarks or the speakers' written materials are legal advice or other professional advice. SFEPC members and guests of members are responsible for obtaining advice from their own lawyers or other professional advisors. Speakers and their materials are provided with the understanding that SFEPC does not render any legal, accounting or other professional advice. The information and written materials presented at SFEPC meetings represent the opinions and views of the authors and should not be construed as the views of SFEPC. Any interpretation or application of materials presented by the speakers or contained in their written materials is a matter for the judgment of the individual member (or guest of a member) and SFEPC disclaims all liability therefore.