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© 2016 Wittenberg CPA Disclaimer: We produce this website for our clients and others who are concerned about planning and managing their personal tax affairs. Each individual’s tax situation is unique, and the material in this website is not intended to constitute specific accounting, tax, investment, or legal advice. This website is not intended to be a substitute for specific advice, as certain of the items mentioned will not be the same for every taxpayer. Accordingly, where specific advice is necessary or appropriate, consultation with a competent professional advisor is highly recommended.