Disclaimer: Material in this book is for educational purposes only. This book is sold with the understanding that neither the authors nor the publisher are rendering legal, accounting, tax, investment, or other professional services by publishing this book. This publication is not a substitute for the advice of your financial advisor, or any of your other advisors, personal or professional. Certain employees of Tax Matters For Dentists and its affiliated companies (ITC Capital Corporation, ITCC Tax & Accounting Inc.) maintain a relationship with Assante Financial Management Ltd. (“Assante”) through which they sell mutual fund and bonds. The relationship that they have with Assante does not include tax preparation services for which ITCC Tax & Accounting Inc. is solely responsible for. Tax Matters For Dentists is not associated in any way with Assante, and Assante has no responsibility for the services offered by Tax Matters For Dentists. Specific investment recommendations must be done through Assante Financial Management Ltd. (“Assante”), a registered mutual fund dealer. Although Assante is not responsible for any service or product supplied through Tax Matters For Dentists, Assante will monitor for conflicts of interest and will investigate any client complaints related to services offered by Tax Matters For Dentists.