Disclosures

The information contained and accessed on this site is provided by Maner Costerisan for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as a substitute for any accounting, tax or other professional advice, consultation or service. You should consult with a Maner Costerisan professional in the respective accounting, tax or other professional area.

Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, Maner Costerisan does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free or free of viruses. Therefore, the information is provided “as is” without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall Maner Costerisan, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortuous actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

As content on the Site is copyrighted, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials on any copies of the material. Materials on the Site may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

Third-party links are provided as a convenience to our users. Maner Costerisan does not control and is not responsible for any of these sites or their content. Maner Costerisan is obligated to protect its reputation and trademarks and Maner Costerisan reserves the right to request removal of any link to our website. Explicit permission is required to use the Maner Costerisan logo. To request this written approval, please contact us.

 

IRS CIRCULAR 230 NOTICE

This is an explanation of how our correspondence with you will be affected by IRS regulations governing tax practitioners.

Any tax advice contained in written or electronic communication (including attachments) was not intended or written to be used to avoid any penalty imposed by a taxing authority, nor may the user/recipient of this communication use this written tax advice for that purpose. Please contact us with any questions regarding this notice.

 

MANER WEALTH DISCLOSER NOTICE

Registration with the SEC or state does not constitute an endorsement of the firm by regulators, nor does it indicate that the adviser has attained a particular level of skill or ability. This content is for informational purposes only and does not intend to make an offer or solicitation for sale or purchase of any securities. Investing involves risk, including the potential loss of principal. No investment strategy, such as asset allocation or diversification, can guarantee a profit or protect against loss in periods of declining values. All investment strategies involve risk and have the potential for profit or loss. Changes in investment strategies, contributions or withdrawals, and economic conditions may materially affect the performance of your portfolio. There are no assurances that a portfolio will match or outperform any particular benchmark.

Members of the Investment Team work directly with our firm and personnel but are licensed with Advisory Alpha, a SEC registered investment advisor. The Investment Team is not necessarily involved with the research, due diligent, and portfolio management functions related to all investment products or solutions used for each client. CFA® is a trademark owned by the CFA Institute. Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™, and federally registered CFP (with flame design) in the U.S. which it awards to individuals who successfully complete CFP board’s initial and ongoing certification requirements.

The adviser may transact business in states where it is appropriately registered, or where it is excluded or exempted from registration. Information presented is for educational purposes only and is not an offer or solicitation for the sale or purchase of any securities or investment advisory services. Investments involve risk and are not guaranteed. Be sure to consult with a qualified financial adviser or a tax professional before implementing any strategy discussed herein.