To ensure compliance with requirements imposed on June 20, 2005 by the United States Treasury, we inform you that any tax advice contained within our web site, www.usjapancpa.com is not intended or written to be used, and cannot be used, for the purpose of: 1) avoiding tax-related penalties; or 2) promoting, marketing, or recommending to another party any tax-related matters addressed in this communication. (IRS Circular 230 Disclosure)

The content presented on this web site is for general information purposes only and should not be construed as representing professional advice whether accounting, tax, legal, or other service for the specific circumstances of any individual or organization.

This site also contains links to other organizations, web sites and documents and may contain content provided and maintained by other individuals or entities. KWC Partners, LLP has no control over information contained in the links and makes no guarantees or warranties regarding accuracy.

For specific situations, please contact a professional of KWC Partners, LLP and seek advice at 201-541-8400.

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