Terms of use

By using this site you accept these terms. They are short on purpose. The disclaimer is part of them.

Informational use, not advice

The site is published for general information and general circulation. It is not financial, tax, investment, or legal advice, it is not a service, and it is not written for your situation. Using it creates no client, adviser, or attorney relationship. For anything that affects your own return, your own accounts, or your own money, consult a professional who can see your records.

Figures are dated estimates

Every figure on this site is a dated reading from a named primary source, not a quote, a forecast, or a promise. Tax rules and limits change, sometimes retroactively. Any calculator or worked example is an estimate from stated inputs and is not a tax computation. Nothing here is an offer to sell or a solicitation to buy any security, token, fund, or account, and no yield, return, or tax outcome is promised.

Content and copyright

The text and images on this site are copyright 2026 of the publisher named at the foot of this page, unless a source is cited. You may read them and use them for your own personal, non-commercial reference, and you may quote a passage with a link back to the page. You may not republish whole articles, scrape the site into a dataset, redistribute the content, or present it as your own, without written permission.

Sources are cited as text and remain the property of whoever published them. A citation is not an endorsement, and a cited source has not endorsed this site.

Acceptable use

Do not interfere with the site, probe or overload it, or copy it in bulk by automated means. Do not use anything on it to misrepresent what a filing, a release, or a chain record says. The publisher may refuse access to anyone who does.

Third-party links

The site links to other sites: exchanges, custodians, software, court and agency documents, and fund filings. The publisher does not control them, does not monitor them, and is not responsible for what they say or do, and is not a party to any transaction between you and them. Affiliate links, when any exist, are covered by the affiliate disclosure.

As is, no warranty

The site is provided as is and as available, without warranty of any kind, express or implied, including any warranty of accuracy, completeness, currency, fitness for a particular purpose, or uninterrupted availability. The publisher does not promise that the site is free of errors or that errors will be corrected on any schedule.

Limitation of liability

To the fullest extent the law allows, the publisher is not liable for any direct, indirect, incidental, or consequential loss or damage arising from your use of this site or your reliance on anything in it, including a filing position taken, an election made, a trade placed, or a professional not consulted on the strength of it. Where the law does not allow that limitation, liability is limited to the smallest amount the law permits.

Changes

These terms can change. The date at the top is the date they last did. Using the site after a change means you accept the change.

Governing law

These terms are governed by the laws of the State of New Mexico, United States, without regard to its conflict-of-law rules. Any dispute that cannot be resolved by email is brought in the courts of that state.