DISCLAIMER

Last Updated: March 17, 2026

1. No Professional-Client Relationship

The materials on https://gurianco.com are provided for foundational informational purposes only. Accessing this website, requesting information through contact forms, or downloading resources does not create a CPA-client, advisory, or fiduciary relationship between you and Gurian CPA Firm. Such a relationship is only established after we have formally screened for conflicts of interest and both parties have signed a written engagement letter.

2. Not Professional Advice

The information contained on this website is general in nature and should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisors. Before making any decision or taking any action regarding your finances or business, you should consult a Gurian professional who is familiar with your particular factual situation.

3. Accuracy of Information

While we make every effort to ensure the information on this site is sourced from reliable providers, Gurian CPA Firm is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this site is provided "as is," with no guarantee of completeness, accuracy, or timeliness.

4. IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of:

• Avoiding penalties under the Internal Revenue Code; or
• Promoting, marketing, or recommending to another party any transaction or matter addressed herein.

5. Third-Party Links

Certain links on this website connect to other websites maintained by third parties over whom Gurian CPA Firm has no control. Gurian makes no representations as to the accuracy or any other aspect of information contained in other websites.