The information in this publication/presentation has been prepared by Baylor Evnen Wolfe & Tannehill, LLP for general informational purposes only. It is not legal advice or a substitute for legal counsel on any subject matter. You should not act or refrain from acting on the basis of any information provided in this communication without consulting an attorney for legal advice based on the particular facts and circumstances of your individual situation. This communication is based on information and guidance as of the date of the communication. Subsequent developments in the law, regulations, guidance, and individual facts may materially affect the circumstances of a particular matter.