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Disclaimer: This page and its contents are made available to the reader by the author on an "as available" basis for educational purposes only on behalf of Shields Financial Services.  These resources are made available to provide general information only.  No specific legal, tax, investment or other advice in any form is being offered to the reader by the author, or Shields Financial Services. By accessing this website, you implicitly agree that there is no existing client or relationship between you and the author or Shields Financial Services without a prior signed letter of engagement. The content on this website is never to be used as a substitute for competent legal, tax, investment, or other advice from a suitably licensed professional, who has been advised of all pertinent facts and circumstances surrounding the reader’s unique individual and/or business circumstances.

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