Sequoia Investments

Sequoia Investments, LLC  and its affiliates do not provide tax, legal or accounting advice. This publication is designed to provide accurate and authoritative information on the subjects covered. It is presented however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. The information in this publication is not intended or written to be used as, and cannot be used as or considered to be written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. You should consult your own tax, legal and accounting advisors before engaging in any transaction.