Hoffman, Sabban & Watenmaker, APC, attempts to keep its clients and friends informed of major developments in the law, by sending out annual mailings.  This area of our website contains a copy of our most recent annual mailing, as well as other memos which we believe may be of general interest.

The information contained in these memos is for educational purposes only.  It is not intended for any particular person or circumstance.  It is not intended and cannot be considered as legal advice or opinion.  Changes in the law (including amendments, new IRS rulings and court cases) after the date a memo was prepared may affect the accuracy of the contents.  A competent tax or estate planning professional licensed in your state should be consulted before using any of the information contained in these memos.