The Riseling Report is a newsletter designed to provide general information of particular usefulness to estate planning professionals. Published monthly through the Riseling Report Mailing List, a free service.

   IT IS NOT intended as specific advice for particular legal or estate planning situations.

   The information in the Riseling Report is time sensitve and subject to change without notice. A Riseling Report should not be relied upon for a specific application without consulting with an estate planning professional. Laws change constantly, always update your research.

   Notice Regarding Circular 230 - Regulations Governing the Practice of Attorneys Before the Internal Revenue Service. For purposes of Circular 230 and unless expressly stated otherwise above, nothing contained in this message was intended or written to be used or may be relied upon or used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.

   Many of the Riseling Reports are furnished here in Microsoft Word format. If you do not have Word installed on your computer you may download the Word Viewer from Microsoft which will allow you to view and print Word documents. 32 bit version

   We are in the process of converting the Riseling Reports to PDF files that may be opened with the free Adobe Reader Software. If you do not have Adobe Reader installed on your computer you may download Adobe Reader here: