What these pages are

This is background material, not a recommendation to do anything. Anything with financial, legal, or tax consequences is worth taking to a qualified adviser.

Keeping this accurate

Errors are possible and omissions are likely. Responsibility for a decision made on the strength of these pages stays with the reader.

Links to other websites

Some links lead to websites operated by others. What those websites publish, and how they treat visitors, is their responsibility and not this one's.

Revisions

Expect this to be revised from time to time. The current position is whatever this page says.

Questions

Questions about the accuracy of something published here should go to [email protected].