Disclaimer

Kevane Grant Thornton LLP is a member firm of Grant Thornton International Ltd (Grant Thornton International.

Grant Thornton International Ltd (Grant Thornton International) is one of the world's leading organisations of independently owned and managed accounting and consulting firms. These firms provide assurance, tax and specialist business advice to privately held businesses and public interest entities. Services are delivered independently by the member and correspondent firms within Grant Thornton International, a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or otherwise. Grant Thornton International and the member firms are not a worldwide partnership.

Each member and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances)or by Grant Thornton International.

Any and all references to Grant Thornton International are to Grant Thornton International Ltd.

The name "Grant Thornton", the Grant Thornton logo and “Instinct for Growth” are trademarks owned by Grant Thornton International Ltd. All copyright is owned by Grant Thornton International Ltd, including the copyright in the Grant Thornton logo; all rights are reserved.

Please understand that any local Puerto Rico and U.S. tax advice given in this website by Kevane Grant Thornton LLP is informal and is based on the information contained herein, which we have neither verified nor fully evaluated. This advice is not written to be used and cannot be used for the purpose of avoiding penalties. We provide formal tax advice only upon completion of a formal, written tax opinion in compliance with Treasury Circular 230.

The opinions and analyses expressed are those of the author and do not necessarily reflect those of Kevane Grant Thornton LLP. Any suggestions contained here are general, and do not take into account an individual's specific circumstances or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, expressed or implied, is made by Kevane Grant Thornton LLP, nor does Kevane Grant Thornton LLP accept any liability with respect to the information, and data set forth herein. The information contained herein is not intended to be, and does not constitute, legal, tax, accounting or other professional advice; it is also not intended to offer penalty protection or to promote, market or recommend any transaction or matter addresses herein. Recipients should consult their applicable professional advisors prior to acting on the information set forth herein.

Kevane Grant Thornton LLP makes every effort to keep this information up-to-date and accurate, the information available here is NOT authoritative and definite.