Legal
Disclaimer
This page explains the limits of the information published on this website and the circumstances in which a professional relationship is, and is not, created.
Last updated October 2026
No professional advice
Estate, gift and generation-skipping transfer tax outcomes depend entirely on individual circumstances, the governing instruments, and law that changes frequently. The content of this website is provided for general information only. It is not accounting, tax, legal or investment advice, and it is not a substitute for advice given in the context of an engagement, with knowledge of specific facts. The firm does not provide traditional income tax and accounting services.
Nothing described here should be relied upon or applied to a particular situation without an engagement.
No accountant-client relationship
Viewing this website, or contacting the firm through it, does not create an accountant-client relationship. That relationship is created only by a written engagement letter signed by the firm and appropriate parties.
Circular 230
Nothing on this website constitutes a covered opinion or written tax advice within the meaning of Treasury Department Circular 230, and it may not be used for the purpose of avoiding penalties under the Internal Revenue Code.
Imagery and attribution
The Contact page contains a photograph of the exterior of the building in which the firm's office is located, at 508 W. Wall Street, Midland, Texas, and the About page contains a photograph of downtown Midland. Other than the portrait of Ms. Schmidt, none of the photographs on this site show the firm's interior, personnel, clients, or client property. The images throughout the site are for illustrative purposes only and should not be interpreted as depicting a particular engagement, holding, or transaction.
The photograph of the office building was supplied by the firm. The downtown Midland photograph is the work of Quintin Soloviev, used under the Creative Commons Attribution 4.0 International license; the license text is available at creativecommons.org/licenses/by/4.0. The remaining West Texas imagery was produced from reference photographs of the region under the same license, and from works of USDA NRCS Texas which are in the public domain. The map on the Contact page is rendered from OpenStreetMap data, © OpenStreetMap contributors, available under the Open Database License.
Third-party links
Links to professional bodies and other external organizations are provided for reference. The firm does not control and is not responsible for the content of any external site.