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Dissemination, distributing or copying any part of this website without prior authorization is strictly prohibited.  If you are not the intended recipient, please notify SP Larner immediately by phone or email, and destroy all copies of internet generated documents, messages and attachments. Thank you.

CIRCULAR 230 DISCLOSURE:  To assure compliance with the Bureau of Real Estate and Treasury Department rules governing real estate and taxation, we hereby inform you that any advice contained herein (including any attachment) was not written or intended to be used, and cannot be used by anyone for the purpose of avoiding any penalties that may be imposed on you or any taxpayer or real estate investor or broker and (2)may not be used or referred to you or by any other person in connecting with promoting, marketing or recommending to another person any transaction or matter addressed herein.