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Linton Shafer Warfield & Garrett, CPAs, is committed to helping businesses succeed. We are a full-service firm offering accounting, auditing, tax and management advisory services to a wide range of clients. We take pride in our work and in our professional staff. We are pleased to provide you with this guide, and hope you will find it useful. If you have any questions, please feel free to contact one of our professionals (Contact LSWG). This Guide is designed to present accurate information on business and tax matters. It is not intended to be used as a basis for specific action without obtaining professional advice.