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The use of the CCH content is governed by CCH's applicable license agreements. CCH is not affiliated with Fidelity Brokerage Services (FBS), Fidelity Employer Services Company LLC (FESCo) or their affiliates. CCH is solely responsible for the information and content provided by CCH. The information and content provided by CCH is continuously available through a framed area of Fidelity's site. Fidelity has not been involved in the preparation of the content provided by CCH and does not explicitly or implicitly endorse or approve such content. In addition, Fidelity does not alter or change such content as it is provided through the site. Fidelity cannot guarantee that the information and content supplied is accurate, complete, or timely. The information contained therein should not be used without the advice and guidance of an appropriate professional tax advisor who is familiar with all relevant facts since some issues may be subject to differing interpretations. The information contained therein is general in nature and is not intended, and should not be construed as legal, tax or investment advice or opinion provided by Fidelity or CCH to you. Fidelity does not make any warranties with regard to the information or content or the results obtained by their use. Fidelity disclaims any liability arising out of your use (or the results obtained from, interpretations made as a result of, or any tax position taken in reliance on information provided pursuant to, your use) of the information or content furnished by CCH. Neither Fidelity nor CCH assume any obligation to inform you of any changes in the tax law or other factors that could affect the information contained therein.
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