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Because of the possible unanticipated changes in governing statutes and case law relating to the application of the information contained on our website (www.grabercpa.com), the authors and creators and any and all persons or entities involved in any way in preparation of the e-mail disclaim all responsibility for the legal effects or consequences of the interpretation of the information provided. Individuals intending to use grabercpa.com as an information resource should seek advice from family law professionals and experts. This e-mail was not created and made available with the intention that it be used to procure aid in any legal matters in any jurisdiction Graber and Associates, CPA is a Baltimore based Certified Public Accounting firm that provides a wide variety of accounting, tax, financial management, QuickBooks, incorporations, and Individuals, Real Estate Accounting, Financial Services Accounting accounting services. Our clients are located throughout Baltimore in towns like Baltimore, Dundalk, Essex, Towson, Elkridge, Columbia, Ellicott City , Cockeysville, Owings Mills, Reisterstown, Glen Burnie, Middle River, Rosedale, Parkville, Carney, Perry Hall, Lutherville, Timonium, Pikesville, Randallstown, Catonsville, and more. We also service clients in Baltimore County, Anne Arundel County and Howard County counties.