This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. This manual is published with the understanding that the Lutheran Church--Missouri Synod is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. While every effort has been made to make the material in this text current as of the date of publication, constantly changing tax laws may affect the accuracy of this material.

I have read and understand the above statement. Return to Main Menu.