Legal Disclaimer

This Retiree Medical Trust website provides information to the pension and health benefits community of governmental employers, and does not constitute legal advice. We offer quality, accurate information, but make no claims, guarantees, promises, or warrantees about the timeliness, completeness, or adequacy of the information contained herein. Because legal advice must be tailored to the specific circumstances of each case, and laws are constantly changing, nothing provided herein should be used as a substitute for the advice of competent counsel.

Circular 230 Disclosure. United States Treasury regulations , effective June 21, 2005 require us to notify you that to the extent that this communication, or any of its attachments, contains or constitutes advice regarding any U.S. Federal tax issue, such advice is not intended or written to be used, and cannot be used,by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.