Disclaimer

Marriage Tax Shield provides tax education and tax planning awareness. It does not provide legal, divorce, custody, or alimony advice, and it is not a substitute for a licensed family-law attorney in your state.

1. General Information Only

All content on marriagetaxshield.com — including page copy, the private training, the nine tax exposure categories, checklists, FAQs, cost examples, and any downloadable material — is provided for general educational and informational purposes only.

It is written for a broad audience and cannot account for your filing status, state of residence, income structure, business interests, settlement posture, or the dozens of other facts that determine how a tax rule actually applies to you. Do not act, or refrain from acting, on the basis of anything on this Site without first obtaining advice from a qualified professional who has reviewed your specific situation.

2. No CPA-Client Relationship Is Created

Viewing this Site, watching the training, submitting the confidential questionnaire, booking a call, or exchanging messages with us does not create a CPA-client relationship and does not obligate Marriage Tax Shield or BigApple Accounting Tax & Advisory to act for you.

A professional relationship begins only when we have issued a written engagement letter describing the scope and fixed fee for your matter, and you have signed it. Until that point, please do not send us confidential documents or information you would not want disclosed, and do not treat anything we say as advice specific to you.

3. We Do Not Provide Legal Advice

Marriage Tax Shield is a certified public accounting service. We are not a law firm, we do not practice law, and nothing on this Site or in any engagement constitutes legal advice.

In particular, we do not:

• draft, review for enforceability, or negotiate prenuptial, postnuptial, or separation agreements;
• advise on custody, parenting time, visitation, or child support entitlements;
• advise on spousal support entitlement, equitable distribution rights, or grounds for divorce;
• file pleadings, appear in court, or represent anyone in a family-law proceeding; or
• opine on the legal validity or enforceability of any agreement.

You should retain a licensed family-law attorney in your state for all of the above. Our work is designed to sit alongside your attorney's work by producing the tax position that underlies the numbers being negotiated.

4. No Attorney-Client Privilege

Communications with a certified public accountant are subject to professional confidentiality standards, and tax return information is protected under Section 7216 of the Internal Revenue Code. They are not, however, protected by attorney-client privilege.

The limited federal tax practitioner privilege under Section 7525 of the Internal Revenue Code is narrower than attorney-client privilege: it does not apply to criminal matters, to state proceedings, to tax return preparation, or to matters before courts other than in a non-criminal federal tax context. It generally does not protect communications in a divorce or family-law proceeding.

If privilege matters to your situation, ask your attorney about engaging us through counsel — a "Kovel" arrangement — so that our work is performed under the attorney's privilege. We are glad to work that way where your attorney requests it.

5. No Guarantee of Outcomes

We do not guarantee any tax saving, refund, deduction, credit, audit outcome, settlement result, or any other outcome. Tax results depend on your specific facts, the completeness and accuracy of the information you provide, the positions taken by your spouse or former spouse, the terms actually reached in a settlement or ordered by a court, and how the Internal Revenue Service, state tax authorities, and the courts apply the law.

Statements about what a strategy "can" or "may" do describe possibilities under stated assumptions. They are not promises about your case.

6. Illustrative Figures and Examples

Dollar figures presented on this Site — including examples such as a retirement account split handled without proper QDRO treatment, a home sale mistimed relative to when a divorce is finalized, or an incorrect filing status in the year of divorce — are illustrative scenarios constructed to show how exposure arises. They are based on assumed facts and assumed tax rates.

They are not averages, not projections, not a representation of what any particular client experienced, and not an estimate of what you would save or owe. Your numbers will differ.

Pricing information is equally illustrative. Engagements are priced by complexity and start in the five figures; the only binding number is the fixed fee quoted in writing for your specific matter before work begins.

7. Tax Law Changes

Content on this Site reflects federal tax rules as we understand them for the 2026 tax year. Tax law changes through legislation, regulations, IRS guidance, and court decisions, sometimes retroactively. Inflation adjustments change thresholds annually. Provisions expire and are extended.

We do not undertake to update Site content as the law changes, and content that was accurate when published may no longer be accurate when you read it. Nothing here should be relied upon as current without confirmation.

8. State-Specific Rules

We work with clients in all 50 states because federal tax rules apply nationwide. State tax treatment does not. Community property states treat income, deductions, and asset division differently from equitable distribution states. State treatment of alimony, dependency claims, filing status, residency, and the tax basis of transferred property varies, and some states do not follow federal rules at all.

Where an engagement raises a state-specific issue, we flag it. Where a matter requires representation or a determination under the law of a particular state, you may need local tax counsel or a practitioner licensed in that state.

9. Not Financial, Investment, or Insurance Advice

We are not registered investment advisers, broker-dealers, insurance producers, or financial planners. Nothing on this Site or in an engagement is a recommendation to buy, sell, or hold any security, to make or refrain from making any investment, or to purchase any insurance or annuity product. Where our analysis touches on retirement accounts, business interests, or real property, it addresses the tax treatment of those assets only.

10. IRS Circular 230 Notice

Any tax information on this Site is general in nature, is not based on an examination of your facts, and is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code. Written advice on which you may rely for penalty protection is provided only under a signed engagement, and only where the engagement letter expressly says so.

11. Media Mentions and Third-Party Trademarks

References on this Site to The Wall Street Journal, Forbes, Crain's New York Business, or any other publication indicate that Busayo Ogunsanya, CPA, MST, or BigApple Accounting Tax & Advisory has been quoted, featured, or referenced in coverage by that outlet.

These references do not constitute an endorsement, recommendation, sponsorship, certification, or affiliation. No publication has reviewed or approved our services. All third-party names, logos, and trademarks are the property of their respective owners and are used here for identification purposes only.

12. Testimonials and Case Examples

Any testimonial, review, or case example on this Site reflects the experience of one client in one set of circumstances. Results vary widely, and one client's experience does not predict yours. Testimonials are not paid unless expressly disclosed at the point of use. Case examples are anonymized and details are altered to protect client confidentiality; altered details may change the tax analysis that would apply to the real facts.

13. Third-Party Content and Links

This Site may reference or link to third-party websites, articles, calculators, forms, and services. We do not control that content, do not endorse it, and are not responsible for its accuracy, legality, availability, or privacy practices. Following an external link is at your own risk and is governed by that site's own terms.

14. Forward-Looking Statements

Statements about anticipated tax treatment, expected timelines, projected exposure, or the likely effect of a planning step are forward-looking. They rest on assumptions about facts, law, and the behavior of third parties that may not hold. Actual results may differ materially, and we undertake no obligation to update a forward-looking statement.

15. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, MARRIAGE TAX SHIELD, BIGAPPLE ACCOUNTING TAX & ADVISORY, AND THEIR PARTNERS, EMPLOYEES, CONTRACTORS, AND AGENTS DISCLAIM ALL LIABILITY FOR ANY LOSS, DAMAGE, TAX, PENALTY, INTEREST, OR EXPENSE ARISING FROM RELIANCE ON INFORMATION PUBLISHED ON THIS SITE OR IN THE TRAINING. INFORMATION IS PROVIDED "AS IS," WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED.

This disclaimer does not limit the professional responsibility we owe to clients under a signed engagement letter, and it does not limit any liability that cannot be excluded under applicable law or professional standards. Liability arising out of a paid engagement is governed by the terms of that engagement letter.

This Disclaimer forms part of, and should be read together with, our Terms of Use and Privacy Policy.

16. Contact Us

If anything on this page is unclear, or you want to know whether a point applies to your situation, get in touch: