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Terms of use

Effective November 15, 2026

Educational content only

The guides, checklists, and other content on CT Startup Tax are general educational information about federal and Connecticut tax rules as of the date shown on each page. They aren't tax, legal, investment, or accounting advice for your situation. Reading this site, contacting us, or sending us information doesn't create a client relationship. A client relationship begins only when you and Summer Associates, Inc. sign an engagement letter or advisory agreement.

Accuracy

We work to keep the content accurate and current, but tax law changes often and figures can go out of date. Check the date on each guide and confirm the current rules before you act. The content is provided "as is," without warranties of any kind.

Investment topics

Content about retirement accounts, equity compensation, or other investments is general education, not a recommendation to buy, sell, or hold any security. Investment advisory services, where offered, are provided only under a written advisory agreement.

Links to other websites

Links to the IRS, other agencies, and outside publications are provided for convenience. We don't control those sites and aren't responsible for their content.

Using this site

You're welcome to read, print, and share links to these pages for personal, noncommercial use. Please don't copy or republish substantial portions without our written permission. The content is © 2026 Summer Associates, Inc..

Limitation of liability

To the fullest extent the law allows, Summer Associates, Inc. isn't liable for any loss or damage arising from your use of this site or your reliance on its content.

Privacy

Our privacy policy explains how we handle information about visitors.

Governing law

These terms are governed by the laws of the State of Connecticut.

Changes

We may update these terms. We'll post the new version here and change the effective date at the top.

Contact

Questions about these terms: email [email protected] or call (203) 327-4311.

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