*NOTE: The information presented on this website reflects ACE Scholarships FTC SGO’s understanding as of Section 25F of the Internal Revenue Code of 1986, as amended, as of the current date and is subject to change without notice. Subsequent legislation, judicial decisions, as well as regulations or any other guidance, whether formal or informal, from the U.S. Department of the Treasury or any other governmental authority, may, be determined by ACE Scholarships FTC SGO, in its discretion, to require changes to the program and any related requirements. We will update relevant content as soon as administratively practicable as new information becomes available. However, no assurance is given that the information is current, complete or accurate as of any particular date, and ACE Scholarships FTC SGO assumes no obligation to update any content except as required by applicable law.

*NOTE: The information provided on this website is for general informational purposes only and does not constitute tax, legal, accounting, or financial or other professional advice. ACE Scholarships FTC SGO does not provide tax, legal, accounting, financial or other professional services, and no attorney-client, tax advisor-client, or other professional relationship is created by your access to or use of this site. You should not act upon any information contained herein without first obtaining advice from your own independent qualified tax, legal, accounting, financial or other professional advisor based on your individual circumstances. Any U.S. Federal Income Tax information on this website is not intended or written to be used, and cannot be used, for purposes of avoiding penalties under the Internal Revenue Code or promoting, marketing or recommending to another party any transaction of matter addressed herein. References to third-party resources or websites are provided for your convenience only and do not constitute any endorsement. ACE Scholarships FTC SGO has no responsibility for the content of such third-party resources.