Vail Valley-based Susan Balcomb, owner of the Debt Doctor LLC, will host a free seminar, “Tax consequences of foreclosures and bankruptcies,” Dec. 9 at 6:30 p.m. The seminar will be held in the lower level of the Alpine Bank building in Eagle.

The guest speaker is Robert Herrell, a tax accountant. Topics include:

• What is cancellation of debt?

• How will you know what type of cancelled debt it is?

• What is taxable as ordinary income?

• How does insolvency work?

• Is it different for a bankruptcy than a foreclosure?

Seating is limited. To sign up on line, go to www.TheDebtDoctorLLC.com and click on the “seminar” button, or call 970-376-0615.