Disclaimer
(in Times New Roman 14 Point)

The information contained in this Site is for general guidance only.  The application and impact of laws can vary widely based on the specific facts involved.  Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communica- tion, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, this website and its authors are not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will this Site, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

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Remember, practicing as a professional can be dangerous if you are not trained, educated, and experienced.  You may see dangerous things on this website.  Do not attempt these things at home without professional guidance.