Disclosures

This publication is designed to provide general information regarding the subject matter covered.  However, laws and practices often vary from state to state and are subject to change. Because each factual situation is different, specific advice should be tailored to the particular circumstances. For this reason, the reader is advised to consult with his or her own advisor regarding that individual’s specific situation.

The author has taken reasonable precautions in the preparation of this newsletter and believes the facts presented are accurate as of the date it was written. However, neither the author nor the publisher assume any responsibility for any errors or omissions. The author and publisher specifically disclaim any liability resulting from the use or application of the information contained in this newsletter, and the information is not intended to serve as legal advice related to individual situations.