Legal Disclaimer

The information contained in this Website is for general guidance on matters of interest 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 communication, there may be delays, omissions, or inaccuracies in information contained in this Website. Accordingly, the information on this Website is provided with the understanding that the authors and publishers are not herein engaged in rendering accounting, tax, legal, or other professional advice and services. Accordingly, 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 Rosen, Sapperstein & Friedlander, Chartered ("RS&F") professional.

While we have made every attempt to ensure that the information contained in this Website has been obtained from reliable sources, RS&F is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Website 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 RS&F, 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 Website or for any consequential, special, or similar damages, even if advised of the possibility of such damages.

Certain links in this Website connect to other Web Sites maintained by third parties over whom RS&F has no control. RS&F makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.