The information on this blog is of a general nature and should not be construed as professional advice. It is provided solely for the convenience of our clients and the public. The opinions of the authors are not necessarily those of the firm.

Communications sent to the firm via this blog or via the Internet may not be secure and may be intercepted by other parties. Imparting this information does not constitute a client-accountant relationship nor does the transmission or receipt of any e-mail sent through this blog constitute or create, in any way, a client-accountant relationship or a job application.

Further, unless specifically engaged to perform a service (in writing, in a formal, signed engagement letter between the client and the firm) it should not be construed that the service will be performed by the firm. The firm offers multiple levels of services to clients. Client engagements will vary with regard to depth and level of each and every service as agreed prior to performing the services. A client should always refer to the signed engagement letter to understand the specific services the firm agrees to provide and the scope of those services. Past results afford no guarantee of future results.

Certain links on this blog lead to servers maintained by individuals or organizations over which we have no control. This firm makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers.

Unless otherwise noted, all information on this blog is the property of this firm. Unauthorized use will be subject to legal action.

IRS Circular 230 Notice

To the extent this blog or files available within it concern tax matters, the information is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law or in promoting, marketing, or recommending to another party any transaction or matter addressed.

Indemnification

As a visitor to this blog, you agree to indemnify the firm, and its officers, directors, employees, agents, distributors, and affiliates from and against any and all third party claims, demands, liabilities, costs, or expenses, including reasonable attorney’s fees that arise from your use or misuse of this site.

Comment Policy

The firm appreciates its readers and thanks them for adding to the discussion. It realizes though that everyone may not agree with a particular post and welcomes free and spirited debate. The firm is not responsible for commenter opinions.

The firm encourages comments including those that challenge us or offer constructive criticism, and we reserve the right to edit or remove any post, for any reason. The firm will delete any comments with content that:

• is abusive
• is off-topic
• contains ad-hominem attacks
• promotes hate of any kind
• uses foul language  (we are a G-rated blog)
• is blatantly spam

Comments, once contributed, may be used by the firm at any time in any way, with attribution to the contributor.

Nonpublic Personal Information We Collect

The firm may collect nonpublic personal information about visitors to the site that is either provided to us by you or obtained from standard website traffic statistic gathering software.