LEGAL DISCLAIMER

All users of this Web Site should be aware that the information contained herein is intended to provide general guidelines on various subjects of interest. However, the effect and application of laws can and do vary depending upon the unique situation of each user. Thus, this information should not be construed or used as legal, accounting, tax, investment or other professional advice or services. Each user of this Web Site is urged to consult a qualified professional who understands the user's particular factual situation before making any decision, and Richard J. Beason, CPA disclaims any responsibility for any actions taken by users in their specific cases or for any misinterpretation on the part of users.

THE INFORMATION IS PROVIDED "AS IS," AND RICHARD J. BEASON, CPA MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES, INCLUDING WARRANTIES OF PERFORMANCE, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE, REGARDING THIS INFORMATION. RICHARD J. BEASON, CPA DOES NOT GUARANTEE THE COMPLETENESS, ACCURACY OR TIMELINESS OF THIS INFORMATION.

YOUR USE OF THIS INFORMATION IS AT YOUR OWN RISK. YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THIS INFORMATION. RICHARD J. BEASON, CPA WILL NOT BE LIABLE FOR ANY DIRECT, SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION BASED UPON A STATUTE, CONTRACT, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THIS INFORMATION.

CIRCULAR 230 DISCLOSURE
To ensure compliance with requirements imposed by the IRS, unless specifically indicated otherwise, any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of avoiding tax related penalties or promoting, marketing or recommending to another party any tax related matter addressed herein.

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To the extent any of the above is not fully enforceable for any reason, the remainder shall continue to apply.

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