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 Hiebert & Decker, CPA's Chartered 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 HIEBERT & DECKER, CPA'S, CHARTERED MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES, INCLUDING WARRANTIES OF PERFORMANCE, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE, REGARDING THIS INFORMATION. HIEBERT & DECKER, CPA'S, CHARTERED 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. HIEBERT & DECKER, CPA'S, CHARTERED 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, WITOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THIS INFORMATION.

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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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Hiebert & Decker, CPA's, Chartered regrets that any e-mail response to specific tax or accounting questions cannot be relied on and is subject to this Legal Disclaimer. Such questions should be answered via consultation with a qualified professional who understands your particular factual situation and will provide his/her advice in writing. If you would like us to provide such for you, please contact us to arrange a meeting or telephone conference. We have clients located across the United States and would be interested in assisting you.