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 legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisors. Before making any decision or taking any action, you should consult a licensed business professional.

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By using this web site you understand and agree that no information is being provided in the context of any attorney-client relationship and that nothing herein is intended to constitute legal advice. This web site is solely informational in nature, not intended as a substitute for competent legal advice from a licensed and retained attorney in your state, and should not be so used. McCauley Investment Risk & Legal Consulting PLLC (McCauley) makes no representations or warranties as to the timeliness, availability, accuracy, or completeness of any information contained in this site. Like any printed materials, the information provided in this site may become outdated over time, especially considering the volatile regulatory environment for accounting, tax and law. McCauley undertakes no obligation to correct or update any content or information on this site and reserves the right to alter or delete content and information on the site at any time.

 

While we have made every attempt to ensure that the information contained in this website has been obtained from reliable sources, McCauley 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 McCauley, 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.

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Downloading of any information, content or images from this web site does not transfer any right or ownership of such information, content or images to you. You may not mirror or archive any part of this site or any material contained on this site on any server or computer without McCauley’s prior written permission. The content of this site is owned or controlled by McCauley and is protected under applicable copyright and trademark laws. All copyright and other proprietary notices contained in downloadable materials must be retained.

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This web site may provide certain links or references to third party sites that may be useful or of interest to you. McCauley neither controls, endorses, promotes, nor has any affiliation with any other site unless expressly stated herein or on such site. McCauley

therefore has no responsibility for, and makes no representations with respect to, the content, accuracy, or any other aspect of the information contained on such linked sites or references. McCauley will not be liable for any damages or injury arising from your access to such sites or content.

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IRS Circular 230 Notice: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this site (including any attachments, downloadable files, videos and blogs) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.