The information contained on this podcast 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 the information contained in this podcast.  Accordingly, the information in this podcast 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, financial, or other competent advisors.   

We do make any warranties, express or implied, about the completeness, reliability, and accuracy of the information provided in this podcast. Any action you take upon the information in this podcast is strictly at your own risk, and the contributors or any entities they are associated with,  will not be liable for any losses and damages in connection with the content provided in the podcast.