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Disclaimer of liability

Digits & Decimals Inc. does not warrant or guarantee the accuracy of any statement or other information and materials provided in this newsletter. All articles and other information and materials in this newsletter (collectively, "Information") are provided for general information purposes only and are not intended to constitute legal, accounting or tax advice or opinions on any specific matters.

Laws and regulations change frequently and their application can vary widely based upon the specific facts and circumstances involved. You, and not Digits & Decimals Inc., are responsible for the applicability and accuracy of Information as it relates to your practice or to your clients.

Your use of Information does not relieve you of responsibility, including those to any third party, for matters involving your practice or your clients (e.g., preparation of tax returns, etc.) and you may not rely upon Digits & Decimals Inc. for advice regarding same.

The provision of Information by Digits & Decimals Inc. is not intended to create, and your receipt does not constitute, any form of relationship between Digits & Decimals Inc. or the author(s) and you.