Disclaimer

The information presented is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the writer is not engaging in rendering legal, accounting or other professional services. If legal or other expert assistance is required, the services of a competent professional will be sought.

The author specifically disclaims any liability, loss or risk personal or otherwise incurred as a consequence directly or indirectly of the use and application of any part of the technique or contents. Your results may vary from those mentioned by the author.