GENERAL DISCLAIMER
The content and information located on this Web site is provided without charge to the public only for general informational and reference purposes. While reasonable measures are undertaken to ensure the accuracy of all information posted by him on this Web site, the material contained on this Web site may include inaccuracies or other errors. Neither William Roof nor any other party involved in creating, producing or delivering this Web site shall be liable for any direct, incidental, consequential, indirect or punitive damages arising out of your access to or use of the Web site.

DISCLAIMER CONCERNING LEGAL CONTENT AND LEGAL REPRESENTATION
The content and information located on this Web site does not constitute legal advice, does not in all cases reflect the opinions of  William Roof and is not guaranteed to be complete, correct or up-to-date. This Web site is not intended to and does not, create an attorney-client relationship. You should not act or rely on information found on this Web site without seeking the advice of a qualified attorney who is familiar with the facts and circumstances of your specific legal problems.

CIRCULAR 230
The following disclosure is now required pursuant to IRS Circular 230 which regulates the provision of written tax advice by federal tax practitioners. Any tax advice reflected in this email or any attachment hereto was not intended or written by the practitioner to be used, and it cannot be used by the taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer. This disclosure will also confirm that there is no limitation imposed hereby on the disclosure of the tax treatment or tax structure of any transaction that is subject of this email or of any attachment hereto.

ATTEST SERVICES AND FORWARD-CAST FINANCIAL STATEMENTS ARE NOT PROVIDED.