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Copyright 2007 by Stephen J. Kingston, CPA. All rights reserved.

The information contained in (the "Site") is provided for general guidance and is intended to offer the user general information of interest. You may view, copy, print and distribute information on the Site, subject to the following conditions:

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The information provided is not intended to replace or serve as a substitute for accounting, tax or other professional advice, consultation or service. You should consult with a Stephen J. Kingston, CPA professional.

Stephen J. Kingston, CPA does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free or free of viruses. The information in the Site is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event will Stephen J. Kingston, CPA 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 Site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Your use of this Site and information is at your own risk.

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