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LEGAL DISCLAIMER

All users of this Web Site should be aware that the information contained herein is intended to provide general guidelines on various subjects of interest. However, the effect and application of laws can and do vary depending on the unique situation of each user. Thus, this information should not be construed or used as legal, accounting, tax, investment or other professional advice or services. Each user of this Web Site is urged to consult a qualified professional who understands the user’s particular factual situation before making any decision, and BROWN, MOBLEY & WAY P.C. disclaims any responsibility for any actions taken by users in their specific cases or for any misinterpretation on the part of users.

THE INFORMATION IS PROVIDED “AS IS,” AND BROWN, MOBLEY & WAY P.C. MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES, INCLUDING WARRANTIES OF PERFORMANCE, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE, REGARDING THIS INFORMATION. BROWN, MOBLEY & WAY P.C. DOES NOT GUARANTEE

THE COMPLETENESS, ACCURACY OR TIMELINESS OF THIS INFORMATION.

YOUR USE OF THIS INFORMATION IS AT YOUR OWN RISK. YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THIS INFORMATION. BROWN, MOBLEY & WAY P.C. WILL NOT BE LIABLE FOR ANY DIRECT, SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION BASED UPON A STATUTE, CONTRACT, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THIS INFORMATION.

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To the extent any of the above is not fully enforceable for any reason, the remainder shall continue to apply. The use of this information is for non-commercial, informational purposes only and no part of this site may be reproduced, recorded, transmitted or distributed in any form or by any means without the written consent of BROWN, MOBLEY & WAY P.C. All rights reserved.

BROWN, MOBLEY & WAY P.C. regrets that it cannot respond to specific tax or accounting questions by e-mail. Such questions should be answered via consultation with a qualified professional who understands your particular factual situation.