Legal Disclaimer

By using this website, you, the user of this website, acknowledge that you have fully read and understand EMD’s Legal Disclaimers web page in its entirety.  You further voluntarily acknowledge your agreement to its terms and conditions of use without limitation and/or qualification.  These terms and conditions may be revised periodically and at any time by simply updating this web page.  You are always legally bound by all such revisions and are therefore recommended to periodically revisit this web page to review the current terms and conditions.

While every attempt has been made to ensure that the information contained on this website has been obtained from reliable and accurate up-to-date sources, EMD is not responsible for any errors, or omissions, or for the results obtained from the use of this information.  All information located on this website is provided “as is” with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, expressed or implied, including, but not limited to, warranties of performance, merchantability, and fitness for a particular purpose.  You, the user, assume any and all costs related to the use of this website.  In no event shall EMD, its team members, employees or agents be liable for any direct, indirect, incidental, consequential, punitive, special or any other damages to any user or other third party for the use or any decision made or action taken in reliance on the information located on this website, even if advised of the possibility of such damages.  All information located on this website is subject to change at any time without prior notice.

Certain links on this website connect to other websites which are not maintained or controlled by EMD.  EMD makes no representations as to the accuracy or any other aspect of information contained on such other websites.  The fact that such links exist does not indicate or imply the approval or endorsement of any material contained on any linked website.  Furthermore, EMD is not liable for any harm caused by the transmission or downloading, through accessing the linked websites or this website, of a computer virus, spyware or other computer code or programming device that might be used to access, disable, damage, delete, or otherwise hinder in any manner, the operation of this website or any user’s hardware, software, data or other property.

Restriction of Use:
The information located on this website has been designed for personal, informational purposes only and not for commercial use.  All content such as text, graphics, logos, buttons, icons, and images on this website are the exclusive property of EMD and are protected under the United States Copyright or Trademark laws and the International Copyright Treaties.  The information contained on the website may not be reproduced, transmitted, displayed, posted, distributed, published, uploaded or exploited in any manner without the prior, written consent of EMD.  This website should be used only for general guidance on matters of interest.  Given the changing nature of tax law and its different applicability and impact based on the specific facts involved, the information located on this website is provided with the understanding that it should not be used as a substitute for consultation with an accounting, tax, legal, or other competent professional advisor.  Before making any decision or taking any action based upon information located in this website, you should consult with an EMD professional.

IRS Circular 230 Disclosure:
Any federal tax advice contained within this website (including all attachments and links), if any, is not intended or written to be used as a covered opinion described in Treasury Department Circular 230 and therefore cannot be relied upon to avoid any tax penalties under the Internal Revenue Code or to support any federal tax transaction.  Please contact EMD regarding any questions specific to your tax situation.