The information contained and accessed on this web site (“Site”) is intended for general guidance on matters of interest only, and does not create a business or professional services relationship. By accessing and browsing this Site, you agree to the following terms and conditions:

The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, audit, advisory, tax, legal or other competent advisors. Before making any decision or taking any action, you should consult a Cohen Cohen & Associates professional.

The application and impact of laws can vary widely based on the specific facts involved. Given the changing laws, rules and regulations, and inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, Cohen Cohen & Associates is not responsible for any errors or omissions, or for the results obtained from the use of this information.

All the information in this Site is provided “as is,” with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information. The contents of the site are without warranty of any kind, express or implied, including, but not limited to, warranties of performance, merchantability and fitness for a particular purpose. In no event will Cohen Cohen & Associates, its related partnerships or corporations, 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 on this Site or for any direct, indirect, incidental, special, consequential, exemplary, punitive or other damages, even if advised of the possibility of such damages.

Third party links on this Site are provided as a convenience to our users. Cohen Cohen & Associates does not control and is not responsible for any of these sites or their content. Cohen Cohen & Associates makes no representations as to the accuracy or any other aspect of information contained on other web sites.

Unless otherwise indicated, this Site and its contents, including but not limited to all text, code, graphics, images and site design, are the property of Cohen Cohen & Associates and are protected pursuant to U.S. and foreign copyright and trademark laws.

Cohen Cohen & Associates reserves the right to change these terms and conditions at any time by updating this posting. Use of this Site following any such changes shall constitute acceptance of such changes.

© 2018 Cohen Cohen & Associates. All rights reserved.