Disclaimer

The advice, commentary, links, and all other content provided in this newsletter is not intended or written to be used by you or any other person or entity for the purpose of determining courses of action for tax or legal processes, under any applicable regional, state, provincial or federal laws. The information contained in this newsletter is taken from sources believed to be reliable, but is not necessarily complete and its accuracy cannot be guaranteed. Any opinions expressed are subject to change without notice. The information contain herein or on any related links is presented 'as is' and 'for discussion only'. As such, company administrators and their advisors may utilize the information contained therein at their own risk. Stock plan administrators or other employees are advised to retain their own tax and legal advisors and should not rely on the information contained therein without the guidance of appropriate competent counsel.

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