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The information located on this Site has been designed for personal, informational purposes only and not for commercial use. The information contained on the Site may not be reproduced, transmitted, displayed, distributed, published, or otherwise commercially exploited in any manner without the prior, written consent of Ryan. This Site should be used only for general guidance on matters of interest. The application and impact of various federal, state, local, and international statutes, laws, ordinances, rules, and regulations can vary widely based on the specific facts involved. Given the changing nature of such statutes, laws, ordinances, rules, and regulations, and the inherent hazards of electronic communication, there may be delays, omissions, or inaccuracies in the information located on this Site. Accordingly, the information located 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 or services. As such, this Site (and the information located on this Site) should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisors. Before making any decision or taking any action based upon information located on this Site, you should consult with a Ryan professional.

While every attempt has been made to ensure that the information contained on this Site has been obtained from reliable sources, Ryan is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information located on this Site 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, express or implied, including, but not limited to, warranties of performance, merchantability, and fitness for a particular purpose. All information located on this Site is subject to change at any time without prior notice. In no event will Ryan, its related partnerships, limited liability companies, corporations, or other entities, or the partners, shareholders, officers, members, agents, or employees thereof, be liable to any user or other third party for any decision made or action taken in reliance on the information located on this Site or for any damages (including, but not limited to, consequential, special, and similar damages), even if advised of the possibility of such.

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