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In this website, all information is for general guidance on matters of interest only. The application and legal impact can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in the information contained in this site and accordingly, the information is provided with the understanding that the authors and publishers are not herein engaged in rendering accounting, tax, legal or other professional services. As such, it should not be used as a substitute for consultation with professional advisers. Before any decision or action, you should consult Merritt professional.

While every attempt has been made to ensure that the information contained in this site is from reliable sources, Merritt is not responsible for any mistakes or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeless 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. In no circumstance will Merritt, 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 in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

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