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The information contained in this Site is for general guidance only. The application and impact of laws 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 information contained in this Site. Accordingly, 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, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a Freeman & Davis professional or other professional advisors familiar with your particular factual situation.

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Freeman & Davis LIP
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(225 West 34th Street)
New York, NY 10122-0397

Tel: 212 594-8155
Fax: 212 465-0520
email: info@freemandavis.com

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