This edition of this work has been carefully researched and verified for accuracy. However, due to the complexity of the subject matter and the continual changes occurring in the subject matter, neither the Knowledge Bureau, Inc. nor its authors, researchers or publishers can be responsible for errors or omissions, or consequences of any kind resulting from the use of the information in this work. It is the responsibility of the user of this work to continually update his or her knowledge over time. Examples discussed are intended as general guidelines only, contain fictional names and characters and any resemblance to real persons or events is purely coincidental. Tax laws and policies referred to include the most recent federal budget, and subsequent changes in law which are discussed either within these pages or in Breaking Tax and Investment News, a free periodic news publication to which all our students must subscribe and/or various research and updating publications made available on the Knowledge Net Tools online. The reader is invited to contact Knowledge Bureau, Inc., for any questions, clarifications or information which may arise during his or her course of studies with us, and to suggest additional topics or explanations which should be covered in the program.

Knowledge Bureau, Inc. is not responsible and has no liability for any opinions or statements, written or spoken by any of its speakers, authors, lecturers, LifeCycle Coaches or Affiliate Coaches. Users of the website, continuing education or other services of Knowledge Bureau, Inc. are herewith notified that other than agency, continuing education and intellectual property management services which are provided on a consulting basis, the company, its principals, shareholders, employees, writers or subcontractors are not involved in any other aspect of any business conducted by its authors, lecturers, LifeCycle Coaches or any Affiliate Coaches or any of its strategic partners or alliances.

Users of this work and any aspects of the company's services are responsible for their own actions and outcomes and are advised to seek legal counsel or other professional advice before acting on any information or recommendations received. The owners, publishers, authors, instructors, coaches and contributors expressly disclaim all and any liability to any person in respect of anything and any consequence of anything done as a result of the contents of this work, any news releases or commentary, any workshop or information resource herein referred to.

All examples used in KB publications and courses are fictional and any similarity to real persons or circumstances are completely unintentional.