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O'Malley & Berberich CPAs P.C. provides the information in this e-newsletter for general information about its services and particular subjects and is not an exhaustive treatment of such subjects. The application and impact of laws can vary widely based on the specific facts involved. Accordingly, this e-newsletter is not intended to constitute legal, tax, accounting, investment, consulting, or other professional advice or services. The information provided herein should not be used as a substitute for consultation with professional legal, tax, accounting, investment, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation. While we have made every attempt to ensure that the information contained in this e-newsletter has been obtained from reliable sources, O'Malley & Berberich CPAs P.C. is not responsible for any errors or omissions, or for the results obtained from the use of this information. The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness, and without any warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose. Tax articles in this e-newsletter are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. In no event will O'Malley & Berberich CPAs P.C. 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 e-newsletter or for any consequential, special or similar damages, even if advised of the possibility of such damages.