Information provided on the World Wide Web by Smith Elliott Kearns & Company, LLC is intended for reference only. The information contained herein is designed solely to provide guidance to the reader, and is not intended to be a substitute for the reader seeking personalized professional advice based on specific factual situations. Information on this web site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such. Although Smith Elliott Kearns & Company, LLC has made every reasonable effort to ensure that the information provided is accurate, Smith Elliott Kearns & Company, LLC, and its members, managers and staff, make no warranties, expressed or implied, on the information provided on this web site. The reader accepts the information as is and assumes all responsibility for the use of such information. All information contained on this web site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Smith Elliott Kearns & Company, LLC. All rights are reserved.
