DISCLAIMER/COPYRIGHT 

By visiting and using the information at this web site you acknowledge and agree to the following:

SJ&A has made every effort to offer the most current, correct and clearly expressed information as possible. Nonetheless, inadvertent errors can occur and applicable laws and rules and regulations often change. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. This information is not intended for use without professional advice.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by email, by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from SJ&A.

Third Party Links are provided only as a convenience. SJ&A does not control, endorse or approve the content and is not responsible for any of these sites or their content.

You accept all risks and responsibility for losses, damages, costs and other consequences resulting directly or indirectly from using this site and any information or material available from it.

To the maximum permitted by law, SJ&A excludes all liability to any person arising directly or indirectly from using this site and any information or material available from it.