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Copyright © 2008 CORPTAX, Inc. All rights reserved.

CORPTAX, Inc. hereby authorizes you to view, copy, print, and distribute the information on this website subject to the following conditions:

1. The document is used for informational purposes only.
2. The document is used for non-commercial purposes.
3. Any copy of this document or portion thereof must include this copyright notice in its entirety.

Intellectual Property Information
CORPTAX U.S. Compliance, CORPTAX Calendar, CORPTAX International, CORPTAX Insurance, CORPTAX Partnership, CORPTAX S Corporation, CORPTAX Visual Org, CORPTAX Modeling, Analysis and Reporting Tool (MART), CORPTAX Advanced Global Provision, CORPTAX ASP, CORPTAX, CORPTAX Client/Server (CORPTAX CS), CORPTAX File/Server (CORPTAX FS), CORP A.D.S., CORPInternational, CORPSales, CORPTAX REIT, CORPTAX PT, Transfer Pricing Architect (TPA), and Transfer Pricing Blueprint (TPB) are registered trademarks of CORPTAX, INC. Global Data Xchange (GDX), CORPCalendar, FSC TxT, Tax ProvisionSystem, CORP RIC-Tax, CORPInsure, State Planner, and CORP FAS109 are trademarks of CORPTAX, Inc.

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Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this document may be the subject of other rights, including other intellectual property rights, which are owned by CORPTAX, Inc. or other interested parties and are not licensed to you hereunder.

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This website is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Accordingly, the information in this website is not intended to constitute legal, accounting, tax, investment, consulting or other professional advice or services. Before making any decision or taking any action that may affect your personal finances or business, you should consult a qualified professional advisor.

THIS WEBSITE AND THE INFORMATION CONTAINED HEREIN IS PROVIDED "AS IS," AND CORPTAX, INC. MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING THIS DOCUMENT OR THE INFORMATION. WITHOUT LIMITING THE FOREGOING, CORPTAX, INC. DOES NOT WARRANT THAT THE WEBSITE OR INFORMATION WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. CORPTAX, INC. EXPRESSLY DISCLAIMS ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY AND ACCURACY.

YOUR USE OF THIS WEBSITE AND INFORMATION IS AT YOUR OWN RISK. YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THIS WEBSITE OR INFORMATION. CORPTAX, INC. WILL NOT BE LIABLE FOR ANY SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THIS WEBSITE OR INFORMATION.

If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.

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