Legal information is not the same as legal advice, which is the application of law to an individual's specific circumstances.

This web site does not purport to give legal advice, but simply information. Although we go to great lengths to make sure our information is accurate and useful, we recommend you consult a lawyer if you want professional assurance that our information, and your interpretation of it, is appropriate to your particular situation. In that the subject matter included in this material is complicated and highly detailed, this web site does not attempt to fully summarize the obligations of any individuals in any particular situation. Reliance solely on this web site without advice of counsel in making legal decisions may result in a failure to follow all required laws and regulations, and expose an individual to liability.