Online Disclaimer

November 2014

The information contained and accessed on this site (the “Site”) is provided for general guidance with respect to the various matters dealt with and is not an exhaustive description of all issues and risks that may be present to any person or persons.  The information disclosed herein should not be regarded as advice and is based solely on facts and circumstances provided to KPMG and should not be regarded as suitable for use by any person or persons.  Any information herein is based on current tax law including judicial and administrative interpretation.  Tax law is subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties. Facts and circumstances along with changes in law or its interpretation impacts such foregoing referred to information.  The information herein is current as of the date of the information and has not been updated for changes in law or interpretation after the date thereof.  For this reason, the reader should not rely upon this information without seeking the advice of qualified professional.  We accept no responsibility or liability for any reliance that any person or persons may place on the information contained herein.  We neither warrant nor represent that this is sufficient or appropriate for any purposes that any person or persons may have.   The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area to obtain such services.

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