The information presented herein represents the view of the
author as of the date of publication. Because of the rate with
which conditions change, the author reserves the right to alter
and update his opinion based on the new conditions. The report
is for informational purposes only. This report is not intended for
use as a source of legal, tax, financial or accounting advice.
Inquiries regarding the specific accounting, investment, and/or
tax needs of the reader should be addressed to their professional
advisor. Any reference to any person or organization whether
living or dead is purely coincidental.