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Discussion of any legal issues in any article that appears in this publication is presented as educational material only. The Independent Computer Consultants Association does not and cannot take responsibility for any statements made within this publication as to the meaning or effect of any federal or state law, statute, regulation or ordinance and any opinions expressed in this publication as to such meaning or effect are the opinions of the authors and are not the opinions of the Independent Computer consultants Association, Inc. Any actions or legal steps taken should be thoroughly reviewed with your personal attorney or tax consultant as laws vary from state to state and also because the facts or your situation may not support application of any rule, statement, or suggestion that may be printed in this publication.
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