Legal Disclaimer

The information contained in this Web Site is intended solely to provide general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. Information on our Web Site is provided for general purposes only and is not intended to render audit, accounting, tax, legal, advisory or other professional advice or services, in any form. Laws, regulations and circumstances change constantly. Our Web Site is not intended to constitute the basis for any decision or course of action of any User's specific circumstances and Users are cautioned to consult with their professional advisors before making any decision or taking any course of action. Cox Merritt makes no warranty or representation as to the accuracy, quality or completeness of any information on our Web Site. Users assume all risks concerning the suitability to their needs and the accuracy of information on our Web Site and any publications therein.

The use of this Web Site or any e-mail communication to anyone at Cox Merritt does not give rise to a client relationship. Internet communications may not be confidential, and Cox Merritt cannot guarantee the confidentiality of any e-mail or internet transmissions. Cox Merritt assumes no liability whatsoever for any confidential information sent to us over the internet.

Third-party links are provided as a convenience to our users. Cox Merritt does not control and is not responsible for any of these sites or their content. You are subject to that site’s privacy policy when you leave our site.