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Terms of Use

Terms of Use

This web page is published solely for informational purposes. The information contained herein is necessarily brief, and no conclusion on these topics should be drawn without further discussion with a professional advisor.

The information contained at (the "web page") is provided for general guidance and is intended to offer the user general information of interest. You may view, copy, print, and distribute information on the web page, subject to the following conditions:


  • Document is used for informational purposes
  • Document is used for non-commercial purposes
  • A copy of any portion of the web page must include this copyright notice


The information provided is not intended to replace or serve as a substitute for accounting, tax or other professional advice, consultation or service. You should consult with a Sorensen & Flanagan, LLC professional.

Sorensen & Flanagan, LLC does not guarantee or warrant the web page will be uninterrupted, without delay, error-free, omission-free of free of viruses. The information in the web page is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. Under no circumstances will Sorensen & Flanagan, LLC, its shareholders, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this web page of for any consequential, special or similar damages, even if advised of the possibility of such damages. Your use of this web page and information is at your own risk.

Certain links in this web page connect to other web pages maintained by third parties over whom Sorensen & Flanagan, LLC has not control. Sorensen & Flanagan, LLC is not responsible for the accuracy or any other aspect of information contained in other web pages.

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