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The content provided on this site is presented as a courtesy to be used only for informational purposes and is not represented to be error free. PlanMagic Corporation makes no representations or warranties of any kind with respect to this site or its content, such representations and warranties being expressly disclaimed. PlanMagic Corporation does not warrant that the functions contained in the material will be uninterrupted or error-free, that defects will be corrected, or that this site or the server that makes it available are free of viruses or other harmful components.

PlanMagic Corporation does not represent or warrant that the content of its Web site is accurate, complete or current for any specific or particular purpose or application. It is not intended to provide nor should anyone consider that it provides legal, accounting, tax or other advice. Such advice should only be rendered in reference to the particular facts and circumstances appropriate to each situation. PlanMagic Corporation encourages you to contact appropriate professional(s) and consultant(s) to assess your specific needs and circumstances and to render such advice accordingly. PlanMagic Corporation is not endorsing or recommending the use of the means or methods contained on or through this site for any special or particular purpose.

Any links to non-PlanMagic Corporation information or references to unaffiliated organizations are provided as a courtesy and convenience to browsers. Such links and references are not intended to, nor do they constitute, an endorsement of the linked materials or the referenced organizations by PlanMagic Corporation. The content and views on such links and of such organizations are solely their own and do not necessarily reflect those of PlanMagic Corporation, or the company's officers, directors or associates.

PlanMagic Corporation's Web site may present columns and articles from guest authors. These columns and articles are provided as a courtesy and are not intended to and do not constitute an endorsement of the authors or their materials by PlanMagic Corporation. The statements and opinions expressed in such columns or articles are those of the authors and do not necessarily reflect the opinions or beliefs of PlanMagic Corporation, or their officers, directors or associates.

In no event will PlanMagic Corporation or any of their officers, directors or associates be liable for any damages -- whether direct, indirect, special, general, consequential, for alleged lost profits, or otherwise - that might result from any use of or reliance on these materials.

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