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Legal Disclaimer

In the creation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, errors can occur and applicable laws, rules and regulation often change.

This information is not intended for use without professional advice

Further, the textual information is intended to afford general guidelines on matters of interest. The applications and impact of the laws can vary widely, from case to case, based upon the specific or unique facts involved. The information in this site is not intended to serve as legal, accounting or tax advice. Users are encouraged to consult with Manning & Company, PC's professional advisors for advice concerning specific matters for making any decision and Manning & Company, PC disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of users.

Links provided by this site may not be endorsed by Manning & Company, P.C. Such links may be maintained by third parties and Manning & Company, P.C. maintains no control over the information provided and thus make no representations to the legality or accuracy of such information, their services or their products.

Copyright 2006 Manning & Company, PC. All rights reserved.
The contents of this site may be printed, distributed & reproduced providing that the content is used for informational purposes only and the copyright notice is distributed with the content. Some pages contain third party information, protected by Copyright. Those pages have restrictions on reproduction.

The permission above does not include permission to copy the design graphics, their look or feel, or the layout of this web site. Requests for further information should be addressed to the webmistress: www.stateoftheARTgraphics.com

	––––––––––––––––––––––––––– Legal Disclaimer In the creation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, errors can occur and applicable laws, rules and regulation often change. This information is not intended for use without professional advice Further, the textual information is intended to afford general guidelines on matters of interest. The applications and impact of the laws can vary widely, from case to case, based upon the specific or unique facts involved. The information in this site is not intended to serve as legal, accounting or tax advice. Users are encouraged to consult with Manning & Company, PC's professional advisors for advice concerning specific matters for making any decision and Manning & Company, PC disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of users. Links provided by this site may not be endorsed by Manning & Company, P.C. Such links may be maintained by third parties and Manning & Company, P.C. maintains no control over the information provided and thus make no representations to the legality or accuracy of such information, their services or their products. Copyright 2006 Manning & Company, PC. All rights reserved. The contents of this site may be printed, distributed & reproduced providing that the content is used for informational purposes only and the copyright notice is distributed with the content. Some pages contain third party information, protected by Copyright. Those pages have restrictions on reproduction. The permission above does not include permission to copy the design graphics, their look or feel, or the layout of this web site. Requests for further information should be addressed to the webmistress: www.stateoftheARTgraphics.com

\| Colorado CPA Certificate & Firm Registration \| Privacy Policy \| Legal Notices \| Webmistress Contact \| Manning & Company, PC • 1860 W. Littleton Blvd., Littleton, CO 80120 • 800.535.8829 Copyright ©2006 Manning & Company, PC. All rights reserved.