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Notice: Manuals distributed and programs sponsored by Gear
Up are designed to assist professionals by providing accurate, authoritative
and
current information in regard to the subject matter covered.
However, Gear Up does not have any responsibility if human and/or mechanical
error does exist. Accordingly, no assurance is given by Gear Up that such
information is comprehensive in its coverage of such subject matter.
Information published or sponsored by Gear Up should not be relied upon
as a substitute for independent research to original sources of authority.
Gear Up, its authors, and instructors do not render legal, accounting,
or other professional advice. If legal advice or other expert assistance
is
required, the services of a competent professional should be sought.
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