The information contained in this web site is general in nature and should not be relied upon as specific advice. It may or may not reflect the most current developments; consequently, the information should not be construed as legal, accounting, tax, investment or other professional advice or services. Each visitor is urged to consult a qualified professional who understands the visitor's particular factual situation before making any decision, and Schmidt Westergard & Company, PLLC disclaims any responsibility for any action taken by visitors in their specific cases or for any misinterpretation on the part of such persons. Schmidt Westergard & Company, PLLC maintains this site in Mesa, Arizona, USA, and makes no representation that this site or any content on or accessed through the site are appropriate or available for use in other jurisdictions.