The material in this publication is of the nature of general comment only and does not represent professional advice. It is not intended to provide specific guidance for particular circumstances, and it should not be relied on as the basis for any decision to take action on any matter it covers.  Readers should obtain professional advice where appropriate before making any such decision.  To the maximum extent permitted by law, the co-authors disclaim all responsibility and liability to any person arising directly or indirectly from any person taking or not taking action based upon the information in the publication.