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Effective as of October 1, 2006

   Miller, Saperia & Company hereby authorizes you to view, copy, print, and distribute this document subject to the following conditions: The document is used for informational purposes only.  The document is used for non-commercial purposes.  Any copy of this document or portion thereof must include this copyright notice in its entirety.

   Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this document may be the subject of other rights, including other intellectual property rights, which are owned by Miller, Saperia & Company or one of its national practices or other interested parties and are not licensed to you hereunder.

   This document is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s).  Accordingly, the information in this document is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services.  Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.

   This document and the information contained herein is provided “as is,” and Miller, Saperia & Company makes no express or implied representations or warranties regarding this document or the information.  Without limiting the foregoing, Miller, Saperia & Company does not warrant that the document or information will be error-free or will meet any particular criteria of performance or quality.  Miller, Saperia & Company expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security, and accuracy.

   Your use of this document and information is at your own risk.  You assume full responsibility and risk of loss resulting from the use of this document or information.  None of Miller, Saperia & Company, or any of its national practices or affiliates, or any partners, principals, stockholders, or employees of any, thereof will be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statute, tort (including, without limitation, negligence), or otherwise, relating to the use of this document or information.

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