For Your Benefit
© 2007, 2006, 2005, 2004, 2003, 2001, 2000 CBIZ Benefits & Insurance Services, Inc.
© 1998 Robert D. O’Byrne and Associates, Inc.
A Subsidiary of Century Business Services, Inc.
Author and Editor:
Karen R. McLeese, Esq.
Vice President – Regulatory Affairs
CBIZ Benefits & Insurance Services, Inc.
All Rights Reserved. No claim is made to original government works.
The information contained in this For Your Benefit book is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.
As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this book is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.
The information contained herein is provided as general guidance and may be affected by changes in law or regulation. This information is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.