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Copyright © 2005 by Arthur Rubinfeld. All rights reserved.©

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The information, opinions, suggestions and ideas contained in this book are NOT intended as a substitute for competent legal or tax advice. This book only contains content of broad general usefulness and does not provide legal, tax or other advice which may be applicable in the reader's own particular circumstances. Any use of or reliance upon this book are at the user's own risk, and the author and the publisher specifically disclaim any liability resulting directly or indirectly from the use or application of, or reliance on, any of the content. Although the author and the publisher have used their best efforts in preparing the book to make it as complete and accurate as possible, the author and the publisher make no warranty of any kind, express or implied, with regard to this book, or the accuracy or timeliness of its content.

Printed in the United States of America

First Printing March, 2005

This product is printed digitally on demand. This book is the paperback version of an original hardcover book.