This podcast contains general information only and Sikich is not, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or any other professional advice or services. This podcast is not a substitute for such professional advice or services, nor should you use it as a basis for any decision, action or omission that may affect you or your business. Before making any decision, taking any action or omitting an action that may affect you or your business, you should consult a qualified professional advisor. You acknowledge that Sikich shall not be responsible for any loss sustained by you or any person who relies on this podcast.