No Rendering of Advise
The information contained within this website is provided for         
informational purposes only and is not intended to substitute for
obtaining accounting, tax, or financial advice from a professional
accountant.  Presentation of the information via the Internet is not
intended to create, and receipt does not constitute, an
accountant-client relationship.  Internet subscribers, users and online
readers are advised not to act upon this information without seeking
the service of a professional accountant.

               Accuracy of Information
While we use reasonable efforts to furnish accurate and current
information, we do not warrant that any information contained in or
made available through this website is accurate, complete, reliable,
current, or error-free.  We assume no liability or responsibility for any
errors or omissions in the content of this website or such other
material or communications.

Disclaimer of Warranties &  Limitations of Liability     
This website is provided on an "as is" and "as available" basis.  Use of
this website is at your own risk.  We and our suppliers disclaim all
warranties.  Neither we nor our suppliers shall be liable for any
damages of any kind with the use of this website.

Links to Third Party Websites
For your convenience,  this website may contain hyperlinks to websites
and servers maintained by third parties.  We do not control, evaluate,
endorse or guarantee content found in those sites.  We do not
assume any responsibility or liability for the actions, products, services
and content of these sites or the parties that operate them.  Your use
of such sites is entirely at your own risk.
JRA Associates LLC
JRA Associates LLC
Tax & Accounting Services
17 Woodport Road Suite 2F
Sparta, NJ 07871