All rights reserved. No portion of this book may be reproduced, mechanically, electronically, or by any other means including photocopying without the written permission of the publisher. Information within this article does not give legal, financial or similar professional advice. The buyer of this publication assumes full responsibility for the use of these materials and information. The Publisher and Author assume no liability whatsoever on behalf of the reader of this material. Please consult applicable laws and regulations and competent counsel to ensure your use of this material conforms with all applicable laws and regulation. .