Legal Disclaimer:

This does not constitute an offer to sell, or the solicitation of an offer to buy, any security interest in any jurisdiction.  This material is distributed for informational purposes only and should not be construed as investment, legal, tax, regulatory, financial, or other advice.  No assurance can be given that any investment objective will be achieved, or that an investor will avoid losses or obtain a return on an investment.  While the information contained in this article is believed to be reliable, its accuracy is not guaranteed.  Individuals should consult with their own professional advisors with respect to the legal, tax, regulatory, financial, and accounting consequences of any potential investment.