This text provides general information only. It is not legal advice or a substitute for legal advice. It does not address specific circumstances of any particular individual or entity. It may not reflect current law, practice or legal requirements. No warranty, guarantee or undertaking is made about the accuracy or completeness of this text, or about results that may be obtained from the information contained within this text. No responsibility or liability is assumed or accepted for any actions taken or not taken based on use of this text, or for any direct or indirect losses or damage of any kind arising from use of this text. Specific legal advice should be obtained from a lawyer about any circumstances.