General
The information contained in this Website is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Website. Accordingly, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult J. D. Farmer & Associates, LLC.

Disclaimer
THE CONTENT OF THIS WEBSITE IS PROVIDED "AS IS" WITHOUT ANY WARRANTIES OF ANY KIND INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT OF INTELLECTUAL PROPERTY.

Although J. D. Farmer & Associates, LLC uses reasonable efforts to maintain the accuracy and currency of the content of this Website, J. D. Farmer & Associates, LLC makes no warranties or representations as to its accuracy or currency. This Website may contain typographical errors and technical inaccuracies. J. D. Farmer & Associates, LLC assumes no liability or responsibility for any errors or omissions in the content of this Website.

Although J. D. Farmer & Associates, LLC uses reasonable efforts to ensure that all software provided at this Website is suitable for use on a wide variety of computer systems, you should take reasonable and appropriate precautions to scan for computer viruses and ensure compatibility of the software with your specific computer system. J. D. Farmer & Associates, LLC may update and/or modify the information contained on this Website at any time and without notice.

Limitation of Liability
IN NO EVENT WILL J. D. FARMER & ASSOCIATES, LLC, ITS AFFILIATES, AGENTS OR OTHER THIRD PARTIES MENTIONED IN THIS WEBSITE BE LIABLE FOR ANY DAMAGES WHATSOEVER (INCLUDING, WITHOUT LIMITATION, DAMAGES RESULTING FROM LOST PROFITS, LOSS OF PROSPECTIVE ECONOMIC ADVANTAGE, LOST DATA OR BUSINESS INTERRUPTION) ARISING OUT OF THE USE, INABILITY TO USE, OR THE RESULTS OF USE OF THIS WEBSITE, ANY WEBSITES LINKED TO THIS WEBSITE, OR THE CONTENT CONTAINED ON ANY OR ALL SUCH WEBSITES, WHETHER BASED ON WARRANTY, CONTRACT, TORT OR ANY OTHER LEGAL THEORY AND WHETHER OR NOT ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, OR FOR ANY CLAIM BY ANOTHER PARTY. IF YOUR USE OF THE CONTENT ON THIS SITE RESULTS IN THE NEED FOR SERVICING, REPAIR OR CORRECTION OF EQUIPMENT OR DATA, YOU ASSUME ALL COSTS THEREOF.

Privacy Policy
J. D. Farmer & Associates, LLC collects nonpublic personal information about you that is provided by you or obtained by J. D. Farmer & Associates, LLC with your authorization. For current and former clients, J.D. Farmer & Associates, LLC does not disclose any nonpublic personal information obtained in the course of its practice except as required or permitted by law. Permitted disclosures include, for instance, providing information to J. D. Farmer & Associates, LLC employees and, in limited situations, to unrelated third parties who need to know that information to assist J. D. Farmer & Associates, LLC in providing services to you. In all such situations, J. D. Farmer & Associates, LLC stresses the confidential nature of information being shared. In all cases J. D. Farmer & Associates, LLC will request and obtain your permission prior to initiating these discussions. J. D. Farmer & Associates, LLC retains records relating to professional services that it provides so that J. D. Farmer & Associates, LLC is better able to assist you with your professional needs and, in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, J. D. Farmer & Associates, LLC maintains strict physical, electronic, and procedural safeguards that comply with our professional standards.