Every effort has been made to offer the most current, correct and clearly expressed information possible within this site. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations may change.

The information contained in this site is general and is not intended to serve as advice. No warranty is given in relation to the accuracy or reliability of any information. Users should not act or fail to act on the basis of information contained herein. Users are encouraged to contact Berkmans professional advisers for advice concerning specific matters before making any decision.

Berkmans disclaims all and any liability to any person in respect of anything or in consequence of anything done or omitted to be done by any person or user in reliance, whether whole or partial, upon any information contained herein.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying or using any information, storage and retrieval system, without the express prior permission in writing from Berkmans.

The links on the site lead to web sites that are maintained by third parties over whom Berkmans has no control. As such, Berkmans makes no representation as to the accuracy, currency or any other aspect of the information contained on such.