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Unfortunately, we are sometimes unable to respond to each individually. All submissions (contributions, content, words, multi-media, audio, video, still images, etc.)  to CPA Trendlines become the property of CPA Trendlines / Bay Street Group LLC (the publisher) and are subject to publication, unless otherwise specified in writing. In making submissions, contributors avow they are the original creator of the work or works, that they have full rights to act on behalf of the actual creator, and assume liability for all content and responsibility for any claims arising therefrom made against the publisher. The publisher reserves the right to utilize the work or portions thereof in any manner, platform, channel, outlet, etc., unless explicitly agreed otherwise in writing. Contributors agree to grant and assign to the publisher non-exclusive rights, title and interest in and to the work, including without limitation, its title and all right to copyright the work in the publisher’s name or otherwise for the publisher’s benefit, as long as the contributor is duly credited as the creator at all times and in all uses. To ensure compliance with U.S. Treasury rules, unless expressly stated otherwise, any U.S. tax advice is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code. Unauthorized replication, storage or distribution of any portion of this site or its derivatives is protected by copyright and prohibited by law. To seek exceptions to these terms and conditions, please contact the publisher at Publisher [ @ ] CPATrendlines [dot] com.