The information contained in this site is intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Cobalt Equipment, Inc (CEI) and its employees are not responsible for loss brought to any person, corporation, or other entity acting or refraining from action as a result of any material in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal or other professional advice and services. On any specific matter, reference should be made to the appropriate CEI advisor.
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