This calculator is made available by CCH for use subject to the following:

• the calculator provides general information without taking account of the particular circumstances of any individual;
   
• it is not, and should not be relied on as, a substitute for appropriate professional advice;
   
• CCH gives no assurance that the calculator is free of errors or suitable for any user’s intended purposes;
   
• to the extent permitted by law, CCH will not be liable for any damages or loss suffered by the user or anyone else from use of the calculator.