The information contained herein is being made available by Patterson//Smith Associates in the interest of promoting the dissemination of insurance knowledge.  Neither Patterson//Smith Associates nor the individual authors make any warranty or representation, expressed or implied, with respect to the accuracy, completeness, or usefulness of the information contained in this publication.   Patterson//Smith Associates assumes no responsibility for liability or damage which may result from the use of any of this information.

                        Users may, through hypertext or other computer "links" gain access to other sites on the Internet which are not part of the Patterson//Smith Associates pages.   Patterson//Smith Associates assumes no responsibility for any material outside of the pattersonsmith.com pages which may be accessed through any such "link".