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Copyright © 2017, 2008 by Leonard L. Berry and Kent D. Seltman. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher.

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ISBN 978-1-260-01183-8

MHID 1-260-01183-6


e-ISBN 978-0-07-159074-7

e-MHID 0-07-159074-9


This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

—From a declaration of principles jointly adopted by a committee of the American Bar Association and a committee of publishers.

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