* DISCLAIMER OF GUARANTEE:
IRM does not represent Clients on a fixed-fee basis, and it is impossible to determine in advance the amount of time that will be required to perform services for Client.  Many parties including but not limited to the client and its staff such as, vendors and contractors, government agencies, or other third parties related to the Client’s business may engage in conduct which is unforeseen, beyond FIRM's control, and which shall require FIRM to expend additional time and/or to incur additional costs not initially considered.  All fee and cost-estimates, including any estimate of the total sum of fees and costs to be incurred by Client, are merely estimates.  Nothing in this Agreement and nothing in FIRM's communications with Client shall be construed as FIRM's promise or guarantee concerning the total fees or costs to be incurred.  FIRM makes no such promises or guarantees, nor can FIRM withdraw or cease performing services in some instances as there are instances where doing so might be inconsistent with regulation.  Comments or discussions about what usual and customary costs for similar projects or clients are expressions of opinion only.