Starting a Bakery

This document is a guide prepared by the Canada-Saskatchewan Business Service Centre and is intended to provide you with general information and suggested resources to assist you in researching your project. The extent to which this information will apply to you is dependent upon the circumstances related to your project.

For further information on individual topics identified herein, contact the respective governing body or the  Canada-Saskatchewan Business Service Centre . Because this document is only meant as a guide, the Business Service Centre will not accept responsibility for business decisions made based on the information provided.

Before proceeding, reference should be made to the Business Start-up Info-Guide, which covers the basic steps involved in establishing a new business in Saskatchewan; as well as the document titled A Current Index of Business Fact Sheets . These fact sheets cover a wide variety of business topics. Be sure and also request the Sources of Information and Required Licenses for your area or view these on our Business Fact Sheets Web site.

TABLE OF CONTENTS

• Industry Overview
• Licenses and Regulations
• Managing Your Operation
• Associations and Contacts
• Education and Training
• Resources
• Recommended Internet Web Sites

INDUSTRY OVERVIEW

• In 1992, Canada's Food Guide recommended that Canadians double-up on breads, cereals, and grain-based foods. This sparked a steady and continuing increase in consumption, particularly for specialty high-fibre breads and for products such as muffins and bagels.
• Consumers perceive that small bakeries offer convenience, personal service, and fresher, better quality products. In general, bakery sales increase when consumers' average incomes increase.
• The industry is highly competitive, making it very difficult to start a new bakery, especially in cities. An entrepreneur might consider buying an existing business or locating in a rural area.
• One of the fastest growing areas in the bakery business is the specialty franchise store, producing everything from doughnuts to complete product lines. For specific information on franchising, refer to the Canadian Franchise Guide.

SIC codes
Canadian 1980 standard industrial classification codes for various industries.

Sample SIC Codes:

• 6013 Bakery Products Stores - Establishments primarily engaged in retail dealing in over-the-counter sales of bakery products such as bread, cakes, pies, cookies, etc. Included in this industry are those retail bakeries, which sell mainly purchased goods and shops which bake their products on the premises and sell them over the counter to final consumers. Large bakeries which sell to retail Description: Establishments and which may have their own home delivery operation are classified in . Description: Establishments primarily engaged in selling doughnuts, pizzas and the like, normally for off-premises consumption, are classified in
• 1070 Bakery Products Industries - Establishments primarily engaged in manufacturing biscuits, bread and other bakery products.
• 1072 Bread and Other Bakery Products Industry - Establishments primarily engaged in dough mixing, kneading and baking to manufacture "perishable" bakery products but excluding bakeries which bake their products and sell them over the counter to final consumers. Description: Establishments in this industry may sell their products directly to household consumers through home delivery or consignment sales to general grocery and/or chain stores and may also include similar sales to hotels, institutions and restaurants. In all such cases, the manufacturing establishment is taken to include the distribution facilities if the goods are recorded as moving through those facilities at final selling prices, i.e. no mark-up is recorded to account separately for the resources used in distribution.

Source: SIC Codes

NAICS codes
A few years ago, the statistical bodies of Canada, the United States and Mexico got together to come up with a classification that was the same for all three countries, so that data collected in all three countries on a specific industry could be compared accurately across country boundaries. This system is called the "North American Industrial Classification System" or NAICS  pronounced "nakes").

Sample NAICS codes are:

• 311811 Retail Bakeries - establishments primarily engaged in manufacturing bakery products, for retail sale, but not for immediate consumption. Establishments in this industry make bakery products from flour, not from prepared dough.
• 31181 Bread and Bakery Product Manufacturing: establishments primarily engaged in manufacturing baked goods. Establishments primarily engaged in manufacturing bakery products, for retail sale, but not for immediate consumption, are included.
• 311814 Commercial Bakeries and Frozen Bakery Product Manufacturing: establishments primarily engaged in manufacturing bakery products, other than for retail sale. Establishments primarily engaged in manufacturing frozen baked products are included.

Source: North American Industry Classification System (NAICS) Canada 1997, Statistics Canada

Before Starting

• A bakery is one of the few businesses where manufacturing and retailing are performed by the same people. You have to be an exceptional baker and business person, producing and selling distinctive goods. Get experience in both areas before starting, including areas such as managing and accounting.
• If you buy an existing bakery, carefully evaluate the opportunity. Study the reasons for selling and assess potential profits, sales, expenses, assets and liabilities. Consult with an expert about the condition of the bakery equipment. Ask a lawyer to review any agreement. See the document Buying A Business.
• If you start a new bakery, do the same kind of careful assessments and consult with an accountant and a lawyer.
• Expect early mornings, long days and hard physical work. Sales fluctuate during the year - you will be busiest during special days and holidays.

Types of Bakeries
If you plan to offer seating and food services with your bakery, see the document Starting a Restaurant Bar or Coffee Shop.

• Small retail
  Usually one-store operations with two or three staff who bake and sell the products on-site. Often specialize in fancy, baked goods. May grow into chain operations with the baking done in a central location.

• In-store
  Operate out of large retail grocery chains. Growing in popularity. Some in-store bakeries do not make profits - they simply provide service and build traffic. Sometimes independent bakeries can operate in-store as separate businesses; in these cases, profits must be made.

• Wholesale plant
  Large, mechanized operations, which bake in large volumes. Deliver to independent grocery stores, chain stores and superstores.

• Medium
  Often independently owned and operated. Can specialize, selling through wholesale or retail outlets.

• Hot Bread/Buns
  Often part of a franchise or operating alongside. An example is a bakery partnering with a deli, producing sandwich buns/croissants. Usually offer a large variety of bread and buns continually throughout operating hours.

• Cake
  Specialties in wedding cakes, cheesecakes. Can be very profitable. Location and product quality are critical in determining success.

• Doughnut
  Independently-owned or franchises, often operating 24 hours per day. As in hot bread/buns bakeries, many use basic pre-made mixes available from millers and bakery suppliers.

• Other
  Bakeries growing in popularity, specializing in cookies/muffins/bagels.

Franchising
As a potential business owner, you may be considering buying an existing or opening a new franchised store. As a franchisee, you enjoy the benefits of "Good Will" that the name and reputation of the franchise already possesses. You also have, in many cases, the support of the parent company in issues such as location selection, management training, free advertising and support during the start up phase of your operation. Also you have the advantage of capitalizing on an already profitable concept. However, as a franchisee, you must pay the franchisor for the benefits provided, and these costs come off the top of your sales revenue and may add up to more than 10%. Also your freedom is somewhat restricted when you own a franchise. You must adhere to the standards set by the franchise.

For further information regarding Franchising, see the document  Checklists For Franchisees.

Visit the Links Franchising section on our Web site

Links and resources for Franchising
Canadian Franchise Association   
The Canadian Franchise Association represents over 350 franchise companies and the professionals who support this way of doing business.
Publication:  Franchise Canada Magazine  

International Franchise Association
IFA provides information and resources on franchising and the Virtual Franchise Opportunities Mall--one-stop-shopping place for obtaining your franchised business.

Canadian Franchise Opportunities    
Franchise Opportunities provides the Web's largest directory of franchises and franchise business services available online.

Location
Choosing a location may be your single most important decision. Do your research. Look at population trends and the business climate. Check statistics on traffic counts, community characteristics, and demographics. Consider six key factors: regulations, costs, accessibility, parking, the neighbourhood and the competition.

For further information regarding Location, see the document Store Location - "Little Things" Mean A Lot

Layout and Design
Your bakery's character and the sight and aroma of freshly baked goods can entice people to buy, especially on impulse:

• Present the entire assortment of goods in an area that is as large as possible.
• Select furnishings to properly display products under excellent lighting.
• Design an efficient and inviting counter area.
• Consult equipment manufacturers for their guidance and layout suggestions.

Marketing/Advertising
Advertising aims to inform and create interest. Bakeries should stress convenience, specialties and service. Three methods can be effective:

• Direct mail, for reaching specific markets such as neighbourhood homes.
• Newspapers, especially local community papers.
• Promotions: window/in-store displays, signs, banners, 'tea-room' sitting area.

Contact your local city/town/RM office for bylaws on signage.

If you are planning to have a Web site you should have details to describe the location (your bakery's address, telephone and fax numbers, and directions on how to get to your bakery), hours of operation, menus, and anything else you think may be of interest to potential customers. However, once you launch a Web site, you must update it on a regular basis. For more information on this subject see the document E-Business Info-Guide - or see the document E-Commerce - Exploring Your Options  or visit the E-business Sask. section on our Web site.

The federal Competition Act governs misleading advertising and deceptive marketing practices for all businesses in Canada. The Act defines which marketing practices are illegal and the process of complaint investigation. For more information see the document Competition Act - Misleading Advertising and Deceptive Marketing Practices or refer to the pamphlet on this subject administered by Industry Canada on the  Misleading Representations and Deceptive Marketing Practices  Web site or visit the Competition Bureau Web site.

For further information regarding Advertising, see the document Signs And Your Business, or the document Plan Your Advertising Budget, or the document  Advertising Do's And Don'ts, or the document  Ways To Promote Your Product Or Service.

The Online Small Business Workshop   
Marketing Basics listed in Session 2, covers the basics from developing your customer profile to promoting your business.

Market Research
Successful businesses have extensive knowledge about their customers and their competitors. Acquiring accurate and specific information about your customers and competitors is a critical first step in market investigation and development of a marketing plan.

In developing a marketing plan, your primary functions are to understand the needs and desires of your customer, select or develop a product or service that will meet customer needs, develop promotional material that will make the customer aware and ensure product or service delivery.

For further information regarding marketing see the document Market Analysis , or the document Guide To Market Research and Analysis, or the document Marketing Plan Outline, or the document Recommended Information - Demographics/Statistics.

For more information on marketing and advertising refer to the  Links Sectors  and  Business Fact Sheets  pages on our Web site. 

Setting The Right Price
Prices should allow for sufficient gross profit to cover overhead expenses and a net profit. Bakeries usually use a mark-up method, based on costs. The mark-up depends on the pricing policy, but should be around 40-60% and cover expenses.

• Set up a cost book listing individual ingredients and their costs.
• Set up a 'cost of recipes' book listing the costs for producing specific items.

Because small bakeries cannot buy in large volumes like superstores, do not attempt to offer lower prices. Instead, stress convenience and specialties.

Products, Packaging and Procedures
The number of items in a bakery depends on the trading area and specialization. Small bakeries usually only break-even on bread, even though it may make up the largest percentage of sales. As a result, the profit has to come from specialties.

• Monitor the use of all baking supplies and ingredients. Record incidents of spillage, spoilage and leakage during production. The largest ingredient is usually flour. Obtain the lowest possible purchase price for an acceptable grade.
• Train staff to make products according to strict weight specifications: overweight products result in losses. Calculate how much to charge per 25 grams.
• Train staff to conserve packaging and to open one unit at a time as needed. Calculate the costs of each pre-package unit and the packaging itself.
• Permit staff to taste product as a training aid but do not allow constant nibbling.
• Test order taking. Each month ask someone unknown to staff to place an order.
• Remove all products from shelves after expiry dates. Monitor stock rotation.
• Count your customers each hour to establish traffic patterns. Schedule staff accordingly and make sure they are on time.
• Give each cashier a separate cash drawer and constant cash float. Count the cash the end of each shift.
• Establish procedures for managing all areas of the business. This includes recording monthly inventory and filling out purchase orders/receiving records.

Labelling
The label is one of the most important considerations when developing a food product. It is how consumers identify your brand from the rest on the shelf. It will also become an important part of your marketing plan.

When designing a label you should consider the following:

• Function - a primary label will have the required regulatory information and ingredients listed. It could also include other design elements used for marketing the product.
• A secondary label will include information that is not essential or required by law.
• Promotional and security labels can also be applied to the product.
• Application - removability, application surface, application temperature, storage and display of product, shape of surface to be labelled, exposure to moisture, application method, time of application and recyclability.
• Label construction - glue, inserts, pressure sensitive, or expanded content

Sources:   Saskatchewan Food Industry Development Centre Inc. ; Training - Food Centre .

For additional information see the document Food Labelling, or see the Labelling Fact Sheet, or the document on the Fair Labelling Practices Program . You can also contact the Canadian Food Inspection Agency (CFIA) 306-975-8904 in Saskatoon or 306-780-5180 in Regina or toll free 1-800-442-2342 (automated service) or you may visit their Web site for  Retail Food  information or the  Food Safety Tips  section.

For detailed information on Canadian labelling and advertising requirements, policies and guidelines visit CFIA's  Guide to Food Labelling and Advertising  Web site.

Product Formulation/Testing
The formulation of the product you make in your kitchen and the same product for sale to the public may be different. Such things as ingredient amounts, cooking time or method, and the quality of the finished product may change when your batch size is increased to a production level. You will need to standardize your recipe to maintain your quality standards, comply with safety regulations and stay within your production budget.

LICENSES AND REGULATIONS

One area of rules and regulations that all new businesses must comply with is that of licenses and regulations. When creating a business, the entrepreneur must contact the municipality involved, along with the provincial/territorial and federal governments.

Each municipal government has the authority to issue its own business licenses within its jurisdiction. Since there is no uniformity throughout the country regarding municipal licenses for businesses, you should consult with the appropriate local officials to determine whether your business will be affected by local regulations and licensing requirements. Businesses (including home-based businesses) must also meet the zoning by-laws that control property uses in their municipalities.

Examples of licenses and regulations that could apply to you when starting your business may include, but are not limited to:

Health Regulations and Requirements
All public-eating establishments must be constructed and operated in accordance with these standards. Anyone considering constructing, extending, altering, or establishing a public eating establishment must submit a detailed plan to the local authority and receive approval prior to commencement of work. In order to begin business operations, the establishment must pass a mandatory health inspection.

Food safety regulations in Saskatchewan require that at least one person who is certified in safe food handling is working in a public eating establishment at all times when food is being prepared or served. Public health inspectors employed by health districts and other agencies conduct courses. Please contact the public health inspector in your area for more information.

For further information regarding Health Regulations and Requirements, see  A Current Index of Business Fact Sheets  and choose the Sources of Information and Required Licenses for your area and locate the Public Health Inspector nearest you.

You can get permit, license and regulation information by contacting your province/territory, local city hall, town or village office or rural municipal office. Contacts for local, provincial and federal governments can be found in the government listings of your telephone directory.

MANAGING YOUR OPERATION

Insurance
Insurance needs for businesses vary greatly. It is best to choose an insurance agent or broker familiar with your size of business and, in particular, an agent familiar with your type of operation. If you don't have an insurance agent, it could be a wise decision to ask other business owners in your area to recommend one. Your local bakery association may also have information about insurance packages specifically tailored for bakeries.

The following list is included to remind you not to overlook the complex areas of business insurance. It is best, however, to discuss your specific requirements with your insurance agent.

Basic insurance:

• fire insurance (extended coverage on buildings and contents);
• liability insurance;
• burglary protection (theft coverage);
• dishonesty insurance (covers thefts by employees).

Accounting/Bookkeeping
A good record keeping system should be simple to use, easy to understand, reliable, accurate, consistent and designed to provide information on a timely basis.

Note: All staff working with cash should be trained to recognize counterfeit currency.

The legal requirement concerning financial records specifies only that they be a permanent, accurate and complete record of your daily income and expenses. There are many types of record books and bookkeeping systems available. For example:

• double entry bookkeeping;
• commercial bookkeeping systems;
• one-write systems;
• computerized systems;
• single entry bookkeeping.

For further information see the document Basic Bookkeeping, or the document  Bad Cheque Control.

Selecting Professional Services
The use of professional services is essential to the success of a small business. Professionals can provide knowledge and expertise in the areas where you may have little. They can round out your management team to ensure your business is operating efficiently.

As an entrepreneur, there are four main areas of professional services with which you may consult:

1. lawyer (contact a lawyer about legal issues);
2. insurance broker;
3. accountant;
4. banker - for tips and pointers on dealing with your bank, see the document  Dealing With Your Banker & Other Lenders.

Furnishings and Equipment
The type, size and kind of service will determine the type of equipment you will require. For assistance in this area, you may get the advice of a sales representative or consult trade publications and manufacturers' Web sites that list equipment and its cost to you. An important factor to consider when choosing equipment is the after-sales service and repair and their affordability.

Used Equipment - Consider buying used equipment as a cost-saving measure. Sources of used equipment could be a bakery that is closing or dealers in second-hand equipment. The drawback to this approach is that, often, there are no guarantees with the purchase.

Leasing Equipment - Another alternative is to lease equipment to help keep start-up costs down.

For more information on parts and materials, overhead, stock control and pricing, see the document Business Plan For Small Service Firms.

Setting Up A Pay System
Pay administration is a management tool that enables you to control personnel cost, increase employee morale, and reduce workforce turnover.

Cost Control
In the bakery business, you must have procedures for controlling inventory and costs. Ask people in the industry for information about procedures for:

• Purchasing - Most of the time, purchasing is done over the telephone, by fax, or online. Often no contract is signed between the purchaser and the supplier; therefore, it is essential that you choose your supplier carefully.
• Develop specifications on food brand names, size, quantity, grade/weight, delivery time/place, emergency deliveries, availability and policies for substitutes or damaged goods. Entertain bids from multiple sources and get the best product for the lowest price. Use a Purchasing and Receiving Form.
• Receiving - Check all deliveries against the Purchasing and Receiving Form, focusing on three things: quantity, price and quality (i.e., temperature: frozen goods must be frozen); packaging should be intact. Make sure specifications are met. Careful recording will show short shipments, price variations and weight differences.
• Budgeting and Projecting - Establish a cash budget and maintain cash flow projections on a continual basis.
• Calculating Monthly Food Costs - Determine the actual cost of food consumed and the actual cost of food sold. This is a combination of opening inventories, purchases, adjustments and closing inventories. This ratio should remain relatively constant.
• Calculating Beverage Costs - Record all bottle deliveries and purchases.
• Preparing Food - Make sure staff understand portion sizes (photograph entrées or give written instructions) and set up a recipe reference file to list dishes, portions and supplies needed.
• Storing - Ensure refrigerated and frozen products are quickly placed in a cold storage- storage temperature for dry goods (between 10-21 C) and frozen goods (-18 C or less). Rotate your stock to ensure that oldest items are used first before the new stock.

Checklist For Profit Watching
Making a profit is the most important -- some might say the only objective, of a business. Profit measures success. It can be defined simply: revenues - expenses = profit. So, to increase profits, you must raise revenues, lower expenses, or both. To make improvements, you must know what's really going on financially at all times.

ASSOCIATIONS AND CONTACTS

Saskatchewan Food Processors Association
The Saskatchewan Food Processors Association (SFPA) was formed in 1990 as a non-profit organization designed to strengthen the food processing industry in Saskatchewan. For further information contact them in Saskatoon at 306-683-2410, visit the  Saskatchewan Food Processors Association  Web site or see the document Saskatchewan Food Processors Association.

Baking Association of Canada
Founded in 1947, the Baking Association of Canada is the national trade association representing Canada's baking industry. BAC's members include retail, in-store and wholesale baking companies along with the allied trades. The mission is to foster the growth and development of a dynamic Canadian baking industry through advocacy and effective programs at the regional and national levels. Headquarters is in Mississauga, Ontario. Toll-free 1-888-674-2253

Bakery, Confectionery & Tobacco Workers International Union - Canadian Office
Located in Montreal, Quebec, they publish a quarterly newsletter called BC & T News. Telephone: 514-893-8194 (Quebec)

For additional information see the document Selecting a Business Association.

EDUCATION AND TRAINING

• Trade certification is available, but voluntary, in Newfoundland, Prince Edward Island, Nova Scotia, New Brunswick, Quebec, Ontario, Alberta, British Columbia, the Northwest Territories and the Yukon.
• Interprovincial trade certification (Red Seal) is also available to qualified bakers

Saskatchewan Institute Of Applied Science and Technology (SIAST) offers Food and Nutrition Management Courses including Food Safety Courses. For a list of campuses in Saskatchewan see the document Saskatchewan Institute Of Applied Science and Technology - SIAST or for additional information visit the Contact Us  Web site.

Tourism Saskatchewan holds a number of seminars including seminars targeted to the bakery industry. Contact Saskatchewan Tourism Education Council (STEC) at 306-933-5900 (Saskatoon) or call Toll-Free at 1-800-331-1529. Visit the  Saskatchewan Tourism Education Council Web site.

Saskatchewan Food Processors Association offers workshops, meetings and seminars. The SFPA provides workshops on product packaging, quality issues, export initiatives, promotion, and product demonstration. Workshops are offered at minimal charge, and are timely so as to provide training for upcoming projects, or relate directly to current market trends. Contact: 306-683-2410 (Saskatoon).

Saskatchewan Food Industry Development Centre Inc.
The Food Centre:

• has a series of workshops to look at food safety, processing and packaging and labelling
• has a series of training programs available to companies and individuals on subjects such as "Processing Foods Safely"

The Food Centre has been established as a partnership with Saskatchewan Agriculture, the University of Saskatchewan and the Saskatchewan Food Processors Association. The Food Centre will be with you from the planning stages through to the packaged and labelled product that is ready for test marketing. The Food Centre is also an interim processing facility for small-to-medium processors.

There is no charge for the initial consultation to establish your expectations and the Food Centre's responsibilities. For additional information contact them at 306-933-7555 in Saskatoon, visit the  Links - Food Centre  Web site or see the document  Food Centre.

Privacy Training for Retailers
This on-line privacy training for retailers offers interactive privacy training specifically for the small retailer. Its step-by-step approach will give you the information you need to comply with privacy laws and to provide your customers with the privacy protection they expect.

Further information is available on the  Privacy Commissioner of Canada 's Web site, call toll-free 1-800-282-1376 or see the document Privacy Training for Retailers.

RESOURCES

Small Business Profiles -  Performance Plus  
Performance Plus provides detailed financial and employment data on small businesses by industry for Canada, the provinces and territories. The Profiles have been produced every two years since 1985, with 1997 being the most current reference year available. The data provide performance benchmarks for the financial planning of start-up and established small and medium sized businesses. Reports are available for:

• SIC 6013 Bakery Products Stores
• SIC 1070 Bakery Products Industries
• SIC 1072 Bread and Other Bakery Products Industry
• NAICS 311811 Retail Bakeries
• NAICS 31181 Bread and Bakery Product Manufacturing
• NAICS 311814 Commercial Bakeries and Frozen Bakery Product Manufacturing

See description under Industry Overview in this document to determine which type of bakery you will operate.

Bread and Other Bakery Products:  Canadian Industry Statistics -  Definition Bread and Bakery Product Manufacturing .

KOB Files
Saskatchewan Industry and Resources created "kinds of business (KOB's)" that include information on many different types of businesses. This information includes: product sources; fixture & equipment suppliers; trade shows; trade associations; trade journals; and other market data sources. Choose a KOB from the  Kinds of Business  table of contents .pdf document.

The CSBSC also has files started on various kinds of business topics such as restaurants, bars, coffee shops. Information located in these files includes possible suppliers, statistics, sample business plans, etc. To access the information in these files please come into the office and request the KOB file or speak to a Business Information Specialist.

Library
Canada-Saskatchewan Business Service Centre resource library search engine - Saskatoon Reference Library . Once you have located a particular resource you think might be useful, please contact us at the CSBSC office and we will discuss the material with you.

RECOMMENDED INTERNET WEB SITES

• Bakery Online     
  "Virtual community for the food industry. Daily news and product updates for professionals in the baking industry, information on manufacturing, technology, equipment, supplies, and discussion forums, online chat, newsletter and software." U.S. site.
  
  
• Baking Association of Canada  More web sites under "Related Links"
  
  
• Saskatchewan Food Processors Association    
  
  
• Saskatchewan Food Industry Development Centre Inc.
  
  
• Canada Brand    

For further information regarding starting a business, contact the

Canada-Saskatchewan Business Service Centre
#2 - 345 3^rd Avenue South
Saskatoon, Saskatchewan
S7K 1M6
Phone: 306-956-2323
Toll-Free: 1-800-667-4374
E-mail: saskatchewan@canadabusiness.ca
Web site:  http://www.canadabusiness.ca/sask/

THE INDIVIDUAL/BUSINESS/CORPORATION/PARTNERSHIP (HEREINAFTER REFERRED TO AS THE CLIENT) ACKNOWLEDGES AND UNDERSTANDS THAT THE CANADA-SASKATCHEWAN BUSINESS SERVICE CENTRE DOES NOT WARRANT OR REPRESENT THE ACCURACY, SUITABILITY OR APPLICABILITY OF THIS INFORMATION AND ASSUMES NO RESPONSIBILITY OR LIABILITY FOR THE USE THEREOF BY THE CLIENT AND ANY THIRD PARTIES AND THAT THE INTERPRETATION, USE AND APPLICATION OF SUCH INFORMATION SHALL BE THE CLIENT'S SOLE RESPONSIBILITY

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
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