Legal References to “Katz, Sapper & Miller,” “Katz, Sapper & Miller Network,” “KSM” and “KSM Network” (collectively herein referred to as the “KSM Brand”) are brand names associated with the various legal entities rendering a wide range of professional services to national and international organizations. State, national and international laws, along with professional regulations, require the provision of various accounting and consulting services to be performed under distinct legal entities. The “KSM Brand” does not provide services directly to organizations. Rather, the “KSM Brand” is used as a branding and organizing mechanism to align the strategies, goals, risk and quality of all legal entities which fall under the “KSM Brand.” While different accounting and consulting services are performed under various legal entities, these entities, in many instances, work collaboratively in the provision of professional services to organizations. When a legal entity within the “KSM Brand” engages an organization, nothing therein induces or prescribes liability for any other legal entity unless that legal entity is specifically engaged by that organization.