© 2025 THE CAS NEWSLETTER. Copyright ©2023 Hitendra R. Patil. All rights reserved. Published by Hitendra R. Patil, an imprint of Accountaneur, LLC, New York, NY, USA, which is the sole owner of exclusive rights of the work in all media and forms and the authorized agent of the author in all matters pertaining to the work. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without prior written permission of the publisher. Such requests should be sent to [email protected] Disclaimer: The information, data, and opinions contained herein do not constitute investment, legal, or tax advice. The authors are not attorneys and are not engaged in rendering professional service or advice. Please consult your professionals for advice in specific situations. The authors may not be held liable in any way for any interpretation or use of the information in this publication..
