HDB Buying Guide Singapore: Renovation Rules & Eligibility

Purchasing an HDB flat in Singapore represents one of the most significant financial commitments most individuals will make in their lifetime. Before entering into any binding agreement, understanding the renovation potential and restrictions of your prospective home is essential—whether you are considering a new Build-To-Order (BTO) flat or a resale unit.

This guide compiles information from various sources to provide an overview of the home-buying process, eligibility requirements, and renovation regulations. All information must be verified with official government sources before making any decisions.

Understanding HDB Flat Types and Sizes

HDB offers various flat types designed to accommodate different household needs and budgets. The following table provides general size ranges as commonly advertised, though actual sizes may vary by project:

Important Note: *Actual floor areas may differ by project location, building period, and flat configuration. Always verify exact dimensions from official HDB floor plans for specific units before purchase decisions. Size ranges shown are approximate and for general reference only.

Each flat type typically includes living areas, kitchens, service yards, and bathrooms, though specific layouts vary. Understanding these dimensions beforehand may help in preliminary renovation planning.

For detailed information about potential renovation costs specific to each flat type, you may refer to supplementary resources such as the Complete HDB Renovation Budget Guide 2026 which provides market pricing information based on contractor surveys.

Step-by-Step Process for Buying an HDB Flat

DISCLAIMER: The following process descriptions are generalized summaries based on publicly available information as of December 2025. Actual procedures may vary and are subject to change. Always refer to HDB's official website and guidelines for current, authoritative procedures.

For BTO Flats

The BTO purchase process generally involves the following steps:

Step 1: Apply for an HDB Flat Eligibility (HFE) Letter — This document is designed to confirm your eligibility to purchase an HDB flat, your qualification for CPF housing grants, and the maximum HDB loan amount you may obtain. According to HDB's publicly available information, the HFE letter is typically valid for 9 months from the date of issue, though this timeframe should be verified with HDB directly.

Step 2: Financial Planning — Prospective buyers should calculate their complete budget including downpayment (typically requiring 10-25% of purchase price depending on loan type), monthly mortgage installments, stamp duties, legal fees, and anticipated renovation costs. First-timer families may qualify for various housing grants subject to eligibility criteria (details in subsequent section).

Step 3: Submit Application During Sales Launch — HDB typically announces BTO sales exercises quarterly through their official website. Prospective buyers can submit applications during the designated window period. According to HDB policy, first-timers generally receive priority consideration with additional ballot chances compared to second-timers, though this does not guarantee successful application.

Step 4: Book Your Flat and Sign Agreement for Lease — Upon successful ballot, successful applicants receive appointments to select available units based on queue numbers and subsequently sign the Agreement for Lease with HDB.

Step 5: Collect Keys — Construction timelines typically range from approximately 3 to 5 years for standard BTO flats, though actual completion times may vary depending on project complexity, location, and unforeseen circumstances. During this waiting period, prospective owners may begin preliminary renovation planning.

For practical renovation planning tips, resources such as the Ultimate HDB Renovation Guide 2025 may provide helpful industry perspectives, though all renovation plans must ultimately comply with official HDB regulations.

For Resale Flats

Resale flat purchases generally follow a different timeline compared to BTO applications:

The process typically begins with checking eligibility and applying for an HFE letter through HDB's e-services portal. Once approved, prospective buyers can search for available properties through the HDB Flat Portal, property listing websites, or engage property agents who must be registered with the Council for Estate Agencies (CEA).

When a suitable unit is identified, negotiations with the seller lead to obtaining an Option to Purchase (OTP). This legally binding document typically requires a deposit of up to $5,000 and grants exclusive purchase rights within a specified period. The buyer generally must exercise the OTP within 21 calendar days if proceeding with the purchase, though specific terms should be reviewed carefully.

After exercising the OTP, the resale application is submitted through the HDB Flat Portal, and parties attend the Resale Completion Appointment approximately 8 weeks later, subject to processing times. The entire process typically ranges from 8 to 24 weeks from property identification to key collection, though timelines may vary.

For considerations specific to resale flat renovations, the HDB Resale Renovation Guide offers industry insights, though all renovation work must comply with current HDB regulations.

Eligibility Requirements for HDB Purchase

IMPORTANT: Eligibility criteria are set by HDB and subject to periodic revision. The following information reflects publicly available criteria as of December 2025. Always verify current requirements directly with HDB before proceeding.

According to HDB's publicly stated policies:

Citizenship Requirements: At least one buyer must be a Singapore Citizen. For couples applying together, the other buyer may be a Singapore Citizen or Permanent Resident (PR). Generally, two PRs cannot jointly purchase an HDB flat directly from HDB, though exceptions may exist under specific schemes.

Age Requirements: Applicants generally must be at least 21 years old when applying as families under standard schemes. Singles typically must be at least 35 years old to apply under the Single Singapore Citizen Scheme, unless applying under other specific schemes.

Income Ceiling Requirements (Subject to Change):

As of December 2025, publicly advertised income ceilings generally include:

• BTO 4-room or larger flats: Monthly household income typically not exceeding $14,000 ($21,000 for extended families including parents/married children)

• BTO 3-room and smaller flats: Income requirements typically range from $7,000 to $14,000 depending on project classification

• Resale flats: Generally no income ceiling for purchase, though income limits apply when seeking housing grants or HDB concessionary loans

CRITICAL NOTE: As announced by government officials in August 2024, BTO income ceilings and eligibility criteria for singles are under official review. These figures may change. Always verify current income ceilings directly with HDB for your specific application timeframe.

Property Ownership Restrictions: Generally, applicants cannot own private property locally or overseas at the time of application. Existing private property owners typically must dispose of their properties within HDB-stipulated timeframes (commonly 6 months) after purchasing an HDB flat, subject to specific terms and conditions.

CPF Housing Grants for First-Time Buyers

GRANT AMOUNTS DISCLAIMER: Housing grant amounts and eligibility criteria are determined by the Singapore government and subject to periodic review and revision. The following information reflects publicly announced policies as of August 2024 when the Enhanced CPF Housing Grant was increased. Amounts shown are maximum possible grants; actual amounts vary based on individual circumstances and income levels.

MANDATORY VERIFICATION: Always verify current grant amounts and eligibility criteria directly with CPF Board (www.cpf.gov.sg) and use the official CPF Housing Grant Calculator before making financial decisions.

According to publicly available information from CPF Board and government announcements:

Enhanced CPF Housing Grant (EHG) - August 2024 Update:

In August 2024, the Singapore government announced increases to the Enhanced CPF Housing Grant to better support lower-to-middle income first-time buyers. According to the announcement:

• Maximum grant for families increased to $120,000 (previously $80,000)

• Maximum grant for singles increased to $60,000 (previously $40,000)

The EHG operates on a tiered system where grant amounts generally decrease as household income increases:

• Lower income households (approximately $0 - $3,000/month): May receive up to the maximum grant amounts

• Middle income households (approximately $3,001 - $9,000/month): Receive proportionally reduced grants based on specific income brackets

• Income above $9,000/month: Generally not eligible for EHG

Important Conditions:

• Employment requirement: Typically, the buyer or spouse must be employed continuously for at least 12 months before flat application and remain employed at the point of application

• Other eligibility conditions apply as stipulated by CPF Board

Proximity Housing Grant (PHG):
This grant encourages multi-generational living. Eligibility generally requires that parents or children will live with you in the purchased flat, or live within 4km of the flat you plan to buy, subject to specific conditions.

Grant Combinations:
Multiple grants may often be combined, potentially providing substantial financial assistance for eligible first-timer households. However, total grant amounts are subject to maximum caps and specific combination rules set by CPF Board.

CRITICAL REMINDER: Grant policies, amounts, and eligibility criteria may change. This information reflects publicly announced policies as of August 2024. Always verify with official CPF Board sources before making financial calculations or commitments.

HDB Renovation Rules: What You Must Know Before Buying

REGULATORY COMPLIANCE DISCLAIMER: Renovation regulations are established and enforced by HDB, BCA, and SCDF. The following information is a general summary based on publicly available guidelines as of December 2025. Regulations may change without notice.

All renovation work MUST comply with current official regulations. Homeowners are legally responsible for ensuring compliance. Violations may result in fines, legal action, and mandatory rectification at owner's expense.

Always verify current requirements directly with HDB and engage only contractors listed in HDB's Directory of Renovation Contractors (DRC).

For comprehensive permit information, the HDB Renovation Permit Complete Guide 2025 may provide helpful context, though official HDB guidelines take precedence.

Renovations That Generally Require HDB Prior Approval

Based on HDB's publicly available guidelines, the following renovation types typically require written approval before commencement:

• Hacking or demolishing walls (Note: Only non-load bearing partition walls may be considered; structural walls are generally strictly prohibited)

• Changing floor finishes in wet areas such as bathrooms or kitchens

• Window replacements (typically must use BCA-approved windows installed by licensed contractors)

• Bathroom and toilet alterations including repositioning fixtures

• Aircon compressor installation on external ledges or new trunking installations

• Replacing main gates or entrance doors that may affect building safety

Important Requirements:

• Renovation contractors must generally be registered with HDB's Directory of Renovation Contractors (DRC)

• Permit applications are typically submitted online by the HDB-licensed contractor

• Homeowners typically receive SMS notification upon submission

• Permit status can generally be checked through My HDBPage on HDB InfoWEB

CRITICAL: This list is not exhaustive. When in doubt, consult HDB directly or engage qualified registered contractors who understand current requirements.

Renovations That May Not Require Formal Permits

Based on publicly available information, certain minor works may proceed without formal HDB approval, though they must still comply with general building safety standards:

• Painting walls and ceilings

• Installing built-in carpentry without hacking structural elements

• Laying vinyl flooring not exceeding certain thickness limits (verify current limits)

• Basic carpentry work not affecting structural elements

• Replacing fixtures without altering existing systems

Important Note: Even for works not requiring permits, HDB generally mandates engagement of contractors listed in the Directory of Renovation Contractors. This requirement is intended to protect homeowners and ensure understanding of HDB-specific regulations.

Strictly Prohibited Renovations

According to HDB's enforcement policies, certain modifications are categorically forbidden regardless of permits:

Structural Safety Violations:

• Hacking or demolishing load-bearing walls, columns, beams, or floor slabs

• Removing or altering elements designed by professional engineers for structural support

• Modifications that may compromise building integrity

For specific guidance on permissible wall modifications, the HDB & Condo Wall Hacking Permit Guide may provide industry perspectives, though final determination must come from official HDB assessment.

External and Common Property Violations:

• Altering exterior walls or facade elements

• Unauthorized extensions beyond flat boundaries

• Modifying common property areas

Building Services Violations:

• Tampering with walls/spaces containing plumbing stacks, electrical risers, gas pipes, or sewer lines

• Unauthorized modifications to building systems serving multiple units

Legal Consequences:
According to publicly available HDB enforcement information, violations may result in:

• Fines up to $5,000 per offense or higher

• Mandatory reinstatement orders requiring restoration at owner's expense

• Legal action in serious cases involving safety violations

• Potential impact on future flat transactions

LIABILITY NOTICE: Homeowners bear full legal responsibility for ensuring all renovation work complies with applicable regulations.

Critical BTO Bathroom Restriction: The 3-Year Warranty Period

POLICY NOTICE: The following information reflects HDB's publicly stated bathroom renovation restrictions for new BTO flats as of December 2025.

HDB generally imposes a 3-year restriction period on certain bathroom renovations for new BTO flats. During this warranty period, the following activities are typically prohibited:

• Removing or replacing bathroom floor tiles

• Hacking or removing wall tiles in wet areas

• Moving toilet bowls or changing floor trap positions

• Damaging or penetrating the waterproofing membrane system installed by HDB

Rationale:
HDB installs professional waterproofing membrane systems in new flats according to BCA standards. The 3-year restriction is intended to protect this warranty. Unauthorized interference may void warranties and potentially cause water seepage to units below, creating liability for water damage, repair costs, and neighbor disputes.

Permitted Alternatives During Restriction Period:

Homeowners seeking aesthetic improvements may generally consider:

• Installing decorative waterproof panels over existing tiles (without hacking)

• Overlaying new tiles where ceiling height permits (consult professionals)

• Changing fixtures (WC, basin, taps) without altering waterproofing systems

• Installing accessories and enhancements not affecting protected systems

For compliant bathroom renovation options, information about Bathroom Renovation Packages may provide market pricing context for approved methods.

Resale Flats:
The 3-year restriction typically does not apply to resale flat buyers if the restriction period has elapsed. However, proper waterproofing procedures using BCA-approved materials and licensed contractors must generally still be followed. HDB typically mandates water ponding tests (24-48 hours) after bathroom hacking to verify waterproofing integrity.

REMINDER: Always verify current policies with HDB and engage qualified professionals for compliance guidance.

Renovation Timing and Noise Restrictions

REGULATORY NOTICE: The following restrictions are based on HDB's publicly stated policies for maintaining community harmony. Violations may result in warnings, fines, or other enforcement actions.

Permitted Hours for Noisy Renovation Works:

According to HDB guidelines:

• Monday to Friday: Generally 9:00 AM to 5:00 PM only

• Saturdays, Sundays, and Public Holidays: No noisy renovations permitted

These restrictions typically apply to hacking, drilling, hammering, and similar noise-generating activities. Quieter tasks may generally proceed outside these hours, though consideration for neighbors is encouraged.

Renovation Completion Deadlines:

HDB generally sets the following completion deadlines:

• BTO flats (newly completed blocks): Typically 3 months from permit approval

• Resale flats: Typically 1 month from permit approval

• Window replacement works: Typically 2 weeks from permit approval

Hacking work is generally required to be completed within 3 consecutive days to minimize prolonged disruption.

Permit Display Requirement:
Renovation permits must typically be prominently displayed at the flat entrance throughout the renovation period for verification by neighbors and HDB officers.

Good Neighbor Practice:
HDB generally recommends informing neighbors within approximately 2 units radius at least 3 days before commencing renovations.

COMPLIANCE RESPONSIBILITY: Homeowners and their contractors are responsible for adhering to all timing restrictions and regulations.

Estimated Renovation Costs for HDB Flats

COST DISCLAIMER: The following cost estimates are based on market surveys and industry data collected as of 2024-2025. Actual costs vary significantly based on scope of work, material selections, contractor rates, market conditions, and individual project requirements. These figures are provided for general reference only and should NOT be relied upon as quotations or guaranteed pricing.

Always obtain detailed written quotations from multiple HDB-registered contractors before committing to any renovation work.

General BTO Flat Renovation Cost Ranges

Based on industry surveys, typical market ranges for basic-to-mid-range BTO renovations may include:

*Costs are approximate market estimates only. Actual costs may be higher or lower.

BTO flats typically require lower renovation budgets as they come with new fixtures and finishes. Most work focuses on built-in carpentry, cosmetic enhancements, and optional upgrades.

For detailed cost breakdowns specific to smaller units, the Complete 3-Room HDB Renovation Guide may provide additional context.

General Resale Flat Renovation Cost Ranges

Resale flats, particularly older units, typically require more extensive work:

*Costs are approximate market estimates only. Older flats may require significantly higher budgets.

Older resale flats (over 20 years) may require complete electrical rewiring, replumbing, waterproofing replacement, and extensive structural modifications, significantly increasing costs.

Approximate Room-by-Room Cost Breakdown

Based on market data, general cost ranges may include:

*All figures are approximate market estimates for reference only.

Professional Recommendation: Industry professionals commonly recommend maintaining a contingency budget of 10-15% above planned budgets for unexpected costs such as hidden defects, material price changes, or scope adjustments.

For package pricing options with detailed inclusions, HDB Renovation Packages Singapore 2025 may provide market comparison information.

What to Check When Viewing a Resale Flat

INSPECTION DISCLAIMER: The following checklist provides general guidance only. It does NOT replace professional inspection services. Consider engaging qualified building inspectors, professional engineers, or defect assessment specialists before finalizing any resale purchase.

Recommended Inspection Areas:

Floors and Tiling:

• Check for hollow tiles (tap test)

• Inspect for cracks, chips, uneven surfaces

• Assess overall condition of high-traffic areas

Walls and Ceilings:

• Examine for cracks, water stains, mold, or mildew

• Look for signs of recent patching or fresh paint concealing issues

• Check for bubbling or flaking paint indicating moisture problems

Windows and Frames:

• Inspect frames for rust, particularly at bottom corners

• Test operation (smooth opening/closing)

• Check seals and fasteners

• Assess whether replacement may be needed (windows over 15-20 years old)

Electrical Systems:

• Test all switches, outlets, and fixtures

• Ask about wiring age (systems over 20 years may need rewiring)

• Check circuit breaker conditions

Plumbing and Water Systems:

• Test all taps and flush mechanisms

• Check under sinks for leaks

• Assess water heater age and condition

• Inspect visible pipes for corrosion

Previous Renovations - CRITICAL:

• Verify whether previous owners conducted any unauthorized works

• Common violations include hacking structural walls, unauthorized balcony works, bomb shelter modifications

• Unauthorized works may need rectification before transaction completion

• May affect HDB loan eligibility

Professional Inspection Services:

Professional building inspection services typically cost $200-$1,200 depending on scope. These specialists use diagnostic tools (thermal imaging, moisture meters) to detect hidden issues not visible during casual viewing.

IMPORTANT: Professional inspections may reveal significant defects that could affect purchase decisions or provide negotiation leverage. This investment may prevent costly surprises post-purchase.

Popular Renovation Concepts Commonly Implemented

DESIGN DISCLAIMER: The following design concepts are commonly implemented in HDB flats. However, feasibility depends on specific flat layouts, structural configurations, and compliance with current HDB regulations. Always verify permissibility with HDB and engage qualified professionals before proceeding with any design concept.

Open-Concept Kitchen Design

Open-concept kitchens are frequently requested, achievable through hacking non-structural partitions with proper HDB approval:

Glass Partition Solutions:

• Floor-to-ceiling glass partitions maintain visual openness while containing cooking elements

• Sliding/folding systems provide flexibility

• Must comply with fire safety requirements

Layout Considerations:

• Peninsula designs often more practical than islands in typical HDB floor areas

• Islands require adequate clearance (typically 3.5-4 feet minimum)

Cooking Equipment Compliance:

• Induction hobs generally approved for open kitchens

• Gas hobs typically require additional safety measures and SCDF compliance

• Always verify requirements before installation

Kitchen-Service Yard Integration:

• Can create larger functional spaces

• Glass doors may maintain flexibility

• Particularly beneficial for smaller flat types

Service Yard Optimization

Commonly implemented service yard improvements:

Storage Solutions:

• Floor-to-ceiling built-in carpentry

• Overhead cabinets above washing machines

• Pull-out organizers for supplies

Functional Enhancements:

• Waterproof countertops over appliances ($800-$2,000 approximate range)

• Glass partitions replacing opaque windows (improved natural light)

• Stacking washer-dryer combinations (space-saving)

Layout Considerations by Flat Type

3-Room Flats (Approximately 60-68 sqm):

• L-shaped kitchens commonly maximize corner efficiency

• Open-concept designs may create perception of larger space

• Light colors and minimalist built-ins commonly recommended

4-Room Flats (Approximately 85-100 sqm):

• More flexibility for open vs. enclosed kitchen decisions

• Consider cooking habits when deciding on layout

• Balance between openness and odor containment

5-Room Flats (Approximately 107-120 sqm):

• U-shaped kitchens with abundant storage often feasible

• Kitchen islands (4-6 feet) may serve as meal prep and dining areas

• Sufficient space for wet/dry kitchen separation if desired

PLANNING REMINDER: All design concepts must comply with HDB regulations. Engage HDB-registered contractors who understand compliance requirements.

Key Considerations for Prospective HDB Buyers

DECISION-MAKING DISCLAIMER: The following considerations are provided for informational purposes only. Property purchase decisions involve significant financial commitments and legal obligations. Always consult qualified professionals including licensed property agents, lawyers, and financial advisors before making any commitments.

Important Considerations:

Verify Eligibility Early:

• Apply for HFE letter to confirm eligibility and understand budget including grants and loans

• Prevents time wasted viewing properties beyond actual budget capacity

• Valid for 9 months (verify current validity period)

Flat Type Selection:

• Consider current needs AND realistic future plans

• Larger flats offer more flexibility but higher costs (purchase, conservancy, property tax)

• Assess long-term suitability, not just immediate needs

BTO vs. Resale Trade-Offs:

BTO flats generally offer:

• Brand-new condition with warranties

• Lower renovation costs (approximately $30,000-$70,000 range)

• 3-year bathroom restriction

• Multi-year waiting period (3-5+ years typical)

Resale flats generally offer:

• Immediate availability (3-4 months typical timeline)

• No bathroom restriction (if past warranty period)

• Established neighborhoods and amenities

• Typically higher renovation costs (approximately $60,000-$100,000+ range, especially for older units)

Budget Comprehensively:

• Include all costs: permits, registered contractor fees, supervision, potential rectification

• Unregistered contractors may seem cheaper but risk compliance issues, poor workmanship, warranty problems, and expensive HDB-mandated reinstatement

Inspect Resale Flats Thoroughly:

• Engage professional inspection services ($200-$1,200 typical range)

• Identify unauthorized previous works affecting loan eligibility or requiring costly rectification

• Hidden structural or waterproofing issues may cost $10,000-$50,000+ to rectify

Plan Layout Early:

• Determine which walls can legally be modified (non-structural only)

• Verify design feasibility within HDB regulations before purchase

• Avoid purchasing based on renovation concepts that may be impossible to implement

Account for Realistic Timelines:

• BTO renovations: 3 months maximum from permit approval

• Resale renovations: 1 month maximum from permit approval

• Work backwards from intended move-in date

• Factor in material procurement (2-4 weeks typical), fabrication schedules, potential delays

Verify All Information Directly:

• Policies, grant amounts, income ceilings, renovation rules change periodically

• ALWAYS check official sources: www.hdb.gov.sg and www.cpf.gov.sg

• Consult HDB officers directly for clarification on specific circumstances

FINAL REMINDER: Thorough research and professional consultation before committing protects against costly surprises and legal complications.

For additional renovation planning resources, the Singapore Renovation Guide 2025 may provide industry perspectives on contractor selection and transparent pricing.

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Official Sources for Mandatory Verification

VERIFICATION REQUIREMENT: All information in this article MUST be independently verified with official government sources before making any decisions. The following are authoritative sources:

Primary Government Sources:

• Housing & Development Board (HDB): www.hdb.gov.sg

• HDB InfoWEB: www.hdb.gov.sg/infoweb

• MyNiceHome (HDB's Official Portal): www.mynicehome.gov.sg

• Central Provident Fund Board (CPF): www.cpf.gov.sg

• Building and Construction Authority (BCA): www.bca.gov.sg

• Singapore Civil Defence Force (SCDF): www.scdf.gov.sg

• Council for Estate Agencies (CEA): www.cea.gov.sg

• Ministry of National Development (MND): www.mnd.gov.sg

Consumer Protection and Dispute Resolution:

• Consumers Association of Singapore (CASE): www.case.org.sg

• Singapore Mediation Centre: www.mediation.com.sg

• Small Claims Tribunals: www.statecourts.gov.sg

• Community Mediation Centre: www.cmc.gov.sg

Professional Services:

For personalized advice, consult:

• CEA-licensed property agents

• Qualified lawyers specializing in property law

• Certified financial advisors

• HDB-registered renovation contractors (Directory of Renovation Contractors)

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Information Currency and Update Policy

Date Information Verified: December 4, 2025

Major Policy Updates Reflected in This Article:

• Enhanced CPF Housing Grant increase announced August 2024 (maximum increased to $120,000 for families, $60,000 for singles)

• BTO income ceiling of $14,000/month as of December 2025 (UNDER OFFICIAL GOVERNMENT REVIEW - may change)

• BTO eligibility age for singles (UNDER OFFICIAL GOVERNMENT REVIEW - may change)

• HDB renovation guidelines current as of December 2025

• New flat classification framework (Standard, Plus, Prime) announced October 2024

CRITICAL POLICY CHANGE NOTICE:

In August 2024, government officials publicly announced that:

1. BTO income ceilings are under official review

2. Eligibility age requirements for singles are under official review

These reviews may result in policy changes affecting eligibility criteria. Monitor HDB's official website and government announcements for updates.

ONGOING VERIFICATION REQUIREMENT:

Housing policies in Singapore are subject to periodic review and revision based on market conditions, economic factors, and policy objectives. Information that was accurate at the time of writing may become outdated without notice.

Readers MUST verify all information with official government sources before making any decisions. This article does NOT and CANNOT replace official government guidance, professional advice, or individual due diligence.

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FINAL LEGAL NOTICE

By using the information in this article, you acknowledge and agree that:

1. You have read and understood all disclaimers presented herein

2. You will independently verify all information with official sources

3. You will consult qualified professionals before making decisions

4. You understand that the author and publisher bear no liability for any consequences arising from use of this information

5. You are solely responsible for ensuring compliance with all applicable laws and regulations

If you do not agree to these terms, you may not rely upon or use any information contained in this article.

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Article prepared for general educational purposes only
Not a substitute for professional advice
Readers assume all risks associated with use of this information