To insure a safe, nonoffensive environment for all of our users, we have established our Terms of Service. It spells out what you can expect from us and what we expect from you. By accessing any areas of this site, users agree to be legally bound and to abide by the terms set forth below. *

I. DISCLAIMERS AND LIMITATION OF LIABILITY

User expressly agrees that use of the Individual and Trust Tax Experts Web site is at User's sole risk. Neither Kanter Tax and Trust Consulting, Inc., nor its affiliates, nor any of their officers, directors, or employees, agents, third-party content providers, merchants, sponsors, licensors (collectively, "Providers"), or the like, warrant that the Individual and Trust Tax Experts Web site will be uninterrupted or error-free; nor do they make any warranty as to the results that may be obtained from the use of the Individual and Trust Tax Experts Web site, or as to the accuracy, reliability, or currency of any information content, service, or merchandise provided through the Individual and Trust Tax Experts Web site. Under no circumstances shall Kanter Tax and Trust Consulting, Inc. or any other party involved in creating, producing, or distributing the Individual and Trust Tax Experts Web site be liable for any direct, indirect, incidental, special, or consequential damages that result from the use of or inability to use the Individual and Trust Tax Experts Web site, including but not limited to reliance by a User on any information obtained from the Individual and Trust Tax Experts Web site or that result from mistakes, omissions, interruptions, deletion of files or email, errors, defects, viruses, delays in operation or transmission, or any failure of performance, whether or not resulting from acts of God, communications failure, theft, destruction, or unauthorized access to the Individual and Trust Tax Experts Web site's records, programs, or services. User hereby acknowledges that this paragraph shall apply to all content, merchandise, and services available through the Individual and Trust Tax Experts Web site. Because some states do not allow the exclusion or limitation of liability for consequential or incidental damages, in such states liability is limited to the fullest extent permitted by law.

II. CONTENT

A - PROPRIETARY RIGHTS - User acknowledges that the Individual and Trust Tax Experts Web site contains information, data, software, photographs, graphs, videos, typefaces, graphics, music, sounds, and other material (collectively "Content") that are protected by copyrights, trademarks, trade secrets, or other proprietary rights, and that these rights are valid and protected in all forms, media and technologies existing now or hereinafter developed. All Content is copyrighted as a collective work under the U.S. copyright laws, and Kanter Tax and Trust Consulting, Inc. owns a copyright in the selection, coordination, arrangement, and enhancement of such Content. User may not modify, remove, delete, augment, add to, publish, transmit, participate in the transfer or sale of, create derivative works from, or in any way exploit any of the Content, in whole or in part.

B - SINGLE COPY LICENSE - Subject to all provisions herein, you may make one copy, by either downloading or copying, text, photographs, images, video, and audio contained in this site on a single computer for your personal, non-commercial use only. However, any use of the Individual and Trust Tax Experts Web site, including the downloading or copying of our materials from this Web site for your personal use, will indicate your consent and agreement to the terms stated in this notice. No right, title or interest in our material downloaded or copied from this Web site is conveyed to you as a result of any such downloading or copying, and such downloaded or copied material may not be used for any commercial purpose. This is a license, not a transfer of title to our material, and such license is subject to the following restrictions:

1. You may not reproduce, publish, transmit, distribute, perform, display, modify, create derivative works from, sell, rent, or otherwise exploit this site or any of its contents without our prior written permission;
2. You may not post, upload, display or otherwise transmit our materials to another Web site, including but not limited to, any personal or commercial Web sites; and
3. You agree to prevent any unauthorized copying of our materials.

If no specific restrictions are displayed, Users may make one copy of select portions of the Content, provided that the one copy is made only for User's personal use and that User maintains any notices contained in the Content, such as all copyright notices, trademark legends, or other proprietary rights notices. Except as provided in the preceding sentence or as permitted by the fair use privilege under the U.S. copyright laws (see,e.g., 17 U.S.C. Section 107), User may not upload, post, reproduce, or distribute in any way Content protected by copyright, or other proprietary right, without obtaining permission of the owner of the copyright or other propriety right. In addition to the foregoing, use of any software Content shall be governed by the software license agreement accompanying such software.

 C - DISTRIBUTION/UPLOADING OF THIRD-PARTY CONTENT - Except as set forth in Section III 1. above, User may upload to or otherwise distribute on the Individual and Trust Tax Experts Web site only Content that is not subject to any copyright or other proprietary rights protection (collectively, "Public Content"), or Content in which the author has given express authorization for distribution on the World Wide Web. Any copyrighted or other proprietary Content distributed with the consent of a copyright owner should contain a phrase such as "Copyright, owned by [name of owner]; used by permission." The unauthorized submission or distribution of copyrighted or other proprietary Content is illegal and could subject the User to criminal prosecution as well as personal liability for damages in a civil suit. User will be liable for any damage resulting from any infringement of copyrights or proprietary rights, or from any other harm arising from such submission. Neither Kanter Tax and Trust Consulting, Inc., nor its affiliates, nor any of their officers, directors, employees, agents, Providers, or the like, will be liable for any damage resulting from any infringement of copyrights or proprietary rights, or from any other harm arising from such User submission. In compliance with the Digital Millennium Copyright Act, Users and other persons can report infringement to Kanter Tax and Trust Consulting, Inc.. By submitting Content to any User-submit areas, User automatically grants, or warrants that the owner of such Content has expressly granted Kanter Tax and Trust Consulting, Inc. the royalty-free, perpetual, irrevocable, nonexclusive right and license to use, reproduce, publish, translate, sublicense, copy, and distribute the Content in whole or in part worldwide and/or to incorporate it in other works in any form, media, or technology now known or hereafter developed for the full term of any copyright that may exist in such Content. User also permits any other User to access, store, or reproduce the Content for that User's personal use. Subject to this grant, the owner of Content placed on the Individual and Trust Tax Experts Web site retains any and all rights that may exist in such Content.

D - THIRD-PARTY CONTENT - Kanter Tax and Trust Consulting, Inc. is a distributor and not a publisher of Content supplied by third parties and Users. Kanter Tax and Trust Consulting, Inc. has no more editorial control over such Content than does a public library or newsstand. Any opinions, advice, statements, services, offers, or other information that constitutes part of Content expressed or made available by third parties, including Providers or any other User of the Individual and Trust Tax Experts Web site, are those of the respective authors or distributors and not of Kanter Tax and Trust Consulting, Inc. or its affiliates or any of their officers, directors, employees, or agents. Neither Kanter Tax and Trust Consulting, Inc. nor its affiliates, nor any of their officers, directors, employees, or agents, nor any third party, including any Provider, or any other User of the Individual and Trust Tax Experts Web site, guarantees the accuracy, completeness, or usefulness of any Content, nor its merchantability or fitness for any particular purpose. In many instances, the Content available through the Individual and Trust Tax Experts Web site represents the opinions and judgments of the respective Provider, or User not under contract with Kanter Tax and Trust Consulting, Inc.. Kanter Tax and Trust Consulting, Inc. neither endorses nor is responsible for the accuracy or reliability of any opinion, advice, or statement made on the Individual and Trust Tax Experts Web site by anyone other than authorized Kanter Tax and Trust Consulting, Inc. employees. Under no circumstances shall Kanter Tax and Trust Consulting, Inc., or its affiliates, or any of their officers, directors, employees, or agents be liable for any loss, damage or harm caused by a User's reliance on information obtained through the Individual and Trust Tax Experts Web site. It is the responsibility of User to evaluate the information, opinion, advice, or other Content available through the Individual and Trust Tax Experts Web site.

E - EXPORT - The U.S. export control laws regulate the export and reexport of technology originating in the United States. This includes the electronic transmission of information and software to foreign countries and to certain foreign nationals. User agrees to abide by these laws and their regulations -- including but not limited to the Export Administration Act and the Arms Export Control Act and not to transfer, by electronic transmission or otherwise, any Content derived from the Individual and Trust Tax Experts Web site to either a foreign national or a foreign destination in violation of such laws.

F - LINKS - Kanter Tax and Trust Consulting, Inc. is not responsible for the availability of external sites or resources linked to this site, and does not endorse and is not responsible or liable for any content, advertising, products, or other materials on or available from such sites or resources. Kanter Tax and Trust Consulting, Inc. shall not be responsible or liable, directly or indirectly, for any damages or loss caused or alleged to be caused by or in connection with use of or reliance on any such content, goods, or services available on or through any such site or resource.

III. ONLINE CONDUCT

User agrees to use the Individual and Trust Tax Experts Web site only for lawful purposes. User is prohibited from posting on or transmitting through the Individual and Trust Tax Experts Web site any unlawful, harmful, threatening, abusive, harassing, defamatory, vulgar, obscene, sexually explicit, profane, hateful, racially, ethnically, or otherwise objectionable material of any kind, including but not limited to any material that encourages conduct that would constitute a criminal offense, give rise to civil liability, or otherwise violate any applicable local, state, national, or international law. If Kanter Tax and Trust Consulting, Inc. is notified of allegedly infringing, defamatory, damaging, illegal, or offensive Content provided by User, Kanter Tax and Trust Consulting, Inc. may investigate the allegation and determine in its sole discretion whether to remove or request the removal of such Content from the Individual and Trust Tax Experts Web site. Kanter Tax and Trust Consulting, Inc. may disclose any Content or electronic communication of any kind

1. to satisfy any law, regulation, or government request;
2. if such disclosure is necessary or appropriate to operate Kanter Tax and Trust Consulting, Inc.; or
3. to protect the rights or property of Kanter Tax and Trust Consulting, Inc., its Users or Providers.

Kanter Tax and Trust Consulting, Inc. reserves the right to prohibit conduct, communication, or Content that it deems in its sole discretion to be harmful to individual Users, Kanter Tax and Trust Consulting, Inc., the communities that make up Kanter Tax and Trust Consulting, Inc., or any rights of Kanter Tax and Trust Consulting, Inc. or any third party, or to violate any applicable law. Notwithstanding the foregoing, neither Kanter Tax and Trust Consulting, Inc. nor its Providers can ensure prompt removal of questionable Content after online posting. Accordingly, neither Kanter Tax and Trust Consulting, Inc., nor its affiliates, nor any of their officers, directors, employees, or agents, nor Providers shall assume liability for any action or inaction with respect to conduct, communication, or Content on the Individual and Trust Tax Experts Web site.

IV. PRIVACY POLICY

In accordance with the terms of Kanter Tax and Trust Consulting, Inc.'s Privacy Policy, Kanter Tax and Trust Consulting, Inc. and the Individual and Trust Tax Experts Web site respects the privacy of its Users.

V. TERMINATION OF USAGE

Kanter Tax and Trust Consulting, Inc. may terminate User's access, or suspend any User's access to all or part of the Individual and Trust Tax Experts Web site, without notice, for any conduct that Kanter Tax and Trust Consulting, Inc., in its sole discretion, believes is in violation of any applicable law or is harmful to the interests of another User, a third-party Provider, a service provider, or Kanter Tax and Trust Consulting, Inc..

VI. USAGE BY MINORS

Kanter Tax and Trust Consulting, Inc. cannot prohibit minors from visiting this site. Kanter Tax and Trust Consulting, Inc. must rely on parents, guardians and those responsible for supervising minors to decide which materials are appropriate for such children to view. Kanter Tax and Trust Consulting, Inc. requires that all purchases be made by an adult.

EACH TIME YOU PURCHASE A PRODUCT AT THIS SITE, YOU ARE REPRESENTING THAT YOU ARE AN ADULT; THEREFORE, YOU REPRESENT AND WARRANT THAT YOU ARE AN ADULT (21 YEARS OF AGE OR OLDER).

You understand that the content on the Site MAY involve language, content, material, images and themes of an adult or controvesial nature ("Adult Content"). This Adult content may be considered by some individuals to be abusive, threatening, harmful, vulgar, obscene, profane, sexually oriented, offensive, inappropriate or otherwise objectionable.

VII. SEVERABILITY

The provisions of these Terms of Use are intended to be severable. If for any reason any provision of these Terms of Use shall be held invalid or unenforceable in whole or in part in any jurisdiction, such provision shall, as to such jurisdiction, be ineffective to the extent of such invalidity or unenforceability without in any manner affecting the validity or enforceability thereof in any other jurisdiction or the remaining provisions hereof in any jurisdiction.

VIII. ACKNOWLEDGMENT

The Terms of Use, including all documents referenced herein, represents the entire understanding between you and Kanter Tax and Trust Consulting, Inc. regarding your relationship with Kanter Tax and Trust Consulting, Inc. and supersedes any prior statements or representations. YOU AGREE TO BE BOUND BY THE TERMS OF USE by using the the Individual and Trust Tax Experts Web site. The aforementioned Terms of Use are subject to change.