PLEASE READ THIS DOCUMENT CAREFULLY BEFORE ACCESSING OR USING THE SITE. BY ACCESSING OR USING THE SITE, YOU AGREE TO BE BOUND BY THE TERMS AND CONDITIONS SET FORTH BELOW. IF YOU DO NOT WISH TO BE BOUND BY THESE TERMS AND CONDITIONS, YOU MAY NOT ACCESS OR USE THE SITE. Comiter, Singer, Baseman & Braun, LLP MAY MODIFY THIS AGREEMENT AT ANY TIME, AND SUCH MODIFICATIONS SHALL BE EFFECTIVE IMMEDIATELY UPON POSTING OF THE MODIFIED AGREEMENT ON THE SITE. YOU AGREE TO REVIEW THE AGREEMENT PERIODICALLY TO BE AWARE OF SUCH MODIFICATIONS AND YOUR CONTINUED ACCESS OR USE OF THE SITE SHALL BE DEEMED YOUR CONCLUSIVE ACCEPTANCE OF THE MODIFIED AGREEMENT.

WEB SITE AGREEMENT  |  LEGAL DISCLAIMER

The Comiter, Singer, Baseman & Braun, LLP Web Site (the “Site”) is an online information service provided by Comiter, Singer, Baseman & Braun, LLP (“Comiter, Singer, Baseman & Braun”), subject to your compliance with the terms and conditions set forth below.

Credits and Copyright Notice

Credits and Copyright Notice This World Wide Web site was created by slpProjects for Comiter, Singer, Baseman & Braun.

This entire site is copyright ©2003 by Comiter, Singer, Baseman & Braun, LLP All rights are reserved. In addition, certain parts of this site may also be copyrighted by other parties.

The entire contents of the Site are protected by international copyright and trademark laws. The owner of the copyrights and trademarks are Comiter, Singer, Baseman & Braun, its affiliates or other third party licensors. You may not modify, copy, reproduce, republish, upload, post, transmit, or distribute, in any manner, the material on the site, including text, graphics, code and/or software. You may print and download portions of material from the different areas of the Site solely for your own non-commercial use provided that you agree not to change or delete any copyright or proprietary notices from the materials. You agree to grant to Comiter, Singer, Baseman & Braun a non-exclusive, royalty-free, worldwide, perpetual license, with the right to sub-license, to reproduce, distribute, transmit, create derivative works of, publicly display and publicly perform any materials and other information (including, without limitation, ideas contained therein for new or improved products and services) you submit to any public areas of the Site (such as bulletin boards, forums and newsgroups) or by e-mail to Comiter, Singer, Baseman & Braun by all means and in any media now known or hereafter developed. You also grant to Comiter, Singer, Baseman & Braun the right to use your name in connection with the submitted materials and other information as well as in connection with all advertising, marketing and promotional material related thereto. You agree that you shall have no recourse against Comiter, Singer, Baseman & Braun for any alleged or actual infringement or misappropriation of any proprietary right in your communications to Comiter, Singer, Baseman & Braun.

Trademarks

Publications, products, content or services referenced herein or on the Site are the exclusive trademarks or servicemarks of Comiter, Singer, Baseman & Braun. Other product and company names mentioned in the Site may be the trademarks of their respective owners.

Use of the site

You understand that, except for information, products or services clearly identified as being supplied by Comiter, Singer, Baseman & Braun, Comiter, Singer, Baseman & Braun does not operate, control or endorse any information, products or services on the Internet in any way. Except for Comiter, Singer, Baseman & Braun - identified information, products or services, all information, products and services offered through the Site or on the Internet generally are offered by third parties that are not affiliated with Comiter, Singer, Baseman & Braun. You also understand that Comiter, Singer, Baseman & Braun cannot and does not guarantee or warrant that files available for downloading through the Site will be free of infection or viruses, worms, Trojan horses or other code that manifest contaminating or destructive properties. You are responsible for implementing sufficient procedures and checkpoints to satisfy your particular requirements for accuracy of data input and output, and for maintaining a means external to the Site for the reconstruction of any lost data.

YOU ASSUME TOTAL RESPONSIBILITY AND RISK FOR YOUR USE OF THE SITE AND THE INTERNET. Comiter, Singer, Baseman & Braun provides the site and related information “as is” and does not make any express or implied warranties, representations or endorsements whatsoever (including without limitation warranties of title or noninfringement, or the implied warranties of merchantability or fitness for a particular purpose) with regard to the service, any merchandise information or service provided through the service or on the internet generally, and Comiter, Singer, Baseman & Braun shall not be liable for any cost or damage arising either directly or indirectly from any such transaction. It is solely your responsibility to evaluate the accuracy, completeness and usefulness of all opinions, advice, services, merchandise and other information provided through the service or on the internet generally. Comiter, Singer, Baseman & Braun does not warrant that the service will be uninterrupted or error-free or that defects in the service will be corrected.

You understand further that the pure nature of the internet contains unedited materials some of which are sexually explicit or may be offensive to you. Your access to such materials is at your risk. Comiter, Singer, Baseman & Braun has no control over and accepts no responsibility whatsoever for such materials.

Limitation of Liability

In no event will Comiter, Singer, Baseman & Braun be liable for (i) any incidental, consequential, or indirect damages (including, but not limited to, damages for loss of profits, business interruption, loss of programs or information, and the like) arising out of the use of or inability to use the service, or any information, or transactions provided on the service, or downloaded from the service, or any delay of such information or service. Even if Comiter, Singer, Baseman & Braun or its authorized representatives have been advised of the possibility of such damages, or (ii) any claim attributable to errors, omissions, or other inaccuracies in the service and/or materials or information downloaded through the service. Because some states do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. In such states, Comiter, Singer, Baseman & Braun liability is limited to the greatest extent permitted by law.

Comiter, Singer, Baseman & Braun makes no representations whatsoever about any other web site which you may access through this one or which may link to this Site. When you access a non-Comiter, Singer, Baseman & Braun web site, please understand that it is independent from Comiter, Singer, Baseman & Braun, and that Comiter, Singer, Baseman & Braun has no control over the content on that web site. In addition, a link to a Comiter, Singer, Baseman & Braun web site does not mean that Comiter, Singer, Baseman & Braun endorses or accepts any responsibility for the content, or the use, of such web site.

Indemnification

You agree to indemnify, defend and hold harmless Comiter, Singer, Baseman & Braun, its officers, directors, employees, agents, licensors, suppliers and any third party information providers to the Service from and against all losses, expenses, damages and costs, including reasonable attorneys’ fees, resulting from any violation of this Agreement (including negligent or wrongful conduct) by you or any other person accessing the Service.

Third Party Rights

The provisions of the paragraphs above entitled, “Use of the Service” and “Indemnification” are for the benefit of Comiter, Singer, Baseman & Braun and its officers, directors, employees, agents, licensors, suppliers, and any third party information providers to the Service. Each of these individuals or entities shall have the right to assert and enforce those provisions directly against you on its own behalf.

Term; Termination

This Agreement may be terminated by either party without notice at any time for any reason. The provisions of the paragraphs entitled, “Credits and Copyright Notice”, “Use of the Service”, “Indemnification”, “Third Party Rights” and “Miscellaneous” shall survive any termination of this Agreement.

Privacy Statement

Comiter, Singer, Baseman & Braun has created this privacy statement in order to demonstrate our firm commitment to privacy. The following discloses our information gathering and dissemination practices.

We may use your IP address to help diagnose problems with our server, and to administer our Web site. Your IP address may also used to gather broad demographic information and generate user statistics.

This site contains links to other sites. Comiter, Singer, Baseman & Braun is not responsible for the privacy practices or the content of such Web sites.

Miscellaneous

This Agreement shall all be governed and construed in accordance with the laws of The United States of America applicable to agreements made and to be performed in The United States of America. You agree that any legal action or proceeding between Comiter, Singer, Baseman & Braun and you for any purpose concerning this Agreement or the parties' obligations hereunder shall be brought exclusively in a federal or state court of competent jurisdiction sitting in The United States of America. Any cause of action or claim you may have with respect to the Service must be commenced within one (1) year after the claim or cause of action arises or such claim or cause of action is barred. Comiter, Singer, Baseman & Braun's failure to insist upon or enforce strict performance of any provision of this Agreement shall not be construed as a waiver of any provision or right. Neither the course of conduct between the parties nor trade practice shall act to modify any provision of this Agreement. Comiter, Singer, Baseman & Braun may assign its rights and duties under this Agreement to any party at any time without notice to you.

Any rights not expressly granted herein are reserved.

The materials on this World Wide Web site are provided for informational purposes only, do not constitute legal advice, do not necessarily reflect the opinions of Comiter, Singer, Baseman & Braun or any of its attorneys or clients, and are not guaranteed to be correct, complete, or up-to-date.

This World Wide Web site is not intended to create an attorney-client relationship between you and Comiter, Singer, Baseman & Braun, and you should not act or rely on any information in this World Wide Web site without seeking the advice of an attorney. Please note that no attorney-client relationship is created with the firm absent an express agreement between the firm and the client. The mere receipt by the firm of an email does not create an attorney-client relationship.

We would be pleased to communicate with you by email. However, if you communicate with us through this World Wide Web site or otherwise in connection with a matter for which we do not already represent you, your communication may not be treated as privileged or confidential. If you communicate with us by email in connection with a matter for which we already represent you, please remember that internet email may not be secure and you should avoid sending sensitive or confidential internet email messages unless they are adequately encrypted.

In some jurisdictions this World Wide Web site may be considered advertising. The hiring of a lawyer is an important decision that should not be based solely upon written information about our qualifications and experience. Before you make such a decision, we would be pleased to send you, at no charge, written information about our qualifications and experience.

Comiter, Singer, Baseman & Braun has endeavored to comply with all applicable legal and ethical requirements in compiling this World Wide Web site. Comiter, Singer, Baseman & Braun does not through this site seek to represent anyone in a state where this site may fail to comply with all laws and ethical rules of that state.

Portions of this site may contain links to other resources on the Internet. Those links are provided as citations and aids to help you identify and locate other Internet resources that may be of interest, and are not intended to state or imply that Comiter, Singer, Baseman & Braun sponsors, is affiliated or associated with, or is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links.

To Our Individual Clients

In accordance with rules promulgated by the Federal Trade Commission, a law firm which provides tax planning and tax preparation services to any person is required to inform such person of its policies regarding privacy of client information. As you are or may be one of the clients to whom we are providing such services, we are sending this notice to you. No action on your part is required.

Please note that, in accordance with professional standards of confidentiality, we have always protected your right to privacy, and will continue to do so.  (See “Privacy Statement” above.)

Policy as to Disclosure of Information

We may collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization. Examples of such information are data relating to your financial condition or your plans for disposing of your estate.

For both current and former clients, we do not disclose to anyone other than our own partners and employees any nonpublic personal information obtained in the course of our representation of you, except with your consent or as required by law. It is possible, for example, that we could be compelled to disclose such information in response to the service upon us of a subpoena issued by a court or agency. In any such case we would timely advise you of the receipt by us of such legal process, and otherwise act in any lawful manner to protect your interests, such as by asserting (if appropriate) claims of attorney-client privilege.