Effective Date: September 20, 2008

YOU MUST AGREE TO THIS MANDATORY TERMS OF USE
AGREEMENT BEFORE USING THIS WEBSITE.

Judelson, Giordano & Siegel, CPA, PC (hereinafter “JGS”) provides this website and website-related services (collectively, the “Website”) subject to your compliance with the mandatory terms of use set forth in this agreement (the “Agreement”). This Agreement, and the terms and conditions listed in the Privacy Policy, govern the relationship between JGS and you, the Visitor, with respect to your use of the Website. YOUR USE OF THE WEBSITE BINDS YOU TO THESE MANDATORY TERMS OF USE AND THE TERMS AND CONDITIONS CONTAINED IN THE PRIVACY POLICY. If you do not agree to these Mandatory Terms of Use, you must not use the Website.

As used in this Agreement, the words “you” and “your” refer to any person accessing the JGS Website. The words “we,” “us,” and “our” refer to JGS.

JGS may, at any time, and in our sole discretion, revise or update this Agreement by posting an amended Agreement on the Website. Any changes that are made to this Agreement will be effective immediately upon posting. Please check this page periodically for changes to the Agreement. Your use of the Website following the posting of an updated Agreement constitutes acceptance of the last updated Agreement.
Further, JGS reserves the right, at any time, to modify or discontinue, temporarily or permanently, the Website (or any part thereof) without notice to you. You agree that JGS shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Website, or of any Materials (as defined below).

If you have any questions about this Agreement, please contact us at info@jgspc.com.

LICENSE TO USE WEBSITE
JGS hereby grants you a limited, non-exclusive license to access the Website subject to and in accordance with the mandatory terms of use of this Agreement. The Mandatory Terms of Use impact your legal rights and responsibilities and should be read carefully. Any violation of the terms or conditions of this Agreement is grounds for immediate termination of this limited license and may subject you to damages. If you do not agree to these Mandatory Terms of Use, discontinue your use of this website immediately.

IMPORTANT NOTICES/DISCLAIMER
JGS makes available the information and materials on the Website (the “Materials”) for general informational purposes only.

The Materials, including but not limited to summaries, descriptions, publications, software, electronic tools and any other such materials appearing on the Website, are not intended to constitute, and DO NOT constitute, financial, tax, investment or business advice. Those accessing the Materials should not act upon them without first seeking legal, tax, financial or other such business counsel, as these Materials are general in nature, and may not apply to particular factual or legal circumstances. As such, the Materials should not be used as a substitute for consultation with a professional adviser. Please consult a professional adviser should you have questions regarding legal, tax, financial or other such business matters. Neither JGS, nor its employees, agents, officers or directors will be responsible for any financial, tax, legal or business decisions you may make.

Circular 230 Disclosure : Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this website, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Please send all information pertaining to your business or issues facing it directly to your advisor. Do not send or submit any confidential or client related information to the Website, through any links or other communication tools contained thereon. Such links or other communication tools are meant for general information inquiries only.

Any price quotation, service information, employment benefits information or any other such information regarding the provision and fees for any service offered by JGS or the benefits of employment by JGS are provided purely for informational and illustrative purposes. JGS does not guarantee, and makes no warranty, promise, or agreement that any depicted or described service or benefit is actually offered or comports with its description on the Website. JGS reserves the right to cease offering any such services or benefits to prospective or current employees or clients at any time, in all cases without notice or liability.

This Web site may contain typographical errors or inaccuracies, and may not be complete or current. JGS therefore reserves the right to correct any errors, inaccuracies or omissions and to change or update information at any time without prior notice.

AVAILABILITY OF SERVICE
While JGS makes reasonable efforts to ensure that the Website is available at all times, JGS does not guarantee, represent or warrant that access to the Website will be uninterrupted or error-free, and JGS does not guarantee that users will be able to access or use all or any of the Website features or the Materials at all times.

JGS may change, suspend or discontinue any (or all) aspects of the Website at any time, including the availability of any Website feature or the Materials. JGS may also impose limits on the use of or access to certain features or portions of the Website, or restrict your access to any part or all of the Website, in all cases without notice or liability. You are prohibited from attempting to or actually accessing those portions of the Website for which you have no permission.

RULES OF CONDUCT
You agree to comply with all applicable laws, rules and regulations in accessing and/or using the Website and/or any Materials. In addition, your use of the Website is conditioned on your compliance with the following rules of conduct as well as all other terms of the Agreement.

You agree not to use the Website for any unlawful or fraudulent purpose, including impersonating any person or entity, including, but not limited to, any employment applicant, JGS employee, agent, or representative; or expressing or implying that JGS endorses any statement you make.

You also may not modify, adapt, translate, reverse engineer decompile or disassemble any portion of the Website or the Materials. Further, you may not interfere with or disrupt the operation of the Website, including restricting or inhibiting any other person from using the Website by means of hacking, or defacing any portion of the Website. Further, transmitting or otherwise making available in connection with the Website any virus, worm, Trojan horse, root kit or other harmful code is prohibited. Moreover, you may not interfere with or violate any other Website visitor’s or user’s right to privacy or other rights, or harvest or collect personally identifiable information about Website visitors or users, or about JGS employees or other individuals identified on the Website, without their express written consent.

You are also proscribed from selling, reselling, transferring, licensing or exploiting for any commercial purposes any use of or access (including sharing of passwords and login information) to the Website or the Materials. Finally, you may not frame, mirror, in-line link to, or make other similar use of, all or any part of the Website or the Website’s content, including JGS’s or any other party’s intellectual property thereon, without our prior express written authorization.

To the extent that you may access or download any software that is made available through JGS from the Website (“Software”), such Software is the copyrighted work of JGS and/or its various third party licensors. Your use of the Software is governed by the terms of the end user license agreement, if any, which accompanies or is included with the Software. You may not install or use any Software that is accompanied by or includes such an end user license agreement unless You first agree to the terms of such agreement. Any warranty applicable to the Software will be specified in the terms of the License Agreement and no additional warranties are provided herein. If you have any inquiries concerning these terms, please consult JGS before accessing any programs

CONTENT SUBMITTED OR MADE AVAILABLE TO JGS
By submitting any documents, comments, questions, suggestions, plans, notes, drawings, ideas, proposals, testimonials or materials similar thereto (“Submissions”) to JGS, through feedback, email message, or in any other manner, you hereby explicitly agree that: (a) your Submissions do not contain confidential or proprietary information; (b) your Submissions automatically become the property of JGS without any obligation of JGS to you; (c) JGS is not under any obligation of confidentiality relating to the Submissions, either express or implied; (d) JGS shall be entitled to use or disclose the Submissions in any way, manner, purpose or otherwise, worldwide; (e) JGS may have under consideration or development similar ideas to the Submissions; and (f) you are not entitled to any compensation or reimbursement of any kind from JGS in exchange for the Submissions.

JGS retains the right, but not the obligation, to monitor any activity and Content submitted, posted, uploaded, or otherwise communicated to the Website. JGS may block, edit, or remove any Submission it deems to be violative of this Agreement, or any other Submissions that JGS deems, in JGS’s sole discretion, to be objectionable or in any way not in furtherance of the goals or purposes of JGS or the Website. However, JGS takes no responsibility and assumes no liability for any Submission posted by you, or any damage caused by another user’s access to such content on the Website, whether before or after any removal of such Submission by JGS. JGS in no way endorses any Submission posted to the Website.

Further, JGS may access and use the Website and any information stored thereon, including the contents of any Submissions, for any lawful purpose. Further, we may disclose the contents of any Submissions to any third party, including any law enforcement agency, to protect our rights or property, or for any other reason.

JGS’S INTELLECTUAL PROPERTY RIGHTS
The Website and its downloadable contents are protected by the copyright laws of the United States and other jurisdictions. You recognize that while some of the Materials available on the Website may be compiled from publicly available sources, the compilation of such materials represents protectable effort and expression exerted by JGS, and you agree not to contest same.

You may print and/or download a copy of any part of the Website for your personal, non-commercial use, but you may not copy any part of the Website for any other purpose without the express written consent of JGS, and you may not modify any part of the Website for any reason. Inclusion of any part of the Website in another work, whether in printed, electronic or other form, or inclusion of any part of the Website in another website by linking, framing, in-line linking, or otherwise, is strictly prohibited without agreeing to JGS’s Mandatory Terms of Use.

The trademarks, service marks, logos and any designs used or displayed on the Website specific to JGS are trademarks and/or service marks owned by JGS. Any use of copyrighted works, trademarks or service marks, including the reproduction, modification, distribution or republication of same without the prior express written permission of JGS is strictly prohibited. Other copyrighted works, trademarks, service marks, trade names and company logos utilized on the Website are the property of their respective owners. All rights reserved. The appearance of any such third party trademarks does not in any way imply any connection, license, approval or other such relationship of any kind with such third party.

The website may also contain samples of JGS’s software programs for informational purposes. These programs cannot be used for any commercial purpose. Moreover, certain technology and programs may be subject to intellectual property rights, and any unauthorized use is strictly prohibited.

JGS can be reached by directing communications to: info@jgspc.com.

ENFORCEMENT OF THE AGREEMENT

JGS may investigate any reported, alleged or suspected violation of this Agreement, and take any action that JGS, in its sole discretion, deems appropriate. Such action may include issuing warnings, suspension of a user’s access to the Website or complete termination of such access, at any time.

LIMITATION OF LIABILITY AND DISCLAIMER OF WARRANTIES
IN NO EVENT SHALL JGS, ITS SUPPLIERS OR OTHER THIRD PARTIES MENTIONED ON THE WEBSITE BE LIABLE FOR ANY DAMAGES WHATSOEVER RESULTING FROM YOUR USE OR ANY OTHER INDIVIDUAL’S USE OF OR ACCESS TO THE WEBSITE. JGS DOES NOT WARRANT THAT ACCESS TO THE WEBSITE WILL BE UNINTERRUPTED OR ERROR-FREE. ADDITIONALLY, JGS DOES NOT WARRANT THAT ANY INFORMATION TRANSMITTED BY JGS TO ANY INDIVIDUAL VIA THE WEBSITE IS ACCURATE OR EFFECTIVE. FURTHER, NEITHER JGS, NOR ANY OTHER PARTY INVOLVED IN THE CREATION, PRODUCTION OR HOSTING OF THE WEBSITE SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL OR PUNITIVE DAMAGES ARISING OUT OF YOUR USE AND/OR ACCESS TO THE WEBSITE AND ANY SERVICES CONTAINED HEREON. YOUR SOLE REMEDY FOR DISSATISFACTION WITH THE WEBSITE OR THE MATERIALS IS TO STOP USING THE WEBSITE OR THE MATERIALS.

WITHOUT LIMITING THE FOREGOING, EVERYTHING ON THE WEBSITE IS PROVIDED TO YOU “AS IS” AND JGS SPECIFICALLY DISCLAIMS ALL WARRANTIES, EXPRESSED OR IMPLIED, INCLUDING WITHOUT LIMITATION THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT WITH RESPECT TO THE WEBSITE, ITS CONTENTS, THE MATERIALS AND ANY GOODS OR SERVICE PROVIDED VIA THE WEBSITE.

INDEMNITY
You agree to defend, indemnify and hold harmless JGS and its suppliers, and each of their respective partners, employees, representatives and agents, from and against all claims, losses, costs, damages, liabilities and expenses (including, but not limited to, attorney fees) arising out of:
Your activities in connection with the Website;
Any violation of this Agreement by you;
Any improper or unauthorized use of the Materials by you; and
Any conduct, activity or action which is unlawful or illegal under any state, federal or common law, or violative of the rights of any individual or entity, engaged in, caused by, or facilitated in any way through the use of software or information which appears on the Website.
Any allegation that anything you transmit or attempt to transmit, including but not limited to any Content you submit, post, or otherwise make available, through or in connection with the Website, infringes or otherwise violates the intellectual property, privacy or other rights of any third party.

SEVERABILITY
If any provision of this Agreement is found for any reason to be unlawful, void or unenforceable, then that provision will be deemed severable from this Agreement and will not affect the validity and enforceability of any remaining provision.

INCORPORATION OF PRIVACY POLICY
We use your information only as described in the Privacy Policy, which is expressly incorporated as terms of this Agreement. If you object to anything in the Privacy Policy, please do not use our services or contact us directly to determine whether a special exemption or modification may be warranted.

CHOICE OF LAW AND JURISDICTION
Unless otherwise specified, the Website and its contents are provided solely for providing information. The Website is controlled and operated by JGS from New York. As such, any dispute arising under the Agreement shall be resolved exclusively by New York state or federal courts, applying New York law, and, by your use, you waive any jurisdictional, venue or inconvenient forum objections to such courts for purposes of resolving these disputes.

Although the Website is available worldwide, you understand and agree that the law of your home jurisdiction may provide protections not provided in the United States, and that by visiting the Website, you unequivocally and unambiguously agree to submit and adjudicate any disputes which arise out of such use pursuant to the terms and conditions stated in this Choice of Law and Jurisdiction clause.

LINKS TO OTHER WEBSITES
The Website may contain links to other sites (“Third Party Websites”). These links are provided solely for the convenience of our users. JGS does not necessarily endorse, sanction or verify the accuracy of the information contained on Third Party Websites. Once you access a Third Party Website through a link on this Website, you are no longer covered by the Privacy Policy or Mandatory Terms of Use of the Website. Concerns regarding a Third Party Website should be directed to the Third Party Website itself. JGS bears no responsibility for any action associated with any Third Party Website.

POLICIES FOR CHILDREN
The Website is not directed to individuals under the age of 13, nor does it contain information which would be potentially harmful to minors in any way. However, we advise all visitors to the Website under the age of 13 not to disclose or provide any Personally Identifiable Information. In the event that JGS discovers that a child under the age of 13 has provided Personally Identifiable Information to us, we will delete the child’s Personally Identifiable Information in accordance with the Children’s Online Privacy Protection Act of 1998.

For more information, please see the Federal Trade Commission’s website for this act:
http://www.business.ftc.gov/privacy-and-security/childrens-privacy/

Notwithstanding the foregoing, pursuant to 47 U.S.C. Section 230 (d), as amended, we hereby notify you that parental control protections are commercially available to assist you in limiting access to material that is harmful to minors. More information on the availability of such software can be found through publicly available sources. You may wish to contact your Internet Service Provider for more information.

©2017, Judelson, Giordano & Siegel, CPA, PC. All rights reserved.