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TERMS AND CONDITIONS OF USE

DSBCPAS.com is a service of Dana S. Beane & Company, PLLC, and all information on this DSBCPAS World-Wide Web site (together with the underlying source HTML files that implement the hypertext features, this "Site") may be used solely under the following terms and conditions:

1. PURPOSE OF DSBCPAS.COM

The purpose of this Site is to give the visitor a general understanding of accounting, tax law and investment guidelines; not to provide specific advice. While a great deal of care has been taken to provide accurate and current information, the ideas, general principles and conclusions presented at this site may differ depending on local, state and federal laws and regulations. Because the tax laws constantly change and vary from state to state, and is subject to varying interpretations, the reader is urged to consult professional accounting advice in his or her state regarding the applicability of any points discussed at this Site to any specific problem. This web site should not be used as a substitute for competent accounting advice.

2. OWNERSHIP, LICENSE & RESTRICTIONS ON USE

2.1. As between Dana S. Beane & Company, PLLC and you, all right, title and interest (including all copyrights, trademarks and other intellectual property rights) in this Site belongs to Dana S. Beane & Company, PLLC, or other business partners. In addition, the names, images, pictures, logos and icons identifying Dana S. Beane & Company, PLLC's products and services in many countries are proprietary marks of Dana S. Beane & Company, PLLC and/or its subsidiaries or affiliates. Except as expressly provided below, nothing contained herein shall be construed as conferring any license or right, by implication, estoppel or otherwise, under copyright or other intellectual property rights.

2.2. You are hereby granted a nonexclusive, nontransferable, limited license to view and use information retrieved from this Site provided solely for your personal, informational, non-commercial purposes, and provided you do not remove or obscure the copyright notice or other notices. Except as expressly provided above, no part of this Site, including but not limited to materials retrieved therefrom and the underlying code, may be reproduced, republished, copied, transmitted, or distributed in any form or by any means. In no event shall materials from this Site be stored in any information storage and retrieval system without prior written permission from Dana S. Beane & Company, PLLC

2.3. Use, duplication, or disclosure by or for the United States Government is subject to the restrictions set forth in DFARS 252.227-7013 (c)1)(ii) and FAR 52.227-19.

3. LINKING

You may provide links to this Site, provided (a) you do not remove or obscure, by framing or otherwise, advertisements, the copyright notice, or other notices on this Site, (b) you give Dana S. Beane & Company, PLLC notice of such link by sending an e-mail to webmaster@dsbcpas.com, and (c) you discontinue providing hot links to this Site if notified by Dana S. Beane & Company, PLLC

4. DISCLAIMERS

4.1. THIS SITE IS PROVIDED ON AN "AS IS", "AS AVAILABLE" BASIS AND DANA S. BEANE & COMPANY, PLLC EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NONINFRINGEMENT.

4.2. DANA S. BEANE & COMPANY, PLLC DISCLAIMS ALL RESPONSIBILITY FOR ANY LOSS, INJURY, CLAIM, LIABILITY, OR DAMAGE OF ANY KIND RESULTING FROM, ARISING OUT OF OR ANY WAY RELATED TO (A) ANY ERRORS IN OR OMISSIONS FROM THIS SITE AND ITS CONTENT, INCLUDING BUT NOT LIMITED TO TECHNICAL INACCURACIES AND TYPOGRAPHICAL ERRORS, (B) ANY THIRD PARTY WEBSITES OR CONTENT THEREIN DIRECTLY OR INDIRECTLY ACCESSED THROUGH LINKS IN THIS SITE, INCLUDING BUT NOT LIMITED TO ANY ERRORS IN OR OMISSIONS THEREFROM, (C) THE UNAVAILABILITY OF THIS SITE OR ANY PORTION THEREOF, (D) YOUR USE OF THIS SITE, OR (E) YOUR USE OF ANY EQUIPMENT OR SOFTWARE IN CONNECTION WITH THIS SITE.

4.3. The Internal Revenue Service now requires written advice (including electronic communications) regarding one or more Federal (i.e., United States) tax issues to meet certain standards. Those standards involve a detailed and careful analysis of the facts and applicable law which we expect would be time consuming. We have not made and have not been asked to make that type of analysis in connection with any advice given in this e-mail. As a result, we are required to advise you that any Federal tax advice rendered in this e-mail is not intended or written to be used and cannot be used for the purpose of either avoiding penalties that may be imposed by the Internal Revenue Service or promoting, marketing or recommending to another party any transaction or matter addressed herein.

In the event you would like us to perform the type of analysis that is necessary for us to provide an opinion that does not require the above disclaimer, as always, please feel free to contact us directly.

5. LIMITATION OF LIABILITY

A COVERED PARTY (AS DEFINED BELOW) SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPLLCAL, OR CONSEQUENTIAL DAMAGES OF ANY KIND WHATSOEVER (INCLUDING, WITHOUT LIMITATION, ATTORNEYS' FEES AND LOST PROFITS OR SAVINGS) IN ANY WAY DUE TO, RESULTING FROM, OR ARISING IN CONNECTION WITH THIS SITE, INCLUDING ITS CONTENT, REGARDLESS OF ANY NEGLIGENCE OF ANY COVERED PARTY. "COVERED PARTY" MEANS DANA S. BEANE & COMPANY, PLLC, ITS AFFILIATES, ITS LISTEES, AND ANY OFFICER, DIRECTOR, EMPLOYEE, SUBCONTRACTOR, AGENT, SUCCESSOR, OR ASSIGN OF DANA S. BEANE & COMPANY, PLLC, ITS AFFILIATES, AND ITS LISTEES.

6. GOVERNING LAWS IN CASE OF DISPUTE; JURISDICTION

These Terms and Conditions shall be governed by and construed in accordance with the laws of the State of New Hampshire, USA, as they apply to filings and practices therein. Disputes arising hereunder shall be exclusively subject to the jurisdiction of the federal courts of the United States of America and/or the state courts of New Hampshire and jurisdiction therefor shall rest solely in New Hampshire, USA.

7.CHANGES TO SITE AND THESE TERMS AND CONDITIONS

This Site and these Terms and Conditions may be changed by DANA S. BEANE & COMPANY, PLLC with or without notice. Please review this link on a regular basis for changes. Continued use of this Site following any change constitutes your acceptance of the change.

8. ENTIRE AGREEMENT; SEVERABILITY

These Terms and Conditions incorporate by reference any notices contained on this Site and constitute the entire agreement with respect to your access to and use of this Site. If any provision of these Terms and Conditions is unlawful, void or unenforceable, then that provision shall be deemed severable from the remaining provisions and shall not affect their validity and enforceability.

9. IF YOU DO NOT AGREE

IF THESE TERMS AND CONDITIONS ARE NOT ACCEPTABLE IN FULL, YOU MUST IMMEDIATELY TERMINATE YOUR USE OF THIS SITE.

10. COPYRIGHT; PERMITTED USES; RESTRICTIONS ON USE

11. TRADEMARKS

Listed below are trademarks for Dana S. Beane & Company, PLLC Nothing contained on this site should be construed as granting any license or right to use any Trademark displayed on this site without the express written permission of Dana S. Beane & Company, PLLC or such third party may own the Trademark.

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