TERMS OF USE

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PLEASE READ THESE TERMS OF USE CAREFULLY BEFORE USING THIS SITE. YOUR USE OF THIS SITE SHALL BE YOUR AGREEMENT TO ABIDE BY EACH OF THE TERMS SET FORTH BELOW. IF YOU DO NOT AGREE WITH ANY OF THESE TERMS, YOU MAY NOT ACCESS OR OTHERWISE USE THIS SITE.

General Acceptance

The following Terms of Use constitute a legal agreement between you and Gunnip & Company LLP (“Gunnip & Company”) and shall govern your access to, and use of, Gunnip & Company’s website (the “Site”) and Site services provided by Gunnip & Company. By accessing, browsing and/or otherwise using the Site, you acknowledge and agree that (1) you have read and understand these Terms of Use and Gunnip & Company’s Privacy Statement, (2) you accept these Terms of Use and Gunnip & Company’s Privacy Statement without limitation, condition or reservation, (3) you will be bound by these Terms of Use and Gunnip & Company’s Privacy Statement and (4) you will comply with any and all applicable laws, rules and regulations in connection with your access to, and use of, the Site.

We reserve the right, at our discretion, to modify these Terms of Use, in whole or in part, at any time with or without notice and any such modifications shall be effective upon posting on the Site or on such other date as may be indicated in such modified Terms of Use. Your access to or use of the Site following the posting of any modifications to these Terms of Use constitutes your acceptance of and agreement to these Terms of Use as so modified. It is your responsibility to routinely review these Terms of Use for any modifications. Therefore, please check these terms periodically for changes.

Except as otherwise consented to by Gunnip & Company in writing, the information contained on the Site (including, without limitation, any information concerning any products or services) is intended for your personal and non-commercial use and information purposes only. The information contained on the Site (including, without limitation, any information concerning any products or services) is subject to change without notice and Gunnip & Company reserves the absolute right to modify the contents of the Site or to suspend or discontinue products or services referenced on the Site at any time with or without prior notice.

Eligibility

Access to or use of the Site is void where prohibited. By accessing, browsing and/or otherwise using the Site, you represent and warrant that (1) your use of the Site does not violate any applicable law, rule or regulation, (2) any information that you have posted on the Site is complete, correct and accurate in all respects, and (3) you will at all times maintain the accuracy of such information.

If you violate any of these Terms of Use, your authorization to use the Site will automatically terminate and you agree to immediately destroy any downloaded or printed materials from the Site and discontinue all use of the Site and any links to the Site. In addition, Gunnip & Company may terminate, restrict or prohibit your access to or use of any portion of or all of the Site and take any other lawful actions, at any time for any reason or no reason, with or without notice, as determined in Gunnip & Company’s sole and absolute discretion, including, without limitation, if Gunnip & Company believes or has any reason to believe that you are violating any of these Terms of Use.

Copyrights and Restrictions on Use of Materials

Gunnip & Company is the copyright owner of everything on this Site unless otherwise noted. All rights are reserved. Provided that you are and remain an eligible user of the Site, you may, for personal use, bookmark or point to any page within the Site. In addition, provided that you are and remain an eligible user of the Site, you may access and use the Site and the content thereof owned by Gunnip & Company to which you have properly gained access to print or download such content strictly for personal and noncommercial use, provided that (1) such access or use does not violate any confidentiality agreement that exists between you and Gunnip & Company, (2) such use is for information purposes only and is not intended for distribution or commercial gain, (3) you do not modify any such content, and (4) you retain all related copyright and other proprietary notices. Except as expressly provided herein, you may not distribute, copy, modify, reproduce, display, republish, download, or transmit any material on any portion of the Site for any purpose or use (including, without limitation, any commercial purpose or use) without the prior written consent of Gunnip & Company. You may not “mirror” any material contained on any portion of the Site on any other server without prior written permission from Gunnip & Company. Except as expressly provided herein, no portion of the Site may be used in any manner without the express written permission of Gunnip & Company. Any unauthorized use of any material contained on any portion of the Site will violate these Terms of Use and may violate copyright laws, trademark laws, the laws of privacy and publicity and communications regulations and statutes. Gunnip & Company makes no representations or warranties that your use of any content or materials contained on any portion of the Site will not infringe the rights (including, without limitation, intellectual property rights) of any person or entity.

Any software, including, without limitation, codes or other materials that are made available to download from any portion of the Site, is the copyrighted work of Gunnip & Company or its affiliates or business partners. If you download software from any portion of the Site, use of the software is subject to the license terms in the software license agreement that accompanies or is provided with the software. You may not download or install the software until you have read and accepted the terms of the applicable software license agreement. Without limiting the foregoing, copying or reproduction of the software to any other server or location for further reproduction or redistribution is expressly prohibited except to the extent otherwise expressly permitted under the applicable software license agreement.

Trademarks

All trademarks (whether registered or unregistered), names, logos, service marks, trade dress, page headers, graphics, button icons, scripts and titles appearing or otherwise used or displayed on any portion of the Site (collectively, “Trademarks”), are, except as otherwise expressly noted, owned or used under license by Gunnip & Company and the registered or unregistered Trademarks of Gunnip & Company, its affiliates and business partners and may not be copied, imitated or used, in whole or in part, without the prior written permission of the owner thereof. You acknowledge that the Trademarks used and displayed on the Site are and shall remain the sole property of Gunnip & Company or the Trademark owner. Nothing in these Terms of Use shall confer any right of ownership of any of the Trademarks to you. Further, nothing in any portion of the Site shall be construed as granting, by implication, estoppel or otherwise any license or right to use any Trademark appearing, used or displayed on any portion of the Site, without the express written permission of Gunnip & Company or the Trademark owner. The use or misuse of the Trademarks or any other content of any portion of the Site, other than as expressly permitted herein, is a violation of these Terms of Use and is strictly prohibited.

Client Material

The “Client Portal” on the Site provides a secure method to access documents and transfer information. The Client Portal is operated by CCH International, a Wolters Kluwer business (“CCH”), a third party unaffiliated with Gunnip & Company. Gunnip & Company will treat any communication, content or material that you submit to Gunnip & Company on or through the Client Portal (collectively, “Client Material”) as confidential and will not share such Client Material with third parties without your express consent. When you post, transmit or contribute Client Material through the Client Portal, you authorize and direct us to make such copies thereof as we deem necessary in order to facilitate the performance of any transactions or services that you request. Furthermore, you expressly agree that Gunnip & Company is free to use any ideas, concepts, know-how, or techniques contained in any Client Material you post, transmit or contribute to any portion of the Site or send to Gunnip & Company, without compensation and for any purpose whatsoever. Gunnip & Company shall have no obligation to retain or maintain the Client Material on your behalf. You assume all risk of loss or disclosure of Client Material due to any actions by CCH or others beyond Gunnip & Company’s reasonable control. You are solely responsible at your sole cost and expense for creating backup copies and replacing any Client Material you post, contribute or transmit through the Client Portal.

User Material

Any communication, content or material that you post or otherwise contribute to, on or through any portion of the Site or that you transmit to Gunnip & Company by email, blogs or otherwise, including, without limitation, any data, questions, comments, suggestions, or the like, but not including Client Material (collectively, “User Material”) is, and will be treated as, nonconfidential and nonproprietary. Except to the extent in contravention of Gunnip & Company’s Privacy Statement, any User Material you transmit, contribute or post may be used by Gunnip & Company for any purpose, including but not limited to, reproduction, disclosure, transmission, publication, broadcast and posting and you hereby (1) grant to Gunnip & Company an irrevocable, perpetual, non-exclusive, transferable, fully paid, worldwide license (with the right to sublicense) to use such User Material for any purpose and (2) agree not to assert against Gunnip & Company any ownership, intellectual property or other rights in or to any User Material. When you post, transmit or contribute User Material to the Site, you authorize and direct us to make such copies thereof as we deem necessary in order to facilitate the posting and storage of the User Material on the Site. Furthermore, you expressly agree that Gunnip & Company is free to use any ideas, concepts, know-how, or techniques contained in any User Material you post, transmit or contribute to any portion of the Site or send to Gunnip & Company, without compensation and for any purpose whatsoever.

You are solely responsible for the User Material that you post, contribute or transmit on or through any portion of the Site, or transmit to or share with other users, and you do so entirely at your own risk. You may not post, contribute or transmit any User Material on or through any portion of the Site that you do not own or that you do not have permission to post, contribute or transmit. Gunnip & Company reserves the right, in its sole and absolute discretion, to reject or refuse to post or transmit any User Material, and may deny, restrict, suspend, prohibit or terminate your access to all of any part of the Site or any User Material that you post, contribute or transmit on or through any portion of the Site at any time and without requiring any notice or explanation and without any liability. Gunnip & Company may, but is not obligated to, review the Site and may delete or remove (with or without notice to you), or limit, restrict or prohibit access to, any User Material or other content on the Site in its sole and absolute discretion, for any reason or no reason, and without liability to Gunnip & Company, including, without limitation, User Material that in the sole and absolute judgment of Gunnip & Company violates these Terms of Use, or which might be offensive, illegal, or that might violate the rights, harm, or threaten the safety of Gunnip & Company or others. You are solely responsible at your sole cost and expense for creating backup copies and replacing any User Material you post, contribute or transmit on the Site or provide to Gunnip & Company.

In no event shall Gunnip & Company be responsible or liable for any User Material posted, transmitted or contributed on, through or to any portion of the Site. If you choose to access, browse or otherwise use any portion of the Site, you do so entirely at your own risk. Gunnip & Company has no obligation to monitor the User Material posted, transmitted or contributed on, though or to any portion of the Site and Gunnip & Company does not control any information or content that users may post, contribute or transmit on, through or to any portion of the Site. Notwithstanding the restrictions and limitations contained in these Terms of Use, User Material posted, contributed or transmitted on, through or to any portion of the Site by other users may, in whole or in part, be unauthorized, impermissible or otherwise violate these Terms of Use and in no event does Gunnip & Company assume any responsibility or liability for any such User Material. If you become aware of any misuse or abuse of any portion of the Site or services provided by Gunnip & Company, please contact us as indicated below to report such misuse or abuse.

Links to Other Websites

The Site may provide links to other Gunnip & Company websites and may provide links to third party websites. Links to third party websites on any portion of the Site or referenced in any emails or other correspondence distributed by Gunnip & Company are provided solely as a convenience to you. If you use these links, you will be directed to a third party website and these Terms of Use will not govern your access to, or use of, that third party website. The linked third party website (including any links provided by the third party website) are not under the control of Gunnip & Company. Gunnip & Company does not control or monitor and is not responsible for any portion of third party websites, their content or their policies, including, without limitation, their privacy policies or lack thereof. If you decide to access any such third party websites, you do so entirely at your own risk. By providing access to a third party website, Gunnip & Company is not recommending the purchase or sale of the stock issued by any company, nor is it endorsing products or services provided by any such website or sponsoring organizations. Gunnip & Company makes no representations or warranties about third party websites or any information, software or other products or materials found there, or any results that may be obtained from using them. You acknowledge and agree that Gunnip & Company shall not be responsible or liable, directly or indirectly, for, and you hereby release and agree to hold harmless Gunnip & Company from, any and all damages or losses caused or alleged to be caused by, or in connection with, the access or use of, or reliance on, any such third party websites or their content.

Restrictions

Except as otherwise expressly permitted by Gunnip & Company, any access or attempt to access areas of the Gunnip & Company computer system or infrastructure (other than the Site) for any purpose is strictly prohibited. With the exception of copying that is strictly incidental to your viewing the Site from a single computer in accordance with these Terms of Use, you agree that you will not use any robot, spider, data mining techniques or other automatic device or program, or manual process, to “screen scrape,” monitor, “mine,” or copy the web pages on any portion of the Site or the content contained therein without Gunnip & Company’s prior, express, and written permission. You agree that you will not take any action or use any device, software or routine to interfere with, or disrupt, any portion of the Site or any other user’s access to or use of any portion of the Site, including, without limitation, via means of overloading, “flooding”, “mailbombing” or “crashing” the Site, circumventing security or user authentication measures or attempting to exceed the limited authorization and access granted to you under these Terms of Use. You may not frame portions of any Site within another web site or establish links from any other web site to any page of the Site other than the home page. You may not resell use of, or access to, any Site to any third party without our prior written consent. You agree that you will not take any action that imposes an unreasonable or disproportionately large load on the Site or Gunnip & Company’s infrastructure.

You shall not post, transmit, email, re-transmit, store or contribute material or any communication on, through or to any portion of the Site which, in the sole and absolute judgment of Gunnip & Company: (1) is in violation of any local, state, federal or foreign law, rule or regulation, (2) is threatening, obscene, indecent, libelous, slanderous, defamatory, fraudulent or that otherwise could adversely affect any individual, group or entity, including, without limitation, Gunnip & Company or (3) violates the rights of any person or entity, including, without limitation, rights protected by copyright, trade secret, patent or other intellectual property or similar laws or regulations. You shall be responsible for determining what laws, rules and regulations are applicable to your access to and use of the Site. In addition, you may only use the Site in a manner that, in Gunnip & Company’s sole and absolute judgment, is consistent with the purposes of the Site.

Privacy Statement

In addition to these Terms of Use, any access to, or use of, any portion of the Site shall also be governed by Gunnip & Company’s Privacy Statement, which is hereby incorporated into these Terms of Use by this reference. Click here to view Gunnip & Company’s Privacy Statement.

Disclaimers

Although Gunnip & Company strives to provide accurate information in its Site, there may be inaccuracies and errors, and Gunnip & Company makes no representations or warranties as to, and assumes no liability for, the accuracy or completeness of such information.

THE SITE, INCLUDING, WITHOUT LIMITATION, ALL SOFTWARE, FUNCTIONS, MATERIALS, AND INFORMATION AND OTHER CONTENT ON THE SITE, ANY PROMOTIONAL ITEMS OR ADVERTISEMENTS DISTRIBUTED BY GUNNIP & COMPANY, ITS AFFILIATES OR ITS AGENTS OR BUSINESS PARTNERS THROUGH EMAIL OR OTHER CORRESPONDENCE AND ANY SITE SERVICES PROVIDED BY GUNNIP & COMPANY, ARE PROVIDED “AS IS” WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. GUNNIP & COMPANY HEREBY EXPRESSLY DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, TITLE, QUIET ENJOYMENT, AND MERCHANTABILITY OF COMPUTER PROGRAMS, DATA ACCURACY, SYSTEM INTEGRATION AND INFORMATIONAL CONTENT WITH RESPECT TO THE SITE, THEIR CONTENT, THE ABOVE-MENTIONED EMAILS AND CORRESPONDENCE AND ANY SITE SERVICES PROVIDED BY GUNNIP & COMPANY.

Gunnip & Company is not responsible for and does not warrant or make any representations regarding the operation of any portion of the Site, the use, validity, accuracy or reliability of, or the results of the use of the materials on any portion of the Site or any other Site linked to any portion of the Site. The materials on the Site may be out of date, and Gunnip & Company does not make any commitment to update the materials on any portion of the Site.

Gunnip & Company does not guarantee or warrant that the files available for downloading from any portion of the Site, if any, will be free from infection, viruses, worms, Trojan horses, or other code that manifest contaminating or destructive properties. Therefore, you should exercise caution in the use and downloading of any files and use industry-recognized software to help detect and disinfect viruses. Gunnip & Company does not warrant that any Site, software, materials, products, or services will be uninterrupted or error-free or that any defects in any Site, software, materials, products, or services will be corrected.

Gunnip & Company is not responsible for and make no warranties, express or implied, with respect to any User Material, Client Material or third party advertisements or content posted or transmitted on or through any Site, or the accuracy or reliability thereof, and, unless otherwise specified by Gunnip & Company, such User Material, Client Material and third party advertisements and content do not in any way constitute the opinions or policies of Gunnip & Company or constitute any endorsement by Gunnip & Company. Gunnip & Company is not responsible for the conduct, whether online or offline, of any user of any portion of the Site.

The Site is for informational purposes only and is not intended to be a substitute for professional judgment or advice. You should never use any information or content on any portion of the Site as a substitute for advice from a qualified professional and, notwithstanding any content contained on any portion of the Site, in no event will Gunnip & Company be deemed to be providing any professional advice based upon any content on any portion of the Site. Reliance on any information provided on any portion of the Site is solely at your own risk. If you have any questions or concerns requiring professional advice you should seek that advice directly from a qualified professional.

The information contained on any portion of the Site is intended for general information purposes only, and the views and opinions expressed on the Site are not necessarily those of Gunnip & Company. Mention of other products and/or companies should not be understood as an endorsement of, or a statement of affiliation with, such products and/or companies.

The Site and any services provided by Gunnip & Company may be temporarily unavailable from time to time for maintenance or other reasons. Gunnip & Company assumes no, and hereby disclaims any, responsibility for any error, omission, interruption, deletion, defect, delay in operation or transmission, communications line failure, theft or destruction or unauthorized access to, or alteration of, any user or member communications. Gunnip & Company is not responsible for any technical malfunction or other problems of any telephone network or service, computer systems, servers or providers, computer or mobile phone equipment, software, or failure of email or players on account of technical problems or traffic congestion on the Internet or at any site or combination thereof, including, but not limited to, injury or damage to your or to any other person’s computer, mobile phone, or other hardware or software, related to or resulting from using or downloading materials in connection with the Internet and/or in connection with any portion of the Site. Under no circumstances will Gunnip & Company be responsible for any loss or damage or personal injury or death, resulting from the use of any portion of the Site or any Site services provided by Gunnip & Company, any User Material, Client Material or third party applications, software advertisements or other content posted on or through any portion of the Site or transmitted to users of the Site, or any interactions between, or conduct of, users of the Site, whether online or offline. You (and not Gunnip & Company) assume the entire cost of all necessary servicing, repair, or correction of your property or operations as a result of using any portion of the Site. You assume total responsibility for establishing such procedures for data back up and virus checking as you consider necessary. By using any portion of the Site, you accept at your own risk that the Internet and online communications medium may not perform as intended despite the efforts of Gunnip & Company, your Internet service provider, and you.

Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above disclaimers may not apply to you. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties.

IRS Circular 230 Disclosure

To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax information provided in or through the Site is not intended or written to be used, and may not be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed in the Site.

Indemnification and Limitation of Liability

By accessing or using any portion of the Site you agree to indemnify and hold harmless each of Gunnip & Company, and Gunnip & Company’s partners, directors, officers, members, shareholders, employees, agents, contractors, successors and assigns, from and against any and all damages, liabilities, claims (including, without limitation, third party claims), demands, injuries, losses, costs and expenses (including reasonable attorneys’ fees) arising out of or in connection with (1) your use of any portion of the Site or its contents or any Site services provided by Gunnip & Company, (2) any User Material or Client Material or other content posted on any Site, (3) your conduct in connection with the Site or any Site services provided by Gunnip & Company or with other users of the Site or such services and/or (4) your violation of these Terms of Use.

IN NO EVENT WILL GUNNIP & COMPANY, OR ANY OF GUNNIP & COMPANY’S PARTNERS, DIRECTORS, OFFICERS, MEMBERS, SHAREHOLDERS, EMPLOYEES, CONTRACTORS, AGENTS, SUCCESSORS OR ASSIGNS, OR ANY PERSON OR ENTITY INVOLVED IN CREATING, PRODUCING OR ADMINISTERING ANY PORTION OF THE SITE, BE LIABLE UNDER ANY CIRCUMSTANCES FOR ANY DAMAGES, LOSSES OR EXPENSES OF WHATEVER NATURE AND HOWEVER ARISING, INCLUDING WITHOUT LIMITATION ANY DIRECT, INDIRECT, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, LOSS OF USE, LOSS OF DATA, LOSS CAUSED BY A VIRUS, LOSS OF INCOME OR PROFIT, LOSS OF OR DAMAGE TO PROPERTY, CLAIMS OF THIRD PARTIES, OR OTHER LOSSES OF ANY KIND OR CHARACTER THAT MAY RESULT FROM OR RELATE TO YOUR ACCESS TO, USE OF, OR INABILITY TO USE, ANY PORTION OF THE SITE, EVEN IF GUNNIP & COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, LOSSES OR EXPENSES. NOT BY WAY OF LIMITATION TO THE FOREGOING PROVISION, IN NO EVENT SHALL GUNNIP & COMPANY’S TOTAL LIABILITY TO YOU FOR DAMAGES, LOSSES, EXPENSES AND CAUSES OF ACTION, WHETHER IN CONTRACT, TORT (INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE) OR OTHERWISE, EXCEED THE AMOUNT PAID BY YOU TO GUNNIP & COMPANY, IF ANY, TO USE THE SITE.

Jurisdictional Issues and Applicable Law

Unless otherwise specified, Gunnip & Company controls and operates the Site from within the United States of America. Gunnip & Company makes no representations or warranties that the content, services or information provided on any portion of the Site is appropriate or available for use in other locations. If you choose to access or use any Site from locations outside of the United States, you do so on your own initiative, and you are responsible for compliance with all applicable laws, rules and regulations, including, without limitation, all import and export laws, rules and regulations.

These Terms of Use shall be governed by the substantive laws of the United States of America and the State of Delaware without regard to conflicts of laws principles, and the State and Federal courts in the City of Wilmington, Delaware shall have exclusive jurisdiction over any proceeding relating to these Terms of Use. You hereby irrevocably (1) submit yourself to the personal jurisdiction of such courts, (2) agree to service of such courts’ process upon you with respect to any such proceeding, (3) waive any objection to venue, and (4) consent to service of process by registered mail, return receipt requested. YOU HEREBY KNOWINGLY AND VOLUNTARILY WAIVE TO THE FULLEST EXTENT PERMITTED UNDER LAW, ANY RIGHT YOU MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THESE TERMS OF USE. YOU FURTHER ACKNOWLEDGE AND AGREE (1) THAT NO REPRESENTATIVE OR AGENT OF GUNNIP & COMPANY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT GUNNIP & COMPANY WOULD NOT IN THE EVENT OF SUCH PROCEEDING, SEEK TO ENFORCE THIS WAIVER OF RIGHT TO JURY TRIAL PROVISION, AND (2) THAT THIS SECTION IS A MATERIAL INDUCEMENT FOR GUNNIP & COMPANY ENTERING INTO THESE TERMS OF USE.

Integration and Severability

If any provision of these Terms of Use is deemed unlawful, void, or for any reason unenforceable, then that provision will be deemed severed from these Terms of Use and will not affect the validity and enforceability of the remaining provisions. These Terms of Use, together with the other documents referenced herein, represent the entire agreement and supersede any prior agreements between Gunnip & Company and the user relating to the subject matter hereof.

No Waiver

Gunnip & Company’s failure to exercise or enforce any right or provision of these Terms of Use shall not constitute a waiver of such right or provision unless acknowledged and agreed to by Gunnip & Company in writing.