DISCLAIMER

INTRODUCTION

The www.bldcpa.com Web site is owned by Buetow, LeMastus and Dick, PLLC ("BLD").

PLEASE READ THESE TERMS AND CONDITIONS OF USE CAREFULLY BEFORE USING THIS BLD SITE.
By using this site, you signify your agreement to these Terms of Use and our Privacy Policy. Click here to review our Privacy Notice. If you do not agree to these Terms of Use, please do not use this site. BLD reserves the right, at our discretion, to change, add, remove or otherwise modify portions of these Terms of Use at any time. Please check these Terms of Use periodically for changes. Your continued use of this site following the posting of changes to these Terms of Use means you accept those changes.

TERMS OF USE POLICY

OWNERSHIP

All content included on this site, including, without limitation, text, graphics, images, logos, audio or video clips, digital downloads, data compilations and software, is the property of the BLD. The compilation of all content of this site is the property of the BLD and is protected by the laws of the United States and other countries and international treaties. BLD has not accepted any payment with respect to any of the published content, and is solely responsible for the creation and maintenance of all content on its website, whether created internally or by a contracted Business Associate.

You may not reproduce, republish, upload, post, transmit, or distribute in any way any material from this Web Site without the prior written permission of BLD. You may, however, download one copy of the material on a single computer for your own personal domestic use only, provided you keep intact all accompanying copyright and other proprietary notices.

No Representation
The materials contained in this Web site have been prepared in good faith, but no representation is made or warranty given (either express or implied) as to the completeness or accuracy of the information it contains.

Disclaimer
You acknowledge that the materials on this website are provided “as is” for general information only and without warranties of any kind.

BLD does not warrant the the content will be uninterupted or error-free, that defects will be corrected or that the server that makes the Web site available is free of any harmful elements or viruses. In addition, BLD does not warrant the correctness, accuracy, reliability of the materials in this Web site or the results of their use.

Restrictions on Use of Materials
Except for sponsored materials used with permission, or unless otherwise indicated, BLD, holds the copyright to all materials on this website, including text, graphics, logos, icons, images, audio/visual clips and design. Additionally, except for sponsor trademarks, service marks and logos (“Marks”), or unless otherwise indicated, BLD owns all of the Marks used and displayed on this website.

Without the express written consent of BLD, no material from this website, including the Marks, may be copied, reproduced, displayed, republished, downloaded, posted, transmitted or distributed in any way. You may, however, use such materials for personal or education purposes only, provided that you do not modify the materials and that you retain all copyright and other proprietary notices contained therein. Any unauthorized use of materials or Marks contained on this website may violate copyright, trademark and other laws.

Limitation of Liability
Subject to applicable law, under no circumstances, including negligence, will BLD be liable for any special or consequential damages that result from the use of, or the inability to use, the materials in this Web Site, even if a BLD-authorised representative has been advised of the possibility of such damages. BLD is also not liable nor responsible for any material provided by third parties with their own respective copyright and shall not under any circumstances, be liable for any loss, damages or injury arising from these materials. The total liability (if any) of BLD for all damages, losses, costs and expenses under whatever causes of action, whether in contract, tort or otherwise will not exceed any amount paid by you for accessing this Web Site.

Any BLD publication may include technical inaccuracies or typographical errors. Changes may be made to these publications from time to time and incorporated in new editions of these publications. At any time without notice, these publications are subject to improvements and changes in service by BLD.

The information contained in this website is for informational purposes only and is provided to you on an as is basis. We do not guarantee the accuracy, timeliness, reliability, authenticity of completeness of any of the information contained on this website. We are not liable for any information or services which may appear on any linked websites.

SUGGESTIONS, COMMENTS AND FEEDBACK
If you respond to a BLD online form with information including feedback data, such as questions, comments, suggestions, or the like regarding the content of any such BLD form, such information will be deemed to be non-confidential and BLD will have no obligation whatsoever with respect to such information and may reproduce, use, disclose and distribute the information to others without limitation.

Any communications you send to this Web Site or otherwise to BLD by electronic mail are on a non-confidential basis, and BLDmay reproduce, publish or otherwise use them in any way for any purpose. BLD may use the content of any such communications, including any ideas, inventions, concepts, techniques or know-how disclosed herein, for any purpose, including the developing, manufacturing and/or marketing of goods and/or services.

Further, BLD may use any ideas, concepts, know-how or techniques contained in such information for any purpose whatsoever including developing and marketing services incorporating such information.

LINKS TO OTHER SITES
This Web Site may contain links to other web sites which are not maintained by BLD. Similarly, other web sites may contain links to this Web Site. BLD is not responsible for the contents of those web sites and will not be liable for any loss, damages or injury arising from the contents of those web sites. Any links to other web sites are provided as a convenience to you as a user of this Web Site, and does not imply the endorsement of BLD's of the linked web sites or association with their operators. BLD disclaims all responsibility and liability for the use of linked web sites, which you access and use at your own risk.

Any third party that wishes to establish links to this Web Site should notify BLD of their intention prior to doing so. BLD may deny permission for any such links to this Web Site. If however BLDgives its permission for any such links, BLD is not under any obligation to establish reciprocal links with the third party.