Last Revised: March 25, 2014

These terms and conditions govern your use of this web site and our membership site(s). By accessing this web site and/or our membership site(s), you are acknowledging and accepting these terms and conditions. These terms and conditions are subject to change by Mark J. Kohler, CPA, JD, PC (hereinafter “Company”) at any time and at our discretion without notice. Your use of this web site and/or our membership site(s) after any changes are implemented constitutes your acceptance of the changes. As a result, we encourage you to consult the terms and conditions each time you use this web site and/or our membership site(s).

1. INTELLECTUAL PROPERTY

You acknowledge and agree that all content and materials available on this site are protected by copyrights, trademarks, service marks, patents, trade secrets, or other proprietary rights and laws. Except as expressly authorized by COMPANY, you agree not to sell, license, rent, modify, distribute, copy, reproduce, transmit, publicly display, publicly perform, publish, adapt, edit, or create derivative works from such materials or content.

As noted above, reproduction, copying, or redistribution for commercial purposes of any materials or design elements on this site is strictly prohibited without the express written permission of COMPANY. For information on requesting such permission, please contact us at [email protected]

2. THIRD PARTY REFERENCES / HYPERLINKS

This site and/or our membership site(s) may link you to other sites on the Internet. These sites may contain information or material that some people may find inappropriate or offensive. These other sites are not under the control of COMPANY, and you acknowledge that COMPANY is not responsible for the accuracy, copyright compliance, legality, decency, or any other aspect of the content of such sites. The inclusion of such a link does not imply endorsement of the site by or any association with its operators. However, we may from time to time be compensated for referring you to certain vendors, and in such circumstances, we will let you know of that relationship.

3. MEMBERSHIP PROGRAM(S)

A. PRICING

COMPANY may offer one or more membership programs on this web site. The pricing for any such membership program will be clearly stated on the applicable order form.

B. TERMINATION OF MEMBERSHIP

Either you or COMPANY can cancel your participation in any of our membership programs at any time. No refunds for previous months of membership will be given once the initial refund period has passed. COMPANY’s refund policy is described in further detail in Section 3(C) herein, as follows.

C. REFUND POLICY

COMPANY offers a 30-day money back guarantee. If you are not satisfied with our program within the first 30 days for any reason, you can simply contact us within that period and request a full refund of the membership fee that you paid.

D. CUSTOMER DISCLAIMERS

COMPANY does not guarantee that you will achieve any particular result from participating in any of COMPANY’s membership programs or from using any of the information on this site. Please see our complete earnings disclaimers for details.

4. ABILITY TO ACCEPT TERMS AND CONDITIONS

You affirm that you are either more than 18 years of age, or an emancipated minor, or possess legal parental or guardian consent, and are fully able and competent to enter into the terms, conditions, obligations, affirmations, representations, and warranties set forth in these Terms and Conditions, and to abide by and comply with these Terms and Conditions.

5. CONTACTING US

If you need to contact us, you can email us at [email protected] or call us at 888-801-0010.

6. DISCLAIMER OF WARRANTIES

ALL MATERIALS, INFORMATION, SOFTWARE, PRODUCTS, AND SERVICES INCLUDED IN OR AVAILABLE THROUGH THIS SITE (THE “CONTENT”) ARE PROVIDED “AS IS” AND “AS AVAILABLE” FOR YOUR USE. THE CONTENT IS PROVIDED WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NONINFRINGEMENT. COMPANY AND ITS AGENTS DO NOT WARRANT THAT THE CONTENT IS ACCURATE, RELIABLE OR CORRECT; THAT THIS SITE WILL BE AVAILABLE AT ANY PARTICULAR TIME OR LOCATION; THAT ANY DEFECTS OR ERRORS WILL BE CORRECTED; OR THAT THE CONTENT IS FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. YOUR USE OF THIS SITE IS SOLELY AT YOUR RISK. BECAUSE SOME JURISDICTIONS DO NOT PERMIT THE EXCLUSION OF CERTAIN WARRANTIES, THESE EXCLUSIONS MAY NOT APPLY TO YOU.

7. LIMITATION OF LIABILITY

UNDER NO CIRCUMSTANCES SHALL COMPANY OR ITS AGENTS BE LIABLE FOR ANY DIRECT, INDIRECT, PUNITIVE, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL DAMAGES THAT RESULT FROM THE USE OF, OR INABILITY TO USE, THIS SITE. THIS LIMITATION APPLIES WHETHER THE ALLEGED LIABILITY IS BASED ON CONTRACT, TORT, NEGLIGENCE, STRICT LIABILITY, OR ANY OTHER BASIS, EVEN IF COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGE. BECAUSE SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, COMPANY’S LIABILITY IN SUCH JURISDICTIONS SHALL BE LIMITED TO THE EXTENT PERMITTED BY LAW.

8. INDEMNIFICATION

Upon a request by COMPANY, you agree to defend, indemnify, and hold COMPANY and its other affiliated companies harmless, and their employees, contractors, officers, and directors from all liabilities, claims, and expenses, including attorney’s fees, that arise from your misuse of this site and/or the membership programs.

9. SEVERABILITY AND INTEGRATION

Unless otherwise specified herein, this agreement constitutes the entire agreement between you and COMPANY with respect to this site and supersedes all prior or contemporaneous communications between you and COMPANY with respect to this site. If any part of these Terms and Conditions is held invalid or unenforceable, that portion shall be construed in a manner consistent with applicable law to reflect, as nearly as possible, the original intentions of the parties, and the remaining portions shall remain in full force and effect.

10. JURISDICTION

These Terms and Conditions shall be governed by and construed in accordance with the laws of the State of California. You hereby consent to binding arbitration in the State of California to resolve any disputes arising under this Terms and Conditions.