The contents of this entire web site are not legal, financial or tax advice, and you may not rely
on them for the same. IRS CIRCULAR 230 DISCLOSURE NOTICE: To ensure compliance with IRS
requirements, we inform you that any US federal tax advice contained on this web site is not
intended or written to be used, and cannot be used by any taxpayer, for the purposes of
avoiding penalties under the Internal Revenue Code or promoting, marketing or
recommending to another party any transaction or matter addressed herein.
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on them for the same. IRS CIRCULAR 230 DISCLOSURE NOTICE: To ensure compliance with IRS
requirements, we inform you that any US federal tax advice contained on this web site is not
intended or written to be used, and cannot be used by any taxpayer, for the purposes of
avoiding penalties under the Internal Revenue Code or promoting, marketing or
recommending to another party any transaction or matter addressed herein.
EXCEPT AS EXPRESSLY PROVIDED OTHERWISE HEREIN OR IN AN APPLICABLE SUPPLEMENTAL
AGREEMENT, IN NO EVENT SHALL WE OR ANY OF OUR DATA PROVIDERS OR ANYONE ELSE INVOLVED
IN CREATING, PRODUCING, DELIVERING OR MANAGING THE CONTENT OR OPERATIONS OF THE
SITES (COLLECTIVELY THE "SITE PROVIDERS"), BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY
CLAIMS WHATSOEVER, INCLUDING WITHOUT LIMITATION DIRECT, INDIRECT, SPECIAL, INCIDENTAL,
PUNITIVE OR CONSEQUENTIAL DAMAGE (INCLUDING WITHOUT LIMITATION ANY LOST REVENUES,
LOST PROFITS, LOST OPPORTUNITIES, LOSS OF PROSPECTIVE ECONOMIC ADVANTAGE) ARISING
OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THE SITES, ANY
COMMUNICATIONS SENT TO YOU VIA THE SITES OR OTHERWISE FROM US (INCLUDING WITHOUT
LIMITATION IN THE FORM OF ELECTRONIC MAIL OR VIA TELEPHONE), OR INFORMATION
AVAILABLE FROM THE SITES, EVEN IF ANY ONE OF OR ALL OF THE SITE PROVIDERS IS ADVISED OF THE
POSSIBILITY OF SUCH DAMAGES. SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF
INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATIONS OR EXCLUSIONS MAY
NOT APPLY TO YOU.
You agree to indemnify us and hold us harmless from and against any Claims arising out of or
relating to: (i) User Content and Feedback you submit, post to or transmit through the Sites; and
(ii) your violation of any rights of any other person in connection with the Sites, information you
post on the Sites, information you receive from the Sites, or the products or services provided on
the Sites. If at any time you are not happy with the Sites or object to any material within the
Sites, your sole remedy is to cease using them.
OPTIMA CONSULTING, INC.
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Financial, Accounting and Tax Services
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Financial, Accounting and Tax Services
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