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ATTENTION: PLEASE READ THIS AGREEMENT CAREFULLY BEFORE USING&nbsp;<a href="https://www.merchantgould.com/">WWW.MERCHANTGOULD.COM</a>&nbsp;(THIS "WEB SITE"). THE WEB SITE IS OWNED AND OPERATED BY MERCHANT &amp; GOULD, P.C. (“MERCHANT &amp; GOULD”) THESE TERMS OF USE CONSTITUTE AN AGREEMENT BETWEEN YOU AND MERCHANT &amp; GOULD.

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USE OF THIS WEB SITE CONSTITUTES YOUR BINDING ACCEPTANCE OF THIS TERMS OF USE AGREEMENT. IF YOU DO NOT ACCEPT THESE TERMS OF USE, DO NOT USE THIS WEB SITE. MERCHANT &amp; GOULD RESERVES THE RIGHT TO MODIFY THESE TERMS OF USE WITHOUT NOTICE AND ANY MODIFICATIONS ARE EFFECTIVE WHEN THEY ARE POSTED HERE.

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The copyright in this entire Web Site, materials hosted on the website, and publications generated therefrom is held by Merchant &amp; Gould unless otherwise noted. All material provided on this Web Site is protected under United States copyright laws and international copyright laws and treaty provisions. Except as expressly provided herein, none of the material provided on this Web Site may&nbsp;be copied, distributed, republished, reproduced, downloaded, displayed or transmitted in any form for commercial use without the prior written permission of Merchant &amp; Gould. Individual visitors of this Web Site are permitted to download or print one copy of material published on this Web Site solely for their personal, non-commercial use, provided they do not modify the materials and that they retain all copyright and other proprietary notices contained in the materials. This permission terminates automatically if you breach any of the terms and conditions contained herein. Merchant &amp; Gould does not grant any express or implied right to you under any patents, trademarks, copyrights or trade secret laws.

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Merchant &amp; Gould may, at any time, in its discretion terminate your access to this Web Site. Access to the Web Site may be monitored by Merchant &amp; Gould. If you are accessing this Web Site as a representative of an organization, these Terms of Use bind both you individually and the organization and references to "you" and "your" shall be construed to apply to you individually and the organization.

As a condition of your use of this Web Site, you will not use the Web Site or the Web Site information for any purpose that is unlawful or prohibited by these Terms of Use. You will not use this Web Site in any manner that could damage, disable, overload or impair the operation of this Web Site or use by third parties. You shall not post or otherwise transmit to or from this Web Site by any means any defamatory, libelous, obscene, unlawful, or pornographic material or any other material or information which could result in any civil or criminal liability.

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You may link to the Web Site, but you are not authorized to use any of Merchant &amp; Gould's proprietary logos, marks, or other distinctive graphics, video, or audio material in your links. You may not link in any manner reasonably likely to 1) imply affiliation with or endorsement or sponsorship by Merchant &amp; Gould; 2) cause confusion, mistake, or deception; 3) dilute Merchant &amp; Gould's trademarks, service marks or trade names; or 4) otherwise violate applicable law.

Certain information available on this Web Site is provided by other parties, particularly information about such other parties. You understand that all such information, data, text, software, music, sound, photographs, graphics, video, messages, or other materials, are the sole responsibility of the originating party and that Merchant &amp; Gould has no responsibility for such content and does not guarantee the accuracy, integrity or quality of such content. In no event is the inclusion of a statement about another party, a reference to such other party or a Web link to another party's web site an endorsement of such other party, their products or their services.

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Please do not send any confidential information to us until such time as an attorney-client relationship has been established.

Merchant &amp; Gould welcomes user feedback regarding its business and products. In providing feedback, however, users should be mindful of Merchant &amp; Gould’s Contact and Attorney/Client Relationship policy, set forth in these Terms of Use.

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Neither Merchant &amp; Gould nor any of its affiliates or suppliers or its or their officers, directors, employees, agents, representatives, or subcontractors (“Released Parties”) shall be liable for any loss or liability resulting, directly or indirectly, from delays or interruptions due to electronic or mechanical equipment failures, denial of service attacks, date data processing failures, telecommunications or Internet problems, utility failures or problems, defects, weather, strikes, walkouts, fire, acts of God, riots, armed conflicts, acts of war or other like causes beyond the reasonable control of Merchant &amp; Gould. Merchant &amp; Gould shall have no responsibility to provide access to this Web Site while the interruption of this Web Site due to any such cause shall continue. Merchant &amp; Gould may discontinue providing access to this Web Site at any time.

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Merchant &amp; Gould may terminate this agreement at any time and without notice to you if, in its sole judgment, you breach any term or condition of this &nbsp;agreement. Upon termination, you must destroy all materials.

In addition, by providing material on a Web Site, Merchant &amp; Gould does not in any way promise that the materials will remain available to you. And Merchant &amp; Gould is entitled to terminate all or part of any of its Web Site at any time, without notice to you.

Merchant &amp; Gould prohibits the submission of any copyrighted material without the user first obtaining the prior written consent of the copyright owner.&nbsp; In particular, if you are a copyright owner or an agent thereof and believe that any Submission or other content infringes upon your copyrights, please contact Merchant &amp; Gould.

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These Terms of Use shall constitute the entire agreement (including the Privacy Policy set forth herein) between you and Merchant &amp; Gould regarding the use of the Web Site. The failure of Merchant &amp; Gould to exercise or enforce any right or provision of these Terms of Use shall not operate as a waiver of such right or provision.

If any provision of these Terms of Use is unlawful, void or unenforceable, that provision is deemed severable from this Agreement and does not affect the validity and enforceability of any remaining provisions.

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