Please read this Agreement carefully. We reserve the right to amend this Agreement at any time and from time to time. You should check this Agreement, available through a link on the Site each time you use the Site to determine if any changes have been made. Importantly, if you use the Site after the amended Agreement has been posted, you will be deemed to have agreed to the amended Agreement.
All Content is for informational purposes only and may not reflect the most current tax, accounting or legal developments. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult an MFA professional. Accordingly, you should not act or refrain from acting on the basis of any Content included in the Site without seeking the appropriate legal or professional advice on the particular facts and circumstances at issue. Any opinions expressed through the Content of this Site are the opinions of the particular author and may not reflect the opinions of MFA or any individual professional.
You acknowledge that this Site and various elements contained therein are protected by copyrights, trademarks, trade secrets, patents, or other proprietary rights, and that these worldwide rights are valid and protected in all forms, media, and technologies existing now and hereinafter developed. You also acknowledge that the Content is and shall remain the property of MFA or its licensors. You agree to comply with all intellectual property laws and you shall not encumber any interest in, or assert any rights to, the Content. You may not modify, transmit, participate in the sale or transfer of, or create derivative works based on any Content, in whole or in part. However, you may print a reasonable number of copies of the Content for your personal use provided that you maintain any notices contained in the Content, such as all copyright notices, trademark legends, or other proprietary rights notices.
The trademarks, logos and service marks appearing on this web site, including, but not limited to, the trademarks and servicemarks: “MFA”, “MFA - Moody, Famiglietti & Andronico” and “Moody, Famiglietti & Andronico “ are trademarks and servicemarks of MFA. Other company, product, and service names and logos used and displayed on this Site may be trademarks or service marks of their respective owners who may or may not endorse or be affiliated with or connected to MFA. Nothing on this Site should be construed as granting, by implication or otherwise, any license or right to use any of trademarks and servicemarks displayed on this Site, without our prior written permission in each instance.
Please be advised that we cannot guarantee the confidentiality of any communication or material transmitted to us via the Site or via electronic mail. Accordingly, we suggest that you use caution when transmitting any information to us via such means. MFA hereby expressly disclaims any liability for damages resulting from third party interception of your communications with us via the Site or via electronic mail. If you choose to send us any information via the Site or via e-mail, you do so solely at your own risk.
If you believe this Site contains Content that infringes your copyright, please provide the information listed below to our designated agent for claims of copyright infringement:
Our designated agent may be contacted as follows:
MFA - Moody, Famiglietti & Andronico, LLP
1 Highwood Drive
Tewksbury, MA 01876
Phone: (978) 557-5300
Fax: (978) 685-2333
We prohibit the use of any links to the Site from any other Web sites unless establishment of such a link is approved in advance by us in writing. You may not frame any elements of this Site with any other Web site without our prior written permission.
This Site may periodically provide links to third-party Web sites (“Third-Party Sites”). This Agreement governs only this Site and not any Third-Party Sites. Our decision to link to a Third-Party Site is not an endorsement of the content or services in that linked Third-Party Site. MFA does not control these Third-Party Sites and expressly disclaims any responsibility for the content, the accuracy of the information and any products or services available on the Third-Party Sites. If you decide to access linked Third-Party Sites, you do so at your own risk.
Material Discussed on this website is meant to provide general information and should not be acted on without obtaining professional advice tailored to your firm's individual and specific needs. Any U.S. tax advice contained on this website (including any documents) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. This information is for general guidance only and is not a substitute for professional advice.
Unless specifically provided otherwise by MFA, all feedback or submissions of any kind submitted to this Site are hereby received on a non-confidential basis and shall become the property of MFA. By submitting any such information to MFA, you agree to a royalty-free assignment to MFA of all worldwide rights, title, and interest in copyrights and other intellectual property rights to the information. MFA shall be free to use such information on an unrestricted basis.
YOU ACKNOWLEDGE AND AGREE THAT THIS SITE IS PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS. NONE OF MFA, ITS AFFILIATES, SUBSIDIARIES OR ITS OR THEIR OFFICERS, DIRECTORS, EMPLOYEES OR AGENTS (COLLECTIVELY THE “MFA PARTIES”) GUARANTEES THE ACCURACY, COMPLETENESS, TIMELINESS, RELIABILITY, SUITABILITY OR USEFULNESS OF ANY PORTION OF THE SITE. NONE OF THE MFA PARTIES WARRANT THAT THIS SITE WILL BE UNINTERRUPTED OR ERROR FREE, THAT ANY SPECIFIC INFORMATION THAT IS REQUESTED WILL BE PROVIDED OR THAT THIS SITE OR ITS SERVER ARE OR WILL BE FREE OF COMPUTER VIRUSES OR OTHER HARMFUL ELEMENTS. YOU EXPRESSLY AGREE THAT THE ENTIRE RISK AS TO THE QUALITY AND PERFORMANCE OF THIS SITE AND THE ACCURACY, TIMELINESS OR COMPLETENESS OF THE CONTENT OR SERVICES IS ASSUMED SOLELY BY YOU.
NONE OF THE MFA PARTIES MAKE ANY, AND HEREBY SPECIFICALLY DISCLAIM ANY AND ALL, REPRESENTATIONS, ENDORSEMENTS, GUARANTEES, AND WARRANTIES, EXPRESSED OR IMPLIED, REGARDING THIS SITE, INCLUDING WITHOUT LIMITATION, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT OF THIRD-PARTY RIGHTS.
YOU UNDERSTAND AND AGREE THAT ANY CONTENT, MATERIAL AND/OR DATA DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE SITE IS USED AT YOUR OWN RISK AND THAT YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS FROM THE DOWNLOAD OF SUCH CONTENT, MATERIAL AND/OR DATA.
UNDER NO CIRCUMSTANCES WILL ANY OF THE MFA PARTIES BE LIABLE FOR ANY LOSS OR DAMAGE CAUSED BY YOUR RELIANCE ON INFORMATION OBTAINED THROUGH THIS SITE. IT IS YOUR RESPONSIBILITY TO EVALUATE THE ACCURACY, COMPLETENESS, OR USEFULNESS OF THIS SITE. IN NO EVENT SHALL ANY OF THE MFA PARTIES BE LIABLE FOR ANY DIRECT, INDIRECT, PUNITIVE, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF OR RELATING TO THE SITE OR THIS AGREEMENT, WHETHER BASED ON WARRANTY, CONTRACT, TORT, OR ANY OTHER LEGAL THEORY. BECAUSE SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR NEGLIGENCE, CONSEQUENTIAL, INCIDENTAL OR OTHER DAMAGES, IN SUCH JURISDICTIONS THE MFA PARTIES’ LIABILITY IS LIMITED TO THE GREATEST EXTENT PERMITTED BY LAW. YOUR SOLE REMEDY FOR DISSATISFACTION WITH THIS SITE IS TO STOP USING THIS SITE.
This Site is operated and controlled by MFA in the Commonwealth of Massachusetts, United States of America. This Agreement and all matters relating to your access to, or use of this Site shall be governed by and construed in accordance with the laws of the Commonwealth of Massachusetts, except with regard to its conflicts or choice of law rules. Any legal action or proceeding relating to this Agreement or your access to or use of this Site shall be instituted in a state or federal court in the Commonwealth of Massachusetts. You agree to submit to the jurisdiction of, and agree that venue is proper in these courts. You agree to make MFA, its affiliates, partners, directors, officers, subsidiaries, parents, employees and agents, whole for any and all claims, losses, liabilities, and expenses (including attorneys’ fees) arising from your use of the Site or any violation of this Agreement.
In the event that any portion of this Agreement is held to be invalid or unenforceable, the such portion shall be construed in accordance with the applicable law as nearly as possible to reflect the original intentions of the parties, and the remainder of this Agreement shall remain in full force and effect. The sections of this Agreement entitled Intellectual Property Rights, Disclaimer of Warranties, Limitation of Liability, Governing Law, Disputes and Miscellaneous shall survive the termination of this Agreement. This Agreement contains the entire agreement of the parties concerning your use of this Site and supersedes all existing agreements and all other oral, written or other communication between the parties concerning its subject matter. MFA reserves the right to change, suspend, or discontinue all or any part of this Site or the Content at any time without prior notice or liability. You expressly absolve and release the MFA Parties from any claim of harm resulting from a cause beyond their control, including, but not limited to, failure of electronic or mechanical equipment or communication lines, telephone or other interconnect problems, computer viruses, unauthorized access, theft, operator errors, severe weather, earthquakes, or natural disasters, strikes or other labor problems, wars, terrorist activities or governmental restrictions. You may not assign this Agreement. No waiver shall be effective unless in writing. The paragraph headings herein are provided only for reference and shall have no effect on the construction or interpretation of this Agreement. You expressly agree not to export or re-export any of the Content to countries or persons prohibited under the export control laws of the United States. You are prohibited from any use of the Site that would constitute an illegal offense, give rise to liability or otherwise violate any applicable local, state, national or international law or regulation.
Last updated: December 8, 2008
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