Terms of Use

Many links available on this site will enable you to leave Katz, Sapper & Miller’s site. The linked sites are not under the control of Katz, Sapper & Miller and Katz, Sapper & Miller is not responsible for the contents of any linked site or any link contained in a linked site, or any changes or updates to such sites.

It is up to you take precautions to ensure that whatever you select for your use is free of viruses, worms, trojan horses and other items of a destructive nature.

Katz, Sapper & Miller is providing these links to you only as a convenience, and the inclusion of any link does not imply endorsement by Katz, Sapper & Miller of the site. Additionally, other marks which appear on this site may be marks of third parties that are not affiliated with Katz, Sapper & Miller. Katz, Sapper & Miller and its affiliates do not control or endorse the content of third party websites. In no event will Katz, Sapper & Miller be liable to any party for any direct, indirect, special or other consequential damages for any use of this website, or on any other hyperlinked website, including, without limitation, any lost profits, business interruption, loss of programs or other data on your information handling system or otherwise, even if we are expressly advised of the possibility of such damages.

Katz, Sapper & Miller cannot and does not guarantee or warrant that the files available for downloading from the site will be free of infection or viruses, worms, trojan horses or other code that manifest contaminating or destructive properties. You are responsible for implementing sufficient procedures and checkpoints to satisfy your particular requirements for accuracy of data input and output, and for maintaining a means external to the site for the reconstruction of any lost data. You assume total responsibility and risk for your use of the site, software, service and the internet. All services provided by Katz, Sapper & Miller are provided "as is." Katz, Sapper & Miller does not make any express or implied warranties, representations or endorsements whatsoever (including without limitation warranties of title or noninfringement, or the implied warranties or merchantability or fitness for a particular purpose) with regard to the service, any transaction performed through the service or on the internet generally, and Katz, Sapper & Miller shall not be liable for any cost or damage arising either directly or indirectly from any such transaction. Katz, Sapper & Miller does not warrant that the site, software or service will be uninterrupted or error-free or that any defects in the site, software or service will be corrected.

In no event will Katz, Sapper & Miller be liable for (i) any incidental, consequential, or indirect damages (including, but not limited to damages for loss of profits, business interruption, loss of programs or information, and the like) arising out of the use of or inability to use the site, software or service, or any transactions provided on the service or downloaded or hyperlinked from the site, even if Katz, Sapper & Miller or its authorized representatives have been advised of the possibility of such damages, or (ii) any claim attributable to errors, omissions, or other inaccuracies in the service and/or materials or information downloaded through, or hyperlinked from, the site.

Circular 230 Disclosure: IRS rules, which govern the way we conduct our tax practice, dictate that we give you the following notice: Any tax advice or opinion herein contained is not intended to be used, and cannot be used, by anyone to avoid the imposition of any federal tax penalties.