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CONDITIONS FOR ACCESS AND TERMS OF USE

Welcome to Karl Nagel & Company, LLC's (d/b/a Centiare) Home Page. All access to, and any use of, Karl Nagel & Company's Home Page and any Web page or Internet site established by Karl Nagel & Company is governed by the following disclaimers and limits on use.

DISCLAIMER INFORMATION

Disclaimer of Liability
Neither Karl Nagel & Company, Karl Nagel & Company's Home Page nor its contributors shall be held liable for any improper or incorrect use of the information described and/or contained herein and assumes no responsibility for anyone's use of the information. In no event shall the Karl Nagel & Company, Karl Nagel & Company's Home Page or its contributors be liable for any direct, indirect, incidental, special, exemplary, or consequential damages (including, but not limited to: procurement of substitute goods or services; loss of use, data, or profits; or business interruption) however caused and on any theory of liability, whether in contract, strict liability, tort (including negligence or otherwise), or any other theory arising in any way out of the use of this system, even if advised of the possibility of such damage. This disclaimer of liability applies to any damages or injury, whether based on alleged breach of contract, tortious behavior, negligence or any other cause of action, including but not limited to damages or injuries caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, and/or theft, destruction or unauthorized access to, alteration of, or use of any record.

Indemnification
User agrees to defend, indemnify, and hold harmless, Karl Nagel & Company, Karl Nagel & Company's Home Page, its contributors, any entity jointly created by them, their respective affiliates and their respective directors, officers, employees, and agents from and against all claims and expenses, including attorneys' fees, arising out of the use of the on-line service by user or user's account.

Disclaimer of Warranties/Accuracy and Use of Data/Computer Viruses
Although the data found using the Karl Nagel & Company's Home Page access systems have been produced and processed from sources believed to be reliable, no warranty expressed or implied is made regarding accuracy, adequacy, completeness, legality, reliability or usefulness of any information. This disclaimer applies to both isolated and aggregate uses of the information. Karl Nagel & Company and Karl Nagel & Company's Home Page provide this information on an "AS IS" basis. All warranties of any kind, express or implied, including but not limited to the IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, freedom from contamination by computer viruses and non-infringement of proprietary rights ARE DISCLAIMED. Changes may be periodically added to the information herein; these changes may or may not be incorporated in any new version of the publication. If the user has obtained information from Karl Nagel & Company's Home Page from a source other than Karl Nagel & Company's Home Page, the user must be aware that electronic data can be altered subsequent to original distribution. Data can also quickly become out-of-date. It is recommended that the user pay careful attention to the contents of any metadata associated with a file, and that the originator of the data or information be contacted with any questions regarding appropriate use. If the user finds any errors or omissions, we encourage the user to report them to Karl Nagel & Company's Home Page Webmaster.

Disclaimer of Endorsement
Karl Nagel & Company and Karl Nagel & Company's Home Page are distributors of content sometimes supplied by third parties and users. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers, users, or others, are those of the respective author(s) or distributor(s) and do not necessarily state or reflect those of Karl Nagel & Company.

Reference herein to any specific commercial products, process, or service by trade name, trademark, manufacturer, or otherwise, does not constitute or imply its endorsement, recommendation, or favoring by Karl Nagel & Company or Karl Nagel & Company's Home Page, and such reference shall not be used for advertising or product endorsement purposes.

Disclaimer for Hypertext Links
Neither Karl Nagel & Company, Karl Nagel & Company's Home Page nor its contributors is responsible for the contents of any off-site pages that reference, or that are referenced by Karl Nagel & Company's Home Page. The user specifically acknowledges that neither the Karl Nagel & Company, Karl Nagel & Company's Home Page nor its contributors is liable for any defamatory, offensive, misleading or illegal conduct of other users, links, or third parties and that the risk of injury from the foregoing rests entirely with the user.

Links from Karl Nagel & Company's Home Page on the World Wide Web to other sites, or from other sites to Karl Nagel & Company's Home Page, do not constitute an endorsement by Karl Nagel & Company or Karl Nagel & Company's Home Page. These links are for convenience only. It is the responsibility of the user to evaluate the content and usefulness of information obtained from other sites.

Disclaimer of Duty to Continue Provision of the Data
Due to the dynamic nature of the Internet, resources that are free and publicly available one day may require a fee or restrict access the next, and the location of items may change as menus, homepages, and files are reorganized. User expressly agrees that use of Karl Nagel & Company's Home Page is at the user's sole risk. Neither Karl Nagel & Company, Karl Nagel & Company's Home Page, any entity jointly created by them, any of their affiliates, or any of their respective directors, officers, employees, agents, third party content providers or licensers warrants that the service will be uninterrupted or error free.

Choice of Law
Construction of the disclaimers above and resolution of disputes thereof are governed by the laws of the State of California.

Copying of Documents
All rights reserved. No part of Karl Nagel & Company's Home Page may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without permission in writing from the publisher.

Each individual document published by Karl Nagel & Company on the World Wide Web may contain other proprietary notices and copyright information relating to that individual document. Nothing contained herein shall be construed as conferring by implication or otherwise any license or right under any patent or trademark of Karl Nagel & Company or any third party. Except as expressly provided above, nothing contained herein shall be construed as conferring any license or right under any Karl Nagel & Company copyright.

Although Karl Nagel & Company strives for accuracy in its publications, any publication may contain inaccuracies or typographical errors. Changes, corrections and improvements may be made periodically to these publications, and will be incorporated in new versions of these publications. Karl Nagel & Company may make changes, corrections and/or improvements in its publications, and/or the products, programs or services described in those publications, at any time without notice.

Unauthorized Use/Access
This computing system is operated by Karl Nagel & Company and is for official use only. Unauthorized access, unauthorized attempted access, or unauthorized use of any Karl Nagel & Company computing system is a violation of Section 502 of the California Penal Code and/or applicable federal law, and may be subject to prosecution.

Individuals using this computing system without authority, or in excess of their authority, are subject to having their activities on this system monitored and recorded by system personnel. All http and ftp accesses are logged. In the course of such monitoring, or in the course of system maintenance or trouble shooting, the activities of authorized users also may be monitored.

Anyone using this system expressly consents to such monitoring and is advised that if such monitoring reveals possible evidence of criminal activity, further legal action may be taken.

Information Transmission
Transmission of the information in Karl Nagel & Company's web site is not intended to create, and receipt does not constitute, an attorney/CPA-client relationship. Internet subscribers and online readers should not rely upon the transmission of an e-mail message to Karl Nagel & Company through this web site to create an attorney/CPA-client relationship. Internet subscribers and online readers should not act upon any information in this web site without first consulting legal or accounting counsel of their own directly. The hiring of a lawyer or CPA is an important decision that should not be based solely upon advertisements. Before selection of counsel or accountant, Internet subscribers and online readers should ask a prospective attorney, law firm, CPA or CPA firm to send free written information about their qualifications and experience.

The information in this web site is not provided in the course of an attorney/CPA-client relationship and is not intended to constitute legal or accounting advice or to substitute for obtaining legal/accounting advice from an attorney or CPA licensed in your state. Karl Nagel & Company is unwilling to assume the representation of clients from those states where the marketing material does not comply with State Bar or Accountancy Board requirements and where the client is generated as a result of that communication. No representation is made that the quality of the legal/accounting services to be performed is greater than the quality of legal/accounting services performed by other lawyers or CPAs.