DISCLAIMER AND COPYRIGHT
Copyright © 2008 Cipolla & Co., LLC. All rights reserved. All materials presented on this site are copyrighted and owned by Cipolla & Co., LLC, or other individuals or entities as designated. Any republication, retransmission, reproduction, downloading, storing or distribution of all or part of any materials found on this site is expressly prohibited. This site and all included graphics, HTML, and other materials are owned by Cipolla & Co., LLC. No part may be reproduced, copied, printed, stored, transmitted, downloaded, distributed or used in any form or by any means, without the prior written permission of Cipolla & Co., LLC, except for noncommercial, personal and informational purposes. Each copy of these materials must contain all copyright and other proprietary notices.

CONDITIONS OF USE
Any user that accesses all or any part of this Web site agrees that such user is at least eighteen (18) years old and that such user has consented to the disclaimer and privacy policy of Cipolla & Co., LLC. Each time a user accesses our Web site, our disclaimer and privacy policy should be reviewed because we reserve the right to change them from time to time.

DISCLAIMER
Cipolla & Co., LLC presents the materials and information contained in this Web site for informational purposes only and they do not constitute advertising, a solicitation or accounting, tax or other professional advice. Cipolla & Co., LLC is not a law firm and does not render legal advice. The materials are not represented to be correct, complete or up-to-date. Accordingly, you should not act or rely on any information in this Web site without seeking the advice of an accountant or tax planning professional licensed in your jurisdiction.

The materials contained in this Web site do not create and are not intended to create an accountant or advisor-client relationship between you and Cipolla & Co., LLC. We accept clients only in accordance with certain internal procedures. Do not send confidential information to Cipolla & Co., LLC unless you have express authorization from one of the members of Cipolla & Co., LLC. to send us such information.

Cipolla & Co., LLC makes no representations or warranties regarding the suitability for any purpose of, the accuracy, the completeness, or the timeliness of any information provided in this Web site. Cipolla & Co., LLC shall not incur any liability with respect to the information provided or any person's use of the information provided on this Web site or any faults, interruptions or delays in providing the information or any inaccuracies, errors or omissions in the information. Cipolla & Co., LLC hereby expressly disclaims all warranties, including but not limited to all implied warranties and conditions of merchantability, fitness for a particular purpose and non-infringement.

PRIVACY POLICY
Cipolla & Co., LLC receives and stores information users enter on our Web site or provide us in any other way. We do not distribute or otherwise disclose any personally identifiable information about users of the Web site to any person unless you request us to do so or we reasonably believe that we are required to do so by law. If in the future Cipolla & Co., LLC undergoes a change in its business organization, we may transfer your personally identifiable information to the surviving entity.

We do not use electronic "cookies" to identify visitors to our site. We do not collect any personally identifiable information from a user accessing our Web site, such as a user's name or e-mail address, unless a user provides us with such information. We do, however, automatically collect non-personally identifiable information such as the domain name from which users access the Internet, the date of users' visit, and the pages that are visited. This information enables us to determine the number of visitors to the pages of our Web site and how users access it.

We cannot guarantee the privacy of personal information you transmit over the Internet or that may be collected by others in transit, or any security measures that we may use in protecting such information that we receive; nor can we guarantee the privacy of your personal information if you visit any third party web sites, including those which may be hyperlinked from this Web site.