The following terms and conditions (referred to hereinafter as "Terms and Conditions") govern your use of this website (the "Site"). By accessing, viewing, or using the material on the Site, you indicate that you understand, acknowledge and intend these Terms and Conditions to be the legal equivalent of a signed, written contract, and equally binding; and that you accept such Terms and Conditions and agree to be legally bound by them. Brown, Smith Wallace, LLC. ("the Company") may revise these Terms and Conditions at any time by updating this posting. You are bound by any such revisions and should therefore periodically visit this page to review the then current Terms and Conditions. If you do not agree to these Terms and Conditions, then please do not use the Site.

1. You should assume that all materials, designs, text and images (collectively, the "Materials") contained in the Site are either the copyrighted property of the Company or are the copyrighted property of third parties and licensed to the Company.


2. The Materials contained in this website may not be copied, reproduced, transmitted, displayed, performed, distributed, rented, sublicensed, altered, stored by subsequent use or otherwise used in whole or in part in any manner without the Company’s prior written consent, except that the user may make such temporary copies in a single computer’s RAM and hard drive as is necessary to browse the Website (unmodified in form, with a copy of this Terms of Use Agreement attached) to be used by the user for personal and non-commercial uses which do not harm the reputation of the Company. You may not use the site or any of its contents to collect information through data mining, robots or similar data gathering or extraction tools. You may not frame or utilize framing techniques to enclose any trademark, copyright, logo or other proprietary information (including images, text, page layout or form) of the Company and our affiliates. Any attempt to infringe upon or to circumvent these copyrights or trademarks will subject the infringing individual or organization to criminal and civil penalties as prescribed by law.
   
3. Not all services mentioned on this Site are available to all visitors. Your eligibility for particular products or services is subject to the prior approval of Brown, Smith, Wallace or the applicable content provider.
   
4. The Company welcomes your feedback and may ask that you transmit your comments to the Site by e-Mail. Other than information which is addressed under our Privacy Policy, any and all comments, suggestions, ideas, graphics, or other information that you transmit or post to the Site becomes and may:
   (a) be treated as non-confidential and non-proprietary by the Company,
   (b) become the property of the Company, giving it all rights, title and interest therein, and
   (c) be used without restriction by the Company or its affiliates.
   
5. In making the Site available, no client, advisory, fiduciary or professional relationship between the user and the company is implied or established. Neither the Company nor any other person is, in connection with the Site, engaged in rendering auditing, accounting, tax, legal, advisory, consulting or other professional services or advice. Neither the Site nor any content on or accessed through the Site shall be considered a substitute for the independent investigation and sound technical and business judgments of the user of this Site. The user should consult with a professional advisor familiar with his or her particular factual situation for advice or service concerning specific matters.
   
6. You agree to provide true, accurate, current and complete information about yourself when you elect to provide personal information to us. You also agree to maintain and promptly update any such information to keep it accurate.
   
7. Although the Company uses reasonable efforts to provide accurate and current information through this Site, neither the Company nor any content providers make any warranties or representations as to the accuracy, reliability, or comprehensiveness of the content on this Site or any service. The information provided on this Site and any service is provided on an “AS IS” “AS AVAILABLE” basis. To the fullest extent permitted by law, the Company disclaims all warranties of any kind, whether express or implied, with regard to information contained on this Site and any service, including all implied warranties of merchantability, fitness for a particular purpose and non-infringement. The Company and the content providers cannot and do not guarantee or warrant that the files available for downloading from this Site and any service will be free from infections or viruses, worms, Trojan horses, or other code with contaminating or destructive properties. You agree to release and hold the Company harmless from any and all claims, losses, expenses or damages relating to any disclaimed warranty described in this paragraph.
   
8. You also agree that you will indemnify and hold harmless the Company and its members, shareholders, directors, officers, and employees from all claims arising out of or related to your access or use of, or your inability to access or use, this Site, or the information contained in this Site or other websites to which it is linked; including, but not limited to, claims that something you have found, heard, viewed or downloaded from this Site or any other website to which it is linked is found to be obscene, offensive, defamatory, or infringing upon your intellectual property rights or those of any third party. In no event will the Company or any of the information contributors to the Site be liable to you or anyone else for any decision made or action taken by you in reliance on such information or for any consequential, special or similar damages, even if the Company has been advised of the possibility of such damages. The Company cannot and will not assume any liability for unauthorized or fraudulent use of this Site and/or any services.
   
9. These Terms of Use constitute your entire agreement with the Company regarding this Site and supersede all prior or contemporaneous communications and proposals, whether electronic, oral or written between the user and the Company with respect to the Site. This Site or the service offered herein may not comply with legal requirements of foreign countries, therefore the Site, its contents, and the services are intended only for access and use by United States residents and are presented solely as a service to visitors and/or subscribers located in the United States of America and its territories.
   
10. These Terms of Use are governed by and construed in accordance with the laws of the State of Missouri, without giving effect to any principles of conflicts of law. You expressly and irrevocably agree that exclusive jurisdiction and venue for any claim or dispute with the Company, its employees, contractors, officers, directors, and content providers; or relating in any way to your use of this Site or the services resides and shall be in the U.S. District Court for the Eastern District of Missouri (should federal jurisdiction exists) or the courts of the State of Missouri; and you further irrevocably agree and expressly and irrevocably consent to the exercise of personal jurisdiction in those courts over any action brought under the Terms of Use.

Circular 230 Disclosure

This is to advise you that this communication or any information that appears on this website (a) is not intended or written to be used, and it cannot be used, by you or any other taxpayer, for the purpose of avoiding penalties that may be imposed under the internal revenue code of 1986, as amended, (b) is not to be treated as a reliance opinion or a covered opinion as defined in section 10.35(b)(4) of 31 CFR part 10, and (c) cannot be used or referred to by you, or any other person, in promoting, marketing, or recommending a partnership or any other entity, investment plan or arrangement, to one or more taxpayers. Under current regulations of the U.S. Treasury department, we are permitted to provide written tax advice for one of these purposes only if certain stringent requirements are complied with. If you would like us to provide written tax advice for any or all of these purposes, please contact us and we will be pleased to discuss this with you.