Terms and Conditions

The following terms and conditions ("Terms and Conditions") govern your use of our eNewsletter and Web Site (collectively known as the "Site"). By accessing, viewing, or using the material, you indicate that you understand 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. Stone Carlie (sometimes referred to as "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.

(Where applicable, Stone Carlie herein includes related entities, respective Members, employees, agents and representatives.)

1. You should assume that all materials, designs, text and images (collectively, the "Materials") contained in the Site are either the copyrighted property of Stone Carlie or are the copyrighted property of third parties.   All trademarks and service marks referred to are the property of their respective owners.  Materials on the site may not be modified, reproduced, publicly displayed, performed or distributed or used for any public or commercial purpose.  Unauthorized use of any materials on this Site may violate copyright, trademark, service mark and other laws.

2. Stone Carlie welcomes your feedback and may ask that you transmit your comments to the Site by electronic mail. Any communication or material you transmit or post will: (a) be treated as non-confidential and non-proprietary by Stone Carlie, (b) become the property of Stone Carlie, giving the Company all rights, title and interest therein, and (c) used without restriction by Stone Carlie or its affiliates.

3. In making the Site available, no client, advisory, fiduciary or professional relationship is implicated or established. Neither Stone Carlie 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 investigations and the sound technical and business judgment of the user of this Site. Laws and regulations are ever changing and therefore, there may be omissions,  inaccuracies or delays contained in the Site or in third party information. The information in this Site is provided "as is" and is without any warranty. The use of this site and the information provided should never be considered as a replacement for consulting with professionals in accounting, tax, legal or by other professional advisors. The user should consult with a professional advisor familiar with his or her particular factual situation for advice or service concerning specific matters. 

4.  Stone Carlie allows third party resources to be available or accessed through this Site.  Information from third parties is provided "as is" and Stone Carlie makes no warranties or representations regarding the accuracy of,  timeliness of, endorsements of, or in any way monitors these resources.  

5.  You assume full responsibility and risk of loss resulting from the use of this Site or from the information obtained from this Site including third party information.  Stone Carlie is not liable to anyone for the use of this Site or third party information, including negligence, punitive damages or any damages whatsoever.

6.  Stone Carlie does not warrant that the Site will be error-free, will be uninterrupted, or free of viruses or other harmful components.  Stone Carlie disclaims all warranties, express or implied, including but not limited to obligations of merchantability, fitness for a particular purpose, compatibility, security, accuracy, title and non-infringement.

7.  Disclosure pursuant to Department of Treasury Circular 230:

(1) Any tax advice contained in this communication was not intended or written to be used, and may not be used, for the purpose of avoiding penalties that the IRS might attempt to impose on a taxpayer. (2) No one, without our express prior written consent, may use any part of this communication in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any other taxpayer. (3) We impose no limitation on any recipient of this tax advice on the disclosure of the tax treatment or tax strategies or tax structuring described herein.