The TRTA site is for your personal and non-commercial use, unless specifically stated otherwise. You may not modify, copy, distribute, transmit, display, perform, reproduce, publish, license, create derivative works from, transfer, or sell any information, Software, products or services obtained from the TRTA site.

The TRTA site contains bulletin board services, chat areas, news groups, forums, communities and/or other message or communication facilities (each, a “Community,” and collectively, the “Communities”). You agree to use the Communities only to send and receive messages and material that are proper and related to the particular Community. By way of example, and not as a limitation, you agree that when using a Community, you will not:

1. Defame, abuse, harass, stalk, threaten or otherwise violate the legal rights (such as rights of privacy and rights to publicity) of others;

2. Publish, post, upload, distribute or disseminate any inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topic, name, material or information, or upload files that contain software or other material protected by the intellectual property laws (or by rights of privacy or rights to publicity of a third party) unless you own or control the rights thereto or have received all necessary consents;

3. Upload files that contain viruses, corrupted files, or any other similar software or programs that may damage the operation of another person’s computer;

4. Advertise or offer to sell any goods or services for any commercial purpose;

5. Conduct or forward surveys, contests, pyramid schemes or chain letters;

6. Download any file posted by another user of a Community that you know, or reasonably should know, cannot be legally distributed in such manner;

7. Falsify or delete any author attributions, legal or other notices or proprietary designations or labels of the origin or source of software or other material contained in a file that is uploaded or;

8. Restrict or inhibit any other user from using and enjoying the Communities.

TRTA reserves the right to terminate your access to any or all of the Communities at any time without notice and for any reason whatsoever. TRTA has no obligation to monitor the Communities. However, it does reserve the right at all times, in its sole discretion, to disclose any information as necessary to satisfy TRTA’s obligation to comply with any applicable law, regulation, legal process or governmental request, as well as to edit, refuse to post or to remove any information or materials, in whole or in part. You acknowledge that the postings made to all Communities are public and not private communications, therefore your communications may be read by others without your knowledge. TRTA does not control or endorse the content, messages or information found in any Community and, therefore, TRTA specifically disclaims any liability with regard to the Communities and any actions resulting from your participation in any Community. Forum managers and hosts are not authorized TRTA spokespersons, and their views do not necessarily reflect those of TRTA. With the exception of your personal data used in preparing tax returns, by posting messages, uploading files, inputting data, or engaging in any other form of communication through the TRTA site, you are granting TRTA permission to use, modify, copy, distribute, transmit, publicly display, publicly perform, reproduce, publish, sublicense, create derivative works from, transfer, or sell any such communication. TRTA may also sublicense to third parties the unrestricted right to exercise any of the foregoing rights granted with respect to the communication. The foregoing grants shall include the right to exploit any proprietary rights in such communication, including but not limited to copyrights, trademarks, service marks or patents under any relevant jurisdiction. TRTA DOES NOT collect any information you enter in the preparation process of your tax returns, and therefore, all such information shall remain anonymous.

TRTA hereby grants to you a personal, non-exclusive, non-transferable right and license to view, access and use the TRTA site, and download the software from the TRTA site, together with the associated delivered documentation (the “Documentation”), referred to as (the “Software”), for the sole purpose of tax return preparation for the tax year specified therein, and in accordance with these terms and conditions, and for no other purpose. You shall not copy, modify, translate, decompile or create or attempt to create, by reverse engineering or otherwise, the source code from the Software, or adapt the Software in any way or use it to create a derivative work. You shall not sell, transfer, publish, disclose, display or otherwise make available any portion of the Software to others. Each year’s Software will be considered new Software and is subject to an annual license fee. Any enhancements or modifications to Software are included in the annual license fee. Any third party software (if any) that is made available to download from the TRTA site (“TP Software”) is the copyrighted work of TRTA and/or its suppliers. Your use of the TP Software is governed by the terms of the end user license agreement, if any, which accompanies such TP Software, or which is included with the TP Software (“License Agreement”). You may not install or use any TP Software that is accompanied by or includes a License Agreement unless you first agree to the License Agreement terms. You acknowledge that all Software used to provide the TRTA site, including without limitation all HTML code and Active X controls contained in the TRTA site, is owned by TRTA and/or its suppliers and TRTA represents that it is the owner of or a duly authorized distributor of the Software and that it has the right to grant the licenses stated herein. All software is protected by copyright laws and laws governing other intellectual property rights. Any reproduction or redistribution of the Software is expressly prohibited by law, and may result in severe civil and criminal penalties. You agree and acknowledge that TRTA and its suppliers retain their title to the Software and all copies thereof. Copyright notices on the Software shall not be removed. WITHOUT LIMITING THE FOREGOING, COPYING OR REPRODUCTION OF THE SOFTWARE TO ANY OTHER SERVER OR LOCATION FOR FURTHER REPRODUCTION OR REDISTRIBUTION IS EXPRESSLY PROHIBITED. You acknowledge that the Software, and any accompanying documentation and/or technical information, is subject to applicable export control laws and regulations. You agree not to export or re-export the Software, directly or indirectly, to any countries that are subject to USA export restrictions.

TRTA does not warrant that the Software will meet your requirements or that its use will be uninterrupted or error-free. The information, Software, products, and services included on the TRTA site may include inaccuracies or typographical errors. TRTA and/or its respective suppliers may make improvements and/or changes periodically to the information on the TRTA site. Advice received via the TRTA site should not be relied upon for personal, legal or financial decisions and you should consult an appropriate professional for specific advice tailored to your situation. The entire risk as to the quality and performance of the Software is with You, and You are solely responsible for the accuracy of all financial reports and tax returns produced by the Software. THE SOFTWARE IS WARRANTED ONLY TO PERFORM IN ACCORDANCE WITH THE EXPRESS TERMS OF THIS LICENSE AGREEMENT. EXCEPT AS EXPRESSLY SET FORTH HEREIN, TRTA AND/OR ITS RESPECTIVE SUPPLIERS MAKE NO REPRESENTATIONS ABOUT THE SUITABILITY, RELIABILITY, TIMELINESS, AND ACCURACY OF THE INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS CONTAINED ON THE TRTA SITE. THE TRTA SITE, THE SOFTWARE, AND ALL SUCH INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS ARE PROVIDED “AS IS” WITHOUT WARRANTY OF ANY KIND. TRTA AND/OR ITS RESPECTIVE SUPPLIERS HEREBY DISCLAIM ALL OTHER WARRANTIES, INCLUDING ALL IMPLIED WARRANTIES AND CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT.

IN NO EVENT SHALL TRTA BE LIABLE FOR PENALTIES, INTEREST OR TAXES ASSESSED BY A TAXING AUTHORITY, OR ANY THIRD PARTY CLAIMS AGAINST TRTA OR YOU, OR ANY DAMAGES WITH RESPECT TO WHICH YOU CONTRIBUTED OR ACTED AS AN INTERVENING CAUSE. THE TOTAL LIABILITY OF TRTA OR ITS SUPPLIERS FOR ANY REASON AND UPON ANY CAUSE OF ACTION WHATSOEVER SHALL NOT EXCEED THE TOTAL PAYMENTS MADE BY YOU TO TRTA WITH RESPECT TO THE TRTA SITE FOR THE THEN CURRENT TAX YEAR. IN NO EVENT SHALL TRTA AND/OR ITS SUPPLIERS BE LIABLE FOR ANY INDIRECT, PUNITIVE, INCIDENTAL, SPECIAL, CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF USE, DATA OR PROFITS, ARISING OUT OF OR IN ANY WAY CONNECTED WITH THE USE OR PERFORMANCE OF THE TRTA SITE, WITH THE DELAY OR INABILITY TO USE THE TRTA SITE, THE PROVISION OF OR FAILURE TO PROVIDE SERVICES, OR FOR ANY INFORMATION, SOFTWARE, PRODUCTS, SERVICES AND RELATED GRAPHICS OBTAINED THROUGH THE TRTA SITE, OR OTHERWISE ARISING OUT OF THE USE OF THE TRTA SITE, WHETHER BASED ON CONTRACT, TORT, STRICT LIABILITY OR OTHERWISE, EVEN IF TRTA OR ANY OF ITS SUPPLIERS HAS BEEN ADVISED OF THE POSSIBILITY OF DAMAGES. BECAUSE SOME STATES/JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, THE ABOVE LIMITATION MAY NOT APPLY TO YOU. IF YOU ARE DISSATISFIED WITH ANY PORTION OF THE TRTA SITE, OR WITH ANY OF THESE TERMS OF USE, YOUR SOLE AND EXCLUSIVE REMEDY IS TO DISCONTINUE USING THE TRTA SITE. THE SOFTWARE IS NOT RETURNABLE OR REFUNDABLE.

TRTA regards you as the sole Licensee and authorized custodian of the Software for purposes of receiving telephone support. Contact support@taxsimple.com with questions or problems with the TRTA website.

TRTA reserves the right, at any time, and it in its sole discretion, to change the terms, conditions, and notices under which the TRTA site is offered.

This Agreement may not be modified or altered except by written instrument duly executed by both parties. TRTA shall not be liable to You for any delay or failure to perform due to causes beyond its reasonable control. The waiver or failure of TRTA to exercise any right provided for herein shall not be deemed a waiver of any further right hereunder. No action, regardless of form arising out of this Agreement may be brought by either party more than one year after the cause of action has arisen, with the exception of violation of TRTA’s proprietary rights in the Software. Neither party may assign its rights, duties or obligations under this Agreement, in whole or in part, without the prior written consent of the other party, which consent shall not be unreasonably withheld; however, either party may assign, upon written notice to the other party, this Agreement to any present or future parent, subsidiary, or affiliate, or as part of the sale of its business using the Software provided hereunder or pursuant to any merger, consolidation, or other reorganization, without the other party’s consent. An assignee of either party, as authorized hereunder, shall assume all of the rights and obligations of the assigning party set forth in this Agreement. All provisions of this Agreement relating to confidentiality or nondisclosure shall survive the termination of this Agreement. In the event TRTA determines it is necessary to hire the services of an attorney any of its rights hereunder, you shall pay such reasonable legal fees and court costs as are incurred by TRTA. This agreement is governed by the laws of the State of New York. You hereby consent to the exclusive jurisdiction and venue of the courts of the State of New York for the resolution of all disputes arising out of or relating to the use of the TRTA site. Use of the TRTA site is unauthorized in any jurisdiction that does not give effect to all provisions of these terms and conditions, including without limitation this paragraph. You agree that no joint venture, partnership, employment, or agency relationship exists between you and TRTA, as a result of this agreement or use of the TRTA site. TRTA’s performance is subject to compliance with existing laws, and nothing contained in this agreement is in derogation of TRTA’s right or obligation to comply with governmental, court and law enforcement requests or requirements relating to your use of the TRTA site or information provided to or gathered by TRTA with respect to such use. If any part of this agreement is determined to be invalid or unenforceable, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of the agreement shall continue in effect. This agreement constitutes the entire agreement between you and TRTA with respect to the TRTA site and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written, between you and TRTA with respect to the TRTA site. A printed version of this agreement and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this agreement to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form.