COPELAND BUHL & COMPANY PLLP

WEBSITE TERMS OF USE

www.copelandbuhl.com

Last revised: October 28, 2016

PLEASE CAREFULLY READ THESE WEBSITE TERMS OF USE BEFORE YOU USE THE WEBSITE, AS DEFINED BELOW. IF YOU DO NOT AGREE TO THESE TERMS OF USE, DO NOT USE THE WEBSITE. BY USING THE WEBSITE, YOU AGREE TO THESE WEBSITE TERMS OF USE.

1. Acceptance of the Terms of Use.

These terms of use are entered into by and between you and Copeland Buhl & Company PLLP (“Company”, “we” or “us”). The following terms and conditions, together with any documents expressly incorporated by reference (collectively, these “Terms of Use”), govern your access to and use of copelandbuhl.com (the “Website”) and any content, functionality, or service we provide on or through the Website.

Our Website Privacy Policy is hereby incorporate by reference and is available on this Website at www.copelandbuhl.com/privacy-policy.php. You hereby consent to all actions we take with respect to your information consistent with our Website Privacy Policy.

2. Legal Disclaimer.

We are providing the contents of the Website to provide general information about matters of general interest. Laws, rules, and regulations frequently change, and can only be applied and understood in the context of specific facts that vary from situation to situation. Additionally, there may be omissions or inaccuracies in the contents of the Website. Therefore, the contents and information contained on the Website are not a substitute for advice from a professional adviser. We do not warrant the accuracy, completeness or usefulness of any content on the Website. We are not rendering advice through the Website and you must not take any action based on the information provided by us through the Website. If you need advice, you should consult an accounting, tax, legal, or other competent professional adviser.

3. Changes to the Terms of Use or Website.

We may revise and update these Terms of Use from time to time. All changes are effective immediately when we post them, and apply to all use of the Website thereafter. Your continued use of the Website following the posting of revised Terms of Use means that you accept and agree to the changes. You are responsible for periodically visiting these Terms of Use to check for any revisions or updates. Please check these Terms of Use periodically for revisions or updates.

We may update the content on this Website from time to time, but its content is not necessarily complete or up-to-date. We may, but are not obligated to, notify you of any changes to the Website. Any of the content on the Website may be out of date at any given time, and we are under no obligation to update such material.

4. Accessing the Website and Account Security.

We may withdraw or amend the Website, and any content, functionality, or service we provide on or through the Website, in our sole discretion, without notice. We disclaim liability if for any reason all or any part of the Website is unavailable at any time or for any period. From time to time, we may restrict access to part of or the entire Website for some or all users.

You are responsible for:

· Making all arrangements necessary for you to have access to the Website.

· Ensuring that all persons who access the Website through your internet connection are aware of these Terms of Use and comply with them.

To access the Website or parts of the Website, you may be asked to provide certain registration details or other information. It is a condition of your use of the Website that all the information you provide on the Website is correct, current and complete.

If you create, or are provided with, a user name, password or any other piece of information as part of our security procedures, you must treat such information as confidential, and you must not disclose it to any other person or entity. You also acknowledge that your account is personal to you and you agree not to provide any other person with access to this Website or portions of it using your user name, password or other security information. You agree to notify us immediately of any unauthorized access to or use of your user name or password or any other breach of security. You also agree to ensure that you exit from your account at the end of each session. You should use particular caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information.

We have the right to disable any user name, password, or other identifier, whether created by you or provided by us, at any time if, in our opinion, you or another person for whom you are responsible have violated any provision of these Terms of Use.

5. Intellectual Property Rights.

The Website and its contents and functionality (including but not limited to all information, software, text, displays, images, video and audio, and the design, selection and arrangement thereof) are owned by us, our licensors, or other providers of such material and are protected by United States and international copyright, trademark, patent, trade secret and other intellectual property or proprietary rights laws.

These Terms of Use permit you to use the Website and its contents and functionality for general informational, non-commercial use only. You must not reproduce, distribute, modify, create derivative works of, publicly display, publicly perform, republish, download, store or transmit any of the material on our Website, except as follows:

· Your computer may temporarily store copies of such materials in RAM incidental to your accessing and viewing those materials.

· You may store files that are automatically cached by your Web browser for display enhancement purposes.

· You may print or download one copy of a reasonable number of pages of the Website for your own general informational, non-commercial use and not for further reproduction, publication or distribution.

You must not:

· Modify copies of any materials from the Website.

· Use any illustrations, photographs, video or audio sequences or any graphics separately from the accompanying text from the Website.

· Delete or alter any copyright, trademark or other proprietary rights notices from copies of materials from the Website.

You must not access or use for any commercial purposes any part of the Website or any services or materials available through the Website unless we have provided permission through a separate written agreement. If you wish to make any use of material on the Website other than that set out in this section, you must get our prior written permission, which you may request at info@copelandbuhl.com. We are not obligated to respond to you request.

If you print, copy, modify, download or otherwise use or provide any other person with access to any part of the Website in breach of the Terms of Use, your right to use the Website will cease immediately and you must, at our option, return or destroy any copies of the materials you have made. No right, title or interest in or to the Website or any content on the Website is transferred to you, and all rights not expressly granted are reserved by us. Any use of the Website not expressly permitted by these Terms of Use is a breach of these Terms of Use and may violate U.S. and international copyright, trademark law, and other laws.

6. Trademarks.

The Company name, Copeland Buhl & Company, the Copeland Buhl logo, and all related names, logos, product and service names, designs and slogans, in any form, are our trademarks or those of our affiliates or licensors. You must not use such marks without our prior written permission, which you may request at info@copelandbuhl.com. We are not obligated to respond to you request. All other names, logos, product and service names, designs and slogans on this Website are the trademarks of their respective owners.

7. Prohibited Uses.

You may use the Website only for lawful purposes and in accordance with these Terms of Use.

You agree not to use the Website:

· In any way that violates any applicable federal, state, local or international law or regulation (including, without limitation, any laws regarding the export of data or software to and from the US or other countries).

· For the purpose of exploiting, harming or attempting to exploit or harm minors in any way by exposing them to inappropriate content, asking for personally identifiable information or otherwise.

· To send, knowingly receive, upload, download, use or re-use any material which does not comply these Terms of Use.

· To transmit, or procure the sending of, any advertising or promotional material, including any “junk mail”, “chain letter” or “spam” or any other similar solicitation.

· To impersonate or attempt to impersonate us, our employees, another user or any other person or entity (including, without limitation, by using e-mail addresses associated with any of the foregoing).

· To engage in any other conduct that restricts or inhibits anyone’s use or enjoyment of the Website, or which, as determined by us, may harm us, our employees, or users of the Website or expose us or them to liability.

· In any manner that could disable, overburden, damage, or impair the Website or interfere with any other party’s use of the Website, including their ability to engage in real time activities through the Website.

Additionally, you agree not to:

· Use any robot, spider or other automatic device, process or means to access the Website for any purpose, including monitoring or copying any of the material on the Website.

· Use any manual process to monitor or copy any of the material on the Website or for any other unauthorized purpose without our prior written consent.

· Use any device, software or routine that interferes with the proper working of the Website.

· Introduce any viruses, trojan horses, worms, logic bombs or other material which is malicious or technologically harmful.

· Attempt to gain unauthorized access to, interfere with, damage or disrupt any parts of the Website, the server on which the Website is stored, or any server, computer or database connected to the Website.

· Attack the Website via a denial-of-service attack or a distributed denial-of-service attack.

· Otherwise attempt to interfere with the proper working of the Website.

8. Links from the Website and Content Provided by Third Parties.

If the Website contains links to other sites and resources provided by third parties, such links are provided for your convenience only. We have no control over the contents of those sites or resources, and accept no responsibility for them or for any loss or damage that may arise from your use of them. If you decide to access any of the third party websites linked to this Website, you do so entirely at your own risk and subject to the terms and conditions of use for such websites, which may or may not be posted on those websites and which we are not obligated to provide to you.

This Website may include content provided by third parties. Any statements and opinions expressed in content provided by third parties is solely the responsibility of the third party and do not necessarily reflect our opinion. We are not responsible, or liable to you or any third party, for the content or accuracy of any content provided by any third parties. Any reliance you place on such content is strictly at your own risk. We disclaim all liability and responsibility arising from any reliance placed on such content by you or any other visitor to the Website, or by anyone who may be informed of any of its contents.

9. Disclaimer of Warranties.

You understand that we cannot and do not guarantee or warrant that files available for downloading from the internet or the Website will be free of viruses or other destructive code. You are responsible for implementing sufficient procedures and checkpoints to satisfy your particular requirements for anti-virus protection and accuracy of data input and output, and for maintaining a means external to our site for any reconstruction of any lost data.

WE WILL NOT BE LIABLE FOR ANY LOSS OR DAMAGE CAUSED BY A DISTRIBUTED DENIAL-OF-SERVICE ATTACK, VIRUSES OR OTHER TECHNOLOGICALLY HARMFUL MATERIAL THAT MAY INFECT YOUR COMPUTER EQUIPMENT, COMPUTER PROGRAMS, DATA OR OTHER PROPRIETARY MATERIAL DUE TO YOUR USE OF THE WEBSITE OR ANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITE OR TO YOUR DOWNLOADING OF ANY MATERIAL POSTED ON IT, OR ON ANY WEBSITE LINKED TO IT.

YOUR USE OF THE WEBSITE, ITS CONTENT AND ANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITE IS AT YOUR OWN RISK. THE WEBSITE, ITS CONTENT AND ANY SERVICES OR ITEMS OBTAINED THROUGH THE WEBSITE ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, WITHOUT ANY WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. NEITHER THE COMPANY NOR ANY PERSON ASSOCIATED WITH THE COMPANY MAKES ANY WARRANTY OR REPRESENTATION WITH RESPECT TO THE COMPLETENESS, SECURITY, RELIABILITY, QUALITY, ACCURACY OR AVAILABILITY OF THE WEBSITE. WITHOUT LIMITING THE FOREGOING, NEITHER THE COMPANY NOR ANYONE ASSOCIATED WITH THE COMPANY REPRESENTS OR WARRANTS THAT THE WEBSITE, ITS CONTENT, FUNCTINOALITY, OR ANY SERVICES OR INFORMATION OBTAINED THROUGH THE WEBSITE WILL BE ACCURATE, RELIABLE, ERROR-FREE OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, THAT OUR SITE OR THE SERVER THAT MAKES IT AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS OR THAT THE WEBSITE OR ANY SERVICES OR INFORMATION OBTAINED THROUGH THE WEBSITE WILL OTHERWISE MEET YOUR NEEDS OR EXPECTATIONS.

THE COMPANY HEREBY DISCLAIMS ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, STATUTORY OR OTHERWISE, INCLUDING BUT NOT LIMITED TO ANY WARRANTIES OF MERCHANTABILITY, NON-INFRINGEMENT, AND FITNESS FOR PARTICULAR PURPOSE.

THE FOREGOING DOES NOT AFFECT ANY WARRANTIES WHICH CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.

10. Limitation on Liability.

IN NO EVENT WILL THE COMPANY, ITS AFFILIATES OR THEIR LICENSORS, SERVICE PROVIDERS, EMPLOYEES, AGENTS, OFFICERS OR DIRECTORS BE LIABLE FOR DAMAGES OF ANY KIND, UNDER ANY LEGAL THEORY, ARISING OUT OF OR IN CONNECTION WITH YOUR USE, OR INABILITY TO USE, THE WEBSITE, ANY WEBSITES LINKED TO IT, ANY CONTENT ON THE WEBSITE OR ANY WEBSITES LINKED TO IT OR ANY SERVICES OR INFORMATION OBTAINED THROUGH THE WEBSITE OR ANY WEBSITES LINKED TO IT, INCLUDING ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, INCLUDING BUT NOT LIMITED TO, PERSONAL INJURY, PAIN AND SUFFERING, EMOTIONAL DISTRESS, LOSS OF REVENUE, LOSS OF PROFITS, LOSS OF BUSINESS OR ANTICIPATED SAVINGS, LOSS OF USE, LOSS OF GOODWILL, LOSS OF DATA, AND WHETHER CAUSED BY TORT (INCLUDING NEGLIGENCE), BREACH OF CONTRACT OR OTHERWISE, EVEN IF FORESEEABLE.

THE FOREGOING DOES NOT AFFECT ANY LIABILITY WHICH CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW.

11. Indemnification.

You agree to defend, indemnify and hold harmless the Company, its affiliates, licensors and service providers, and its and their respective officers, directors, employees, contractors, agents, licensors, suppliers, successors and assigns from and against any claims, liabilities, damages, judgments, awards, losses, costs, expenses or fees (including reasonable attorneys’ fees) arising out of or relating to your violation of these Terms of Use or your use of the Website, including, but not limited to, any use of the Website’s content, services and products other than as expressly authorized in these Terms of Use or your use of any information obtained from the Website.

12. Governing Law and Jurisdiction.

All matters relating to the Website and these Terms of Use and any dispute or claim arising therefrom or related thereto (in each case, including non-contractual disputes or claims), shall be governed by and construed in accordance with the internal laws of the State of Minnesota without giving effect to any choice or conflict of law provision or rule (whether of the State of Minnesota or any other jurisdiction).

Any legal suit, action or proceeding arising out of, or related to, these Terms of Use or the Website shall be instituted exclusively in the federal courts of the United States or the courts of the State of Minnesota, in each case located in the City of Minneapolis and County of Hennepin, although we retain the right to bring any suit, action or proceeding against you for breach of these Terms of Use in your country of residence or any other relevant country. You waive any and all objections to the exercise of jurisdiction over you by such courts and to venue in such courts.

13. WAIVER OF JURY TRIAL.

YOU AND THE COMPANY HEREBY WAIVE THE RIGHT TO A TRIAL BY JURY IN ALL MATTERS, DISPUTES, OR CLAIMS THAT ARISE FROM OR RELATE TO YOUR USE OF THE WEBSITE OR THESE TERMS OF USE.

14. WAIVER OF RIGHT TO BRING A CLASS ACTION LAWSUIT.

YOU AND THE COMPANY HEREBY AGREE THAT ALL MATTERS, DISPUTES, OR CLAIMS THAT ARISE FROM OR RELATE TO YOUR USE OF THE WEBSITE OR THESE TERMS OF USE MUST BE BROUGHT IN YOUR OR THE COMPANY’S INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS OR REPRESENTATIVE PROCEEDING. BY USING THE WEBSITE AND AGREEING TO THESE TERMS OF USE, YOU AGREE THAT YOU AND THE COMPANY ARE EACH WAIVING THE RIGHT TO FILE A CLASS ACTION LAWSUIT, PARTICIPATE IN A CLASS ACTION, OR LITIGATE ON A CLASS-WIDE BASIS. YOU AND THE COMPANY AGREE THAT YOU AND THE COMPANY HAVE EXPRESSLY AND KNOWINGLY WAIVED THESE RIGHTS TO THE FULLEST EXTENT ALLOWED BY LAW.

15. LIMITATION ON TIME TO FILE CLAIMS.

ALL MATTERS, DISPUTES, OR CLAIMS THAT ARISE FROM OR RELATE TO YOUR USE OF THE WEBSITE OR THESE TERMS OF USE MUST BE COMMENCED WITHIN ONE (1) YEAR AFTER THE CLAIM ACCRUES, OTHERWISE SUCH CLAIM IS PERMANENTLY BARRED.

16. Waiver and Severability.

No waiver of by the Company of any term or condition set forth in these Terms of Use shall be deemed a further or continuing waiver of such term or condition or a waiver of any other term or condition, and any failure of the Company to assert a right or provision under these Terms of Use shall not constitute a waiver of such right or provision. If any provision of these Terms of Use is held by a court or other tribunal of competent jurisdiction to be invalid, illegal or unenforceable for any reason, such provision shall be eliminated or limited to the minimum extent such that the remaining provisions of the Terms of Use will continue in full force and effect.

17. Entire Agreement.

The Terms of Use (and any documents incorporated herein by reference) constitute the sole and entire agreement between you and the Company with respect to the Website and supersede all prior and contemporaneous understandings, agreements, representations and warranties, both written and oral, with respect to the Website.

18. Your Comments and Concerns.

This Website is operated by Copeland Buhl & Company PLLP, located at 800 East Wayzata Blvd, Suite 300, Wayzata, MN 55391. All feedback, comments, requests for technical support and other communications relating to the Website or these Terms of Use should be directed to info@copelandbuhl.com. We may, but are not required to, respond to your correspondence or further communication.