PRIVACY POLICY
Effective date: September 15, 2007

Introduction

This Privacy Policy describes the personally identifiable information that Simon Semenoff LLC ("Simon Semenoff," "we," "us") collects in the United States ("U.S.") through our website located at www.simonsemenoff.com (the "Site") and how we use that information. Please note that this Privacy Policy applies solely to our online information-gathering and dissemination practices in connection with the Site, and does not apply to any of our practices conducted offline or outside of the U.S. If you have any questions or comments about this Privacy Policy or our practices regarding your personally identifiable information, please contact us at the telephone or fax numbers listed at the bottom of this page.

Terms of Use

By accessing, using or viewing this website, you hereby agree to be bound by this Terms of Use Agreement ("Terms of Use"). Simon Semenoff may revise these Terms of Use at any time by updating this posting. If you access, use or view this website after such revisions have been made, you will be bound by them. Therefore, you are advised to periodically review this page for such revisions. If you do not agree to these Terms of Use, please exit this website.

We reserve the right to change this statement of our Privacy Policy at any time. Therefore, to view our latest privacy practices, please review this statement regularly. By using our site, you are deemed to have accepted the terms of this statement. In the event we make a material change to our privacy policy we may so indicate on the main page of our site for a period of fifteen days after the change is effective.

To help diagnose problems with our server, administer our site, gather broad demographic information and generate user statistics, we may collect information such as your Internet Protocol (IP) address, your Internet host company (e.g., AOL), your Browser software (e.g., Microsoft Internet Explorer), your software platform (e.g., Windows), the duration of your visit to our site, and the domain (e.g., .COM, .NET, .JP) of the site from which you arrived at our site.

In accordance with rules promulgated by the Federal Trade Commission, a law firm which provides tax planning and tax preparation services to any person is required to inform such person of its policies regarding privacy of client information. As you are or may be one of the clients to whom we are providing such services, we are sending this notice to you. No action on your part is required.

This Website and emails from attorneys at Simon Semenoff may contain provisions concerning a federal tax issue or issues and any such information is not intended to be used, and may not be used by any taxpayer for the purposes of avoiding penalties that may be imposed on any taxpayer by the Internal Revenue Service. The foregoing statement is made pursuant to U.S. Treasury Regulations governing tax practice.

Information We May Collect

Simon Semenoff may collect personally identifiable information and non-personally identifiable information as described below:

(1) Personally identifiable information: In general, you do not have to provide us with your personally identifiable information to use this Site. However, certain services to which you may subscribe through this Site (e.g., our "legal updates" email messages and "events") may from time to time require you to provide personally identifiable information, such as your name, physical address, and email address. We use such personally identifiable information to respond to your inquiries and to send you newsletters or publications that you request. You may also receive other mailings relating to Simon Semenoff seminars or events that we think may be of interest to you. If you decide at any time that you no longer wish to receive mailings from us, please refer to the paragraph below titled Changing or Deleting Personal Information.

If you contact us by email through the Site, we may keep a record of your contact information and correspondence, and we reserve the right to use your email address, and any information that you provide to us in your message, to respond thereto. In addition, on rare occasions, we may send by email important administrative information regarding the Site or services to users who have provided us with their email addresses; because this information may be important to your use of the Site, it is not possible to "opt out" of receiving these emails.

The Site is not directed to children (under eighteen years of age), and Simon Semenoff does not knowingly collect personally identifiable information from such children. If you are younger than eighteen years old, please do not provide any personally identifiable information while using the Site.

(2) Non-personally identifiable information: we may use cookies to collect non-personally identifiable information in connection with the Site. Our web pages may incorporate "pixel tags", "web beacons", or similar tracking technologies (collectively, "pixel tags") that allow us or our agents to track the actions of users of our Site. Pixel tags are used to collect non-personally identifiable information, such as the name of your internet service provider, the IP address of the computer you are using, the type of browser software and operating system that you use, the date and time you access our Site, the website address, if any, from which you linked directly to our Site, the website address, if any, to which you travel from our Site, and other similar traffic-related information. We may also aggregate your information with similar data collected from other users to help us improve our Site and the services that we provide through our Site. We do not use such data in any way to create or maintain a personal profile of you or collect personally identifiable information from you.

How We Use the Information We Gather

Generally, we will not disclose personally identifiable information that we collect through your use of the Site to unaffiliated third parties. We reserve the right, however, to provide such information to our employees, contractors, agents, and designees to the extent necessary to enable them to perform certain Site-related services (e.g., web hosting, improve Site-related services and features, or maintenance services) on our behalf. We also reserve the right to disclose such information to any third party if we believe that we are required to do so for any or all of the following reasons: (i) by law; (ii) to comply with legal processes or governmental requests; (iii) to prevent, investigate, detect, or prosecute criminal offenses or attacks on the technical integrity of the Site or our network; and/or (iv) to protect the rights, property, or safety of Simon Semenoff and its affiliates, their partners, and employees, the users of the Site, or the public.

Changing or Deleting Personal Information

If you would like to change your personal information, or if you no longer wish to receive materials from us or want your personal information removed from Simon Semenoff's database, please contact us at us at the telephone or fax numbers listed at the bottom of this page. Alternatively, when you receive materials from us by email or other communications you can make use of the "opt out" provision in such communications so that we know that you no longer wish to receive such materials from us.

Security

Simon Semenoff seeks to adopt commercially reasonable security measures consistent with legal industry practice to assist in protecting against the loss, misuse, and alteration of personally identifiable information which is under our control. Unfortunately, no security system, or system of transmitting data over the Internet, can be guaranteed to be 100% secure. As a result of the foregoing, while we undertake commercially reasonable efforts to protect your personally identifiable information, we cannot guarantee the security of our servers, the means by which information is transmitted between your computer and Simon Semenoff's servers, or any information provided to us or to any third party through or in connection with the Site. You provide all such information entirely at your own risk.

Revisions to Privacy Policy

The Internet and the benefits it offers are evolving rapidly, as are the ways in which people use the Internet and the laws surrounding such use. Simon Semenoff therefore reserves the right to update and revise this Privacy Policy at any time. You can determine if this Privacy Policy has been revised since your last visit by referring to the "Effective Date of Current Policy" date at the top of this page. Your use of our Site constitutes your acceptance of the terms of the Privacy Policy as amended or revised by us, and you should therefore review this Privacy Policy regularly to ensure that you are aware of its terms.

Business Transfers

Simon Semenoff reserves the right to transfer any and all information that we collect from users, or that we otherwise collect in connection with the Site, including, without limitation, to affiliated or unaffiliated third parties, in the event of a sale or transfer of assets or of any portion of our business.

Links to Other Sites

Our Site may contain links to other websites ("Third-Party Sites"). Please be aware that we are not and cannot be responsible for the privacy practices of such other websites and that this Privacy Policy applies solely to the information which we collect through this Site. We encourage you to ensure that you read the privacy statements of all the destination websites which you visit. Links to Third-Party Sites are provided as citations and aids to help you identify and locate other Internet resources that may be of interest. If you link to one of these websites, you are transferred to another website beyond the control of Simon Semenoff and your privacy and conditions of your use at those websites will be governed by the privacy policy and terms of use at that website and not Simon Semenoff's policies and terms. Links to Third-Party Sites are not intended to state or imply that Simon Semenoff sponsors, or is affiliated or associated with, the linked sites or that Simon Semenoff is legally authorized to use any trade name, registered trademark, logo, legal or official seal, or copyrighted symbol that may be reflected in the links or the linked sites.

User Conduct

Simon Semenoff hereby grants you a personal, non-exclusive, non-transferable, revocable license to access and use our website and the information contained within this website. You may make up to two copies of information from this website for your own internal, personal, non-commercial purposes and provided that you maintain all applicable copyright and other policies. You may not assign or sublicense this license. Unless you receive Simon Semenoff's prior express written consent (except for the express limited purposes permitted above), you may not: (1) copy, reproduce, publish, distribute, create derivative works of, sell, transfer, display, transmit, compile or collect in a database, or in any manner commercially exploit, any copyright-protected element of the website, including the content and/or software on the website; (2) make any use of Simon Semenoff's trademarks, trade dress and/or other intellectual property; (3) frame or utilize framing techniques to enclose any trademark, logo, or other proprietary information (including, but not limited to, images, text, page layout, and/or form) of Simon Semenoff; or (4) use any meta tags or any other "hidden text" utilizing Simon Semenoff's name or trademarks. Please contact Simon Semenoff at the telephone or fax numbers at the bottom of this page with requests for permission.

Warranties & Disclaimers

THE INFORMATION PROVIDED THROUGH THE SIMON SEMENOFF WEBSITE IS FOR GENERAL INFORMATIONAL PURPOSES AND IS NOT INTENDED TO BE A COMPLETE DESCRIPTION OF THE TERMS, EXCLUSIONS, AND CONDITIONS APPLICABLE TO EVERY SERVICE OFFERED BY SIMON SEMENOFF. WHILE SIMON SEMENOFF AIMS TO KEEP THE INFORMATION ON THIS WEBSITE AS CURRENT AND ACCURATE AS POSSIBLE, THE CONTENT OF THIS WEBSITE, INCLUDING ANY LINKS TO THIRD-PARTY CONTENT, IS PROVIDED "AS IS" AND WITHOUT WARRANTIES, EXPRESS OR IMPLIED. SIMON SEMENOFF ASSUMES NO LIABILITY OR RESPONSIBILITY FOR ANY ERRORS OR OMISSIONS IN, OR RELIANCE UPON, THE INFORMATION IN THIS WEBSITE.

ALL WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO, NON-INFRINGEMENT, MERCHANTABILITY, OR FITNESS FOR A PARTICULAR USE OR PURPOSE, ARE HEREBY EXCLUDED TO THE FULLEST EXTENT OF THE LAW. SIMON SEMENOFF MAKES NO WARRANTY, AND EXPRESSLY DISCLAIMS ANY OBLIGATION, THAT THE CONTENT ON THIS WEBSITE WILL BE ACCURATE, COMPLETE, OR AVAILABLE AT ALL TIMES.

Limitations of Liability

TO THE MAXIMUM EXTENT PERMITTED BY LAW, SIMON SEMENOFF AND OUR MANAGERS, MEMBERS, PARTNERS, ASSOCIATES, ATTORNEYS, CONTRACTORS, SUBCONTRACTORS, AGENTS, EMPLOYEES, ASSIGNS, SUCCESSORS AND AFFILIATES SHALL NOT BE LIABLE TO YOU OR ANYONE ELSE FOR ANY DAMAGES OR INJURY, INCLUDING, BUT NOT LIMITED TO, DIRECT, INDIRECT, CONSEQUENTIAL, SPECIAL, INCIDENTAL, OR PUNITIVE DAMAGES, PERSONAL INJURY, MENTAL ANGUISH, OR EMOTIONAL DISTRESS THAT RESULT FROM THE USE OF, OR INABILITY TO USE THIS WEBSITE OR THE MATERIALS PROVIDED ON THIS WEBSITE. THIS INCLUDES, BUT IS NOT LIMITED TO, DAMAGES RESULTING FROM ACTIONS TAKEN BY YOU OR OTHERS IN RELIANCE ON INFORMATION CONTAINED IN THIS WEBSITE. YOU SPECIFICALLY ACKNOWLEDGE THAT SIMON SEMENOFF IS NOT LIABLE FOR ANY OFFENSIVE, DEFAMATORY, OR ILLEGAL CONDUCT OF ANY VISITOR TO THIS WEBSITE, OR USER OF INFORMATION OBTAINED THROUGH THIS WEBSITE. YOU AGREE THAT SIMON SEMENOFF SHALL NOT BE LIABLE FOR ANY DAMAGES UNDER ANY INDEMNITY OR THEORY, INCLUDING, WITHOUT LIMITATION, LIABILITY ARISING OUT OF CONTRACT, NEGLIGENCE, STRICT LIABILITY, TORT, PATENT OR COPYRIGHT INFRINGEMENT, OR OTHERWISE. SOME JURISDICTIONS MAY RESTRICT THESE LIMITATIONS OF LIABILITY.

Indemnity

You agree to defend, indemnify and hold Simon Semenoff and our managers, members, partners, associates, agents, attorneys, employees, contractors, subcontractors, assigns, successors, and affiliates harmless from and against any and all claims, demands, liabilities, judgments, losses, damages, costs, fees and expenses, including but not limited to reasonable attorneys' fees arising from or relating to your use of this website or your acts or omissions relating to this website, including but not limited to: (1) infringement or misappropriation of any intellectual property rights, (2) defamation, libel, slander, obscenity, pornography, or violation of the rights of privacy or publicity, (3) spamming, or any other offensive, harassing or illegal conduct or violation of this Agreement, or (4) any damage or destruction to our website, or to us, or to another person which is caused by or otherwise results from your acts and omissions.

Copyrights, Trademarks & Trade Dress

All content included on this website, the compilation of all content on this website and all software used on the site are the property of Simon Semenoff, its affiliates or its content suppliers, and are protected by U.S. and international copyright and trademark laws. Furthermore, SIMON SEMENOFF, SIMON SEMENOFF, LLC, SIMON|SEMONOFF, as well as other symbols, marks and drawings so indicated on this website and other Simon Semenoff graphics, logos, images, page headers and titles, button icons, scripts and trade and service names, are the copyrights, trademarks, trade dress and/or other intellectual property of Simon Semenoff in the U.S. and other countries.

Simon Semenoff makes no representations concerning, and assumes no liability for any infringing or non-infringing nature of any trademarks which appear on this website but are not owned by Simon Semenoff. Alleged copyright, trademark and trade dress violations should be reported to the Simon Semenoff webmaster in care of this website.

Termination for Failure to Comply with Terms of Use

We reserve the right to investigate suspected violations of these Terms of Use. If we become aware of possible violations, we may initiate an investigation that may include gathering information from you or any user involved and the complaining party, if any, and examination of other material. We may suspend the provision of our services temporarily, or we may permanently remove the material involved from our servers, cancel posts, provide warnings to you, or suspend or terminate your access to our services. We will determine what action will be taken in response to a violation on a case-by-case basis, and at our sole discretion.

You also hereby acknowledge that your breach of these Terms of Use may result in immediate and irreparable harm to Simon Semenoff, for which there will be no adequate remedy at law, and that Simon Semenoff shall be entitled to equitable relief to compel you to cease and desist all unauthorized use of this website. Your breach of these Terms of Use may also entitle Simon Semenoff to bring an action against you for any and all other remedies available at law or in equity.

© 2007 Simon Semenoff LLC
"To better serve our clients, we dedicate ourselves to learning all we can about their business"