[The information contained and accessed on this website is provided by the SUGIMOTO & ASSOCIATES, INC. entity indicated on the homepage as owner and operator of the website for general guidance and is intended to offer the user general information of interest.]
The information presented on this website should not be construed as legal, accounting, tax or other professional advice, consultation or service. You should consult with a SUGIMOTO & ASSOCIATES, INC. ("SUGIMOTO & ASSOCIATES") professional familiar with your particular factual situation concerning specific tax or other matters before making any decision. Do not transmit any confidential information until you have formally engaged SUGIMOTO & ASSOCIATES to perform services on your behalf. "SUGIMOTO & ASSOCIATES, INC." or "SUGIMOTO & ASSOCIATES," as used herein, refers to the parent company and any of its subsidiaries.

By accessing this website you acknowledge that you have read and understood the Terms of Use and, having read and understood the Terms of Use, you voluntarily agree to be bound by the Terms of Use. You also agree to comply with all laws and regulations applicable to the use of the website, to the use of the Internet, and to the activities involved in using this website.

If you do not agree with the Terms of Use, then do not use this website.

Copyright
The information presented on the website is copyrighted, and any unauthorized use of such content may violate copyright, trademark and other laws. Should a user download the information on the website for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials on any copies of the material. Information on the website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

Situs
This website is controlled by SUGIMOTO & ASSOCIATES from its offices within Florida. SUGIMOTO & ASSOCIATES complies with all laws of Florida applicable to this website and to the Internet. Visitors who choose to visit this website from other jurisdictions do so on their own initiative. Those visitors are solely responsible for compliance with their local laws.

Venue & Jurisdiction
Claims relating to this website, to the use of this website, and to the information content, material, goods and services available through this website are governed by the laws of Florida. You hereby unconditionally, voluntarily, and irrevocably consent to submit to the exclusive jurisdiction of the courts of Miami-Dade County, Florida for any litigation concerning this website and your use of this website. You agree not to plead forum non-conveniens in any such action.

Privacy
Please read our Website Privacy Policy.

Limitation on Usage
SUGIMOTO & ASSOCIATES may limit your access to any part of this website without notice to you. SUGIMOTO & ASSOCIATES may terminate your use of this website at any time.

Visitor On-Line Conduct

Web Links
Any links provided on this website to third party external websites are for general informational purposes only and SUGIMOTO & ASSOCIATES does not adopt or endorse any third party statements contained or presented on such websites.

Further, the following web link activities are explicitly prohibited by SUGIMOTO & ASSOCIATES and may present trademark and copyright infringement issues:

For further statements and representations regarding the information provided on this website, please review our Privacy Policy.

Digital Millennium Copyright Act
Transmission of Third Party Content
You may not upload, post or otherwise distribute on this website anything protected by copyright or other proprietary rights unless the owner of the applicable copyright or proprietary right has given you express authorization for such uploading, posting or distribution on the Web. Anything for which permission has been granted to upload, post, or otherwise distribute must contain the notice " 2011 SUGIMOTO & ASSOCIATES, INC. - used by express permission." The unauthorized use, uploading, posting, and/or distribution of content protected by copyright or other proprietary rights is illegal and subjects the malfeasant to civil penalties and criminal prosecution. SUGIMOTO & ASSOCIATES, its affiliates, officers, directors, employees, agents or any such similarly situated persons or entities are not liable for damages resulting from any infringement resulting from your actions involving copyrighted or proprietary right protected material.

SUGIMOTO & ASSOCIATES, pursuant to the Digital Millennium Copyright Act, designates its General Counsel to receive complaints and notices of suspected copyright infringements. SUGIMOTO & ASSOCIATES's General Counsel can be reached via e-mail at generalcounsel@SugimotoAssociates.com and by regular mail at PO Box 164438 Miami, FL 33116-4438, Attn: General Counsel.

You are prohibited from uploading, posting or otherwise distributing on this website any unlawful, threatening, libelous, defamatory, obscene, pornographic or profane content that could produce any civil or criminal liability for either yourself or for SUGIMOTO & ASSOCIATES, its affiliates, officers, directors, employees, agents or any such similarly situated persons or entities.

DISCLAIMER
While every effort has been made to offer current and accurate information, errors can occur. SUGIMOTO & ASSOCIATES assumes no liability or responsibility for any errors or omissions in the content contained on this Site or on third party external websites. Further, this website may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances. In no event will SUGIMOTO & ASSOCIATES or its related entities, or the agents or employees of the foregoing, be liable to you or anyone else for any decision made or action taken in reliance on the information in this website, or in third party external websites, or for any damages, including, but not limited to, compensatory, punitive, direct, indirect, incidental, consequential, special or similar damages, even if advised of the possibility of such damages.

AS-IS and AS-AVAILABLE
This website is provided "AS-IS" and "AS-AVAILABLE." SUGIMOTO & ASSOCIATES makes no representations or warranties of any kind, express or implied, concerning the operation of this website, the content, goods and/or services available on or through this website. You agree to visit this website solely at your own risk. You agree that your use of this website, and any content, goods and/or services available through this website is solely at your own risk. We do not warrant that this website will be available at all times or that a visitor's use will be continuous and/or error free.

We do not make any warranties that the content, goods and/or services available through this website are accurate, reliable or current. We make no warranty concerning the results that may be obtained from the use of this website or any content, goods and/or services available through this website.

SUGIMOTO & ASSOCIATES DISCLAIMS, TO THE MAXIMUM EXTENT PERMISSIBLE BY RELEVANT STATE LAW, ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF FITNESS FOR A PARTICULAR PURPOSE AND IMPLIED WARRANTIES OF MERCHANTABILITY. THE LAWS OF YOUR STATE MAY PROVIDE ADDITIONAL WARRANTIES OR LIMIT THE ABILITY OF SUGIMOTO & ASSOCIATES, INC. TO LIMIT WARRANTIES.

LIMITATION OF LIABILITY
SUGIMOTO & ASSOCIATES will not be liable for any damages of any kind, including but not limited to compensatory, punitive, direct, indirect, incidental, consequential, special or similar damages, even if advised of the possibility of such damages, arising from the use of this website or third party external websites. Neither we, nor any other party involved in creating, producing, serving, hosting, maintaining and/or updating this website shall be liable, under any circumstances, for any damages, including but not limited to compensatory, punitive, direct, indirect, incidental, consequential, special or similar damages, including, but not limited to damages arising from mistakes, omissions, interruptions, deterioration or corruption of files, deletion or corruption of e-mail, errors, loss of data, loss of profits, defects, viruses, and/or delays, that result from your use of or inability to use this website, resulting from acts including but not limited to acts of god, network failure, hardware or software failure, theft, unauthorized access, SUGIMOTO & ASSOCIATES's negligence or your own errors and/or omissions, and any other cause, even if Sugimoto & Associates, Inc. has been advised of the possibility of such damages. You agree that this section applies to all content, goods and services available through this website. In any jurisdiction where exclusion or limitation of liability for any type of damage is prohibited, SUGIMOTO & ASSOCIATES's liability is limited to the maximum extent allowed by that jurisdiction.

Indemnity
You agree to indemnify SUGIMOTO & ASSOCIATES from any damages, losses, costs, or expenses that it may incur as a result of your use of this website or your use of the content, goods and/or services available through this website.

Severability
If any provision of these terms of use is held invalid or unenforceable in whole or in part in any jurisdiction, that provision shall be ineffective in that jurisdiction without affecting the validity or enforceability of the remaining provisions of these terms of use.

Integration Clause
You hereby acknowledge that these terms of use, including all documents referenced herein, represent the entire understanding between you and SUGIMOTO & ASSOCIATES concerning your use of this website, and the content, products and services available on this website.