Use of material
SJM either owns the intellectual property rights in the underlying HTML, text, images, audio clips, video clips, software, and other content (collectively, the "Material") that is made available to you on this Site, or has obtained the permission of the owner of the intellectual property in such Material to use the Material on this Site. Except as provided in these Terms, SJM prohibits the use, redistribution or copying of any Material on this Site without its express written permission.
SJM hereby authorizes you to display on your computer, download, and print pages of this website, subject to the following provisions: (i) the copyright notice appears on all such printouts; (ii) the Material will not be altered in any manner; and (iii) the Material is only to be used for personal educational and non-commercial use and will not be redistributed, broadcast, or copied to any other media.
The product names, company names, logo, trademarks, and service marks (collectively, the "Marks") displayed on this Site, are either owned by SJM and/or third-party licensors. You are not permitted to use the Marks without the prior written consent of SJM or such third party that may own the Marks. Any unauthorized use of any such Marks may be a violation of the rights of SJM or a third party. The Site, and the Material contained herein in no way grant any license or right to use any Mark displayed on the Site. Users are prohibited from using the Marks displayed on the Site or the Material or any other content on the Site, except as provided in these Terms.
The information at this Site has been provided by SJM for general information purposes. The Site, and the related Material, do not implicate any client, advisory, fiduciary, or professional relationship between you and SJM and neither SJM nor any other person is, in connection with the Site and Material, engaged in rendering auditing, accounting, tax, legal, investment, advisory, consulting, or any other professional service or advice. Neither the Site nor the Material on or accessed through the Site should be considered a substitute for your independent investigation and your sound technical business judgment. You should consult with a professional advisor familiar with your particular factual situation for advice or service concerning any specific matters.
SJM is not licensed to practice law, nor does it practice law. The Site, and the related Material, is for general guidance purposes and not a substitute for compliance obligations. The reader also is cautioned that this Material may not be applicable to, or suitable for, the reader’s specific circumstances or needs, and may require consultation with counsel if any action is to be contemplated. The reader should contact his or her SJM or other professional prior to taking any action based upon this information. SJM assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.
THE CONTENT OF THIS WEBSITE IS PROVIDED "AS IS" WITHOUT ANY WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, SJM EXPRESSLY DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED INCLUDING, BUT NOT LIMITED TO, ANY WARRANTIES OF MERCHANTABILITY; FITNESS FOR A PARTICULAR PURPOSE; OR NON-INFRINGEMENT OF INTELLECTUAL PROPERTY. ALTHOUGH SJM USES REASONABLE EFFORTS TO MAINTAIN THE ACCURACY AND CURRENCY OF THE MATERIAL OF THIS SITE, SJM MAKES NO WARRANTIES OR REPRESENTATIONS AS TO ITS ACCURACY OR CURRENCY. THIS SITE MAY CONTAIN TYPOGRAPHICAL ERRORS AND TECHNICAL INACCURACIES. SJM ASSUMES NO LIABILITY OR RESPONSIBILITY FOR ANY ERRORS OR OMISSIONS IN THE MATERIAL OF THIS SITE.
Limitation of liability
Neither SJM nor any of its affiliates shall be liable for any damages of any kind arising from or in connection with the use of the Site or the Material, including mistakes, omissions, interruptions, deletion of files or email, errors, defects, viruses or delays in operation or transmission, even if SJM is expressly advised of the possibility of such damages. This is a comprehensive limitation of liability that applies to all damages of any kind, including compensatory, direct, indirect, punitive, special, incidental or consequential damages, including but not limited to damages for lost profits, loss or inaccuracy of data or loss of revenue.
Links to third-party sites
Links to information on sites other than those operated by, or on behalf of, SJM are for your convenience only and are not an endorsement or recommendation of those sites.
SJM is a Colorado LLP.