Frontline offers a variety of educational products and services. References to "Frontline" in the web site refer either to Frontline Business Group or to its subsidiaries and affiliates.

By accessing this web site, you agree to be bound by and accept the following terms:

The contents of this web site are provided for information purposes only and are not intended to provide to you specific advice with respect to your financial, investment, tax, legal or accounting matters. For information specific to your situation you should consult appropriate investment, legal or accounting professional of your own choice. If you rely on the information contained on this web site without seeking advice of a professional you do so at your own risk.

In addition to these terms and conditions you are bound by the specific terms and conditions set out in disclaimers applicable to various portions of this site. Frontline, its subsidiaries and affiliates are not responsible in any manner for direct, indirect, special or consequential damages howsoever caused, arising out of the use of this site.

The terms and conditions under which products and services are offered may differ from those set out on this web site and may change from time to time. Products and services are provided only in accordance with the terms of the specific consulting agreement product, prospectus or other documents or contracts. In case of any inconsistency between the content of this web site and any such consulting agreement product, prospectus or other document or contract, the terms of the consulting agreement product, prospectus or other document or contract shall prevail.

The materials presented in this web site may contain inaccuracies and typographical errors. Frontline does not warrant the accuracy or completeness of the materials or the reliability of any advice, opinion, statement or other information displayed or distributed through the site. You acknowledge that any reliance on any such opinion, advice, statement, memorandum, or information shall be at your sole risk. Frontline reserves the right, in its sole discretion, to correct any errors or omissions in any portion of the site. Frontline may make any other changes to the site, the materials and the products, programs, services or prices (if any) described in the site at any time without notice.

This site, the information and materials on the site are provided "as is", and Frontline makes no warranties, representations, conditions or guarantees of any kind whatsoever, either express or implied by law (in contract or tort) or custom, including, but not limited to, any implied warranty of merchantability, fitness for any particular purpose, non-infringement, correspondence to sample, design, condition or quality.

As a convenience to you, Frontline may provide on this web site links to web sites operated by other entities. If you use these linked web sites, you will leave the Frontline web site. If you decide to visit any linked web site, you do so at your own risk, and it is your responsibility to take all protective measures to guard against viruses or other destructive elements. Frontline makes no warranty or representation regarding, and does not endorse, any linked web site or the information appearing thereon or any of the products or services described thereon. Links do not imply that Frontline or this web site sponsors, endorses, is affiliated or associated with, or is legally authorized to use any trademark, trade name, logo or copyright symbol displayed in or accessible through the links, or that any linked site is authorized to use any trademark, trade name, logo or copyright symbol of Frontline or any of its affiliates or subsidiaries.

This internet site is under constant revision and subject to change without notice. Due to the dynamic nature of the law, business, tax regulations and real estate market, we can make no guarantee as to the accuracy of the information presented. Frontline reserves the right, at its discretion, to change, modify, add or remove the content of our website at any time and without notice. We suggest that you check this information periodically for changes. If you use this website after we post changes to the information or the content of the site, you accept such changes. We expressly reserve the right to monitor any and all use of this website.

Although this website may provide information relating to approaches to investing or types of investments you might buy, sell or hold, no information available through the website is intended or should be construed as any advice, recommendation or endorsement from us as to any legal, tax, investment or other matter. In preparing the information contained in this website, we have not taken into account the investment needs, objectives and financial circumstances of any particular investor. This information has no regard to the specific investment objectives, financial situation and particular needs of any specific recipient of this information and investments discussed may not be suitable for all investors.

Any views expressed on this website by us were prepared based upon the information available to us at the time such views were written. Changed or additional information could cause such views to change. All information is subject to possible correction. Information may quickly become unreliable for various reasons, including changes in market conditions or economic circumstances. The levels and bases of taxation may also change from time to time.

In no event shall Frontline be liable for any damages (whether direct, indirect, punitive, incidental, special, consequential or otherwise) arising out of, or in any way connected with, the use or inability to use this website or for any information, software, products, or services obtained through or otherwise in connection with this website, in each case, regardless of whether such damages are based on contract, tort, strict liability, or other theories of liability. However, in no event shall Frontline's total liability to you for damages, losses, and causes of action (whether in contract, tort or otherwise) exceed the amount paid by you, if any, for accessing this website.

The information contained in this web site and its associated web sites is provided as a service to the Internet community, and does not constitute legal advice. We try to provide quality information, but we make no claims, promises or guarantees about the accuracy, completeness, or adequacy of the information contained in or linked to this web site and its associated sites and we make no claim that any of the available forms contained in this web site are appropriate for your particular needs.

As legal advice must be tailored to the specific circumstances of each case, and laws are constantly changing, nothing provided herein should be used as a substitute for the advice of competent counsel or tax professional.