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FGMK, LLC (collectively with its affiliates, “FGMK”, “us” or “our”) welcomes you to this website (“Website”) and FGMK’s other websites, apps, and online locations (together with the Website, each a “Site”, collectively, the “Sites”). Please note that the client portal available on the Website (“Client Portal”), which is used by clients of FGMK to send, receive and store client-specific accounting related documents and information (“Client-Specific Materials”), is not included in the definition of the “Sites” for the purpose of these Terms. Your access to and use of the Client Portal is governed by the End User License Agreement that you must expressly agree to and accept prior to accessing or using the Client Portal.
Your access to or use of certain aspects of the Sites may be subject to additional terms, conditions, details and specifications, posted to the Sites, or may require you to expressly agree to and accept additional terms and conditions (“Supplemental Terms”). By accessing or using those aspects of the Sites you are expressly agreeing to such Supplemental Terms. If there is a conflict between the terms and conditions of these Terms and those found in any Supplemental Terms, the terms and conditions of the Supplemental Terms will take precedence with respect to your access to or use of that area of the Site.
FGMK may revise or update these Terms from time to time. Accordingly, you should check the Terms regularly for revisions and updates. Should these Terms be revised, FGMK will post the changes on the Website and the new Terms will be effective immediately upon posting. Your continued use of the Sites following these changes means that you accept such revisions and updates. If FGMK makes any material changes to these Terms, in addition to posting the changes on the Website, FGMK will notify you in the manner and to the extent required by law. You can determine when the Privacy Statement was last revised by referring to the “Last Revised” legend at the bottom of this page.
Please review the Privacy Statement for the Sites, which is incorporated in these Terms. If you do not agree with the Privacy Statement, you are not authorized to use the Sites.
The Sites may contain links, advertisements, and postings to other websites operated by other parties (“Linked Sites”). The Linked Sites are not under the control of FGMK, and FGMK is not responsible for the contents or privacy practices of any Linked Site, including without limitation any link contained in a Linked Site, or any changes or updates to a Linked Site. FGMK is not responsible for transmissions you receive from any Linked Site. Any Linked Site provided by FGMK is provided to you only as a convenience, and the inclusion of such Linked Site does not imply endorsement by FGMK of the information, material, products or services of any other party or any Linked Site, nor does it imply any association with the Linked Site’s operators. Use of any and all Linked Sites is at your own risk. FGMK disclaims all liability with regard to your access to and use of information, material, products or services received from any Linked Sites or transactions that you enter into with any Linked Sites or other parties. You acknowledge and agree that FGMK is not responsible or liable, directly or indirectly, for any damage, loss or other claim caused or alleged to be caused by or in connection with, access to, use of or reliance on any content available on or through any other website or resource.
You acknowledge and agree that as between FGMK and you, all content available through the Sites, including, without limitation, text, brands, photographs, documents, graphics, audio, videos, logos, icons, images, media, data, charts, maps, software and other information and materials, ideas, proposals, concepts, content, works and deliverables (collectively, the “Content”) shall remain the exclusive property of FGMK and FGMK shall retain all rights with respect to same, including, the sole right to implement, use, publish and/or publicly disseminate the Content. For the avoidance of doubt, Client-Specific Materials are not included in the definition of “Content” for the purpose of these Terms. You agree that you will not use any Content other than as directed by FGMK, without FGMK’s prior written consent.
You acknowledge and agree that, as between FGMK and you, all right, title, and interest in and to the Sites and the Content, including, without limitation, any patents, copyrights, trademarks, trade secrets, inventions, know-how, and all other intellectual property rights, are owned exclusively by FGMK, its subsidiaries, affiliates, licensors, related entities other content providers, and are protected by United States intellectual property and other applicable laws.
The trademarks, service marks, logos, slogans, trade names and trade dress used on the Sites are proprietary to FGMK or its subsidiaries, affiliates, licensors, related entities or content providers. The names of and marks belonging to third party companies and products mentioned on the Sites may be the trademarks of their respective owners and do not constitute or imply affiliation with, or endorsement or recommendation of, FGMK by the respective third party trademark owners. Without limitation, FGMK® and other valuable trademarks are owned by FGMK.
All Content is the copyright and property of FGMK or its subsidiaries, affiliates, licensors, related entities or content providers and is protected by U.S. and international copyright laws. You agree not to copy, modify, distribute, disseminate, transmit, republish, sell, resell or exploit, for any purpose, any portion of the Sites or the Content, other than as expressly authorized by FGMK in writing.
As a condition of your use of the Sites, you represent and warrant to FGMK that you will not use the Sites for any purpose that is unlawful or prohibited by these Terms or any Supplemental Terms. You may not use the Sites in any manner which could damage, disable, overburden, or impair the Sites or interfere with any other party’s use and enjoyment of the Sites. You may not obtain or attempt to obtain any materials or information through the Sites by any means not intentionally made available or provided for through the Sites.
You agree to abide by any posted limitations relating to use, reproduction or dissemination of any Content found in these Terms or on the Sites. Any use of the Sites or Content in any way not expressly permitted by these Terms is prohibited, and may be actionable under the law.
The Sites are controlled within the United States of America and are directed to individuals residing in the United States. Those who choose to access the Sites from locations outside of the United States do so on their own initiative, and are responsible for compliance with local laws if and to the extent local laws are applicable. FGMK does not represent that the Sites or Content are appropriate outside the United States of America. FGMK reserves the right to limit the availability of the Sites for any person, geographic area or jurisdiction at any time, in its sole discretion.
The Sites are directed to persons 18 years of age or older. FGMK and the Sites do not knowingly collect information from children under age 18. If you are under age 18, you are not permitted to use the Sites or to submit any personally identifiable information to the Sites. If you use the Sites or provide information to FGMK through the Sites, you represent that you are 18 years of age or older and that you can legally enter into a binding contact.
YOU AGREE TO INDEMNIFY, DEFEND AND HOLD HARMLESS FGMK, ITS AFFILIATES, SUBSIDIARIES, AND SUPPLIERS, AND EACH OF THEIR RESPECTIVE OFFICERS, DIRECTORS, SHAREHOLDERS, EMPLOYEES, AGENTS, PARTNERS, MEMBERS, LICENSORS, LICENSEES, SERVICE PROVIDERS, ADVERTISERS, REPRESENTATIVES, SUCCESSORS AND ASSIGNS (COLLECTIVELY, THE “FGMK PARTIES”), AND OTHERS ACTING IN CONCERT WITH ANY OF THE FOREGOING, FROM AND AGAINST ANY AND ALL ANY CLAIMS, LOSSES, LIABILITIES, DAMAGES, JUDGMENTS, INTEREST, FINES, PENALTIES, COSTS AND EXPENSES OF ANY KIND OR NATURE, INCLUDING WITHOUT LIMITATION REASONABLE ATTORNEYS’ FEES AND COSTS (COLLECTIVELY, “LOSSES”) MADE BY YOU OR ON YOUR BEHALF OR BY ANY THIRD PARTY DUE TO, ARISING OUT OF OR IN CONNECTION WITH ANY ONE OR MORE OF THE FOLLOWING: (A) YOUR USE OF OR RELIANCE ON THE SITES OR ANY CONTENT OR ANY PORTION THEREOF; (B) YOUR DEALINGS IN CONNECTION WITH ANY OF THE FGMK PARTIES THROUGH THE SITES; (C) ANY MATERIALS OR CONTENT YOU SUBMIT OR TRANSMIT TO THE SITES; (D) YOUR VIOLATION OF THESE TERMS, ANY SUPPLEMENTAL TERMS, OR OTHER POLICIES OR GUIDELINES OR APPLICABLE LAWS THAT APPLY TO ANY OF THE SITES.
THE CONTENT IS NOT PROVIDED IN THE COURSE OF A PROFESSIONAL RELATIONSHIP BETWEEN FGMK AND YOU. THE CONTENT IS NOT INTENDED TO BE OR TO TAKE THE PLACE OF, AND SHOULD NOT BE USED AS, A SUBSTITUTE FOR RECEIVING ACTUAL TAX ADVICE, TAX CONSULTING SERVICES, OR OTHER ACCOUNTING, ADVISORY OR CONSULTING SERVICES (THE “SERVICES”) FROM AN ACCOUNTANT, CONSULTANT, ADVISOR OR OTHER PROFESSIONAL. FGMK WILL NOT PROVIDE SERVICES OR ANY ADVICE OR RECOMMENDATIONS RELATING TO YOUR PARTICULAR CIRCUMSTANCES THROUGH THE USE OF THE SITES. YOU SHOULD NOT ASSUME THAT INFORMATION ON A PARTICULAR TOPIC ON THE SITES IS COMPLETE OR UP-TO-DATE. CONTENT FOUND ON THE SITES IS FOR INFORMATIONAL USE ONLY. BEFORE MAKING DECISIONS OR TAKING ACTIONS, CONSULT A PROFESSIONAL ADVISER WHO HAS BEEN PROVIDED WITH ALL PERTINENT FACTS RELEVANT IN YOUR PARTICULAR SITUATION.
THE SITES, THE CONTENT, AND ANY PORTION THEREOF, ARE PROVIDED TO YOU ON AN “AS IS”, “AS AVAILABLE” BASIS WITHOUT WARRANTY OF ANY KIND, WRITTEN OR ORAL, EXPRESS OR IMPLIED, AND FGMK EXPRESSLY DISCLAIMS ALL OTHER REPRESENTATIONS AND WARRANTIES, INCLUDING WITHOUT LIMITATION ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, UNINTERRUPTED USE, ACCURACY, OPERABILITY AND/OR NON-INFRINGEMENT. FGMK MAKES NO REPRESENTATION OR WARRANTY AS TO THE ACCURACY, COMPLETENESS OR RELIABILITY OF ANY SITES, CONTENT, OR ANY PORTION THEREOF. YOU ARE RESPONSIBLE FOR VERIFYING ANY INFORMATION BEFORE RELYING ON IT. USE OF THE SITES, CONTENT AND SERVICES, OR ANY PORTION THEREOF, IS AT YOUR SOLE RISK. WITHOUT LIMITING THE FOREGOING, NOTHING IN THESE TERMS SHALL BE DEEMED TO BE A REPRESENTATION OR WARRANTY BY FGMK OF THE SAFETY, SUITABILITY, FUNCTIONALITY OR USEFULNESS OF ANY OF THE SITES, THE CONTENT, OR ANY PORTION THEREOF OR THAT USE OF THE SITES WILL BE AVAILABLE, UNINTERRUPTED OR ERROR-FREE, OR THAT ANY DATA, INFORMATION OR DOCUMENTS AVAILABLE ON OR ACCESSED THROUGH THE SITES WILL BE COMPLETE, ACCURATE OR FREE FROM ERRORS. YOU ARE RESPONSIBLE FOR TAKING ALL NECESSARY PRECAUTIONS TO ENSURE THAT ANY CONTENT YOU MAY OBTAIN FROM THE SITES IS FREE OF VIRUSES OR OTHER HARMFUL CODE.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL ANY OF THE FGMK PARTIES BE LIABLE TO YOU OR ANY THIRD PERSON OR PARTY FOR OR ON ACCOUNT OF (A) ANY LOSSES SUSTAINED, ASSESSED OR IMPOSED ON YOU OR ANY OTHER PERSON OR PARTY; OR (B) ANY DIRECT, INDIRECT, PUNITIVE, INCIDENTAL, EXEMPLARY, SPECIAL, OR CONSEQUENTIAL DAMAGES OR ANY OTHER LOSSES WHATSOEVER OF ANY KIND, WHETHER BASED ON CONTRACT, TORT, NEGLIGENCE, STRICT LIABILITY, STATUTORY LIABILITY OR OTHERWISE, EVEN IF ANY OF THE FGMK PARTIES HAD BEEN ADVISED OR HAD REASON TO KNOW OR OF THE POSSIBILITY OF SUCH LOSSES, WHICH DIRECTLY OR INDIRECTLY, ARISE OUT OF, RESULT FROM OR ARE IN ANY WAY CONNECTED WITH OR TO THE SITES, THE CONTENT, AND/OR THE RESULTS, USE OR PERFORMANCE OF ANY OF THE FOREGOING OR ANY PART THEREOF, INCLUDING, WITHOUT LIMITATION, LOSSES CAUSED BY ANY OF THE FOLLOWING: LOST DATA OR PROFITS; INTERRUPTION OF BUSINESS; DELAY OR INABILITY TO USE THE SITES, CONTENT OR RELATED SERVICES; THE PROVISION OF OR FAILURE TO PROVIDE GOODS OR SERVICES; OR FOR ANY INFORMATION, SOFTWARE, PRODUCTS, SERVICES OR OTHER CONTENT OBTAINED THROUGH THE SITES, OR OTHERWISE ARISING OUT OF THE USE OF OR INABILITY TO USE THE SITES. IF YOU ARE DISSATISFIED WITH ANY PORTION OF ANY OF THE SITES, OR WITH THESE TERMS, YOUR SOLE AND EXCLUSIVE REMEDY IS TO DISCONTINUE USING THE SITES. IF, FOR ANY REASON, THE FOREGOING LIMITATION IS FOUND TO BE INVALID OR UNENFORCEABLE, THE SOLE AND TOTAL LIABILITY OF FGMK SHALL BE LIMITED, IN THE AGGREGATE, TO $100. THE FOREGOING LIMITATION OF LIABILITY IS FAIR AND REASONABLE UNDER THE CIRCUMSTANCES AND IN CONSIDERATION FOR THE RIGHTS GRANTED HEREUNDER. THE FOREGOING EXCLUSIONS AND LIMITATIONS SHALL APPLY TO THE FULLEST EXTENT NOT PROHIBITED BY APPLICABLE LAW IN YOUR JURISDICTION.
FGMK reserves the right, in its sole discretion, to modify, terminate, suspend or discontinue, temporarily or permanently, the Sites, Content or any portion thereof or your access there to, at any time, without notice. You agree that FGMK will not be liable to you or to any third party for any modification, suspension or discontinuance of the Sites, the Content, or any portion thereof or your access thereto.
You agree that no joint venture, partnership, employment, or agency relationship exists between you and FGMK as a result of these Terms or your use of the Sites. FGMK’s performance of these Terms is subject to existing laws and legal process, and nothing contained in these Terms is in derogation of FGMK’s right to comply with governmental, court and law enforcement requests or requirements relating to your use of the Sites. If any provision of these Terms is determined to be invalid or unenforceable pursuant to applicable law including, but not limited to, the warranty disclaimers and liability limitations set forth above, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of the agreement shall continue in full force and effect. Unless otherwise specified herein, these Terms, together with any Supplemental Terms and the Privacy Statement constitutes the entire agreement between you and FGMK with respect to the Sites and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written, between you and FGMK, with respect to the Sites. These Terms and any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to these Terms to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form. Headings are for reference purposes only and in no way define, limit, construe or describe the scope or extent of such section. FGMK’s failure to act with respect to any failure by you or others to comply with these Terms does not waive FGMK’s right to act with respect to subsequent or similar failures. Any cause of action or claim you may have with respect to these Terms or the Sites must be commenced within six (6) months after the claim or cause of action arises or such claim or cause of action shall be barred. You may not assign or transfer your rights or obligations under these Terms without the prior written consent of FGMK, and any assignment or transfer in violation of this provision shall be null and void. FGMK reserves the right to seek all remedies available at law and in equity for violations of these Terms, any Supplemental Terms or other special terms, guidelines, policies or rules set forth on the Sites, including, without limitation, the right to block access from a particular internet address, without the need to post bond or other security or to prove actual damages.
Pursuant to California Civil Code Section 1789.3, California residents are entitled to the following specific consumer rights notice:
The name, address and telephone number of the provider of this service is FGMK, LLC, 2801 Lakeside Drive, 3rd Floor, Bannockburn, IL 60015, (847) 374-0400. Complaints regarding the Sites or Content, or requests to receive further information regarding use of the Sites and Content may be sent to the above address or to firstname.lastname@example.org. The Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs may be contacted in writing at 1625 North Market Boulevard, Suite S202, Sacramento, CA 95834 or by telephone at (916) 574-7950 or (800) 952-5210.
These Terms and all matters arising out of, relating to or in connection with these Terms or the relationship of the parties hereunder shall be governed by and construed in accordance with the laws of the State of Illinois without giving effect to any choice of law or conflict of law rules or provisions. The sole and exclusive jurisdiction and venue for actions arising under these Terms shall be the State and Federal courts in Chicago, Illinois; you and FGMK hereby consent to the personal jurisdiction of such courts and agree to service of process in accordance with the rules of such courts. If either party institutes a suit against the other party to enforce or declare any of its rights under these Terms, the prevailing party in such action shall be entitled to recover from the other party all attorneys’ fees and costs thereof. As used herein, the term “prevailing party” means that party whose position is substantially upheld in a final judgment rendered in any litigation, or, if the final judgment is appealed, that party whose position is substantially upheld by the decision of the final appellate body that considers the appeal. EACH PARTY HEREBY IRREVOCABLY WAIVES ANY AND ALL RIGHT TO TRIAL BY JURY IN ANY DISPUTES ARISING OUT OF OR RELATING TO OR IN CONNECTION WITH THIS AGREEMENT OR THE RELATIONSHIP OF THE PARTIES HEREUNDER. Without limiting the foregoing, you agree that to the fullest extent permitted by law: (1) no claims by you shall be joined with any other and that you agree not to participate in any claim brought by others; (2) YOU HAVE NO RIGHT OR AUTHORITY FOR ANY DISPUTE TO BE LITIGATED ON A CLASS-ACTION BASIS OR TO UTILIZE CLASS ACTION PROCEDURES; and (3) you have no right or authority for any dispute to be brought in a purported representative capacity on behalf of the general public or any other persons.
Last Revised: December 16, 2015