Kongs & Seib, P.A.
Certified Public Accountants
Disclosure
Website Terms and Conditions
CONDITIONS FOR ACCESS AND TERMS OF USE

Welcome to Kongs & Seib, P.A.'s website. All access to, and any use of, Kongs
& Seib, P.A.'s website and any web page or internet site established by Kongs
& Seib, P.A. are governed by the following disclaimers and limits on use.

DISCLAIMER INFORMATION

Disclaimer of Liability
Neither Kongs & Seib, P.A. nor its contributors shall be held liable for any
improper or incorrect use of the information described and/or contained herein
and assumes no responsibility for anyone's use of the information. In no event
shall Kongs & Seib, P.A. or its contributors be liable for any direct, indirect,
incidental, special, exemplary, or consequential damages (including, but not
limited to: procurement of substitute goods or services; loss of use, data, or
profits; or business interruption) however caused and on any theory of liability,
whether in contract, strict liability, tort (including negligence or otherwise), or
any other theory arising in any way out of the use of this system, even if advised
of the possibility of such damage. This disclaimer of liability applies to any
damages or injury, whether based on alleged breach of contract, tortuous
behavior, negligence or any other cause of action, including but not limited to
damages or injuries caused by any failure of performance, error, omission,
interruption, deletion, defect, delay in operation or transmission, computer
virus, communication line failure, and/or theft, destruction or unauthorized
access to, alteration of, or use of any record.

Indemnification
User agrees to defend, indemnify, and hold harmless, Kongs & Seib, P.A., its
contributors, any entity jointly created by them, their respective affiliates and
their respective directors, officers, employees, and agents from and against all
claims and expenses, including attorneys' fees, arising out of the use of the
on-line service by user or user's account.

Disclaimer of Warranties/Accuracy and Use of Data/Computer Viruses
Although the data found using the Kongs & Seib, P.A.'s access systems have
been produced and processed from sources believed to be reliable, no
warranty expressed or implied is made regarding accuracy, adequacy,
completeness, legality, reliability or usefulness of any information. This
disclaimer applies to both isolated and aggregate uses of the information.
Kongs & Seib, P.A. provides this information on an "AS IS" basis. All warranties
of any kind, express or implied, including but not limited to the IMPLIED
WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR
PURPOSE, freedom from contamination by computer viruses and
non-infringement of proprietary rights ARE DISCLAIMED. Changes may be
periodically added to the information herein; these changes may or may not be
incorporated in any new version of the publication. If the user has obtained
information from Kongs & Seib, P.A.'s website from a source other than Kongs
& Seib, P.A.'s website, the user must be aware that electronic data can be
altered subsequent to original distribution. Data can also quickly become
out-of-date. It is recommended that the user pay careful attention to the
contents of any metadata associated with a file, and that the originator of the
data or information be contacted with any questions regarding appropriate use.
If the user finds any errors or omissions, we encourage the user to report them
to Kongs & Seib, P.A.

Disclaimer of Endorsement
Kongs & Seib, P.A. are distributors of content sometimes supplied by third
parties and users. Any opinions, advice, statements, services, offers, or other
information or content expressed or made available by third parties, including
information providers, users, or others, are those of the respective author(s) or
distributor(s) and do not necessarily state or reflect those of Kongs & Seib,
P.A..

Reference herein to any specific commercial products, process, or service by
trade name, trademark, manufacturer, or otherwise, does not constitute or
imply its endorsement, recommendation, or favoring by Kongs & Seib, P.A.,
and such reference shall not be used for advertising or product endorsement
purposes.

Disclaimer for Hypertext Links
Neither Kongs & Seib, P.A. nor its contributors is responsible for the contents
of any off-site pages that reference, or that are referenced by Kongs & Seib,
P.A.'s website. The user specifically acknowledges that neither the Kongs &
Seib, P.A. nor its contributors is liable for any defamatory, offensive, misleading
or illegal conduct of other users, links, or third parties and that the risk of injury
from the foregoing rests entirely with the user.

Links from Kongs & Seib, P.A. website on the World Wide Web to other sites,
or from other sites to Kongs & Seib, P.A.'s website, do not constitute an
endorsement by Kongs & Seib, P.A. These links are for convenience only. It is
the responsibility of the user to evaluate the content and usefulness of
information obtained from other sites.

Disclaimer of Duty to Continue Provision of the Data
Due to the dynamic nature of the Internet, resources that are free and publicly
available one day may require a fee or restrict access the next, and the location
of items may change as menus, homepages, and files are reorganized. User
expressly agrees that use of Kongs & Seib, P.A.'s website is at the user's sole
risk. Neither Kongs & Seib, P.A., any website created by it, any of its affiliates, or
any of their respective directors, officers, employees, agents, third party content
providers or licensers warrants that the service will be uninterrupted or error
free.

Choice of Law
Construction of the disclaimers above and resolution of disputes thereof are
governed by the laws of the State of Kansas.

Copying of Documents
All rights reserved. No part of Kongs & Seib, P.A.'s website may be reproduced
or transmitted in any form or by any means, electronic or mechanical, including
photocopy, recording, or any information storage and retrieval system, without
permission in writing from the publisher.

Each individual document published by Kongs & Seib, P.A. on the World Wide
Web may contain other proprietary notices and copyright information relating to
that individual document. Nothing contained herein shall be construed as
conferring by implication or otherwise any license or right under any patent or
trademark of Kongs & Seib, P.A. or any third party. Except as expressly provided
above, nothing contained herein shall be construed as conferring any license
or right under any Kongs & Seib, P.A. copyright.

Although Kongs & Seib, P.A. strives for accuracy in its publications, any
publication may contain inaccuracies or typographical errors. Changes,
corrections and improvements may be made periodically to these publications,
and will be incorporated in new versions of these publications. Kongs & Seib,
P.A. may make changes, corrections and/or improvements in its publications,
and/or the products, programs or services described in those publications, at
any time without notice.

Unauthorized Use/Access
This computing system is operated by Kongs & Seib, P.A. and is for official use
only. Unauthorized access, unauthorized attempted access, or unauthorized
use of any Kongs & Seib, P.A. computing system may be a violation of Kansas
and/or applicable federal law, and may be subject to prosecution.

Individuals using this computing system without authority, or in excess of their
authority, are subject to having their activities on this system monitored and
recorded by system personnel.  Anyone using this system expressly consents
to such monitoring and is advised that if such monitoring reveals possible
evidence of criminal activity, further legal action may be taken.

Information Transmission
Transmission of the information in Kongs & Seib, P.A.'s web site is not
intended to create, and receipt does not constitute, a CPA-client relationship.
Internet subscribers and online readers should not rely upon the transmission
of an e-mail message to Kongs & Seib, P.A. through this web site to create an
CPA-client relationship.  Internet subscribers and online readers should not
act upon any information in this web site without first consulting legal or
accounting counsel of their own directly. The hiring of a Certified Public
Accountant (CPA) is an important decision that should not be based solely
upon advertisements. Before selection of a CPA, Internet subscribers and
online readers should ask a prospective CPA or CPA firm to send free written
information about their qualifications and experience.

The information in this web site is not provided in the course of a CPA-client
relationship and is not intended to constitute accounting or tax advice or to
substitute for obtaining accounting or tax advice from a CPA licensed in your
state. Kongs & Seib, P.A. is unwilling to assume the representation of clients
from those states where the marketing material does not comply with State
Accountancy Board requirements and where the client is generated as a result
of that communication. No representation is made that the quality of the
accounting services to be performed is greater than the quality of accounting
services performed by other CPAs.