Your privacy is important to us. To better protect your privacy, WithumSmith+Brown ("WS+B") has created this Web Site Policy Statement to explain our on-line information collection and use practices and to explain the terms pursuant to which you may use this Web site. By accessing this Web site you agree to be bound by the terms and conditions of this Web Site Policy Statement. The Web server on which this Web site is housed, is owned and maintained by Interland, Inc. The following policies apply to all Web sites owned and operated by WS+B.

1. Collection of Personal Data from Children

ATTENTION CHILDREN UNDER AGE 18. THIS WEB SITE IS NOT INTENDED FOR YOUR USE WITHOUT THE CONSENT OF YOUR PARENT OR GUARDIAN.

Protecting the privacy of the very young is especially important to us. Accordingly, this Web site is not designed to attract or entice children. For that reason, we do not want to receive and will not request personal information from children we actually know are under the age of eighteen (18). If you believe that we may have inadvertently obtained personal information regarding a child under age eighteen (18), please contact us and we will remove all such information from our records. See "How to Contact Us" below.

2. Collection of Personal Information from Site Visitors

Visitors to our Web site may be requested to provide certain personal information which may include: name, address, e-mail address, phone number and other information knowingly provided by the visitor in on-line forms, registration forms, surveys or other communications with us.

In addition, we may also automatically collect and/or track from our visitors without further disclosure or notification other information which is not personally identifying, including without limitation, the following information: home server domain name, type and machine ID of client computer, type of Web browser, platform used, name of the visitor's internet service provider, domain name, search engine, "keyword" or link used to access our site, number of "hits" or "page views" on our Web site, country where the visitor resides, referring Web page, and day of the week and time of day that visitor visited our Web site.

When a visitor performs a search on our search engine, we record no information identifying the visitor or linking the visitor to the search performed. As necessary to provide service, we do record limited information for every search request and use that information only to solve technical problems with the service and to calculate overall usage statistics.

3. Use of Personal Data Collected

We use the information you provide and the information collected at our Web site for: marketing and promotional purposes, for a statistical analysis of users' behavior, product development, content improvement, and to customize content and layout of our Web site. Furthermore, names, postal and e-mail addresses, and phone numbers collected may be added to our databases and used for mailings to visitors to provide information regarding WS+B, Web site updates, our services, certain changes and/or developments in tax law or a particular industry and other related topics.

We do not use the personally identifiable information provided to us on-line in ways unrelated to those described above without also providing you an opportunity to opt out or otherwise prohibit such unrelated uses.

4. Disclosure of Personal Data to Third Parties

We do not sell or otherwise generally distribute personally identifying information collected at our Web site to third parties unless required to do so by law. We do not permit third party advertisers to advertise or post banners on our Web site.

This Web site may contain links to other Web sites. WS+B is not responsible for the privacy practices or the content of such other Web sites.

5. Opt-Out Right

Visitors may opt out of having their personal information collected by WS+B, used by the WS+B for the purposes described herein, disclosed to third parties, or used by WS+B to send promotional material or engage in other marketing activities by contacting us. See "How to Contact Us" below.

6. Access to and Ability to Correct Personal Data

Upon a visitor's request via postal mail, e-mail, or phone, we will modify, correct, change, or update that visitor's personal information or cause their personal information to be removed from our database. See "How to Contact Us" below. We will only send personal information to the e-mail address on file for the visitor name with which it is associated.

7. Company's Right to Change Privacy Policy

We reserve the right to change this policy at any time, without prior notice.

8. Data Security

To prevent unauthorized access, maintain data accuracy, and ensure the appropriate use of information, we have put in place appropriate physical, electronic and managerial procedures to safeguard and secure the information we collect on-line. Furthermore, employee use of personal information is authorized for business purposes only. The disregard of this policy will result in disciplinary action.

9. How to Contact Us

If you need to contact WS+B regarding this policy, please contact:

WithumSmith+Brown Parkway 109 Office Center 328 Newman Springs Road Red Bank, NJ 07701 Attn: James C. Bourke, CPA.CITP Phone: 732-842-3113 Fax: (732) 741-7292 E-mail: mailto:jbourke@withum.com

10. Conditions of Use and Disclaimer

The content on our Web site is protected by copyright. All names and marks appearing on this Web site are trademarks owned or licensed by WS+B. The use of these trademarks, copyrights or other information or content on this site (including, without limitation, linking and framing) is strictly prohibited, except as otherwise expressly provided herein. If you would like a link to this site, please contact us. If you are aware of a link that you suspect may not be permitted, please contact us.

THE INFORMATION PUBLISHED ON THIS WEB SITE IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT OFFERED AS FORMAL ADVICE. DO NOT ACT ON THE MATERIALS APPEARING ON THIS WEB SITE WITHOUT FIRST SEEKING APPROPRIATE PROFESSIONAL ADVICE.

INFORMATION ON THIS WEB SITE IS PROVIDED "AS-IS" WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

WE EXPRESSLY DISCLAIM ALL LIABILITY FOR THE USE OR INTERPRETATION OF THE INFORMATION CONTAINED ON OUR WEB SITE. VISITORS WHO USE OR MAKE DECISIONS BASED ON THE INFORMATION CONTAINED HEREIN DO SO AT THEIR OWN RISK. IN EXCHANGE FOR USING OUR WEB SITE, THE VISITOR AGREES TO INDEMNIFY AND HOLD WS+B HARMLESS AGAINST ANY AND ALL CLAIMS OR DAMAGES ARISING FROM THE VISITOR'S USE OF THIS WEB SITE AND FROM ANY DECISIONS THAT THE VISITOR MAKES BASED ON SUCH INFORMATION.

Your use of this Web site constitutes your acceptance of and agreement to be bound by the terms and conditions of this Web Site Policy Statement. We may change this Web Site Policy Statement at any time and from time to time without notice to you. You should review this Web Site Policy Statement each time you visit this Web site for the most current version.