CHARK, LTD. PROVIDES THE PREPARER.COM SITE AND RELATED SERVICES SUBJECT TO YOUR COMPLIANCE WITH THE TERMS AND CONDITIONS SET FORTH BELOW. CHARK, LTD. RESERVES ALL RIGHTS NOT EXPRESSLY GRANTED IN AND TO THE WEBSITE AND ITS CONTENT. PLEASE READ THE FOLLOWING INFORMATION CAREFULLY:

1. WEBSITES

1.1 These Terms of Service apply to all users of the website Preparer.com, any other Chark, Ltd. website, and any affiliated websites (collectively "Preparer.com"). Preparer.com may contain links to third party websites that are not owned or controlled by Chark, Ltd. Chark, Ltd. has no control over, and assumes no responsibility for, the content, privacy policies, or practices of any third party websites.

1.2 In addition, Chark, Ltd. will not and cannot censor or edit the content of any third-party site. By using Preparer.com, you expressly relieve Chark, Ltd. from any and all liability arising from your use of any third-party website. Accordingly, we encourage you to be aware when you leave the Preparer.com website and to read the terms and conditions and privacy policy of each other website that you visit.

1.3 Chark, Ltd. has established a Privacy Policy to explain to users how personal information is collected and used, which is located at the following web address:

http://www.preparer.com/privacy-policy

Your use of Preparer.com signifies acknowledgment of and agreement to our Privacy Policy. You further acknowledge and agree that Chark, Ltd. may, in its sole discretion, preserve or disclose content posted by you, as well as your information, such as email addresses, IP addresses, timestamps, and other user information, if required to do so by law or in the good faith belief that such preservation or disclosure is reasonably necessary to: comply with legal process; enforce the terms of use; and respond to claims from third-parties.

2. INTELLECTUAL PROPERTY INFORMATION

2.1 All content on the Preparer.com website, including without limitation, the text, software, scripts, tools, graphics, photos, sounds, music, videos, interactive features and the like ("Content") and the trademarks, service marks and logos contained therein ("Marks"), are owned by or licensed to Chark, Ltd. The Content and Marks are protected to the maximum extent permitted by intellectual property laws and international treaties. Content displayed on or through Preparer.com is protected by copyright as a collective work and/or compilation, pursuant to copyrights laws, and international conventions.

2.2 Any reproduction, modification, creation of derivative works from or redistribution of the site or the collective work, and/or copying or reproducing the sites or any portion thereof to any other server or location for further reproduction or redistribution is prohibited without the express written consent of Chark, Ltd.

2.3 You further agree not to reproduce, duplicate or copy Content from Preparer.com without the express written consent of Chark, Ltd., and agree to abide by any and all copyright notices displayed on the Preparer.com. You may not decompile or disassemble, reverse engineer or otherwise attempt to discover any source code contained in Preparer.com. Without limiting the foregoing, you agree not to reproduce, duplicate, copy, sell, resell or exploit for any commercial purposes, any aspect of Preparer.com.

3. WARRANTY DISCLAIMER

3.1 THIS SITE, INCLUDING ANY CONTENT THIRD PARTY SUBMISSIONS OR INFORMATION CONTAINED WITHIN IT OR ANY SITE-RELATED SERVICE, IS PROVIDED "AS IS" WITH NO REPRESENTATIONS OR WARRANTIES OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON- INFRINGEMENT. YOU ASSUME TOTAL RESPONSIBILITY AND RISK FOR YOUR USE OF THIS SITE AND SITE-RELATED SERVICES.

3.2 CHARK, LTD., ITS AFFILIATES AND ITS SPONSORS ARE NEITHER RESPONSIBLE NOR LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, EXEMPLARY, PUNITIVE OR OTHER DAMAGES ARISING OUT OF OR RELATING IN ANY WAY TO THE SITE, SITE-RELATED SERVICES AND/OR CONTENT OR INFORMATION CONTAINED WITHIN THE SITE. YOUR SOLE REMEDY FOR DISSATISFACTION WITH THE SITE AND/OR SITE-RELATED SERVICES IS TO STOP USING THE SITE AND/OR THOSE SERVICES.

3.3 Although Chark, Ltd. attempts to ensure the integrity and accurateness of Preparer.com, it makes no guarantees whatsoever as to the correctness or accuracy of the site. It is possible that Preparer.com could include inaccuracies or errors, and that unauthorized additions, deletions and alterations could be made to the site by third parties. In the event that an inaccuracy arises, please inform Chark, Ltd. so that it can be corrected.

4. WEBSITE ACCESS

4.1 In order to access some features of Preparer.com, you will have to create an account. You may never use another's account without the account holder's permission. When creating your account, you must provide accurate and complete information. You are solely responsible for the activity that occurs on your account, and you must keep your account password secure. You must notify Chark, Ltd. immediately of any breach of security or unauthorized use of your account. Although Chark, Ltd. will not be liable for your losses caused by any unauthorized use of your account, you may be liable for the losses of Chark, Ltd. or others due to such unauthorized use.

4.2 You agree not to use or launch any automated system, including without limitation, "robots," "spiders," "offline readers," etc., that accesses Preparer.com. You agree not to collect or harvest any personally identifiable information, including account names, from Preparer.com, nor to use the communication systems provided by Preparer.com for any commercial solicitation or illegal or improper purposes.

4.3 Notwithstanding the foregoing, Chark, Ltd. grants the operators of recognized international public search engines, such as Google and Yahoo permission to use spiders to copy materials from the site for the sole purpose of creating publicly available searchable indices of the materials. Chark, Ltd. reserves the right to revoke these exceptions either generally or in specific cases.

4.4 Termination of Service: You agree that Chark, Ltd., in its sole discretion, has the right (but not the obligation) to delete or deactivate your account, block your email or IP address, or otherwise terminate your access to or use of Preparer.com (or any part thereof), immediately and without notice, and remove and discard any content within Preparer.com, for any reason, including, without limitation, if Chark, Ltd. believes that you have acted inconsistently with the letter or spirit of the terms of use. Further, you agree that Chark, Ltd. shall not be liable to you or any third-party for any termination of your access to Preparer.com. Further, you agree not to attempt to use Preparer.com after said termination.

5. INDEMNITY

5.1 You agree to defend, indemnify and hold harmless Chark, Ltd., its affiliated companies, officers, directors, employees and agents, from and against any and all claims, damages, obligations, losses, liabilities, costs or debt, and expenses (including but not limited to attorney's fees) arising from:

(a) your use of and access to the Preparer.com website;

(b) your violation of any term of these Terms of Service;

(c) your violation of any third party right, including without limitation any copyright, property, or privacy right; and

(d) any claim that your use of the site caused damage to another third party.

5.2 This defense and indemnification obligation will survive these Terms of Service and your use of the Preparer.com website.

6. LIMITS ON THIRD PARTY SUBMISSIONS - DIGITAL MILLENNIUM COPYRIGHT ACT

6.1 You understand that when using the Preparer.com website, you will be exposed to information generated by third parties ("Third Party Submissions") from a variety of sources, and that Chark, Ltd. is not responsible for the accuracy, usefulness, safety, or intellectual property rights of or relating to such Third Party Submissions. You further understand and acknowledge that you may be exposed to Third Party Submissions that are inaccurate, offensive, indecent, or objectionable, and you agree to waive, and hereby do waive, any legal or equitable rights or remedies you have or may have against Chark, Ltd. with respect thereto, and agree to indemnify and hold Chark, Ltd., its owners, operators, affiliates, agents and attorneys harmless to the fullest extent allowed by law regarding all matters related to your use of the site.

6.2 Chark, Ltd. does not endorse any Third Party Submission or any opinion, recommendation, or advice expressed therein, and Chark, Ltd. expressly disclaims any and all liability in connection with Third Party Submissions. Chark, Ltd. does not permit copyright infringing activities and infringement of intellectual property rights on its Website, and Chark, Ltd. will remove all Content and Third Party Submissions if properly notified that such Content or Third Party Submission infringes intellectual property rights. Chark, Ltd. reserves the right to remove Content and Third Party Submissions without prior notice.

6.3 Chark, Ltd. does not permit copyright infringing activities and infringement of intellectual property rights on its Website, and Chark, Ltd. will remove all Content and Third Party Submissions if properly notified that such Content or User Submission infringes intellectual property rights. Chark, Ltd. reserves the right to remove Content and Third Party Submissions without prior notice.

6.4 If you are a copyright owner or an agent thereof and believe that any Third Party Submission or other content infringes upon your copyrights, you may submit a notification pursuant to the Digital Millennium Copyright Act ("DMCA") by providing our Copyright Agent with the following information in writing (see 17 U.S.C 512(c)(3) for further detail):

• A physical or electronic signature of a person authorized to act on behalf of the owner of an exclusive right that is allegedly infringed;

• Identification of the copyrighted work claimed to have been infringed, or, if multiple copyrighted works at a single online site are covered by a single notification, a representative list of such works at that site;

• Identification of the material that is claimed to be infringing or to be the subject of infringing activity and that is to be removed or access to which is to be disabled and information reasonably sufficient to permit the service provider to locate the material;

• Information reasonably sufficient to permit the service provider to contact you, such as an address, telephone number, and, if available, an electronic mail;

• A statement that you have a good faith belief that use of the material in the manner complained of is not authorized by the copyright owner, its agent, or the law; and

• A statement that the information in the notification is accurate, and under penalty of perjury, that you are authorized to act on behalf of the owner of an exclusive right that is allegedly infringed.

Chark, Ltd. designated Copyright Agent to receive notifications of claimed infringement is:

Weide & Miller, Ltd.
Attn: Mark Borghese
7251 W. Lake Mead Blvd., Suite 530
Las Vegas, NV 89128
Fax: (702) 382-4805
Email: mborghese@weidemiller.com

Only DMCA notices should go to the Copyright Agent; any other feedback, comments, requests for technical support, and other communications should be directed to Preparer.com. You acknowledge that if you fail to comply with all of the requirements of this Section, your DMCA notice may not be valid.

6.5 Counter-Notice. If you believe that your Third Party Submission that was removed (or to which access was disabled) is not infringing, or that you have the authorization from the copyright owner, the copyright owner's agent, or pursuant to the law, to post and use the content in your Third Party Submission, you may send a counter-notice containing the following information to the Copyright Agent:

• Your physical or electronic signature;

• Identification of the content that has been removed or to which access has been disabled and the location at which the content appeared before it was removed or disabled;

• A statement that you have a good faith belief that the content was removed or disabled as a result of mistake or a misidentification of the content; and

• Your name, address, telephone number, and e-mail address, a statement that you consent to the jurisdiction of the federal court in Las Vegas, Nevada, and a statement that you will accept service of process from the person who provided notification of the alleged infringement.

If a counter-notice is received by the Copyright Agent, Preparer.com may send a copy of the counter-notice to the original complaining party informing that person that it may replace the removed content or cease disabling it in 10 business days. Unless the copyright owner files an action seeking a court order against the content provider, member or user, the removed content may be replaced, or access to it restored, in 10 to 14 business days or more after receipt of the counter-notice, at Chark, Ltd. sole discretion.

7. GOVERNING LAW / DISPUTES

7.1 You agree that: the Preparer.com website shall be deemed solely based in the State of Nevada.

7.2 The Preparer.com website shall be deemed a passive website that does not give rise to personal jurisdiction over Chark, Ltd., either specific or general, in jurisdictions other than Nevada.

7.3 Controlling Law. This Agreement shall be governed in all respects by the laws of the state of Nevada.

7.4 Choice of Forum and Venue. You agree that all actions or proceedings arising in connection with this Agreement shall be tried and litigated exclusively in the State and Federal courts located in the County of Clark, State of Nevada. The aforementioned choice of venue is intended by the parties to be mandatory and not permissive in nature, thereby precluding the possibility of litigation between the parties with respect to or arising out of this Agreement in any jurisdiction other than that specified in this paragraph. Each party hereby waives any right it may have to assert the doctrine of forum non conveniens or similar doctrine or to object to venue with respect to any proceeding brought in accordance with this paragraph, and stipulates that the State and Federal courts located in the County of Clark, State of Nevada shall have in personam jurisdiction.

7.5 Damages: We will not be liable for any consequential, indirect, exemplary, special or incidental damages arising from or relating to your use of the Preparer.com website (including, without limitation, damages for loss of business profits, business interruption, loss of business information, or other pecuniary loss).

8. Ability to Accept Terms of Service

You affirm that you are either more than 18 years of age, or an emancipated minor, or possess legal parental or guardian consent, and are fully able and competent to enter into the terms, conditions, obligations, affirmations, representations, and warranties set forth in these Terms of Service, and to abide by and comply with these Terms of Service. The Preparer.com Website is not intended for children under 13. If you are under 13 years of age, then please do not use the Preparer.com website.

8. Consent

By using Preparer.com in any way you are agreeing to comply with the these terms of use.