LIMITED LICENSE AGREEMENT AND LIMITED WARRANTY

IMPORTANT INFORMATION

This Agreement governs the use of eTax.com's online tax return preparation product (including its related user instructions and content) and, if selected by the user, eTax.com's electronic filing services (collectively, the "Services").

You may not use the Services until you have read this Agreement and indicated your unconditional acceptance of it by clicking the "I accept" icon. If you do not accept this Agreement, you should terminate your use of the Services by not clicking the "I agree" icon.

As used in this Agreement, the terms "you", "your" or "user" are synonymous, and refer to the person using the Services in any way. A "registered user" is a user from whom eTax.com has received the information necessary to permit such person to print or electronically file a tax return prepared using the Services and who complies with the terms and conditions of this Agreement. This Agreement is subject to change without notice.

Permitted Uses and Restrictions on Use

Subject to this Agreement, a user is granted permission to use the Services to prepare one valid and complete tax return per applicable service fee paid and, after proper registration and any applicable payment, to file electronically and/or print such tax return. The Services may not be used to prepare tax returns, schedules or worksheets on a professional basis (i.e., for a preparer's or other fee for tax preparation services). Notwithstanding anything in this Agreement, eTax.com has no responsibility or liability for damages or claims relating to any use of the Services on a professional basis.

The site and its original content, features and functionality are owned by eTax.com and are protected. No material from this site may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way without eTax.com's written permission. Modification or use of materials on the site for any purpose other than those permitted in this Agreement is a violation of eTax.com's copyright, trademark and trade secret rights.

User Responsibility

You agree to review your tax return for indications of obvious errors prior to electronically filing or printing your return. You are also responsible for acquiring and maintaining all equipment, computers, software and communications services (such as long distance phone charges) relating to the access and use of the Services, and for all expenses relating thereto (plus applicable taxes). The payment of all fees and charges to eTax.com, if applicable, must be made by your valid credit or charge card and, except as otherwise provided herein, all fees and charges are non-refundable.

Security and Data Storage

You are the only person authorized to use your user identification and password, and shall not permit or allow other persons to have access to or use the same. You are responsible for the use of the Services under your user identification number, and for maintaining the confidentiality of your user identification and password. Although it has taken significant measures to ensure the security of information submitted by you in using the Services, eTax.com cannot guarantee the security of information collected during your use of the Services and shall not be liable in any way for any compromise of your data. Except to the extent required by applicable law, eTax.com has no obligation to store or maintain any information you provide to it, and you agree to print or save a copy of your tax return for your records.

Electronic Filing Services

If you choose to file your return electronically, your tax return will be forwarded to eTax.com's Electronic Filing Center, where it will be converted to and stored in a standardized format and, then, transmitted to the applicable federal or state taxing authority. eTax.com cannot guarantee that the taxing authority will accept your return due to circumstances beyond eTax.com's control (e.g., incorrect user information, malfunction of the taxing authority's system, etc.). You are responsible for verifying the status of your return to confirm that it has been received and accepted by the applicable taxing authority and, if necessary, for filing it manually. The Internal Revenue Service (IRS) requires eTax.com to notify it in connection with the electronic filing of your tax return of the Internet Protocol (IP) address of the computer from which the return originated and whether the email address of the person electronically filing the return has been collected. By using this system to prepare and submit your tax return, you consent to the disclosure to the IRS and any other tax or revenue authority of all information pertaining to your use of the Services.

Operation

eTax.com currently expects to make the Services available until October 15th of the current tax year. However, eTax.com has the right at any time and for any reason to modify or discontinue any aspect or feature of the Services, including but not limited to its content, functionality or hours of availability, the equipment needed for its access or use, or its pricing. eTax.com is not responsible for the late filing of your tax return due to such discontinuation of Services, and you acknowledge that you should file your tax return as early as possible to meet any filing deadlines. In addition, eTax.com reserves the right, at any time, to change the terms of this Agreement by publishing notice of such changes on its Internet site. Any use of the Services by you after eTax.com's publication of any such changes shall constitute your acceptance of this Agreement as modified. You agree tha eTax.com is permitted to access and use any tax return and other information provided by you to perform the Services and, if necessary, to access such information to obtain contact information in order to provide notifications relating to the Services to you.

Satisfaction Guaranteed for Registered Users

If a registered user is dis-satisfied with the Services prior to completing the billing steps within the program, user's exclusive remedy shall be to immediately discontinue using the Services. If the billing steps were completed and the return was rejected by the IRS and cannot be re-filed, it is the user's responsibility to contact eTax.com's Customer Service Department within 30 days of the original billing date to request a full refund of the fees paid. If a return was printed, there would be no refund issued. The user must reference the SSN (Social Security Number) associated with the billing transaction when requesting a refund of services to insure proper identification.

Limited Warranty for Registered Users

eTax.com warrants only to its registered users the accuracy of the calculations on every form validly prepared using all versions of the Services. If a registered user pays an IRS penalty solely because of a calculation error on a form prepared using the Services and not as a result of, among other things, your failure to enter all required information accurately, your willful or fraudulent omission or inclusion of information on your tax return, your misclassification of information on your tax return, or your failure to file an amended return to avoid or reduce your penalty after eTax.com has announced updates or corrections to the Services in time for you to file an amended return, then eTax.com will pay to you the original assessment amount of the IRS penalty paid by you to the IRS. You can check eTax.com's web site for updated information on the Services (www.etax.com/support/). In this regard, you are responsible for keeping eTax.com apprised promptly of any change in your email so that notices of such updates or corrections can be provided by eTax.com. If you believe such a calculation error occurred and you have complied with the above conditions, please notify eTax.com in writing at eTax.com, Customer Support, Suite 7338, New York, New York 10150 as soon as you learn of the mistake (and in no event later than 30 days after the penalty is assessed). You must include a copy of the IRS notice, a copy of the applicable hardcopy tax return, your user identification and password. In any event, the filing of such a claim shall constitute your authorization for eTax.com to obtain and review any data files that may be in eTax.com's possession or control in order to evaluate your claim. Of course, you are responsible for paying any additional tax liability you may owe, and providing assistance and additional information as reasonably requested by eTax.com.

DISCLAIMER OF WARRANTIES

EXCEPT AS EXPRESSLY PROVIDED ABOVE, THESE SERVICES ARE PROVIDED "AS-IS" AND, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW ETAX.COM AND ITS AGENTS, ASSIGNS, LICENSORS, DISTRIBUTORS, ADVERTISERS, WEB-LINK PROVIDERS, DEALERS OR SUPPLIERS (COLLECTIVELY, THE "PARTICIPATING PARTIES") DISCLAIM ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SERVICES AND THEIR RELATED MATERIALS, INCLUDING THEIR FITNESS FOR A PARTICULAR PURPOSE, THEIR QUALITY, THEIR MERCHANTABILITY, OR THEIR NON-INFRINGEMENT. eTax.com DOES NOT WARRANT THAT THE SERVICES ARE FREE FROM BUGS, INTERRUPTIONS, ERRORS, OR OTHER PROGRAM LIMITATIONS. ETAX.COM DOES NOT WARRANT THAT THIS SITE, OR THE SERVER THAT MAKES IT AVAILABLE, IS FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. YOU (AND NOT ETAX.COM) ASSUME THE ENTIRE COST OF ALL NECESSARY SERVICING, REPAIR, OR CORRECTION OF PROBLEMS CAUSED BY VIRUSES OR OTHER HARMFUL COMPONENTS. SOME STATES DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSIONS MAY NOT APPLY TO YOU. IN THE EVENT, ANY IMPLIED WARRANTIES ARE LIMITED IN DURATION TO 60 DAYS FROM THE DATE OF PURCHASE OF THE SERVICES. HOWEVER, SOME STATES DO NOT ALLOW LIMITATIONS ON HOW LONG AN IMPLIED WARRANTY LASTS, SO THE ABOVE LIMITATION MAY NOT APPLY TO YOU. THIS WARRANTY GIVES YOU SPECIFIC LEGAL RIGHTS, AND YOU MAY HAVE OTHER RIGHTS THAT VARY FROM STATE TO STATE. TAX LAWS AND REGULATIONS CHANGE FREQUENTLY AND THEIR APPLICATION CAN VARY WIDELY BASED UPON THE SPECIFIC FACTS AND CIRCUMSTANCES INVOLVED. USERS ARE RESPONSIBLE FOR CONSULTING WITH THEIR OWN PROFESSIONAL TAX ADVISORS CONCERNING THEIR SPECIFIC TAX CIRCUMSTANCES. ETAX.COM DISCLAIMS ANY RESPONSIBILITY FOR THE ACCURACY OR ADEQUACY OF ANY POSITIONS TAKEN BY USERS IN THEIR TAX RETURNS. All warranties or guarantees given or made by eTax.com with respect to the Services (1) are for the benefit of the registered user of the Services only and are not transferable, and (2) shall be null and void if you breach any terms or conditions of this Agreement.

Limitation of Liability and Damages

You acknowledge that the operation and availability of the communications systems used for accessing and interacting with the Services (e.g., the public telephone, computer networks and the Internet) or to transmit information to the taxing authorities can be unpredictable and may, from time to time, interfere with or prevent access to Services or their operation. eTax.com is not in any way responsible for any such interference with or prevention of your use of or access to Services.

Except to the extent of the limited warranty (of calculation accuracy) described above, the entire liability of eTax.com and its Participating Parties for any reason shall be limited to the amount paid by you for the Services licensed from eTax.com. To the maximum extent permitted by applicable law, eTax.com and its Participating Parties are not liable for any indirect, special, incidental, or consequential damages (including damages for loss of business, loss of profits or investment, or the like), whether based on breach of contract, breach of warranty, tort (including negligence), product liability or otherwise, even if eTax.com or its Participating Parties have been advised of the possibility of such damages and even if a remedy set forth herein is found to have failed of its essential purpose. Some states do not allow the limitation and/or exclusion of liability for incidental or consequential damages, so the above limitation or exclusion may not apply to you.

The limitations of damages or liability set forth in this Agreement are fundamental elements of the basis of the bargain between eTax.com and you. You acknowledge and agree that eTax.com would not be able to provide this product on an economic basis without such limitations.

Miscellaneous

eTax.com shall have the right to immediately terminate your access to or use of the Services in the event of any activities which breach this Agreement or conduct which, in eTax.com's judgment, interferes with the operation or use of the Services (e.g., excessive usage of the Services which disrupts the use of the Services by other users). Termination of this Agreement automatically terminates your license and authorization to use and/or access Services and any content or other material contained therein.

This Agreement (including any related content on the Services, such as the introductory and welcome pages, which by this reference are incorporated herein) sets forth eTax.com's and its Participating Parties' entire liability and your exclusive remedy with respect to the Services, and is a complete statement of the agreement between you and eTax.com. This Agreement does not limit any rights that eTax.com may have under trade secret, trademark, copyright, patent or other laws. The employees of eTax.com and its Participating Parties are not authorized to make modifications to this Agreement, or to make any additional representations, commitments, or warranties binding on eTax.com, except in a writing signed by an authorized officer of eTax.com. If any provision of this Agreement is invalid or unenforceable under applicable law, then it shall be, to that extent, deemed omitted and the remaining provisions will continue in full force and effect. The validity and performance of this Agreement shall be governed by New York law (without reference to choice of law principles), and applicable federal law.

Arbitration Clause and Class Action Waiver

YOU AGREE THAT ALL DISPUTES BETWEEN YOU AND eTAX.COM (WHETHER OR NOT SUCH DISPUTE INVOLVES A THIRD PARTY) WITH REGARD TO YOUR RELATIONSHIP WITH US, INCLUDING WITHOUT LIMITATION DISPUTES RELATED TO THIS AGREEMENT, YOUR USE OF THE SERVICES, AND/OR RIGHTS OF PRIVACY, WILL BE RESOLVED BY BINDING, INDIVIDUAL ARBITRATION UNDER THE AMERICAN ARBITRATION ASSOCIATION'S RULES FOR ARBITRATION OF CONSUMER-RELATED DISPUTES AND YOU AND WE HEREBY EXPRESSLY WAIVE TRIAL BY JURY. DISCOVERY AND RIGHTS TO APPEAL IN ARBITRATION ARE GENERALLY MORE LIMITED THAN IN A LAWSUIT, AND OTHER RIGHTS THAT YOU AND WE WOULD HAVE IN COURT MAY NOT BE AVAILABLE IN ARBITRATION.

You may bring claims only on your own behalf. Neither you nor we will participate in a class action or class-wide arbitration for any claims covered by this agreement to arbitrate. YOU ARE GIVING UP YOUR RIGHT TO PARTICIPATE AS A CLASS REPRESENTATIVE OR CLASS MEMBER ON ANY CLASS CLAIM YOU MAY HAVE AGAINST US INCLUDING ANY RIGHT TO CLASS ARBITRATION OR ANY CONSOLIDATION OF INDIVIDUAL ARBITRATIONS. You also agree not to participate in claims brought in a private attorney general or representative capacity, or consolidated claims involving another person's account, if we are a party to the proceeding. This dispute resolution provision will be governed by the Federal Arbitration Act and not by any state law concerning arbitration. In the event the American Arbitration Association is unwilling or unable to set a hearing date within one hundred and sixty (160) days of filing the case, then either we or you can elect to have the arbitration administered instead by the Judicial Arbitration and Mediation Services. Judgment on the award rendered by the arbitrator may be entered in any court having competent jurisdiction. Any provision of applicable law notwithstanding, the arbitrator will not have authority to award damages, remedies or awards that conflict with this User Agreement.

Governing Law and Jurisdiction

This Agreement shall be governed by and construed in accordance with the laws of the State of New York, including its conflicts of law rules, and the United States of America. You agree that any dispute arising from or relating to the subject matter of this User Agreement shall be governed by the exclusive jurisdiction and venue of the state and Federal courts of New York County, New York.

Privacy Policy

Please refer to https://www.etax.com/about/privacy/ for eTax.com's Privacy Policy.

July, 2016