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You should assume that everything you see or read on the Site is copyrighted and may not be used without the written permission of the Company, except as provided in these Terms and Conditions or in the text on the Site. Our Company neither warrants nor represents that your use of material displayed on the Site will not infringe rights of third parties. Nothing contained on the Site should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any of our intellectual property right (including, but not limited to any patent, trademark, trade name, copyright or trade secret). You may download material displayed on the Site for non-commercial, personal use only, provided you also retain all copyright and other proprietary notices contained in the materials or as specified on the Site. You may not, however, distribute, modify, transmit, reuse, re-post, or use the content of the Site, including the text, images, audio, and video, for public or commercial purposes.

Disclaimer

All rights reserved. No part of this work covered by the copyrights herein may be reproduced or copied in any form or by any means— graphically, electronically or mechanically, including photocopying, audio/video recording or information storage and retrieval of any kind— without the express written permission of the National Association of Certified Valuation Analysts. This publication is designed to provide authoritative and accurate information about the subject covered. It is sold with the understanding that the copyright holder is not engaged in rendering legal, accounting, or other professional service or advice. If legal or other expert advice is required, the services of an appropriate professional person should be sought. Although information contained in this publication has been carefully compiled from sources believed to be reliable, the accuracy of the information is not guaranteed.

The authors specifically disclaim any personal liability, loss, or risk incurred as a consequence of the use, either directly or indirectly, of any information or advice given in these materials. The instructor's opinion may not reflect those of NACVA, its policies, other instructors, or materials.

Material may not be reproduced, including photocopying, in whole or in part in any form whatsoever.

The contents of this course and the exhibits herein are designed for educational purposes only. Each occurrence and the facts of each occurrence are different. Changes in facts and/or policy terms may result in conclusions different than those stated herein. It is not intended to reflect the opinions or positions of the authors and instructors in relation to any specific case, but rather to be illustrative for educational purposes. The user is cautioned that this course is not all inclusive.