License Agreement

This is a license agreement between you, as the Licensee, and CCH Tax and Accounting ("CCH").

The following terms and conditions govern your use of the CCH Business Owner's Toolkit.

  1. You are granted a nonexclusive, nontransferable limited license to access and use for your internal use only the Tax Learning Center from CCH online services and materials as from time to time made available to you. This license does not cover any use by you of the foregoing materials for the providing or offering of any product or services to others. It is not to be used to provide information processing services or service bureau-type services to any third party. Further, you may not publish, broadcast, sell or otherwise redistribute downloaded information or materials for any commercial purposes.
  2. All right, title and interest (including all copyright rights and other intellectual property rights) in the Online Services and Materials (in both print and machine-readable forms) belong to CCH. You acquire no proprietary interest in the Online Services or Materials, or copies thereof.
  3. You may not use the Online Services or Materials retrieved from the Tax Learning Center from CCH in any fashion that infringes copyright or proprietary interests therein, including any patent, trade secret, trademark, or similar intellectual property right.
  4. You may not remove or obscure the copyright notice or other notices contained in materials retrieved from the Tax Learning Center from CCH.
  5. CCH Tax and Accounting is not engaged in rendering legal or other professional services. If legal or other expert assistance is required, the services of a competent professional person should be sought.
  6. Disclaimer of Warranty. The Tax Learning Center from CCH online services and materials are provided "as is" without warranty of any kind. Further, CCH does not warrant, guarantee, or make any representations regarding the use, or the results of the use, of the software or the materials in terms of correctness, accuracy, reliability, or otherwise. you assume the entire risk as to the results and performance obtained from the Tax Learning Center from CCH online services and materials.
    CCH Tax and Accounting assumes no responsibility for and hereby disclaims all warranties, oral or written, express or implied, including, without limitation, the warranties of merchantability and of fitness for a particular purpose. Some states do not allow the exclusion of implied warranties, so portions of the above may not apply to you. This warranty gives you specific legal rights, and you, as licensee, may have other rights that vary from state to state.
  7. Limitation of Liability. CCH Tax and Accounting shall not be liable to you, as licensee, or to any third party for any direct, indirect, special, consequential, or incidental damages (including damages for loss of business profits, business interruption, loss of business information, and the like) arising out of the use of or inability to use the Tax Learning Center from CCH online services and materials even if CCH Tax and Accounting has been advised of the possibility of such damages. CCH Tax and Accounting's entire liability and your sole and exclusive remedy for any other cause whatsoever, and regardless of the form of action, including negligence, shall not exceed the lesser of the amount of your actual direct damages or $5,000 (five thousand dollars).

© Copyright 2009, CCH Incorporated. All Rights Reserved.

The use of the CCH content is governed by CCH's applicable license agreements. CCH is not affiliated with Fidelity Brokerage Services (FBS), Fidelity Employer Services Company LLC (FESCo) or their affiliates. CCH is solely responsible for the information and content provided by CCH. The information and content provided by CCH is continuously available through a framed area of Fidelity's site. Fidelity has not been involved in the preparation of the content provided by CCH and does not explicitly or implicitly endorse or approve such content. In addition, Fidelity does not alter or change such content as it is provided through the site. Fidelity cannot guarantee that the information and content supplied is accurate, complete, or timely. The information contained therein should not be used without the advice and guidance of an appropriate professional tax advisor who is familiar with all relevant facts since some issues may be subject to differing interpretations. The information contained therein is general in nature and is not intended, and should not be construed as legal, tax or investment advice or opinion provided by Fidelity or CCH to you. Fidelity does not make any warranties with regard to the information or content or the results obtained by their use. Fidelity disclaims any liability arising out of your use (or the results obtained from, interpretations made as a result of, or any tax position taken in reliance on information provided pursuant to, your use) of the information or content furnished by CCH. Neither Fidelity nor CCH assume any obligation to inform you of any changes in the tax law or other factors that could affect the information contained therein.
CCH content is licensed from CCH - a Wolters Kluwer business, and your use of this material is subject to all of CCH's terms and conditions.