Legal Disclaimer

This site is published by and reflects the personal views of Eric Koester in his individual capacity. It does not necessarily represent the views of Cooley Godward Kronish LLP or their clients, and is not sponsored or endorsed by them. The purpose of this site is to assist in dissemination of information that may be helpful to startup companies, but no representation is made about the accuracy of the information. The information contained in this web site is provided only as general information for education purposes, and topics may or may not be updated subsequent to their initial posting.

Some links within the website lead to other websites, including those operated and maintained by third parties. This site includes these links solely as a convenience to you, and the presence of such a link does not imply an endorsement of the linked site, its operator, or its contents. This website does not incorporate any materials appearing in such linked sites by reference.

THIS SITE AND ITS CONTENTS ARE PROVIDED “AS IS” WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT.

By using this site, you understand that this information is not provided in the course of an attorney-client relationship and is not intended to constitute legal advice. This site should not be used as a substitute for competent legal advice from a licensed attorney in your state. This site is not intended to be advertising and Eric Koester does not wish to represent anyone desiring representation based upon viewing this site in a state where this site fails to comply with all laws and ethical rules of that state.

IRS Circular 230 disclosure

To ensure compliance with requirements imposed by the IRS, any tax information contained in this site was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under federal, state or local tax law or (ii) promoting, marketing or recommending to another party any transaction or matter addressed on this site.

Privacy Policy

The owner of this site values the privacy of viewers of this site. Any of the following personal information that may be made available to me or my designees when browsing or navigating the site shall be kept confidential:

• First and last name
• Company, home, postal or other physical address
• Other contact information, for example, telephone number, fax number, email address, and other similar information
• Title or position in a company or an organization
• Occupation
• Industry
• Personal interests

Examples of scenarios where site visitors provide their personal information include, but may not be limited, to:

• Emailing, calling or communicating with me.
• Posting a question or comment through this site.
• Requesting literature.
• Registering to attend a seminar or any event.
• Participating in an online survey.
• Requesting inclusion in an email or other mailing list.
• Submitting an entry for a contest or other promotions.
• Logging in to the site, thus requiring a user name and/or a password.
• Any other business-related reason.

I will try to provide you with the opportunity to agree or decline to give your personal information via the Internet. I will also try to inform you of the purpose for the collection and do not intend to transfer your personal information to third parties without your consent, except under the limited conditions described under the discussion entitled “Information Sharing and Disclosure” below. If you choose to provide me with your personal information, I may transfer that information to a third party service provider as necessary.

Domain Information Collection

I may collect domain information to enable me to analyze how visitors use this site. This data enables me to become more familiar with which people visit my site, how often they visit, and what parts of the site they visit most often. I use this information to improve this site. This information is collected automatically and requires no action on your part.

Use of Cookies and Tracking User Traffic

Some pages on this site may use “cookies” small files that the site places on your hard drive for identification purposes. A cookie file can contain information such as a user ID to track the pages visited, but the only personal information a cookie can contain is information you supply yourself. These files are used for site registration and customization the next time you visit this site.

Some parts of this site may also use cookies to track user traffic patterns. I do this in order to determine the usefulness of the site information to the users and to see how effective the navigational structure is in helping users reach that information. Please note that cookies cannot read data off of your hard drive. Your Web browser may allow you to be notified when you are receiving a cookie, giving you the choice to accept it or not. If you prefer not to receive cookies while browsing this site, you can set your browser to warn you before accepting cookies and refuse the cookie when

Information Sharing and Disclosure

Your personal information is never shared with third parties without your permission, except under conditions listed below:

• Consenting to share your information to a third party service provider working on my behalf to serve you.
• Requiring me to provide you with a product or service.

I will also disclose your personal information, if required to do so by law, or in urgent circumstances, to protect personal safety, the public or my site.

Internet Security

I strive to protect your personal information; however, I urge you to take every precaution to protect your personal data when you are on the Internet.

Protecting the Privacy of Children

Children under 13 years old are not the target audience for this site. To protect their privacy, I do not intend to solicit personal information from these children.

Links to Third Party Sites

This site may contain links to other sites. I do not share your personal information with those Web sites and am not responsible for their privacy practices. I encourage you to learn about the privacy policies of those companies.

Changes to this Privacy Policy

I reserve the right to change, modify or update this policy at any time without notice. Any substantial changes in the way I use your personal information will be posted on this site.

If you have questions or concerns about this Privacy Policy, please email me at the contact information on the site.