Lincoln Financial Advisors Legal Notice

Please read the following terms of use carefully before using the Lincoln Financial Advisors Website. By using this site, you signify that you agree to these terms of use. If you do not agree to these terms of use, please do not use this site.

The information contained in this correspondence is not intended to be a "Covered Opinion" under Treasury Department Circular 230. If the information is construed to be such an opinion, the opinion was written to support the promotion or marketing of the transaction(s) or matter(s) addressed in the opinion and the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Furthermore, the opinion does not reach a conclusion at a confidence level of at least more likely than not with respect to one or more significant Federal tax issues addressed by the opinion. In addition, with respect to those significant Federal tax issues, the opinion was not written, and cannot be used by the taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer.

The information, text, graphics and links provided herein are provided by Lincoln Financial Advisors as a convenience to you. We only do business in the United States. This site should not be construed as an offer or a solicitation in any other jurisdiction.

Lincoln Financial Advisors will use reasonable efforts to include accurate and up-to-date information. However, Lincoln Financial Advisors does not warrant and cannot guarantee the accuracy or completeness of the information, text, graphics, links, and other items contained on this server or any other server as such information is received by you because Lincoln Financial Advisors cannot control the transmission of information over this medium.

Lincoln Financial Advisors makes no representation about the suitability of this documentation for any purpose. It is provided "as is" without express or implied warranty. Applicable law may not allow the exclusion of implied warranties, so the above exclusion may not apply to you.

Lincoln Financial Advisors does not warrant that the functions contained in the materials will be uninterrupted or error-free, that defects will be corrected, or that this site or the server that makes it available are free of viruses or other harmful components. Lincoln Financial Advisors does not warrant or make any representations regarding the use of, or the results of the use of, the materials on this site.

This publication could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. These changes will be incorporated in new editions of the publication. Lincoln Financial Advisors may make improvements and/or changes in the product(s) and/or the program(s) described in this publication at any time.

In no event shall Lincoln Financial Advisors be liable for any damages of any kind including but not limited to any direct, special, incidental, indirect or consequential damages of any kind occasioned by the use of this site including but not limited to loss of use, loss of data or loss of profits, whether or not advised of the possibility of such damage, or based upon any theory of liability, arising out of or in connection with the use or performance of this information. Applicable law may not allow the limitation or exclusion of liability for incidental or consequential damages, so the above limitation or exclusion may not apply to you.

RESTRICTIONS ON USE OF MATERIALS.

This site is owned by Lincoln Financial Advisors (referred to as "Lincoln Financial Advisors," "we," "us," or "our" herein). No material from lincolnadvisors.com or any Website owned, operated, licensed or controlled by Lincoln Financial Advisors may be copied, modified, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may copy, save or print the materials on any single computer for your personal, noncommercial home use and information, provided you keep intact all copyright and other proprietary notices. Modification of the materials or use of the materials for any other purpose is a violation of Lincoln Financial Advisors' copyright and other proprietary rights. The use of any such material on any other Website or networked computer environment is prohibited.

SUBMISSIONS.

Lincoln Financial Advisors welcomes your comments regarding our Website. While we do value your feedback, we ask that you not submit to us any suggestions, materials, ideas or creative concepts for new, modified or different products or services via this Website. Lincoln Financial Advisors requests this in order to avoid confusion in the future regarding the origin of the concept, product or service.

If, despite our request that you not send us any creative materials, you in fact send us creative suggestions, ideas, concepts or other information (collectively, the "Information"), such Information shall be deemed by Lincoln Financial Advisors to be, and shall remain, the property of Lincoln Financial Advisors. None of the Information shall be subject to any obligation of confidence on the part of Lincoln Financial Advisors and Lincoln Financial Advisors shall not be liable for any use or disclosure of any Information. Without limiting the foregoing, Lincoln Financial Advisors shall exclusively own all rights to the Information of every kind and nature and shall be entitled to unrestricted use of the Information for any purpose whatsoever, commercial or otherwise, without compensation to the provider of the Information.

AVAILABILITY OF PRODUCTS.

Unless otherwise specified, the materials in the site are presented solely for the purpose of educating the user about the products and services of Lincoln Financial Advisors. This site is controlled by Lincoln Financial Advisors from its offices within the State of Indiana, United States of America. Lincoln Financial Advisors makes no representation that any or all of the materials in the site are appropriate or available for sale in any or all locations. LFA only conducts business in the United States. Not all products and services described are available in all states of the U.S. Those who choose to access this site do so on their own initiative and are responsible for compliance with United States and local laws, if and to the extent such laws are applicable.

GOVERNING LAW.

This agreement shall be governed by and construed in accordance with the laws of the State of Indiana, without giving effect to any principles of conflicts of law. If any provision of this agreement shall be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from this agreement and shall not affect the validity and enforceability of any remaining provisions. This is the entire agreement between the parties relating to the subject matter herein and shall not be modified except in writing, signed by both parties.

SERVICE MARK/TRADEMARK INFORMATION.

LINCOLN FINANCIAL ADVISORS is a trademark of Lincoln Financial Advisors Corp. Unless otherwise indicated, all trademarks, service marks, and trade names are proprietary to Lincoln Financial Advisors or one of its affiliates. Lincoln Financial Advisors enforces its intellectual property rights.

For more information on trademark matters, contact Lincoln Financial Advisors' Law Division at (219) 455-4332.