AKT Group LLP (“Group,” “we,” and/or “us”) provides this Website for the AKT Family of Companies (AKT LLP, AKT Benefit Advisors LP, AKT Global LLC, AKT Retirement Plan Services LP, and AKT Wealth Advisors LP, also referred to as “Affiliates”) who each in turn provide the Website as a service to each of their clients. In particular, this “Online Portal” is provided to clients of AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, and AKT Benefit Advisors LP only through this Website. By using the Portal, you agree to be bound by these Terms of Use. IF YOU DO NOT AGREE TO THESE TERMS OF USE, DO NOT USE THE PORTAL. At their sole discretion, Group, AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, and/or AKT Benefit Advisors LP may change these Terms of Use from time to time and at any time. Your continued use of the Website following the posting of such changes will constitute your assent to all such changes. Please periodically visit this section of the Website and the Portal to review the current version of these Terms of Use.

You (“User”) have requested access to specific section(s) of the “Portal” of this Website (“Accessible Sections”) in order to facilitate communication with either AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, or AKT Benefit Advisors LP and provide access to documents placed by you on a specific section of the Portal.

You will have a login ID and a password (together, an “Access Code”) to permit such access, on the terms and conditions set forth in this agreement.

NOW THEREFORE, the parties agree as follows:

1.    USERNAME AND PASSWORD

a. User will select a unique Access Code to the Online Portal. We may rescind User’s access to the Online Portal in accordance

    with the terms of this agreement.

b. User must keep User’s Access Code confidential and must ensure that it is not disclosed to any other person or used by

    any other person.

c. User is responsible for any and all authorized and unauthorized use of User’s Access Code. User must notify us immediately

    upon becoming aware of any unauthorized use of User’s Access Codes or any other breach of security. User is responsible for

    the actions of any person purporting to be User by using the Access Code, until such time as we have been notified in writing of

    the unauthorized use of such Access Code and User has selected a new Access Code.

d. Use by User of another person’s Access Code is forbidden.

e. User must immediately cease all use of his or her Access Code and the Online Portal upon the termination of his or her

    relationship with AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, and/or AKT Benefit Advisors LP,

    as the case may be.

f. The Access Code selected by User will allow access only to certain Accessible Sections. User may not hack into or otherwise

    attempt to access other areas of the Online Portal or other areas of the Website to which User has not been granted access.

2.    USE OF THE ONLINE PORTAL

a. Any deliverables, and all use, modification and delivery thereof, shall be governed by the Engagement Letter (if any) between

    you and AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, or AKT Benefit Advisors LP, as the case

    may be. In the event of conflict between an Engagement Letter and this agreement, the terms of the Engagement Letter shall

    control with respect to the deliverables.

b. User acknowledges that the information and materials on the Website and Online Portal have tangible value and consist of part

    of our or third parties’ confidential trade secrets and proprietary information (“Confidential Information”). This acknowledgment

    recognizes that material and information may or may not be protected by copyright laws and may include that of third parties

    that have given their permission to utilize the same. User will not disseminate Confidential Information and will not use it except

    for the purposes intended by accessing the Online Portal.

c. Where User contributes information to the Online Portal or changes information located thereon (“Provided Information”), User

    agrees:

      i.   that it is User’s responsibility to ensure that the Provided Information is accurate and up-to-date and that any changes are

           appropriately authorized and that the Provided Information is free of viruses;

      ii.  that the Provided Information will be available, via the Online Portal, to other persons who AKT LLP, AKT Wealth

           Advisors LP, AKT Retirement Plan Services LP, or AKT Benefit Advisors LP, as the case may be, has authorized to

           perform services;

      iii. that, although we have no obligation to verify the authenticity or timeliness or, unless otherwise agreed in accordance with the

           Engagement Letter, to review the nature or content of Provided Information, we may remove any Provided Information that

           we reasonably consider has been placed on the Online Portal in breach of this agreement or the Engagement Letter or is

           outdated and/or no longer relevant; and

      iv. that, although we will take reasonable steps in endeavoring to ensure the security of the Online Portal and the confidentiality

           of any Provided Information contributed to the Online Portal, we do not guarantee that the Online Portal, the Website, or

           any websites connected via a hyperlink or otherwise to or from the Website or Online Portal (“Third Party Websites”) will

           be secure.

d. Other than as specified in this agreement, or an Engagement Letter, User may not make any other use of the Online Portal or

    any information or documentation extracted therefrom without our prior written permission.

3.    LINKS TO THIRD PARTY WEBSITES

a. The Online Portal and/or Group’s Website may contain links to Third Party Websites over which we have no control. We make

    no representations or warranties as to the accuracy or legality of the contents of Third Party Websites and use of these Third

    Party Websites is at User’s own risk. We do not guarantee that any Third Party Websites will be free from viruses.

b. The terms and conditions of this agreement do not apply to our other websites or services; use of such websites and services

    shall be governed by the terms and conditions for those websites and services.

4.    CHANGES OR INTERRUPTIONS TO THE ONLINE PORTAL

a. We will endeavor to give User reasonable notice of any alterations or changes which are likely to materially affect the use

    of the Online Portal by posting an appropriate notice. However, we reserve the right to amend the content or presentation of

    the Online Portal without notice and User acknowledges that access to the Online Portal may be suspended, limited, denied or

    disabled at any time and that information uploaded to the Online Portal may not be recoverable. Accordingly, User should have

    in place appropriate measures for ensuring the retention of copies of all such material. User agrees that User will not use the

    Online Portal as a document repository.

b. We are not responsible for the availability of, access to and links from the Online Portal and User should ensure that he or she

    has software and hardware which are capable of effectively accessing the Online Portal via an internet service provider. User is

    advised to use appropriate anti-virus software. We do not guarantee that the Online Portal will be free from viruses, and we are

    not responsible for any damage caused by viruses.

5.    INTELLECTUAL PROPERTY

All software provided to User in connection with the Online Portal or other material created by us and posted on the Online Portal

is owned by us or our licensors, or other interested parties, and is protected by international intellectual property laws and

conventions. User’s rights to use this software is limited to use in connection with the named engagement and these Terms of Use

and those of the Website. User may not remove any copyright, trademark or other proprietary notices of any nature from printed

or electronic copies of material obtained through use of the Online Portal.

6.    LIMITATION OF LIABILITY

a. USE OF THE ONLINE PORTAL BY USER IN CONNECTION WITH AN ENGAGEMENT WITH AKT LLP, AKT

    WEALTH ADVISORS LP, AKT RETIREMENT PLAN SERVICES LP, OR AKT BENEFIT ADVISORS LP WILL, IN

    ADDITION TO THE TERMS SET OUT IN THIS AGREEMENT, BE SUBJECT TO THE TERMS AND CONDITIONS

    OF ANY ENGAGEMENT LETTER AND THE WEBSITE.

b. SUBJECT TO THE PARAGRAPH IMMEDIATELY BELOW, THE ONLINE PORTAL IS PROVIDED ON AN “AS IS”

    AND “AS AVAILABLE” BASIS, AND WE EXPRESSLY DISCLAIM ALL CONDITIONS, WARRANTIES AND

    REPRESENTATIONS EXPRESSED OR IMPLIED BY STATUTE, COMMON LAW OR OTHERWISE. USE OF THE

    ONLINE PORTAL IS AT USER’S OWN RISK. SUBJECT TO THE PARAGRAPH IMMEDIATELY BELOW,

    NEITHER WE NOR ANY OF OUR AFFILIATES OR ANY PARTNERS, AGENTS, PRINCIPALS, MANAGERS,

    OWNERS, OR EMPLOYEES OF OURS OR THEIRS WILL BE LIABLE FOR ANY SPECIAL, DIRECT,

    AND/OR INDIRECT, FORESEEN AND/OR NOT FORESEEN, PRESENT OR FUTURE, INCIDENTAL,

    CONSEQUENTIAL, LOSS OF PROFIT, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER,

    WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION,

    NEGLIGENCE) OR OTHERWISE, RELATING TO THE USE OF THE ONLINE PORTAL. USER WILL HOLD

    US HARMLESS FROM SAME.

c. ALTHOUGH WE WILL TAKE REASONABLE STEPS TO MAINTAIN THE CONTINUITY OF THE ONLINE

    PORTAL SERVICE, WE ACCEPT NO LIABILITY FOR ANY SUSPENSION, INTERRUPTION TEMPORARY

    UNAVAILABILITY, LOSS OF DATA OR FAULT OCCURRING IN THE ONLINE PORTAL’S SERVICE OR

    ANY OF THE CONSEQUENCES THEREOF. WE WILL TAKE REASONABLE STEPS TO PROTECT THE

    ONLINE PORTAL FROM UNAUTHORIZED ACCESS; HOWEVER, THE INTERNET IS NOT SECURE AND,

    THEREFORE, WE ACCEPT NO LIABILITY FOR ANY BREACH OF THE SECURITY OF THE ONLINE

    PORTAL, WHETHER ARISING AS A RESULT OF OUR ALLOCATION OF ACCESS RIGHTS OR OTHERWISE.

d. NOTHING IN THESE TERMS SHALL OPERATE TO EXCLUDE OR RESTRICT OUR LIABILITY FOR DEATH OR

    PERSONAL INJURY WHERE SUCH EXCLUSION OR RESTRICTION WOULD NOT BE PERMITTED BY LAW.

e. USER AGREES TO INDEMNIFY US AND OUR AFFILIATES AND THEIR OWNERS, PRINCIPALS, AGENTS,

    MANAGERS, AND EMPLOYEES AGAINST ALL COSTS, CLAIMS, LOSSES OR EXPENSES INCURRED BY

    OR MADE AGAINST US AND/OR THEM AS A RESULT OF USE OF THE ONLINE PORTAL AND/OR ANY

    BREACH BY USER OF THE TERMS OF THIS AGREEMENT, INCLUDING, WITHOUT LIMITATION,

    THIRD-PARTY CLAIMS THAT PROVIDED INFORMATION INFRINGES ON THE INTELLECTUAL PROPERTY

    RIGHTS OF SUCH THIRD PARTY.

7.    TERMINATION

a. If User breaches any of the terms of this agreement, if the relationship of AKT LLP, AKT Wealth Advisors LP, AKT

    Retirement Plan Services LP, or AKT Benefit Advisors LP, as the case may be, with User terminates for any reason, or if we

    become aware of unauthorized use of User’s Access Code, or the Access Code issued to User, we may terminate this

    agreement immediately and deactivate or delete related User accounts. In all other cases we shall give User 14 days written

    notice (which may include notice given via the Online Portal) of our intention to terminate this agreement.

b. On termination of this agreement for whatever reason, User shall immediately take all necessary steps to cease using the Online

    Portal and all Access Codes available to User and its employees. User agrees either to return to us all copies of Confidential

    Information in its possession or to destroy all copies in its possession and to certify such destruction to us in writing,

    within 7 days of the termination of this agreement.

c. Termination of this agreement shall be without prejudice to the right to enforce any right which arose prior to termination.

d. Paragraphs relating to indemnification, confidentiality, security, and other matters which logically extend beyond termination shall

    remain in effect even though this agreement has been terminated.

8.    SECURITY

a. We currently employ the following security features, which may be modified by us at our sole discretion and without notice to

    User:

      i.  User Names and Passwords. At the highest level, basic access control restricts access to only those users with a valid

          member name and password. Passwords are encrypted and will initially be assigned but may be changed by the user.

      ii. Object-level Access Control. Authorized users can control the type of access (i.e. none, read, or write) each user has to

          each piece of information in a project.

      iii. Encryption of Transmitted Data via SSL. Data is transmitted between the server and the user’s machine, using secure

          sockets layer (SSL).

      iv. Server Security. Servers reside in our secure data center, employing a variety of industry-accepted procedures and tools to

          safeguard the network and servers within the data center facility. Additionally, steps have been taken to provide for

          redundancy and system availability. In the case of a system outage, there are procedures for back up and recovery.

b. Security Audit. Periodically, we will conduct an audit review and assessment of both system and process around security.

9.    GENERAL

a. This agreement includes the Terms and Conditions on the AKT Family of Companies website (www.aktcpa.com) and its

    Privacy Policy.

b. This agreement constitutes the entire agreement of the parties with respect to the subject matter hereof (except for the

    Engagement Letter, if any, and in the event of any inconsistency between this agreement and any Engagement Letter, the

    provisions of the Engagement Letter shall prevail, but only to the extent of the conflict or inconsistency), and

    supersedes all prior or contemporaneous agreements, understanding and discussions with respect to such subject matter

    (except for such Engagement Letter, if any). User agrees that he or she has not been induced to enter into this agreement

    by any pre-contractual representations and hereby waive any remedy in relation to such representation. Nothing in this

    Paragraph excludes liability for any fraudulent pre-contractual representations.

c. User may not assign this agreement without written permission from us. We may assign this agreement in our sole discretion.

d. Any of our Affiliates may enforce the terms of this agreement.

e. If any of the terms set out above is found to be unenforceable, the remainder of the terms shall continue to apply.

f. This agreement will be governed by, and construed in accordance with, the laws of the State of Oregon, without giving effect to

    the choice-of-law principles thereof; provided, however, that if the Engagement Letter (or another written agreement between

    User and us) specifically states that this agreement will be governed by the laws of another jurisdiction instead, such laws shall

    govern this agreement. The parties hereby agreed to submit to the exclusive jurisdiction of the State of Oregon or the federal

    courts located in that State, provided, however, that if the Engagement Letter (or another written agreement between User and

    us) specifically provides for another venue, the terms of such other agreement shall govern.

g. The headings used or contained in this agreement are for convenience and reference only and shall not affect the construction of

    this agreement.

For and on behalf of AKT Group LLP, AKT LLP, AKT Wealth Advisors LP, AKT Retirement Plan Services LP, and AKT Benefit Advisors LP.

By using the Online Portal, User confirms his or her acceptance of these terms and conditions.