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Disclaimer

Kirkham Raikes PLLC (the "Firm") assumes no responsibility for the accuracy or timeliness of any information provided herein. The information contained herein is for informational purposes only and is not legal advice or a substitute for legal counsel. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Accordingly, do not use any of the supplied e-mail interfaces to send any confidential information until you speak with a member of the Firm and receive authorization to send that information. Sites listed as hypertext links herein are not under the control of the Firm. Accordingly, the Firm makes no representation concerning the quality, safety or suitability of the content of these sites nor can the fact that the Firm has included this link serve as an endorsement by the Firm of any of these sites.

Privacy Policy

Effective Date: May 27, 2024

Kirkham Raikes PLLC ("KR," "us," "our," or "we") is a professional limited liability company registered under the laws of the State of New York and located only in New York.

This Policy does not apply to information provided to us in the course of our attorney-client relationships or protected by confidentiality, the attorney-client privilege, the attorney work product doctrine, or any other applicable privilege or protection. Nothing in this Policy should be construed to create an attorney-client relationship with visitors to our site.

This Privacy Policy (this "Privacy Policy") describes the types of personal information we, may collect about you in the context of your use of use of, and access to, our websites located at www.kirkhamraikes.com and all other websites, mobile sites, services, applications, mobile applications, platforms and other tools where these terms appear or are otherwise referenced (collectively the "Website") and the features and functionality thereof (the "Service(s)"), the purposes for which we use the information, and the circumstances in which we may share such information.

When you visit the Website, we collect certain personal information about you. As used in this Privacy Policy, "personal information" means information that identifies, relates to, describes, is capable of being associated with, or could reasonably be linked, directly or indirectly, to you or your household.

By using the Website, you consent to the collection and use of your personal information as described in this Privacy Policy, and as applicable, our Terms of Use, and as permitted or required by law. If you do not agree with the terms set out in this Privacy Policy, please do not use our Website or Services.

Key Terms. It would be helpful to start by explaining some key terms used in this policy:

We, us, our

Kirkham Raikes PLLC

Our privacy compliance officer

May be contacted at info@kirkhamraikes.com

Personal information

Any information relating to an identified or identifiable individual

COLLECTION OF PERSONAL INFORMATION

The categories below describe the personal information we have collected in the past twelve months or may collect about you and the sources from which we collect those categories of personal information.

Category

Description

Source of Information

Personal Identifiers

name, email address, telephone number, postal address

you

Account Information

name, email address, password, postal address, phone number

you

Device and/or Online Identifiers

IP address; session ID; session timestamps

you; devices associated with you; third party information providers

Internet, Browser, and Network Activity

clickstream website tracking information; data related to user browser activity, including browser visits, page views, visits, and unique visitors data; search history; and cookies or other similar technologies

you; devices associated with you; third party information providers

Professional or Employment Information

employer and employment status

you; third party information providers

Education Information

information that is not publicly available or personally identifiable, as defined in the Family Educational Rights and Privacy Act (20 U.S.C.§1232g, 34 C.F.R. Part 99)

you; third party information providers

Log Information

information automatically recorded by our servers, including but not limited to, your Internet Protocol address, operating system, browser type and language, referring URLs, access times, pages viewed, links clicked, files downloads, videos watched and other information about your activities on the Website

you; devices associated with you; third party information providers

Mobile Device Information

hardware model, operating system and version, unique device identifiers, and mobile network information

devices associated with you; third party information providers

Cookies and Other Tracking Technology Information

See section below entitled "Cookies and Other Tracking Technologies" for a description of what cookies or other tracking technology may be employed on the Website

devices associated with you; third party information providers

Location data

Region, country and city/municipality; latitude and longitude and/or geographic position data

you; devices associated with you; third party information providers

Payment data

Payment card number, digital payment platform account number, name on card or payment account, billing address, phone number, card security code and expiration date

you

Inferences drawn from other personal information

Inferences drawn from any of the information identified above to create a user profile reflecting user preferences, characteristics, psychological trends, predispositions, behavior, attitudes, intelligence, abilities, and aptitudes

you; devices associated with you; third party information providers

USE OF PERSONAL INFORMATION

KR does not sell the personal information it collects. From time to time, we may disclose this information to third-party service providers or vendors retained by KR in connection with our business purposes and marketing activities described below, as otherwise necessary to provide our services, or when required to do so by law, law enforcement, or other legal process or in the good-faith belief that disclosure is necessary to protect our firm or members of the public in appropriate circumstances. We do not otherwise disclose your personal information to third parties. We are not responsible for the data collection, privacy practices, or policies of any third-party site to which we may provide a link or that may link to our site. We encourage you to read the privacy statement and terms of use of other sites.

We may use your information for the following purposes:

• In connection with KR providing legal services to you;

• Provide updates about legal developments;

• Promote and share KR's publications regarding legal issues;

• Inviting you to participate in KR's events and presentations about evolving legal issues;

• Sending you communications and administrative emails;

• Personalizing and tailoring the features, performance and support of the Website;

• Identifying you as a user on the Website;

• For the performance of a contract between you and us;

• Sending you newsletters or other information from us;

• Providing support related to your account or your activity on the Website;

• Analyzing, benchmarking and conducting research on user data and interactions with the Website;

• Processing Services, maintaining user accounts, resolving disputes, preventing fraud and verifying your identity;

• Monitoring, maintaining, administering and improving Website performance;

• Protecting your, our, or third parties' networks, systems, property, or physical safety;

• Complying with requests from regulatory agencies, law enforcement, and other public and government authorities, as well as with relevant industry standards and policies;

• Enforcing our contracts, terms, and conditions or otherwise exercising our legal rights; defending ourselves from claims; and complying with laws and regulations that apply to us or third parties with whom we work;

• Aggregating the information collected via cookies and similar technologies to use in statistical analysis to help us track trends, analyze patterns, and conduct research;

• Responding to your inquiries related to employment opportunities or other requests;

• Contacting you by email or telephone, from time to time, as part of a secondary fraud protection or to solicit your feedback;

• Participating in any merger, acquisition, or other corporate transaction; and

• For any other purposes that we may specifically disclose at the time you provide or we collect your information.

RETENTION

We generally retain personal information to fulfill the purposes for which we collected it, including for the purposes of satisfying any legal, accounting, or reporting requirements, to establish or defend legal claims, or for fraud prevention purposes. To determine the appropriate retention period for personal information, we may consider factors such as the amount, nature, and sensitivity of the personal information, the potential risk of harm from unauthorized use or disclosure of your personal information, the purposes for which we process your personal information and whether we can achieve those purposes through other means, and the applicable legal requirements.

When we no longer require the personal information we have collected about you, we may either delete it or de-identify, aggregate or anonymize it. If we de-identify, aggregate or anonymize your personal information (so that it can no longer be associated with you), we may use this information indefinitely without further notice to you.

SHARING OF PERSONAL INFORMATION WITH OTHER ENTITIES

We may share personal information about you with other entities, including entities that provide services to us. We do not disclose your personal information collected through the Website to other entities, except as described in this Privacy Policy.

Applicable law requires that we identify the categories of personal information we share for business purposes. We disclose the following categories of personal information for business purposes: personal identifiers, device and online identifiers, information about your internet, browser, and network activity, protected classifications, biometric information, commercial information, professional or employment information, education information, inferences drawn from other personal information, payment data, and location data.

We may share your personal information with the following categories or types of entities or in the following situations:

Service providers: We engage service providers to facilitate our operation of the Website and provide the Services. These service providers analyze information about the Website and your use of the Website. Information disclosed for these purposes may include device and online identifiers, ISP information, session ID and /or session log data, information about your internet, browser, and network activity, and location data.

Legal authorities, emergency responders and other legal requirements: We may disclose personal information to third parties as permitted by, or to comply with, applicable laws, regulations, or legal obligations, including but not limited to responding to a subpoena or similar legal process, protecting against fraud, cooperating with law enforcement or regulatory authorities, protecting and defending the rights or property of KR, preventing or investigating possible wrongdoing in connection with the Website/Services, protecting the personal safety of users of the service or the public, and protecting against legal liability. Information disclosed for these purposes may include device and online identifiers, information about your internet, browser, and network activity, and location data.

For Business transfers: We may share or transfer your personal information in connection with, or during negotiations of, any merger, sale of our assets, financing, or acquisition of all or a portion of our business to another company.

User Testimonials and Feedback: We often receive testimonials and comments from users who have had positive experiences with KR. We occasionally publish such content. When we publish this content, we shall not identify the user who submitted the content without obtaining the user's consent. We may post feedback submitted to us on the Website from time to time. If you make any comments on a blog or forum associated with the Website, you should be aware that any personal information you submit there can be read, collected, or used by other users of these forums, and could be used to send you unsolicited messages. We are not responsible for the personally identifiable information you choose to submit in these blogs and forums.

Cookies and Other Tracking Technologies

We and/or other persons acting on our or their behalf use cookies and similar technology, such as web beacons (also known as clear GIFs or pixel tags), or similar technologies as they may develop over time to collect, use, and share information when you visit our Website or interact with us online, via email or through other electronic means Cookies are small pieces of data sent from a website and stored on a device. Cookies may enable us to capture and compile statistical information about how you use our Services, including information relating to your device's IP address, the frequency of your visits, readership data (such as the average length of visits, which pages are viewed or shared during a visit or other interactions with our content, such as time spent viewing videos, PDFs read and links clicked), authentication information, acceptance or rejection of website terms, and periods of inactivity. To learn more about cookies, including information on what cookies have been set on your device and how cookies can be managed and deleted, visit https://www.allaboutcookies.org/

Our Website also uses web beacons. Web beacons are invisible tags and may be placed on a webpage, in advertisements, or in an email or other message. They usually work in conjunction with cookies, registering when a particular device visits a particular page. For example, web beacons may count the number of individuals who visit our Website from a particular advertisement or who enroll in a service after viewing a particular advertisement.

"Clickstream" data (e.g., information regarding which of our Website pages you access, the frequency of such access, and your product and service preferences) may be collected by KR itself, or by our service providers, using cookies, web beacons, page tags, or similar tools that are set when you visit the Website or when you view an advertisement we may have placed on another website. Clickstream data and similar information may be shared internally within KR and used for administrative purposes to assess the usage, value and performance of our online products and Services; to improve your experience with the Website; and as otherwise permitted by applicable law or regulation. This information may be processed by us for the purposes described above, or on our behalf by other entities, solely in accordance with our instructions.

How We Use These Technologies

We, our services providers, and third party business partners may use information collected from cookies, web beacons, and similar technologies for the following purposes:

•to allow our Services to operate as you have requested; to understand how our Services are accessed and used; to recognize you when you return to our Website;

•to assess the effectiveness of advertising and readership content;

•to deliver marketing communications that may be of interest to you, including ads or offers tailored to you; and

•for other purposes described above under "USE OF PERSONAL INFORMATION."

We may combine the information that we collect through cookies, web beacons and similar technologies with other personal information we have collected from you from both online and offline sources.

We may work with service providers to promote our products and Services both on the Website and other websites. For example, if you visit a page on the Website or third-party websites that provides information about one of our products or Services, a cookie may be placed on your browser or device that identifies the product or service you viewed. This information allows us and our service providers to deliver more relevant and tailored content, such as ads for that particular product or service

Other than service providers, we do not allow unaffiliated third parties to collect personal information about your activities on the Website.

Managing Your Preferences

Web Browser Preferences

Many web browsers allow you to manage your preferences. You can set your browser to refuse cookies or delete certain cookies. Unless you have adjusted your browser setting so that it will reject cookies, our system may issue cookies when you access or use our Services. In the event you refuse to accept cookies by adjusting your browser setting, some or all areas of our Services may not function properly or may not be accessible.

You can also opt out of online targeted advertising by companies participating in the Digital Advertising Alliance by visiting https://www.aboutads.info/choices.

Mobile Device Preferences

Your mobile device may give you the ability to opt out of the use of information about the mobile browsers or apps you use in order to serve you ads that are targeted to your interests. You can stop the collection of location information from your mobile device by changing the preferences on your mobile device.

Do Not Track Policy

Most browsers can be set to send signals to third party websites requesting them not to track the user's activities. At this time, we do not respond to "do not track" signals. Consequently, our third party service providers may indeed track and collect information about your online activities over time while navigating to, from and on our Services, notwithstanding any "do not track" signals we may receive.

Our Security and Data Storage Procedures

Our goal is to protect your personal information submitted to us through our Services. We maintain reasonable physical, electronic, and procedural safeguards that comply with applicable law to guard nonpublic personal information about you against loss, misuse or unauthorized access, disclosure, alteration or destruction of the information you have provided to us through our Services. We have internal policies governing the proper handling of consumer information by personnel and requiring third parties that provide support or marketing services on our behalf to adhere to appropriate security standards with respect to such information. The security of your personal information is important to us, but please note that no method of transmission over the Internet, or method of electronic storage is perfectly secure. While we strive to use commercially acceptable means to protect your personal information, we cannot guarantee its absolute security.

The Website and our Services are United States-based, and are controlled, operated and administered from our offices within the United States. Regardless of where you are located when you interact with us on the Website, your personal information will be handled, processed and stored in the United States.

If you have additional questions about how we protect your information, please contact us at info@kirkhamraikes.com.

Links to Other Websites

This Privacy Policy only applies to the use and disclosure of information we collect through our Services. Our Services may contain links to other websites belonging to third parties that are not affiliated with us. The inclusion of any link on our Website or otherwise in our Services does not imply our endorsement of the linked website or service. While we try to link only to websites that meet our standards and respect for privacy, we are not responsible for the content, security, or privacy practices employed by other websites, or links posted on our Services. Information you disclose to other parties or through such sites is subject to the privacy and security practices and policies of those parties or websites. We disclaim all liability, to the extent permissible, with regard to your access to such linked websites. Access to any other websites is at your own discretion and we encourage you to read the privacy statements of each and every website or Services visited in order to learn how such third parties may treat your information.

Email Communications

We may periodically send you free newsletters and e-mails that provide updates on legal developments, or directly promote our Website or services. When you receive newsletters or promotional communications from us, you may indicate a preference to stop receiving further communications from us and you will have the opportunity to "opt-out" by following the unsubscribe instructions provided in the e-mail you receive or by contacting us directly (please see contact information below). Withdrawing your consent for one mailing list will not affect your receipt of messages from other mailing lists or of information concerning your purchases. Despite your indicated e-mail preferences, we may send you service related or administrative communications, including notices of any updates to our Terms of Use or Privacy Policy.

Detailed Information on the Processing of Your Personal Information

Our third-party service providers have access to your personal information only to perform their tasks on our behalf and are obligated not to disclose or use it for any other purpose.

Website

We use WPEngine to power our Website, you can read more about how WPEngine, Inc. uses your Personal Information here: https://wpengine.com/legal/privacy/.

We use Google Analytics and Google Tad Manager to help us understand how our users interact with our Website. You can read more about how Google uses your Personal Information here: https://policies.google.com/privacy. You can also opt-out of Google Analytics here: https://tools.google.com/dlpage/gaoptout.

Invisible reCAPTCHA

We use an invisible captcha service named reCAPTCHA to help us secure our Website. reCAPTCHA is operated by Google. The reCAPTCHA service may collect information from you and from your device for security purposes. The information gathered by reCAPTCHA is held in accordance with the Privacy Policy of Google: https://policies.google.com/privacy.

Email Marketing

We may use third party email marketing service providers to manage and send emails to you. We may use your personal information to contact you with newsletters, marketing or promotional materials and other information that may be of interest to you. You may opt-out of receiving any, or all, of these communications from us by following the unsubscribe link or instructions provided in any email we send or by contacting us.

Payments

We may provide payment links for payment on your account or for services on Website or provided to you by email. In these cases, we may use third-party services for payment processing (e.g. payment processors). We will not store or collect your payment card details. That information is provided directly to our third-party payment processors whose use of your personal information is governed by their own privacy policies. These payment processors adhere to the standards set by PCI-DSS as managed by the PCI Security Standards Council, which is a joint effort of brands like Visa, Mastercard, American Express and Discover. PCI-DSS requirements help ensure the secure handling of payment information. For more information about these services and their privacy policies, please visit their websites:

Stripe: https://stripe.com/privacy

PROTECTING CHILDREN'S PRIVACY ONLINE

Protecting the privacy of minors is important to KR. We comply with the Children's Online Privacy Protection Act in the United States, and similar laws around the world, where applicable. The Website, and the Services are not directed to or intended for individuals under 18 years of age. We do not knowingly collect or solicit personal information from or about individuals under the age of 18, or the relevant minimum age under applicable local legal requirements, except as permitted under applicable law. If you become aware that we have collected personal information from a minor, please contact us at info@kirkhamraikes.com so that we can promptly investigate and address the issue.

CALIFORNIA RESIDENTS

California residents should be aware that this section does not apply to: personal information covered by certain sector-specific privacy laws, including the Fair Credit Reporting Act (FCRA), the Gramm-Leach-Bliley Act (GLBA) and its implementing regulations, the California Financial Information Privacy Act (FIPA), and the Driver's Privacy Protection Act of 1994; or other information subject to a California Consumer Privacy Act (CCPA) exception.

Your Rights under the CCPA

Under this Privacy Policy, and by law if you are a resident of California, you may have the following rights: The right to notice. You must be properly notified which categories of personal information are being collected and the purposes for which the personal information is being used.

The right to access / the right to request. The CCPA permits you to request and obtain from us information regarding the disclosure of your personal information that has been collected in the past 12 months by us or its subsidiaries to a third-party for the third party's direct marketing purposes.

The right to say no to the sale of personal information. You also have the right to ask us not to sell your personal information to third parties.

The right to know about your personal information. You have the right to request and obtain from the Company information regarding the disclosure of the following:

•The categories of personal information collected

•The sources from which the personal information was collected

•The business or commercial purpose for collecting or selling the personal information

•Categories of third parties with whom we share personal information

•The specific pieces of personal information we collected about you

The right to correct inaccuracies in your personal information. You are entitled to request that any incomplete or inaccurate information we hold about you be corrected.

The right to delete personal information. You also have the right to request the deletion of your personal information that has been collected in the past 12 months.

The right to limit the use of your sensitive personal information. You have the right to request that the use of your sensitive personal information be limited to only those uses that are essential for providing goods and services.

The right not to be discriminated against. You have the right not to be discriminated against for exercising any of your consumer rights, including by:

•Denying goods or services to you

•Charging different prices or rates for goods or services, including the use of discounts or other benefits or imposing penalties

•Providing a different level or quality of goods or services to you

•Suggesting that you will receive a different price or rate for goods or services or a different level or quality of goods or services.

Exercising Your CCPA Data Protection Rights

In order to exercise any of your rights under the CCPA, and if you are a California resident, you can email us at info@kirkhamraikes.com.

California law requires us to verify the requests we receive from you when you exercise certain of the rights listed above. To verify your request, we will check the information you provide us in your request against third party identity verification tools. As part of this process, we may call you after you submit your request to verify information. You may also designate an authorized agent to exercise certain of the rights listed above on your behalf by providing the authorized agent with power of attorney pursuant to the California Probate Code. If an authorized agent submits a request on your behalf, we will contact you to verify that they represent you.

KR will disclose and deliver the required information free of charge within 45 days of receiving your verifiable request. The time period to provide the required information may be extended once by an additional 45 days when reasonably necessary and with prior notice.

Do Not Sell My Personal Information

We do not sell, and have not within the last twelve months sold, your personal information. However, the third party service providers we partner with (for example, our advertising partners) may use technology on the Website that may be considered or constitute a "sale" of personal information as defined by the CCPA law. If you are a California resident and wish to opt out of the sale of your personal information as defined under CCPA law, you may do so by emailing us at info@kirkhamraikes.com.

"Do Not Track" Policy as Required by California Online Privacy Protection Act (CalOPPA)

Our Website does not respond to Do Not Track signals. However, some third-party websites do keep track of your browsing activities. If you are visiting such websites, you can set your preferences in your web browser to inform websites that you do not want to be tracked. You can enable or disable Do Not Track signals by visiting the preferences or settings page of Your web browser.

Your California Privacy Rights (California's Shine the Light law)

Under California Civil Code Section 1798 (California's Shine the Light law), California residents with an established business relationship with us can request information once a year about sharing their personal information with third parties for the third parties' direct marketing purposes. If you'd like to request more information under the California Shine the Light law, and if you are a California resident, you can contact us by email at info@kirkhamraikes.com.

CHANGES TO THIS PRIVACY POLICY

We reserve the right to modify or supplement this Privacy Policy at any time. Therefore, we recommend that you review this Privacy Policy, updated and posted on this Website, regularly for changes. The effective date of this Privacy Policy, as stated above, indicates the last time this Privacy Policy was revised.

Your continued use of our Website after we have changed the Privacy Policy signifies your acceptance of the revised terms. This Privacy Policy may be changed from time to time to reflect changes in our practices concerning the collection and use of personal information related to your use of the Website. Under certain circumstances (i.e., with respect to material changes to this Privacy Policy), we may also elect to notify you through additional means, such as by posting a notice on the Website or sending you an email. The revised Privacy Policy will be effective immediately upon posting to our Website.

OUR OTHER PRIVACY POLICIES OR NOTICES

This Privacy Policy provides a general statement of the ways in which KR protects your personal information when you access and use this Website. You may, however, in connection with specific products or services offered by KR, be provided with separate privacy policies or notices that describe the privacy practices associated with your use of those products or services.

CONTACT US

If you have any questions about this Privacy Policy, you can contact us:

By email: info@kirkhamraikes.com

By mail: Kirkham & Raikes PLLC