TERMS OF USE

Thank you for visiting this MAK Tax Law Group, P.C. (“MAK”) website and for reviewing these Terms of Use, which govern this website’s use. 
 

By you accessing/using this website, you acknowledge that you have read, understood and agree to be bound by these Terms of Use (as may be amended/modified) as well as MAK’s policy as regards “personal information” that may be collected by MAK that is set forth on this website’s “MAK Private Policy” page which can be reached by clicking this website’s internal link to this page (this policy as so set forth and as may be modified/updated, the “MAK Privacy Policy”). 

Before you provide any information to MAK, you should first carefully read this website’s “MAK Privacy Policy” page to become apprised of the MAK Privacy Policy regarding how, for how long and under what circumstances your “personal information” may be collected, used, retained and shared/disclosed by MAK. 

Ownership of this website and its contents

This website/its content – including but not limited to its text, graphics, images and logos – are owned or licensed by MAK. You may not copy, modify, distribute, transmit, display, perform, reproduce, publish, license, create derivative works from, transfer or sell this website or any of its content without MAK’s prior written consent.

This website/its content is not legal advice, is not an offer to represent you and does not create an attorney-client relationship  

This website/its content is for informational purposes to enable readers to learn about MAK and its founding tax attorney, Marc A. Kushner, Esq. (and to also learn about the MAK Privacy Policy). This website/its content: (a) is not legal advice; (b) is not an offer to represent you; and (c) does not establish an attorney-client relationship.

MAK invites you to contact MAK, although contacting MAK does not create an attorney-client relationship. Please do not send any confidential information to MAK until such time as an attorney-client relationship has been established. 
 

Indemnification

By you accessing/using this website, you agree to indemnify, defend and hold harmless MAK, its founding tax attorney and its employees, agents and representatives from and against any and all claims, demands, liabilities, damages, losses, costs and expenses (including reasonable attorneys’ fees) arising out of or in connection with your accessing/use of this website/any of its content.

Disclaimer of Warranties/Limitation of Liability

This website/its content are being provided without warranties of any kind, neither express nor implied. MAK and its founding tax attorney disclaim any liability with respect to any action you or anyone else may take, or refrain from taking, in response to or in reliance on this website/any of its content or any linked-to website/website page/any of its content.

By you accessing/using this website, you agree that to the maximum extent permitted by applicable law, neither MAK, nor its founding tax attorney nor any of its employees, agents or representatives shall be liable for any direct, indirect, incidental, special, consequential, exemplary or any other type of damages arising out of or in connection with you accessing/using this website/any of its content.  This limitation of liability applies regardless of the legal theory or cause of action.

Third-party websites/website pages

This website contains links to third-party websites/website pages. These links are provided for your convenience and are not intended to, and do not, imply any endorsement, sponsorship or affiliation by MAK (or by its founding tax attorney) of, or with, the linked websites/website pages or any content of – or services or products provided on, by or through – such linked websites/website pages. 

MAK is not (nor is MAK’s founding tax attorney) responsible for the information/data policies, procedures, safeguards or content of any linked, or any other, website/website page nor of the actions of any operator of any other website/website page. 
 

Governing law and jurisdiction

This website/its content (including these Terms of Use and the MAK Privacy Policy) shall be governed by, and construed in accordance with, the laws of the State of New York, without regard to its conflicts of laws principles. Any dispute arising out of, in connection with, and/or otherwise in respect of, this website/any of its content (including any of these Terms of Use and any of the MAK Privacy Policy) shall be subject to the exclusive jurisdiction of the courts located in the Borough of Manhattan in the State of New York (and, as may become applicable, of the courts to which the decisions, orders, etc. of the courts located in the Borough of Manhattan in the State of New York are appealable). 

Modifications/updates to this website/its content (including these Terms of Use/MAK Privacy Policy)

MAK reserves the right to modify/update this website/its content (including these Terms of Use and MAK Privacy Policy) at any time and from time to time as it may determine without notice. 

Each time you may access/use this website, you should first review this website’s “Terms of Use” page – which can be reached by clicking this website’s internal link to this page – to be apprised of the current version of this website’s Terms of Use. 

And, as noted above and on this website’s “MAK Privacy Policy” page, before you provide any information to MAK, you should first carefully read this website’s “MAK Privacy Policy” page – which can be reached by clicking this website’s internal link to this page – to become apprised of the MAK Privacy Policy regarding how, for how long and under what circumstances your “personal information” may be collected, used, retained and shared/disclosed by MAK. 

And if you have previously provided any “personal information” to MAK, then you should read – or read again – this website’s “MAK Privacy Policy” page to become apprised of the current version of the MAK Privacy Policy.  

Contacting MAK about this website, including these Terms of Use and the MAK Privacy Policy 
 

If you should have any questions or concerns about this website/its content, including these Terms of Use or the MAK Privacy Policy, please contact Elizabeth J. Markey by email at [email protected].

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This Website Last Modified/Updated: June 11, 2026