Visitor's Agreement

By visiting our Web Site www.capitalgainsinc.com, you explicitly agree to the Terms and Conditions carefully below.

Please read the following Terms and Conditions carefully:

Property of Capital Gains Incorporated. The Web Site www.capitalgainsinc.com is owned and operated by Capital Gains Incorporated (Capital Gains" or "We"). Your use of the Web Site is subject to the Terms and Conditions contained herein. We reserve the right without prior notice, to make changes to the Terms and Conditions, to change the Web Site, to terminate access to the Web Site, or to take other actions we reasonably believe necessary to comply with the law or to protect our rights and your rights. We reserve the right to monitor any and all use of the Web Site. Any access or attempt to access or use the Web Site for any unauthorized or illegal purpose is strictly prohibited. Terms and Conditions can be accessed from a link on our home page. If you visit the Web Site after we post changes to the Terms and Conditions, you agree to accept the changes.

Intellectual Property. All information available through the Web Site is the property of Capital Gains and is protected by copyright and intellectual property laws. Except as otherwise identified, the trademarks including names, logos, slogans and service marks appearing on our Web Site, whether registered or unregistered, are the property of Capital Gains. You may not reproduce, retransmit, disseminate, sell, publish, broadcast, or circulate the information, including names, logos, slogans and services marks, contained in the Site without our express written consent. You are entitled to download and use the information for your private, non-commercial use only.

Content not Guaranteed. The Web Site is provided without charge as a convenience to our clients and other visitors to be used for purposes of information, education and communication. While the information on the Site has been prepared and compiled from sources believed to be reliable, we do not guarantee the accuracy, completeness, timeliness, or correct sequencing of any information on the Site. Nor do we independently verify or guarantee the accuracy, completeness, timeliness or correct sequencing of information provided by third parties.

Availability of Services. Some services described in our Web Site may not be available in your state or country. Nothing on the Web Site should be considered a solicitation to buy or an offer to sell any security, advisory or other service to any person in any jurisdiction in which such offer or solicitation, purchase or sale, or provision of such services would be unlawful under the securities or equivalent laws of such jurisdiction. References to services unavailable in your state or country do not imply that these services will be made available to you.

Not Personalized Advice. Nothing on the Site is intended to be personalized advice. Information provided on the Web Site is for informational purposes only. We do not intend for any information to be legal or tax advice. For such advice, please consult your legal and/or tax advisor. We shall not have liability for any decision made or action taken by a visitor in reliance upon information available through the Site.

Hyperlinks. No person may establish Hyperlinks either to the Web Site or away from the Web Site without our prior express written consent, which We may give or withhold in our sole discretion. Contact us at the address listed below to obtain this consent. All Hyperlinks approved shall be to the home page of the Web Site. Framing at the Web Site is expressly prohibited. We reserve the right to remove a Hyperlinks to the Web Site or away from the Web Site at any time and for any reason. Please note that once you leave our Site, either by using a link or otherwise, we accept no responsibility for the content, products and/or services provided at these locations. We do not control, endorse, promote or have any affiliation with any other Web Site unless expressly stated on our Site.

Electronic Mail Communications. We do not want you to, and you should not, send any confidential or proprietary information to us via the Web Site. You agree that any information or materials that you or anyone acting on your behalf provides to us via the Web Site will not be considered confidential or proprietary. For additional information, please consult our Privacy Policy, which is incorporated herein.

DISCLAIMERS OF LIABILITY. ALL INFORMATION OBTAINED THROUGH THE WEB SITE, INCLUDING BUT NOT LIMITED TO GRAPHICS, TEXT AND LINKS TO OTHER SITES, IS PROVIDED "AS IS" AND WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR USE, OR NON_INFRINGEMENT. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THIS EXCLUSION MAY NOT APPLY TO YOU.

IN NO EVENT WILL CAPITAL GAINS BE LIABLE TO ANY PARTY FOR ANY DIRECT, INDIRECT, SPECIAL OR OTHER CONSEQUENTIAL DAMAGES ARISING OUT OF ANY USE OF THE WEB SITE, INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS, BUSINESS INTERRUPTIONS, LOSS OF PROGRAMS OR DATA ON YOUR EQUIPMENT, OR OTHERWISE, EVEN IF WE ARE EXPRESSLY ADVISED OF SUCH DAMAGES. IF YOU LIVE IN A STATE THAT DOES NOT ALLOW THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, THE ABOVE LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU.

YOU ASSUME THE RESPONSIBILITY TO TAKE ADEQUATE PRECAUTIONS AGAINST DAMAGES TO YOUR SYSTEMS OR OPERATIONS THAT COULD BE CAUSED BY DEFECTS OR DEFICIENCIES IN THE WEB SITE, ANY INFORMATION, SERVICE, SYSTEM. DATABASE OR MATERIAL PROVIDED BY CAPITAL GAINS, OR PART THEREOF. YOU ALSO ACKNOWLEDGE THAT ELECTRONIC COMMUNICATIONS AND DATABASES ARE SUBJECT TO ERRORS, TAMPERING AND BREAK-INS AND THAT WHILE CAPITAL GAINS WILL IMPLEMENT REASONABLE SECURITY PRECAUTIONS TO ATTEMPT TO PREVENT SUCH OCCURRENCES, WE DO NOT GUARANTEE THAT SUCH EVENTS WILL NOT TAKE PLACE .

YOU ALSO ARE SOLELY RESPONSIBLE FOR ENSURING THAT ANY POSTING MADE BY OR FOR YOU TO THE WEB SITE OR ANY INFORMATION, SERVICE, SYSTEM OR DATABASE ON THE WEB SITE DOES NOT CONTAIN ANY VIRUS OR OTHER COMPUTER SOFTWARE CODE OR ROUTINE DESIGNED TO DISABLE, ERASE, IMPAIR OR OTHERWISE DAMAGE THE WEB SITE OR ANY SYSTEM SOFTWARE OR DATA OF CAPITAL GAINS OR ANY OTHER VISITOR OF THE INFORMATION, SERVICES, DATABASES, MATERIALS OR SYSTEM ON THE WEB SITE. YOU HEREBY AGREE TO INDEMNIFY, DEFEND AND HOLD CAPITAL GAINS AND ITS OFFICERS. EMPLOYEES, AGENTS, REPRESENTATIVES, AND LICENSORS HARMLESS FROM ANY LIABILITY, CLAIM, COST OR DAMAGE ARISING OUT OF ANY CLAIM OR SUIT BY ANY SUCH VISITOR CAUSED BY SUCH VIRUS OR CODE OR SUBROUTINE.

NEITHER CAPITAL GAINS NOR ITS OFFICERS, EMPLOYEES, AGENTS OR REPRESENTATIVES SHALL HAVE ANY LIABILITY, CONTINGENT OR OTHERWISE, FOR THE ACCURACY, COMPLETENESS, TIMELINESS OR CORRECT SEQUENCING OF THE INFORMATION ON THE WEB SITE OR FOR ANY DECISION MADE OR ACTION TAKEN BY YOU IN RELIANCE UPON THE INFORMATION ON THE WEB SITE OR FOR INTERRUPTION OF ANY DATA, INFORMATION, OR ANY OTHER ASPECT OF THE WEB SITE.

Severability of Terms and Conditions; Governing Law. If any part or parts of these Terms and Conditions are held to be invalid, the remaining parts will continue to be valid and enforceable. Nothing in these Terms and Conditions affects any statutory rights that you may have that cannot be waived or limited by contract. The use by you of our Web Site, the information, content, services or other materials on the Web Site, and any and all other matters between Capital Gains and you related to these Terms and Conditions, shall be governed by applicable United States federal law and the laws of the State of Illinois, excluding its conflict-of-laws rules. Any suit or proceeding arising out of or relating to the Terms and Conditions must be commenced within one year from the date the right, claim, demand or cause of action being asserted first came into being.

If you have ay questions regarding the Web Site or its contents, or these Terms and Conditions, contact gkarshna@capitalgainsinc.com.

Dated June 12, 2002.