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DISCLAIMER Baker Tilly International is an English company. Neither Baker Tilly International nor any other member firm has a right to exercise management control over any other member firm. Baker Tilly Virchow Krause, LLP, is not Baker Tilly International’s agent and does not have authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. The user acknowledges that electronic communications, databases and Web sites are subject to errors, malfunctions, tampering and break-ins, or that use thereof may result in damages to the user's systems or operations. While Baker Tilly Virchow Krause, LLP ("we" "our") will implement reasonable precautions to attempt to prevent such occurrences, the user further acknowledges that Baker Tilly Virchow Krause, LLP, does not guarantee such events will not take place and that we will not be held liable for any such occurrences. Baker Tilly Virchow Krause, LLP, is not responsible for ensuring that any information or content downloaded from its Web site, or any other Web site accessed from Baker Tilly Virchow Krause, LLP’s Web site, does not contain any virus or other computer software code or subroutine designed to disable, erase, impair, or otherwise damage its systems, software or data, and the user shall indemnify, defend and hold Baker Tilly Virchow Krause, LLP, and its subsidiaries harmless from any liability, claim, cost, or damage arising out of any third-party claim or suit caused by such virus or code or subroutine. This material is for informational purposes only and should not be construed as financial or legal advice. Please seek guidance specific to your organization from qualified advisers in your jurisdiction. PRIVACY NOTICE FOR BAKER TILLY VIRCHOW KRAUSE, LLP; BAKER TILLY VALUATION, LLC; BAKER TILLY SEARCH & STAFFING; CIVIC SYSTEMS, LLC; VALUED ADVISOR FUND, LLC. Privacy Policy (effective June 1, 2009) Baker Tilly Virchow Krause, LLP, is a member of Baker Tilly International Limited. Each member firm of Baker Tilly International is a separate and independent legal entity. Baker Tilly International and its other members are not responsible or liable for any acts or omissions of Baker Tilly Virchow Krause, LLP. Baker Tilly Virchow Krause, LLP, and its affiliates are not responsible or liable for any acts or omissions of any other member of Baker Tilly International. Baker Tilly International does not render any professional services and does not have an ownership or partnership interest in Baker Tilly Virchow Krause, LLP. Baker Tilly International is an English company. Neither Baker Tilly International nor any other member firm has a right to exercise management control over any other member firm. Baker Tilly Virchow Krause, LLP, is not Baker Tilly International’s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. This statement sets forth our privacy statement for the Baker Tilly Virchow Krause, LLP, website. This policy outlines the practices we follow to protect the privacy of all visitors. The following is a list of Baker Tilly Virchow Krause, LLP, subsidiaries to which this policy applies:
Baker Tilly Virchow Krause, LLP, is committed to protecting the confidentiality and security of your personal information. We strongly believe in protecting your privacy. We recognize that your information is valuable and we take all reasonable measures to protect your information while it is in our care. By accessing this site, you acknowledge, fully understand, and consent to the data collection and use practices described herein. Please be aware that this site contains links to other sites, which are not governed by this privacy policy. If at any time you require further information about our Privacy Policy, please contact us at cpa@bakertilly.com. Baker Tilly Virchow Krause, LLP, reserves the right to update and/or modify this privacy statement at any time and for any reason. Data Collection As a visitor, you are not required to submit any personally identifiable information in order to use the Baker Tilly Virchow Krause, LLP, website. We collect personally identifiable information that is voluntarily provided by visitors to our website. Personally identifiable information may consist of, but is not limited to, your name, current job title, company address, email address, telephone and fax numbers, and any other information provided by visitors in email messages or attachments thereto. As a general rule, we will not seek to collect any sensitive information (e.g. data related to race or ethnic origin, religious beliefs, physical or mental health, criminal record, or sexual orientation) through our website. Event Registration If you register for an event with Baker Tilly Virchow Krause, LLP, we will use the registration information that you submit to process your request and send you additional information about the event. For online seminars, we may require your email address to provide you with login information. In addition, we may contact you about future events that may be of interest to you. Newsletter Subscription If you subscribe to a newsletter from Baker Tilly Virchow Krause, LLP, we will use the registration information that you submit to send you the newsletter(s) you request. We may also e-mail or mail you messages and other newsletters containing information which we believe may be of interest to you. If we contract with a third party to deliver the e-mails, we will share registration information with that party only for the purposes of delivering the e-mail. Instructions for unsubscribing will be included on the newsletter's web page. Use of Data It is Baker Tilly Virchow Krause, LLP’s policy that the information obtained from its website is to be used for internal business purposes of Baker Tilly Virchow Krause, LLP. Pursuant to regulations under Internal Revenue Code (IRC) Section 7216, issued by the US Treasury Department, except where permitted by law, we are prohibited from using any information that we obtain from you in connection with the preparation of your tax returns, for any purpose other than to prepare your tax return(s), without your consent. Disclosure of Information As a general rule, Baker Tilly Virchow Krause, LLP, does not disclose your personal information to anyone except as necessary to respond to an inquiry or provide requested services. However, to the extent permitted by law, certain information about you may be disclosed in the following situations:
Security At Baker Tilly Virchow Krause, LLP, we believe strongly in protecting the confidentiality and security of information. Our employees are required to protect the confidentiality of information and comply with our established procedures. We also maintain physical, electronic, and procedural safeguards to protect information which comply with all applicable laws. Opt-Out Policy If you prefer that we not share your nonpublic personal information (except in those circumstances described above that are permitted or required by law), or for questions or concerns, please contact us at 800.362.7301 or cpa@bakertilly.com. PRIVACY NOTICE FOR BAKER TILLY CAPITAL, LLC Privacy Policy (effective June 1, 2009) Baker Tilly Virchow Krause, LLP, is a member of Baker Tilly International Limited. Each member firm of Baker Tilly International is a separate and independent legal entity. Baker Tilly International and its other members are not responsible or liable for any acts or omissions of Baker Tilly Virchow Krause, LLP. Baker Tilly Virchow Krause, LLP, and its affiliates are not responsible or liable for any acts or omissions of any other member of Baker Tilly International. Baker Tilly International does not render any professional services and does not have an ownership or partnership interest in Baker Tilly Virchow Krause, LLP. Baker Tilly International is an English company. Neither Baker Tilly International nor any other member firm has a right to exercise management control over any other member firm. Baker Tilly Virchow Krause, LLP, is not Baker Tilly International’s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. Below is the privacy notice information specific to clients of the following Baker Tilly Virchow Krause, LLP subsidiaries: Baker Tilly Virchow Krause, LLP, is committed to protecting the confidentiality and security of your personal information. We strongly believe in protecting your privacy. We want you to know about the information we collect and how we use it. This notice describes our policies and practices regarding the collection and disclosure of personal information by Baker Tilly Capital, LLC. It is for your information and does not require a response. LEGAL NOTICES Unless otherwise indicated, this Web site and its contents, including but not limited to all text, HTML code, scripts, graphics, images, site design and "look and feel," are the property of Baker Tilly Virchow Krause, LLP, and are protected pursuant to U.S. and foreign copyright and trademark laws. Baker Tilly Virchow Krause, LLP, is a member of Baker Tilly International Limited. Each member firm of Baker Tilly International is a separate and independent legal entity. Baker Tilly International and its other members are not responsible or liable for any acts or omissions of Baker Tilly Virchow Krause, LLP. Baker Tilly Virchow Krause, LLP, and its affiliates are not responsible or liable for any acts or omissions of any other member of Baker Tilly International. Baker Tilly International does not render any professional services and does not have an ownership or partnership interest in Baker Tilly Virchow Krause, LLP. Baker Tilly International is an English company. Neither Baker Tilly International nor any other member firm has a right to exercise management control over any other member firm. Baker Tilly Virchow Krause, LLP, is not Baker Tilly International’s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. Baker Tilly Capital, LLC; Baker Tilly Valuation, LLC; Baker Tilly Search & Staffing, LLC; BT Staffing, LLC; Civic Systems, LLC; and Valued Advisor Fund, LLC are subsidiaries of Baker Tilly Virchow Krause, LLP. Baker Tilly Virchow Krause, LLP, reserves its rights in the use of business entity names, "Baker Tilly" and symbols, and logos as they may be used in connection with Baker Tilly Virchow Krause, LLP, any of its subsidiaries, and this Website, including any trademark or trade name rights that exist currently or that may be subsequently obtained. Baker Tilly Virchow Krause, LLP, does not authorize the use of these trademarks, symbols, or logos without prior express written consent. Baker Tilly Virchow Krause, LLP, has a business continuity plan in place to address any interruption of our daily operations. This plan is reviewed annually, is subject to modification, and is promptly updated when warranted. Baker Tilly Virchow Krause, LLP, is not providing specific details of its business continuity plan due to confidential information and to assure security of an effective plan of recovery. We value the importance of quick recovery and our clients can access this web site to get the latest information in the event of a disruption. By accessing this Web site, you agree to the following terms and conditions, which govern this Web site: Access to this website and the information provided shall not confer, by implication, estoppel, or otherwise, any license or right to any copyright, patent, trademark or other proprietary interest of Baker Tilly Virchow Krause, LLP, or any third party. This Web site and the material on this Web site may not be modified, copied, distributed, republished, downloaded, uploaded or commercially exploited in any manner without the prior written consent of Baker Tilly Virchow Krause, LLP, except under the terms stated herein. Where indicated, the use, download, reproduction, display or reprint, of material require prior permission from Baker Tilly Virchow Krause, LLP, and/or other copyright owner. If a prior permission requirement is not indicated in a copyright notice, you are permitted to download a copy of any of the materials on this Web site on a single computer for personal noncommercial use, provided no copyright, trademark or other proprietary notices are removed. Any information obtained from other sites, accessed via links from this website are subject to the terms and conditions of such other sites, and Baker Tilly Virchow Krause, LLP disclaims any and all liability relating to, arising out of, or in connection with the accessing of other sites through this website. The information on this Web site is provided solely for illustrative purposes and does not create any business, contractual or employment relationship. THE MATERIAL ON THIS WEB SITE IS PROVIDED 'AS IS' AND IS WITHOUT WARRANTY OF ANY KIND. BAKER TILLY VIRCHOW KRAUSE, LLP DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED WITH RESPECT TO THIS WEB SITE AND THE MATERIAL ON THIS WEB SITE. BAKER TILLY VIRCHOW KRAUSE, LLP ALSO MAKES NO REPRESENTATIONS OR WARRANTIES AS TO WHETHER THE INFORMATION ACCESSIBLE ON THIS WEB SITE IS ACCURATE, COMPLETE OR CURRENT. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAWS, IN NO EVENT SHALL BAKER TILLY VIRCHOW KRAUSE, LLP BE LIABLE FOR ANY DAMAGES OF ANY KIND (INCLUDING CLAIMS OF BAKER TILLY VIRCHOW KRAUSE, LLP’S OWN NEGLIGENCE), INCLUDING WITHOUT LIMITATION ANY COMPENSATORY, INCIDENTAL, DIRECT, INDIRECT, SPECIAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES, LOSS OF USE, LOSS OF DATA, LOSS CAUSED BY VIRUS, LOSS OF INCOME OR PROFIT, LOSS OF OR DAMAGE TO PROPERTY, CLAIMS OF THIRD PARTIES, OR OTHER LOSSES OF ANY KIND OR CHARACTER, EVEN IF BAKER TILLY VIRCHOW KRAUSE, LLP HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES OR LOSSES, ARISING OUT OF OR IN CONNECTION WITH THIS WEB SITE OR THE CONTENTS OF THIS WEB SITE. The posting of any content or material to this Web site and the creation of a link from this Web site to any other Web site are expressly prohibited without the prior written consent of Baker Tilly Virchow Krause, LLP. Baker Tilly Virchow Krause, LLP, does not regularly review materials on Web sites linked to this Web site and no judgment, warranty, or endorsement is made with respect to such websites or services. The information provided on this web site is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Any use you make of the information provided on this site, or any site or service linked to by this site, is at your own risk. Baker Tilly Virchow Krause, LLP, reserves the right to change these terms and conditions at any time by updating this posting. Use of this Web site following any such changes shall constitute acceptance of such changes. Unless otherwise noted, all information on this site is the property of Baker Tilly Virchow Krause, LLP. Unauthorized use will be subject to legal action. Permission to reproduce any copyrighted information may be obtained by contacting Baker Tilly Virchow Krause, LLP, at 800.362.7301 or cpa@bakertilly.com. CHOICE OF LAW / Jurisdiction: Baker Tilly Virchow Krause, LLP, maintains this site in Illinois and you agree that these terms of use and any legal action or proceeding relating to this site shall be governed by the laws of the State of Illinois without reference to its choice of law rules. It is further agreed that all disputes arising out of, relating to, or in connection with or incident to your use of the website, shall be litigated if at all before the United States District Court for Illinois and as to lawsuits where the Federal Courts lack jurisdiction, before a court in Illinois to the exclusion of the Courts of any other county, state, or country.
Safe Harbor Privacy Policy of Baker Tilly Virchow Krause, LLP I. INTRODUCTION Baker Tilly Virchow Krause, LLP, whose principal office is located in the State of in Illinois, United States of America (the “United States") controls and operates the following data processing systems (referred to herein as the “Systems") that are certified under the voluntary U.S.- EU Safe Harbor program (the “Safe Harbor Program").
Baker Tilly Virchow Krause, LLP recognizes the privacy protections afforded to individuals in the European Union and the European Economic Area (collectively the “EEA") with regard to Personal Information (as defined below). Baker Tilly Virchow Krause, LLP will adhere to the voluntary U.S. – EU Safe Harbor program by adopting and implementing this set of Safe Harbor Privacy Principles which include a set of frequently asked questions (collectively, the “Principles"). II. PRINCIPLES The Principles (Notice, Choice, Onward Transfer, Access, Security, Data Integrity, Enforcement) apply to all Personal Information that is (1) collected by Baker Tilly Virchow Krause, LLP about an individual located in the European Union or if data is received from an EU affiliate; (2) transferred from the EEA to Baker Tilly Virchow Krause, LLP in the United States after the effective date of these Principles and included in the Guideline information. The effective date of these Principles is June 30, 2010. FREQUENTLY ASKED QUESTIONS
A. NOTICE AND CHOICE 1. Collection and Use of Personal Information FREQUENTLY ASKED QUESTIONS
FREQUENTLY ASKED QUESTIONS d. Will Baker Tilly Virchow Krause, LLP take adverse action against the individual for refusing to permit his/her Personal Information to be collected, used or disclosed? FREQUENTLY ASKED QUESTIONS a. What is “sensitive information"? b. What safeguards are required for “sensitive information"? B. ONWARD TRANSFER C. ACCESS FREQUENTLY ASKED QUESTIONS a. How do individuals exercise their rights under the Access Principle? b. Is there any Personal Information about an individual maintained by Baker Tilly Virchow Krause, LLP that such individual would not be permitted to access?
E. SECURITY FREQUENTLY ASKED QUESTIONS a. How are decisions reached about who has access to Personal Information about individuals? b. What keeps those with access to some of an individual’s Personal Information from browsing through other parts of that Personal Information of other reasons?
1. COMPLIANCE Baker Tilly Virchow Krause, LLP’s Privacy Compliance Officer is responsible for implementing and overseeing the administration of the Principles. It is the responsibility of all Baker Tilly Virchow Krause, LLP’s employees to act in accordance with the Principles with respect to Personal Information. Failure to so, may result in disciplinary action up to and including discharge from employment. FREQUENTLY ASKED QUESTIONS a. What are the responsibilities of the Baker Tilly Virchow Krause, LLP privacy Compliance Officer?
b. What steps are taken to promote compliance with the Principles?
2. Complaint Resolution FREQUENTLY ASKED QUESTIONS a. What are the procedures for filling an internal complaint about the handling for Personal Information by Baker Tilly Virchow Krause, LLP? b. What types of independent dispute resolution mechanisms are available? 3. Changes to the Principles Contact Information Inquires and comments regarding this policy are to be directed to Baker Tilly Virchow Krause, LLP’s Privacy Compliance Officer as follows: Privacy Compliance Officer
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