Federal Taxation of S Corporations

If Subscriber selects the automatic Shipment Subscription program,they will receive and be billed for future updates without any action on their part.The total price includes the product(s) listed in the Order Form and any updates for a limited period(minimum period of 30 days) after order is placed ("Order Window").Shipping and handling fees are not include in the grand total price.

After Order Window,all Updates will be automatically shipped to subscriber with an invoice at the then-current grand total price on a semi annual or annual basis as the Updates become available.Subscriber can expect a price increase over the current retail price.The retail price does not and will not include shipping and handling.

Subscriber are advised of the number of updates that were made to the particular Publication the prior year.The number of Updates may vary due to developments in the law and other publishing issues,but Subscriber may use use this as a rough estimate of future shipments.Subscribers may call Customer Support at 800-833-9844 for additional information on update frequency and price.

All shipments may be returned, at subscribers expense, for full credit of the grand total price within 30 days of receipt.

Shipments may not be returned, and no credits will be issued, more than 30 days after receipt.

Return of a shipment, other than the initial purchase, will not cancel subscribers' subscription.

Subscribers' enrollment in the Automatic Subscription Program may be cancelled anytime by: returning the invoice marked "CANCEL SUBSCRIPTION"; calling Customer Support at 800-833-9844; or emailing customer.support@lexisnexis.com.