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Website Disclaimer and Valuation Services Disclosure

Effective Date: 05/05/2026 | Last Updated: 05/05/2026

This Website Disclaimer and Valuation Services Disclosure (this "Disclaimer") applies to the website, webpages, sample materials, pricing pages, intake forms, downloadable content, and related online communications of Whitmore Sterling & Co. (the "Company," "we," "us," or "our"). By accessing or using the website or any related online feature (collectively, the "Site"), you acknowledge that you have read and accepted this Disclaimer. If you do not agree, you should not use the Site.

This Disclaimer should be read together with our Terms of Use, Privacy Policy, Cookie Notice, Refund & Cancellation Policy, Engagement Letter and Client Services Agreement, and any applicable Confidentiality and Non-Disclosure Agreement.

1. General Information Only

The content on the Site is provided solely for general informational purposes. It is not intended as, and should not be construed as, legal, tax, accounting, audit, investment, securities, lending, insurance, valuation, appraisal, fairness, solvency, fiduciary, metrology, engineering, or other professional advice. You should not act or refrain from acting based on any content on the Site without first consulting qualified professional advisors familiar with your specific facts and circumstances.

2. No Client, Advisory, Fiduciary, Confidential, or Engagement Relationship

Your use of the Site, including submitting an inquiry, downloading material, viewing sample reports, making a payment, or communicating with us through the Site, does not by itself create any client, advisory, fiduciary, confidential, or other professional relationship with the Company. No engagement exists unless and until the Company has expressly agreed in writing to provide services under a fully executed engagement letter or other written agreement, and all applicable intake, conflict, scope, and acceptance steps have been completed.

3. No Offer, Solicitation, Recommendation, or Investment Advice

Nothing on the Site constitutes or should be interpreted as an offer to sell, a solicitation of an offer to buy, a recommendation of any security, asset, transaction, financing, restructuring, acquisition, disposition, or investment strategy, or any form of investment advice or broker-dealer activity.

4. Valuation and Appraisal-Specific Disclosure

Any discussion on the Site regarding valuation, appraisal, pricing, damages, fairness, solvency, purchase price allocation, financial reporting, tax, litigation, restructuring, estate and gift, shareholder matters, or related advisory services is general in nature. Valuation conclusions, ranges, opinions, and analyses depend on the precise purpose of the assignment, the applicable standard and premise of value, the effective date, the scope of work, the intended use and intended users, the quality and completeness of information provided, market conditions, selected methodologies, assumptions, limiting conditions, and professional judgment.

5. Statements Regarding Professional Credentials

Any references on the Site to professional credentials, certifications, designations, licenses, training, or institutional affiliations are intended to describe actual qualifications or professional backgrounds associated with the Company's valuation professionals and related personnel. Personnel assignments, supervision, review structure, and deliverable form are engagement-specific.

6. No Guarantee of Value, Price, Outcome, Regulatory Acceptance, or Transaction Result

The Company does not guarantee that any business, security, asset, property, report, or analysis will achieve or support any particular value, sale price, purchase price, financing result, tax result, litigation outcome, accounting treatment, audit acceptance, regulatory acceptance, closing, or strategic objective.

7. Date-Sensitive Nature of Valuation and Market Information; No Duty to Update

Valuation and market observations are inherently date-sensitive. Market conditions, company performance, interest rates, industry conditions, legal developments, transaction evidence, and professional standards may change materially over time. The Company undertakes no duty to update, revise, or supplement historical content, commentary, examples, or educational material, except to the extent required by applicable law.

8. No Reliance by Third Parties; No Third-Party Beneficiaries

The Site and its contents are not intended for reliance by any third party for financial reporting, tax reporting, litigation, lending, regulatory, transactional, estate and gift, insurance, bankruptcy, shareholder dispute, or any other purpose. No third party is an intended beneficiary of the Site, or this Disclaimer, and no third party acquires any right, claim, or remedy against the Company by accessing or relying on the Site.

9. Scope Limitations; Assumptions; Information Provided by Others

Any actual valuation, metrology, or advisory engagement performed by the Company is subject to its own defined scope of work, assumptions, limiting conditions, and reliance on information obtained from clients, management, counterparties, public sources, and other third parties. Unless specifically agreed in writing, the Company does not undertake to audit, verify, independently confirm, inspect, test, or authenticate all information, data, documents, or physical conditions furnished by others.

10. No Assurance of Suitability for Tax, Audit, Accounting, Litigation, Regulatory, Financing, or Other Specific Uses

Nothing on the Site should be interpreted to mean that any general discussion, methodology summary, illustrative range, pricing tier, sample report, or service description automatically satisfies the requirements of any tax authority, auditor, court, arbitral body, lender, investor, board, counterparty, regulator, or governmental authority.

11. Sample Reports, Pricing, Orders, and Payments

Any sample report, pricing table, service tier, turnaround estimate, purchase feature, payment page, or intake form on the Site is provided for general commercial and informational purposes only. Samples are illustrative and may not reflect the scope, complexity, assumptions, disclosure level, staffing, timing, or report form required for any actual matter. Any payment made through the Site does not by itself create an engagement, guarantee acceptance of an assignment, or expand the Company's duties beyond those expressly stated in a later written agreement, if one is accepted.

12. Formal Valuation Reports, Fairness Opinions, Solvency Opinions, Expert Reports, and Other Deliverables

Any formal valuation report, fairness opinion, solvency opinion, appraisal, expert report, technical report, or other written deliverable issued by the Company is governed exclusively by its own engagement terms, stated assumptions, limiting conditions, intended use, intended users, effective date, and any report-specific restrictions.

13. Report-Level Protections and Reliance Limitations

To the fullest extent permitted by applicable law and the terms of any written engagement, Company deliverables may include reliance limitations, restrictions on distribution, assumptions, limiting conditions, document-use limitations, and other protections intended to define the scope and recipients of the work.

14. Testimonials, Reviews, Case Studies, Representative Matters, and Client References

Testimonials, reviews, endorsements, case studies, representative matters, and descriptions of prior engagements are provided for general informational purposes only. They may not be representative of all engagements or all client experiences, and they do not guarantee similar results, conclusions, timing, scope, or pricing.

15. Website Content Accuracy; No Warranty as to Completeness or Availability

Although we make reasonable efforts to maintain current and accurate information on the Site, we do not represent or warrant that the Site or any content is complete, accurate, reliable, suitable, available, secure, or free of errors, omissions, malware, or interruption at all times.

16. Third-Party Content and Links

The Site may include links to third-party websites, articles, calculators, software, payment processors, scheduling tools, data sources, or other resources. Such links are provided solely for convenience. The Company does not control and is not responsible for the content, accuracy, availability, security, privacy practices, or terms of use of any third-party resource.

17. Confidentiality Not Assured Through the Site; Submission of Materials

Do not send confidential, proprietary, privileged, trade secret, or time-sensitive information through the Site unless and until an appropriate written agreement is in place. Communications sent through contact forms, upload tools, chat features, general email links, or other Site features may not be secure.

18. Privacy, Cookies, Tracking, and Data Security

Your use of the Site may also be subject to our Privacy Policy and Cookie Notice posted on the Site. Those documents describe how information may be collected, used, disclosed, stored, and protected, including through cookies, analytics tools, pixels, embedded services, and similar technologies.

19. Intellectual Property

Unless otherwise stated, the Site and its content, including text, graphics, design, layout, logos, trade names, downloadable materials, sample reports, and other content, are owned by or licensed to the Company and are protected by applicable intellectual property laws.

20. Jurisdictional and Regulatory Limitations

The Site is not directed to, and should not be relied upon by, any person in any jurisdiction where the publication or use of the Site or its content would violate applicable law, regulation, licensing requirements, or professional-practice rules.

21. No Warranties

To the fullest extent permitted by applicable law, the Site and all content are provided on an "as is" and "as available" basis. The Company disclaims all express, implied, and statutory warranties, including implied warranties of merchantability, fitness for a particular purpose, title, non-infringement, accuracy, quiet enjoyment, and warranties arising from course of dealing or usage of trade.

22. Limitation of Liability

To the fullest extent permitted by applicable law, the Company and its owners, managers, officers, directors, employees, affiliates, agents, contractors, licensors, and service providers shall not be liable for any direct, indirect, incidental, consequential, special, exemplary, punitive, or other damages, or for any loss of profits, revenue, data, goodwill, business opportunity, or expected savings, arising out of or relating to your use of, inability to use, or reliance on the Site or any content on the Site.

23. Changes to the Site and this Disclaimer

We reserve the right to modify, update, suspend, withdraw, discontinue, or restrict access to the Site or any portion of it, and to revise this Disclaimer at any time without prior notice. Changes become effective when posted, unless otherwise stated. Your continued use of the Site after updated terms are posted constitutes your acceptance of the revised Disclaimer.

24. Severability

If any provision of this Disclaimer is held to be invalid, illegal, or unenforceable, the remaining provisions shall remain in full force and effect to the fullest extent permitted by law.

25. No Waiver

No failure or delay by the Company in exercising any right, power, or remedy under this Disclaimer shall operate as a waiver of that right, power, or remedy.

26. Governing Law and Venue

This Disclaimer shall be governed by and construed in accordance with the laws of the State of New York, without regard to its conflict-of-laws principles. Any dispute arising out of or relating to the Site or this Disclaimer shall be brought exclusively in the state or federal courts located in New York County, New York.

27. Contact

Questions regarding this Disclaimer may be directed to:

Whitmore Sterling & Co., Inc.
55 Water St, 51st Floor
New York, NY 10041
Email: charlie@whitmoresterlingco.com