TERMS AND CONDITIONS OF WEBSITE USE

Effective Date: May 15, 2026

1. Acceptance of Terms

By accessing or using the website of Law Offices of Yael N. Lazar, P.C. known as www.irsangel.com (the "Website"), you agree to be bound by these Terms and Conditions of Website Use ("Terms"). If you do not agree to these Terms, please do not use the Website. We reserve the right to modify these Terms at any time. Your continued use of the Website following the posting of any changes constitutes your acceptance of such changes.

2. No Attorney-Client Relationship

IMPORTANT: The use of this Website, the submission of a contact form, or any communication through this Website does NOT establish an attorney-client relationship between you and the Law Offices of Yael N. Lazar, P.C., or any attorney associated with the Firm.

An attorney-client relationship with the Firm is created only when:

• You have been formally accepted as a client by the Firm

• You and the Firm have executed a written engagement letter or retainer agreement

Until such time as a written engagement agreement is signed, the Firm has no obligation to keep confidential any information you submit through this Website. Please do not submit confidential, privileged, or sensitive legal information through the contact form or any other feature of this Website.

3. No Legal Advice

The information provided on this Website is for general informational purposes only. Nothing on this Website constitutes legal advice, and nothing should be relied upon as legal advice. The information on this Website may not reflect the most current legal developments and may not apply to your specific facts and circumstances.

You should not act or refrain from acting on the basis of any information on this Website without seeking the advice of a qualified attorney licensed in your jurisdiction.

4. Scope of Practice and Jurisdictional Limitations

Yael N. Lazar, Esq. is admitted to practice law in the State of New York. The Firm's practice areas include:

• Federal tax matters (clients may be located in any state)

• Estate planning (New York clients only)

• Real estate closings (New York transactions only)

Nothing on this Website constitutes an offer to represent you in any jurisdiction where the Firm is not authorized to practice law, or in any matter outside the Firm's described practice areas. Prior results do not guarantee a similar outcome.

5. Intellectual Property

All content on this Website, including but not limited to text, graphics, logos, and design, is the property of Law Offices of Yael N. Lazar, P.C. and is protected by applicable copyright and intellectual property laws. You may not reproduce, distribute, or otherwise use any content from this Website without the express written permission of the Firm.

6. Disclaimer of Warranties

THIS WEBSITE AND ITS CONTENT ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. THE FIRM MAKES NO WARRANTY THAT THE WEBSITE WILL BE UNINTERRUPTED, ERROR-FREE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.

7. Limitation of Liability

To the fullest extent permitted by law, Law Offices of Yael N. Lazar, P.C. and Yael N. Lazar, Esq. shall not be liable for any direct, indirect, incidental, consequential, or punitive damages arising out of or related to your use of, or inability to use, this Website or its content.

8. Third-Party Links This Website may contain links to third-party websites for your convenience. The Firm does not endorse, control, or assume responsibility for the content or practices of any third-party websites. Your use of any linked website is at your own risk.

9. Privacy

Your use of this Website is also governed by our Privacy Policy, which is incorporated herein by reference. Please review our Privacy Policy to understand our practices.

10. Governing Law

These Terms 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 under or relating to these Terms or your use of this Website shall be subject to the exclusive jurisdiction of the state and federal courts located in New York.

11. Entire Agreement

These Terms, together with our Privacy Policy, constitute the entire agreement between you and the Firm regarding your use of this Website and supersede any prior agreements or understandings.

12. Contact Us

If you have any questions about these Terms, please contact us at:

Law Offices of Yael N. Lazar, P.C.

Attn: Yael N. Lazar, Esq.

P.O. Box 188

Locust Valley, New York 11560

Telephone: (516) 683-1313

Email: [email protected]