1. Acceptance of Terms

By accessing or using the website located at abnconsulting.net (the "Site") and any services provided by ABN CONSULTING LAW, a Delaware-chartered international legal advisory firm (hereinafter referred to as "ABN," "the Firm," "we," "us," or "our"), you ("you," "your," or "Client") acknowledge that you have read, understood, and agree to be bound by these Terms of Use ("Terms"). If you do not agree to these Terms, you must immediately cease all use of the Site and our services.

These Terms constitute a legally binding agreement between you and ABN CONSULTING LAW. We reserve the right to modify these Terms at any time. Changes shall become effective upon posting. Your continued use of the Site following any modification constitutes acceptance of the revised Terms.

2. Nature of Legal Services — Dual Practice and Multi-Disciplinary Collaboration

Fundamental Principle. ABN CONSULTING LAW operates as an international legal advisory firm. In accordance with the laws of the jurisdictions in which we operate, our services may be rendered in collaboration with, or in dual practice alongside, other qualified professionals (collectively, "Dual Practice"). This multi-disciplinary approach ensures that each matter benefits from the precise expertise required.

2.1 Attorneys-at-Law and Counsel

Our primary services are rendered by attorneys-at-law duly admitted to practice in their respective jurisdictions. In Wilmington, Delaware, and other jurisdictions, our attorneys may practice in dual minute with local counsel to ensure full compliance with applicable bar regulations and professional conduct rules.

2.2 Notaries Public and Civil Law Notaries

For matters requiring notarization, authentication, or the preparation of authentic instruments, ABN CONSULTING LAW may engage or collaborate with duly commissioned Notaries Public (in common law jurisdictions) or Civil Law Notaries (in civil law jurisdictions such as Switzerland, France, or Brazil). Such professionals may act in dual minute with ABN attorneys to authenticate signatures, administer oaths, certify documents, and prepare notarial deeds where required by applicable law.

2.3 Certified Public Accountants and Tax Professionals

Given the Firm's significant practice in tax law, tax optimization, and fiscal structuring, ABN CONSULTING LAW may, at its sole discretion and with the Client's prior written consent, engage Certified Public Accountants (CPAs), Chartered Accountants, or other qualified tax professionals in dual minute. Such professionals shall work under the Firm's direction and within the scope defined in the applicable engagement letter. The Client acknowledges that certain tax opinions, filings, or representations before tax authorities may require the direct involvement of a licensed accounting professional.

2.4 Art Experts and Other Specialized Professionals

For matters involving art law, cultural heritage, intellectual property valuation, or other specialized domains, ABN CONSULTING LAW may engage art historians, appraisers, forensic experts, or other qualified professionals. Such experts shall serve as consultants to the Firm and shall be bound by confidentiality obligations commensurate with those owed by the Firm to its Clients.

2.5 Senior Jurists and Of Counsel

The Firm may retain senior jurists, retired judges, professors of law, or other highly qualified legal professionals in an "Of Counsel" capacity. Such professionals may contribute to case strategy, legal opinions, and appellate advocacy under the supervision of the Firm's Managing Partner.

3. Engagement and Attorney-Client Relationship

No Automatic Relationship. No attorney-client relationship is formed by your use of the Site, your submission of information through our contact form, or your attendance at any consultation. An attorney-client relationship shall only be established upon the mutual execution of a formal written engagement letter signed by both (a) the Client and (b) an authorized representative of ABN CONSULTING LAW. Until such engagement letter is fully executed, the Firm has no duty to maintain the confidentiality of information you share, and the attorney-client privilege and work product doctrine shall not attach to any communications.

Scope of Representation. The scope of the Firm's representation shall be strictly limited to the matters expressly described in the engagement letter. Unless otherwise agreed in writing, the Firm does not undertake to advise on matters outside the defined scope.

4. Substitution of Counsel — Continuity of Representation

Succession Planning. ABN CONSULTING LAW is committed to ensuring the seamless continuity of legal representation for all Clients. The Firm maintains comprehensive succession protocols to address circumstances in which the attorney primarily responsible for a Client's matter (the "Designated Counsel") is unable to continue representation for any reason, including but not limited to resignation, retirement, incapacity, death, or departure from the Firm.

4.1 Automatic Substitution Upon Departure

In the event that the Designated Counsel ceases to be associated with ABN CONSULTING LAW for any reason, the Firm shall, within ten (10) business days, designate a replacement counsel of comparable qualification and experience ("Successor Counsel"). The Client shall be promptly notified in writing of such substitution. The Client retains the absolute right to approve or reject the Successor Counsel. Should the Client reject the proposed Successor Counsel, the Client may terminate the engagement in accordance with Section 6 of these Terms, or the Firm shall propose an alternative Successor Counsel for the Client's consideration.

4.2 Client's Right to Choose Counsel

Nothing in these Terms shall be construed to limit the Client's right to select counsel of their choice. The Client may, at any time and for any reason, request the substitution of Designated Counsel by providing written notice to the Firm. The Firm shall use its best efforts to accommodate such request, subject to the availability of qualified counsel within the Firm and any applicable conflict of interest constraints.

4.3 Transfer of Client File

Upon termination of representation or substitution of counsel, the Firm shall, upon the Client's written request and subject to the settlement of all outstanding fees and costs, transfer the complete Client file to the Client or the Client's new counsel in an organized and timely manner. The Firm shall retain copies of all Client files in accordance with its document retention policy and applicable professional obligations.

5. Fees, Billing, and Payment

The Firm's fee structure shall be set forth in the applicable engagement letter. Fees may be based on hourly rates, flat fees, contingency arrangements (where permitted by law), or such other basis as the Firm and Client may agree in writing. The Client shall reimburse the Firm for all reasonable costs and expenses incurred in connection with the representation, including but not limited to filing fees, court costs, expert witness fees, travel expenses, and charges for Dual Practice professionals engaged pursuant to Section 2 hereof.

Invoices are payable within thirty (30) days of receipt. Overdue invoices shall accrue interest at the rate of 1.5% per month, or the maximum rate permitted by applicable law, whichever is less. The Firm reserves the right to suspend or terminate representation in the event of non-payment, subject to applicable ethical obligations.

6. Termination of Engagement

Either party may terminate the attorney-client relationship at any time upon written notice to the other party. Upon termination, the Client shall remain liable for all fees and costs incurred through the date of termination. The Firm shall, upon the Client's written request, deliver the Client file in accordance with Section 4.3.

The Firm may withdraw from representation with the permission of any court or tribunal where required, and in accordance with the applicable rules of professional conduct. Grounds for withdrawal include, but are not limited to: non-payment of fees, failure of the Client to cooperate, conflict of interest, or the Client's insistence on a course of action the Firm considers unethical or contrary to law.

7. Limitation of Liability

To the fullest extent permitted by applicable law, the aggregate liability of ABN CONSULTING LAW and its attorneys, employees, and Dual Practice professionals for any claims arising out of or relating to the representation shall be limited to the total fees paid by the Client to the Firm for the specific matter giving rise to the claim. In no event shall the Firm be liable for any indirect, consequential, punitive, or exemplary damages.

8. Intellectual Property

All content on the Site, including text, graphics, logos, images, and software, is the property of ABN CONSULTING LAW or its licensors and is protected by United States and international intellectual property laws. The ABN CONSULTING LAW name, logo, and all related marks are trademarks of the Firm. You may not reproduce, distribute, modify, or create derivative works of any Site content without the Firm's express prior written consent.

9. Dispute Resolution

Governing Law. These Terms and any dispute arising hereunder shall be governed by and construed in accordance with the laws of the State of Delaware, without regard to its conflict of laws principles.

Arbitration. Any controversy, claim, or dispute arising out of or relating to these Terms or the attorney-client relationship shall be resolved exclusively by binding arbitration administered by the American Arbitration Association (AAA) in accordance with its Commercial Arbitration Rules. The arbitration shall be conducted in Wilmington, Delaware, before a single arbitrator with substantial experience in legal malpractice and commercial disputes. Judgment on the arbitral award may be entered in any court having jurisdiction thereof.

Waiver of Class Action. The Client expressly waives any right to bring or participate in any class action, collective action, or representative action against the Firm. All claims must be brought in the Client's individual capacity.

10. Miscellaneous

Severability. If any provision of these Terms is held to be invalid, illegal, or unenforceable, such provision shall be severed and the remaining provisions shall remain in full force and effect.

No Waiver. The Firm's failure to enforce any provision of these Terms shall not constitute a waiver of such provision or the right to enforce it.

Force Majeure. The Firm shall not be liable for any failure or delay in performance due to causes beyond its reasonable control, including acts of God, war, terrorism, epidemic, government action, or failure of communications networks.

Entire Agreement. These Terms, together with the applicable engagement letter and the Firm's Privacy Policy, constitute the entire agreement between the Client and ABN CONSULTING LAW concerning the subject matter hereof.

Survival. The provisions of Sections 4, 5, 6, 7, 9, and 10 shall survive the termination or expiration of the attorney-client relationship.