This Privacy Policy sets forth the policies of Seth M.
Rosner, P.C. (collectively, “SMRPC,” “we,” “us” or “our”) with respect to
collection and use of personal information. “Personal information,” as used in
this Privacy Policy, means information that identifies, or directly relates to
identifiable, individuals.

As a provider of legal services, SMRPC is committed to
protecting the confidentiality and integrity of your personal information.
SMRPC maintains appropriate technical and security arrangements in order to
keep your personal information confidential and protect it against the loss,
misuse, unauthorized access, disclosure or alteration, in accordance with
applicable data protection and privacy laws.

We may update this Privacy Policy from time to time by
giving notice and posting the updated Privacy Policy here. We recommend and
encourage you to review our website periodically for the latest version of our
Privacy Policy.

By using our website (and any mobile application or version
of this website, collectively, the “Site”), you agree to the terms of this
Privacy Policy. If you do not agree to these terms, or, at any time, to any
future version of this Privacy Policy, you must discontinue your use of the
Site.

Collection of Personal Information

SMRPC may collect personal information about you directly
from you or another person acting on your behalf, including as may be provided
by you through the Site. We will also collect personal information about you if
it relates to your instructions, transactions between you and us, and the
services that we provide to you, your employer or another business or entity
associated with you.

You may browse areas of the Site that do not require entry
of log-in credentials without actively entering personal information. However,
certain information may be provided to SMRPC automatically by your web browser
or application when entering or utilizing the Site, including, as examples: IP
addresses, other devices identifiers, browser types, operating systems access
dates and times, and referring and exiting URLs.

Certain areas and services on the Site may ask you to
provide personal information, including through completion of forms on various
pages of the Site. This may include providing personal information in order to
register for SMRPC client alerts or events (such as your name or contact
information), or to apply for career opportunities with SMRPC (such as your
prior employment, education or other background information).

We may also, in some circumstances, receive personal
information about you from third parties, such as our service providers,
regulatory or law enforcement agencies, and agencies conducting background
checks. Personal information may also be obtained from publicly accessible
sources of information, such as public databases, industry associations, social
media and online professional networks.

The categories of personal information we may collect will
depend on the nature of our relationship with you or the services we provide,
and the purpose for which information is being collected. Such personal data
may include names, residential addresses or other contact details, signature,
nationality, date and place of birth, social security, national insurance or
other tax identification number, photographs, copies of identification
documents, bank account details, information about assets or net worth, credit
history, criminal and administrative offences, source of funds details,
education, or, in some cases, other sensitive information, such as certain
special categories of personal data (e.g., information about health, political
affiliations, or religious or philosophical beliefs) contained in relevant
documents or materials.

  Our Use of Personal Information  

We may use your personal information where we are permitted
to do so under applicable law, including for any of the following purposes:

To contact you, establish and administer the relationship
between us;

To provide legal services to you, your employer or another
business or entity associated with you, and administer the matters on which we
are instructed by our clients;

To contact you about legal updates, seminars or events or
SMRPC developments and announcements that we believe may be of interest to you;

Monitoring and analyzing our activities; and

Complying with applicable legal or regulatory requirements,
including rules of professional conduct, anti-money laundering and sanctions
regimes.

SMRPC will use one of the permitted grounds under the
applicable law to process your personal information. Such grounds include
instances where you have given your consent and cases where your consent is not
required under applicable law, such as where SMRPC is required to comply with a
legal obligation, or where SMRPC, or a third party acting on our behalf,
determines that it is necessary for our legitimate interests to collect and use
your information.

The legitimate interests to collect your personal
information may include any of the purposes identified above and any other
purpose where SMRPC, or a third party acting on our behalf, have determined
that you have a reasonable expectation for SMRPC or a third party, on our
behalf, to collect or use your personal information for such purpose.

  What Are the Consequences of Failing to Provide Your Personal Information?  

A refusal to provide SMRPC with personal information may,
depending on the purpose for which your personal information is required, have
various consequences, such as SMRPC being unable to communicate with you, or
provide our services to you. If your personal information is necessary for
SMRPC to carry out our anti-money laundering checks, failure to provide such
information may result in the firm not being able to provide the
representation. If SMRPC has a reasonable suspicion of illegal activity, we may
be required, under applicable law, to make a report to regulatory or
enforcement agencies.

  Children’s Privacy  

SMRPC does not knowingly collect, use or disclose personal
information from children under the age of 13. If SMRPC is made aware that it
has collected personal information from a child under 13 years old in a manner
that is inconsistent with the Children’s Online Privacy Protection Act, SMRPC
will delete this information as soon as possible.

  Sharing of Personal Information  

We will only disclose your personal information outside
SMRPC in limited circumstances. Such circumstances include disclosures to our
agents or service providers acting on our behalf and at our direction
(“processors”), or where we believe disclosure is necessary to provide a
service which you have requested, or as otherwise authorized or directed by
you. Where we transfer, or give access to, your personal information to our
processors, we ensure that such processors have committed themselves to appropriate
confidentiality and information security obligations.

Subject to compliance with the applicable law and our
professional obligations, we may share your personal information with:

Our affiliates and offices;

Any person to whom SMRPC has a right or obligation to
disclose your personal information under applicable law, or any person where
SMRPC determines that disclosure is necessary to protect or defend our rights
or property, including with regulators, courts of law, governmental, regulatory
or law enforcement agencies;

Our internet, IT, telecommunications and other relevant
service providers, or law firm ranking agencies;

Any person, as directed by you; or

Any person to whom SMRPC transfers any of our rights or
obligations under any agreement, or in connection with a sale, merger or
consolidation of our business or other transfer of our assets, whether
voluntarily or by operation of law, or who is otherwise deemed to be our
successor or transferee.

  Security of Personal Information and Retention Periods  

SMRPC maintains appropriate technical and organizational
security procedures in order to keep your personal information confidential and
protect it against loss, misuse, unauthorized access, disclosure or alteration,
in accordance with applicable data protection and privacy laws.

SMRPC will generally keep information about you for as long
as necessary in relation to the purpose for which it was collected, as set
forth in this Privacy Policy, or for such longer period if required under
applicable law, or necessary for the purposes of SMRPC’S other legitimate
interests.

  How to Contact SMRPC:  

If you have any questions about this Privacy Policy,
comments or enquiries regarding the collection, processing and storage of your
personal information by SMRPC, please contact us via email at
[email protected] or, in writing, to:

Seth M. Rosner, P.C.

Attn: Managing Partner

1225 Franklin Avenue, Suite 325

Garden City, NY 11530

All such requests will be handled in accordance with
applicable data protection and privacy laws.

You have the right to object to use of your personal
information for direct marketing purposes. If you do not wish to receive our
publications or details of events that we consider may be of interest to you,
we ask that you notify us by clicking on the unsubscribe link in any electronic
marketing communications that you receive, or by emailing [email protected].

  Use of Cookies  

We may send text files (e.g., “cookies” or other cached
files) or images to your web browser to store information on your computer.
Such text files and images are used for technical convenience to store
information on your computer. For instance, we may use a session cookie to
store form information that you have entered so that you do not have to enter
such information again. We may use information stored in such text files and
images to customize your experience on this website and to monitor use of this website.
You may set your browser to notify you when you receive a cookie. Many web
browsers also allow you to block cookies. If you block cookies you may not be
able to access certain parts of this website. You can disable cookies from your
computer system by following the instructions on your browser or at
http://www.allaboutcookies.org/.

  Links to Other Sites  

The Site may contain hyperlinks to websites of third
parties. If you decide to follow such links, be aware that SMRPC does not take
any responsibility for the third-party content or compliance of the third-party
website with data privacy laws. This Privacy Policy does not apply to such
third-party content or sites.