Performance data quoted represents past performance. Past performance is no guarantee of future results. Investments in precious metals will fluctuate in value, when redeemed they may be worth more or less than their original cost. Investors may lose value at time of redemption. Before risking your retirement funds, you should consult with qualified legal and tax adviser to obtain a second opinion.

Holding Period. Rare coins and bullion should be considered a long-term investment. Customer should be prepared to hold any item purchased for at least a three to five-year period, and preferably five to ten years to maximize the potential for gains. Customer should only invest capital that can be held for at least this estimated period of time. Customer is aware that Wilshire Capital Group makes no guarantee or representation that Customer will make a profit at the expiration of such period of time. Customer acknowledges and agrees that Wilshire Capital Group does not provide investment advice.

Customer Assumes the Risk of Investment(s). Customer assumes the risk of all investment decisions regarding all purchased items. Wilshire Capital Group makes no guarantee or representation regarding Customer’s ability to profit from any purchase or any representation regarding any tax implications of any purchase. In no event shall Wilshire Capital Group or its employees or agents be held liable for any direct or indirect damages arising from Customer’s purchase. In addition, Wilshire Capital Group disclaims any express or implied warranties, including the warranty of merchantability, and any warranty as to the grade or description of any item. Customer alone decides what items to buy and when to buy or sell. Wilshire Capital Group does not guarantee the profitability of any purchase nor does Wilshire Capital Group guarantee that Customer will be able to sell any item purchased for a profit in the future.

Customer’s Investment Objectives and Financial Situation. Wilshire Capital Group is always prepared to assist Customer in selecting coins for a portfolio or collection. Customer acknowledges, however, that the decision to purchase coins, and which coins to purchase, is ultimately the Customer’s alone and Wilshire Capital Group is not responsible for Customer’s decision to purchase item(s). Customer acknowledges that any and all assistance Wilshire Capital Group may offer to Customer, does not create a fiduciary relationship between Wilshire Capital Group and Customer. Any and all purchases that are made are subject to Customer’s own prudence, judgment, and ultimate decision. Wilshire Capital Group does not provide tax, investment or legal advisory services and no one associated with Wilshire Capital Group is authorized to render any such advice. Any written or oral statements by Wilshire Capital Group, its principals, agents, or representatives relating to future events constitute opinions only. Customer further warrants that he or she has had the opportunity to discuss the risks of this investment with Wilshire Capital Group and/or Customer’s own financial advisors and was not coerced into deciding to purchase the item(s).

Disclaimer of Damages. In no event, and under no legal theory, contract, tort, or otherwise, shall Wilshire Capital Group, its principals, agents, representatives, subsidiaries or affiliates be liable for any direct, indirect, special, incidental, punitive or consequential damages of any kind whatsoever, including but not limited to damages resulting from loss of profits, wages or business, even if Wilshire Capital Group is advised of the possibility of such damages.

Volatility of Market. The success of an investment in coins is dependent in part upon extrinsic economic forces including supply, demand, international monetary conditions and inflation or the expectation of inflation. The impact of these forces on the values of coins cannot be predicted with any certainty. Customer acknowledges that the coin market can be volatile and that coin prices may rise or fall over time and that past performance is no indication of future performance. Moreover, rare coins are not suitable investments for anyone seeking current income. Wilshire Capital Group shall not be liable for loss caused directly or indirectly by any exchange or market ruling, government restriction, or any “force majeure” (e.g. Acts of God, fire; war, insurrection, riot; communications or power failure) or any other cause beyond the reasonable control of Wilshire Capital Group.

Retirement Accounts. Wilshire Capital Group has made every effort to comply with current federal laws in connection with Coins that are placed in an IRA. However, Wilshire Capital Group expressly disclaims any responsibility or obligation for any tax impact to Customer as a result of future Internal Revenue Code regulations or interpretations of current law. Customer expressly acknowledges and agrees that Customer has been advised to seek independent tax advice and that Wilshire Capital Group has made no representations regarding the tax impact of Coins held as an investment in an IRA.

No Refunds Except as to Counterfeit Coin(s). Wilshire Capital Group shall not be obliged to accept returns of any coin(s) for refund other than counterfeit coins returned in their original holders within ninety (90) days of purchase. In the case of counterfeit coins, Wilshire Capital Group’s liability to Customer shall be limited to refund of the purchase price or replacement of the coin(s) in question. Wilshire Capital Group expressly disclaims any further liability to Customer, including any liability for lost profits or consequential damages as a result of counterfeit coins. In no event will Wilshire Capital Group be liable for a replacement or refund of the purchase price for any coin purchased by Customer if more than ninety (90) days has elapsed since the date of receipt regardless of when Customer became aware of the claim.

Disclaimer of Express Warranties. Wilshire Capital Group warrants that the nature and precious metals content of the purchased item(s) are as described and are genuine, but no other express warranty is made in respect to any purchased item(s). Grades and descriptions of rare coins are opinions only, not statements of fact or guarantees, and are based on standards and interpretations that can and do change over time. Wilshire Capital Group uses contemporary grading standards and interpretations to grade coins or relies upon the opinions of independent grading services such as the Professional Coin Grading Service, Inc., Numismatic Guaranty Corporation of America and ANACS. Wilshire Capital Group does not guarantee that the coins it sells will achieve the same grades from Wilshire Capital Group itself or from any independent grading service in the future.