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<?php

add_filter( 'gform_merge_tag_filter', 'gw_include_terms_of_service', 10, 4 );
function gw_include_terms_of_service( $value, $merge_tag, $options, $field ) {
	
	if( $field['type'] == 'tos' ) {
		
		if( $merge_tag != 'all_fields' )
			$value = '<ul><li>' . $value . '</li></ul>';
			
		$value = rgar( $field, 'gwtermsofservice_terms' ) . $value;
		
	}
	
	return $value;
}