STRATEGIC PARTNERSHIP AGREEMENT™

Welcome

Thank you for continuing your journey with Make Taxes Fair.

By the time you receive this Agreement, you have already completed your Tax Strategy Roadmap™ and understand the planning opportunities available to you. The next step is turning those opportunities into results.

Implementing sophisticated tax strategies is rarely a one-time event. It requires planning, coordination, timely execution, accurate reporting, and ongoing adjustments as your business and the tax laws evolve.

That is the purpose of our Strategic Partnership.

Rather than simply preparing tax returns after the year has ended, we work alongside you throughout the year to help ensure important decisions are made with tax efficiency in mind.

Our objective is not simply to reduce taxes.

Our objective is to help you make better business decisions by understanding the tax consequences before action is taken.

That philosophy guides every client relationship we establish.

Clarity Before Action™

1. Purpose of This Agreement

This Strategic Partnership Agreement ("Agreement") establishes the terms under which Make Taxes Fair ("MTF," "we," "our," or "us") will provide ongoing tax planning, implementation support, tax compliance, advisory services, and related professional services to the Client ("you" or "your").

This Agreement follows the completion of your Tax Strategy Roadmap™ and governs the implementation of approved strategies together with the ongoing advisory relationship between the parties.

Our role is to provide proactive planning throughout the year—not merely react to tax issues after they occur.

Because tax planning is an ongoing process, this Agreement is designed to establish a long-term working relationship that allows us to continually evaluate your circumstances, monitor changes in tax law, and recommend adjustments when appropriate.

2. Our Strategic Partnership

We believe the most effective tax planning occurs through collaboration.

Accordingly, this engagement is built upon a partnership between your business and ours.

Our responsibilities include providing professional guidance, identifying planning opportunities, assisting with implementation, monitoring changes in tax law, and helping you remain compliant with applicable reporting requirements.

Your responsibilities include providing timely information, communicating material changes, participating in planning discussions, and making informed decisions regarding implementation.

When both parties fulfill these responsibilities, the likelihood of achieving meaningful long-term tax savings is significantly increased.

3. Services Included

Unless otherwise stated in your engagement proposal, your Strategic Partnership includes the following services.

Tax Strategy Implementation

Assistance implementing the tax strategies you elect to pursue following your Tax Strategy Roadmap™.

This may include coordinating implementation steps, communicating with other professional advisors, identifying required documentation, and helping ensure implementation is completed in a timely manner.

Ongoing Tax Planning

Proactive planning throughout the year designed to identify additional opportunities as your business evolves.

Planning may include:

• Entity structure optimization
• Compensation planning
• Retirement strategy planning
• Estimated tax planning
• Depreciation planning
• Equipment acquisition planning
• Real estate tax planning
• Business succession considerations
• Cash flow tax planning
• Income timing strategies
• Deduction optimization
• Tax credit evaluation
• Legislative impact analysis
• Other planning opportunities identified during the engagement

Tax Return Preparation

Preparation of federal income tax returns and applicable state income tax returns covered under your engagement.

Tax return preparation is intended to accurately reflect the planning decisions made throughout the year while maintaining compliance with applicable tax laws and professional standards.

Preparation of additional entities, amended returns, prior-year returns, foreign reporting, or specialty filings not included in your engagement proposal may result in additional fees.

Ongoing Advisory Support

Reasonable telephone, email, and virtual meeting support relating to tax planning and implementation questions during the term of this Agreement.

Our objective is to encourage proactive communication before important financial decisions are made whenever practical.

Planning Meetings

Regular planning meetings may be scheduled throughout the engagement to:

• Review implementation progress.
• Evaluate changes in your business.
• Discuss new planning opportunities.
• Review estimated tax exposure.
• Adjust planning strategies as circumstances change.

The frequency of these meetings will depend upon the level of service selected and the complexity of your business.

Coordination With Other Professionals

When appropriate, we may coordinate with your attorney, financial advisor, payroll provider, lender, insurance professional, bookkeeper, or other advisors to facilitate implementation of approved strategies.

We are not responsible for the work performed by independent third-party professionals.

Legislative Monitoring

We continually monitor significant federal and state tax law changes that may materially affect our clients.

When appropriate, we will discuss planning opportunities created by legislative changes during the term of this Agreement.

Because every law change affects clients differently, not every legislative development will require direct communication or action.

Roadmap Updates

As your business evolves, previously recommended strategies may become more or less beneficial.

During the engagement, we may revisit portions of your original Tax Strategy Roadmap™ and recommend modifications based upon changes in your circumstances or applicable law.

4. Services Not Included

Unless specifically included in your engagement proposal or agreed to in writing, this Agreement does not include:

• Legal services or legal representation.
• Investment or financial advisory services.
• Bookkeeping or accounting services unrelated to tax compliance.
• Payroll processing.
• Sales tax compliance.
• Property tax appeals.
• Business valuations.
• Litigation support.
• Expert witness testimony.
• Mergers and acquisitions consulting.
• International tax planning.
• Foreign reporting requirements.
• IRS collection representation.
• Tax controversy services unrelated to work performed by Make Taxes Fair.
• Preparation of amended returns resulting from inaccurate or incomplete information provided by the Client.
• Any service not expressly included within this Agreement.

Additional services requested by the Client may be provided under a separate written engagement or billed at Make Taxes Fair's standard hourly rates.

5. Professional Standards

Our recommendations are based upon current tax law, applicable professional standards, and our independent judgment.

We will recommend strategies that we believe are legally supportable and appropriate for your circumstances.

We will not recommend or implement strategies that, in our professional judgment:

• Lack substantial legal authority.
• Present unreasonable compliance risk.
• Conflict with applicable ethical standards.
• Require inaccurate reporting.
• Depend upon misleading or incomplete information.
• Are inconsistent with your stated objectives.

Our responsibility is not simply to minimize taxes.

Our responsibility is to help you pursue sustainable tax savings while maintaining compliance with applicable law.

6. Investment and Payment

The investment for your Strategic Partnership is set forth in your Engagement Proposal, which is incorporated into this Agreement by reference.

Unless otherwise agreed in writing:

• Fees are billed monthly through the payment method authorized by the Client.
• Payments are due upon receipt unless otherwise specified.
• The Client authorizes Make Taxes Fair to process recurring payments for the duration of this Agreement.
• Returned payments, declined transactions, or failed automatic payments may result in suspension of services until the account is brought current.

Our pricing reflects an ongoing advisory relationship rather than individual projects or isolated consultations. Accordingly, fees compensate Make Taxes Fair for maintaining the resources, personnel, availability, and expertise necessary to provide proactive planning throughout the engagement.

7. Term, Renewal, and Cancellation

Initial Term

This Agreement begins on the Effective Date and remains in effect for an initial term of twelve (12) months.

Our planning process is designed to span an entire tax cycle, allowing sufficient time to implement approved strategies, monitor progress, prepare tax filings, and evaluate results.

Automatic Renewal

Following the initial twelve-month term, this Agreement shall automatically renew for successive one-year terms at the then-current Strategic Partnership ("ATTACK MODE") pricing unless either party provides written notice of non-renewal at least thirty (30) days before the end of the current term.

Early Cancellation by the Client

The Client may terminate this Agreement before the end of the initial term by providing written notice.

Because significant planning, implementation, and advisory resources are allocated throughout the engagement, no refunds shall be provided for services performed or fees previously paid.

Termination does not relieve the Client of responsibility for outstanding balances incurred prior to the effective termination date.

Suspension or Termination by Make Taxes Fair

Make Taxes Fair reserves the right to suspend or terminate this Agreement upon written notice if:

• Required information is repeatedly withheld.
• The Client fails to cooperate with implementation efforts.
• Required payments become delinquent.
• The Client requests actions we believe violate applicable law or professional standards.
• Continued representation would create an ethical conflict or professional concern.

Whenever reasonably possible, we will attempt to resolve concerns before suspension or termination.

8. Audit Support

One of the advantages of our Strategic Partnership is that we stand behind the work we perform.

If a tax return prepared by Make Taxes Fair or a tax strategy implemented by Make Taxes Fair during the term of this Agreement is selected for examination by the Internal Revenue Service or a state taxing authority, we will provide up to twenty (20) hours of audit support related to our work at no additional charge.

Audit support may include:

• Reviewing examination notices.
• Preparing supporting documentation.
• Assisting with responses to taxing authorities.
• Communicating with taxing authorities when authorized.
• Advising the Client throughout the examination process.

If additional time is required beyond the included twenty hours, additional support will be billed at our then-current hourly rates unless otherwise agreed in writing.

Prior-Year Audits

If the examination relates to tax returns or planning work performed before the Client engaged Make Taxes Fair, representation is not included under this Agreement.

At our sole discretion, we may agree to represent the Client in such matters at our standard hourly rate of $300 per hour, plus any applicable expenses.

Acceptance of such representation is entirely at the discretion of Make Taxes Fair.

9. Client Responsibilities

Successful tax planning requires collaboration.

Accordingly, the Client agrees to:

• Provide complete, accurate, and timely information.
• Respond promptly to requests for documentation or clarification.
• Notify Make Taxes Fair of material changes to income, ownership, business operations, financing, acquisitions, dispositions, or other significant events.
• Consult with Make Taxes Fair before making major financial or business decisions whenever reasonably practical.
• Maintain adequate books and records.
• Review tax returns and other deliverables before filing or implementation.
• Cooperate with reasonable requests necessary to complete services.

Failure to provide requested information may delay implementation, reduce planning opportunities, affect estimated tax savings, or prevent completion of certain services.

10. Communication Standards

Our goal is to remain accessible while providing thoughtful, accurate advice.

Routine communications are generally responded to within a reasonable business timeframe.

Complex questions requiring research may require additional time.

Advice provided verbally should not be relied upon until confirmed when appropriate by written communication or supporting documentation.

Electronic communication may include email, secure client portals, video conferencing, text messaging, or other mutually acceptable methods.

11. Confidentiality

Both parties acknowledge that confidential and proprietary information may be exchanged throughout this engagement.

Make Taxes Fair will maintain the confidentiality of Client information except:

• As authorized by the Client.
• As required by law.
• As necessary to perform services under this Agreement.

The Client likewise agrees not to disclose Make Taxes Fair's proprietary methodologies, pricing structures, internal processes, templates, educational materials, or confidential business information without prior written consent.

12. Ownership of Work Product

The FIRE Method™, CLEAR EDGE Framework™, Tax Strategy Roadmap™, Roadmap Strategy Session™, Clarity Before Action™, Friends Don't Let Friends Overpay the Government®, together with all proprietary reports, templates, worksheets, educational materials, systems, processes, and methodologies developed by Make Taxes Fair remain our exclusive intellectual property.

Upon payment of all applicable fees, the Client receives a limited, non-exclusive license to use work product prepared specifically for the Client's own business and tax planning.

No ownership rights are transferred.

13. Reliance on Third Parties

Implementation of certain recommendations may require the assistance of attorneys, lenders, payroll providers, financial advisors, insurance professionals, valuation specialists, or other third-party professionals.

Although we may coordinate with these professionals, Make Taxes Fair is not responsible for their advice, actions, omissions, or professional services.

14. Changes in Tax Law

Tax laws, administrative guidance, judicial decisions, and regulatory interpretations change frequently.

Our advice reflects the law as understood at the time services are provided.

Future legislative or regulatory changes may affect previously recommended strategies.

Unless separately engaged to provide continuing advisory services beyond this Agreement, Make Taxes Fair has no obligation to update prior recommendations after termination of this engagement.

15. Limitation of Liability

To the fullest extent permitted by applicable law, the total liability of Make Taxes Fair arising from this Agreement shall not exceed the total fees actually paid by the Client under this Agreement.

Neither party shall be liable for indirect, incidental, consequential, special, exemplary, or punitive damages, including lost profits, business interruption, or lost opportunities.

Nothing contained herein limits liability where such limitation is prohibited by applicable law.

16. Force Majeure

Neither party shall be responsible for delays or failures in performance resulting from events beyond its reasonable control, including natural disasters, acts of government, public health emergencies, cyber incidents, internet outages, labor disputes, utility failures, or similar events.

Performance shall resume as soon as reasonably practicable.

17. Governing Law and Dispute Resolution

This Agreement shall be governed by the laws of the state in which Make Taxes Fair maintains its principal place of business.

The parties agree to first attempt to resolve disputes through good-faith discussions.

If resolution cannot be reached, the parties agree to participate in mediation before initiating litigation, unless immediate legal action is necessary to preserve legal rights.

18. Entire Agreement

This Agreement, together with the Engagement Proposal and any written amendments executed by both parties, constitutes the complete understanding between the parties regarding the Strategic Partnership.

It supersedes all prior discussions, proposals, representations, or agreements relating to this engagement.

Any modification must be in writing and signed by both parties.

19. Electronic Signatures

Electronic signatures and electronically transmitted copies of this Agreement shall have the same legal force and effect as original signatures.

20. Severability

If any provision of this Agreement is determined to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

Failure by either party to enforce any provision shall not constitute a waiver of that provision or any other provision.

21. Acceptance

By signing below, the Client acknowledges that:

• This Agreement has been read and understood.
• The Client has had the opportunity to ask questions before signing.
• The Client understands the services included in this Strategic Partnership.
• The Client understands the initial twelve-month commitment and automatic renewal provisions.
• The Client understands the cancellation provisions.
• The Client understands that tax planning requires ongoing cooperation and timely communication.
• The Client agrees to the terms and conditions contained in this Agreement.

Thank You

Thank you for choosing Make Taxes Fair as your long-term tax strategy partner.

We recognize that proactive tax planning is more than preparing returns or implementing isolated strategies. It is an ongoing process of making informed decisions, adapting to change, and protecting what you have worked hard to build.

Our commitment is to provide objective guidance, practical recommendations, and responsive service throughout our relationship.

When questions arise, we encourage you to contact us before important financial decisions are made. We would rather help you plan ahead than solve avoidable problems after the fact.

We appreciate the confidence you have placed in our team and look forward to helping you build a more tax-efficient future.

Clarity Before Action™

Friends Don't Let Friends Overpay the Government®