2. REMUNERATION FOR SERVICES. Tax Preparer is entitled to receive 70% of fees collected from clients for Services rendered. Tax Preparer is required to issue an invoice to TOP TIER TAX PRO for Services provided to his/her clients. Tax Preparer will be paid from fees actually collected and will not be paid in instances where no fees are collected from clients. When a client's fee is taken from the client's refund, Tax Preparer will not be paid until that refund is issued. Tax Preparer is responsible for establishing the fee that is charged to each customer. Tax Preparer agrees to only accept payment through the approved payment processor provided by TOP TIER TAX PRO. Tax Preparer is aware of the percentage per agreement with owners.

5. TERM/TERMINATION. This agreement automatically terminates on May 15, 2025. Tax Preparer will be subject to liability for breach of contract if, at any time prior to May 15, 2025, Tax Preparer terminates this agreement. Similarly, Tax Preparation Company cannot terminate this agreement prior to August 1, 2025, unless Tax Preparer violates a term of this agreement. If Tax Preparation Company terminates this agreement where no breach of this agreement is found, Tax Preparation Company may be liable for breach of this contract. Termination for cause includes, but is not limited to, (a) a material violation of this agreement and has failed to cure such breach within five (5) days after receipt of written notice of such breach provided by the non- breaching Party; (b) engaging in any unlawful business practice related to that Party's performance under the agreement; or (c) any act exposing the other party to liability to others due to a willful.

6. RELATIONSHIP OF PARTIES. It is understood by the parties that Tax Preparer is an independent contractor with respect to Tax Preparation Company, and not an employee of Tax Preparation Company. As such, Tax Preparation Company will not provide fringe benefits, including health insurance benefits, paid vacation leave, workers' compensation insurance, or any other employee benefit, for the benefit of Tax Preparer. Tax Preparation Company will not (1) withhold FICA (Social Security and Medicare taxes) from Tax Preparer's payments or make FICA payments on Tax Preparer's behalf; (2) make state or federal unemployment compensation contributions on Tax Preparer's behalf, or (3) withhold state or federal income tax from Tax Preparer's payments. Tax Preparation Company shall pay all taxes incurred while performing services under this agreement - including all applicable income taxes and self-employment (Social Security) taxes.

8. PTIN. Tax Preparer is required to obtain and maintain a Preparer's Tax Identification Number (PTIN) in accordance with the IRS's rules and regulations in place during the period covered by this agreement. Tax Preparer will not be allowed to prepare a return as a tax preparer for Tax Preparation Company without a registered PTIN. This agreement becomes null and void if Tax Preparer fails to obtain or, for any reason ceases to have a valid PTIN. Tax Preparer is required to only use his/her PTIN with TOP TIER TAX PRO.

9. CODE OF CONDUCT. Tax Preparer is required to govern himself/herself in accordance with all relevant state and federal laws, in particular those laws that address tax return preparation. Additionally, Tax Preparer is required to comply with any and all relevant administrative rules and regulations, particularly IRS Circular 230. Any willful or malicious activity conducted by Tax Preparer regarding the falsifying of documents or information in a tax return will be transferred to the Internal Revenue Service (IRS) and any other appropriate authorities. Additionally, by executing this agreement, Tax Preparer acknowledges that he/she is aware of the due diligence requirements and penalties imposed by the IRS with respect to the preparation of returns containing refundable credits (the earned income tax credit, the child tax credit, and the education expense credit Tax Preparer additionally agrees to prepare returns that follow these IRS due diligence requirements and that failure to do so represents a breach of this agreement.

10. LIABILITY. Tax Preparer is liable for following all applicable rules and regulations in the state in which they operate, and the IRS for all Services rendered under this agreement. By executing this agreement, Tax Preparer agrees to correct any errors or omissions whether intentional or inadvertent without compensation from Tax Preparation Company. Tax Preparer agrees that any liability associated with the provision of Services under this agreement will be that of Tax Preparer and not Tax Preparation Company. Tax Preparation Company shall not be liable to Tax Preparer's employees, governmental agencies or any other third parties as a result of Tax Preparer's failure to comply with any applicable federal, state or local law or any disputes arising from the essential terms and conditions of an employee's employment such as, but not limited to, hiring, firing, discipline, supervision, direction, wages and working conditions. Tax Preparer shall indemnify and hold harmless Tax Preparation Company, its affiliates, and its respective officers, directors, agents and employees from any and all claims, demands, losses, causes of action, damage, lawsuits, judgments, including attorneys' fees and costs, arising out of, or relating to, Tax Preparer's employment and/or business practices.

11. WORK PRODUCT OWNERSHIP. Any copyrightable works, ideas, discoveries, inventions,improvements, new techniques, patents, products, materials, protocols, research papers, new programs or products, or other information (collectively, the "Work Product") made or developed in whole or in part by Tax Preparer within or after normal working hours in connection with the business or activities of Tax Preparation Company or any of its subsidiaries, shall be deemed to have been made or developed by Tax Preparer solely for the benefit of Tax Preparation Company and will be considered "work made for hire" within the meaning of the United States Copyright Act, Title 17, United States Code, which vests all copyright interest in and to the Work Product in Tax Preparation Company. In the event, however, that any court of competent jurisdiction finally declares that the Work Product is not or was not a work made for hire as agreed, Tax Preparer agrees to assign, convey, and transfer to Tax Preparation Company all right, title and interest Tax Preparer may presently have or may have or be deemed to have in and to any such Work Product and in the copyright of such work, including but not limited to, all rights of reproduction, distribution, publication, public performance, public display and preparation of derivative works, and all rights of ownership and possession of the original fixation of the Work Product and any and all copies. Additional, Tax Preparer agrees to execute any documents necessary for Tax Preparation Company to record and/or perfect its ownership of the Work Product and the applicable copyright.

14. TRAINING. Tax Preparer is required to complete all training necessary to qualify for and maintain his/her paid preparer status with the IRS. Tax Preparation Company may facilitate such training, but any such training is the IRS's training program that the IRS requires paid preparers to complete. A training assessment will be issued at the completion of the training. Tax Preparer is required to score 70% or better on examinations conducted with respect to any training in ordered to qualify to contract with Tax Preparation Company.

16. CONFIDENTIALITY. Tax Preparer will not at any time or in any manner, either directly or indirectly, divulge, disclose, or communicate any information that is the property of Tax Preparation Company to any third party whether or not such conveyance personally benefits Tax Preparer. Tax Preparer also will not at any time or in any manner, either directly or indirectly, divulge, disclose, or communicate any information that is the property of any client of Tax Preparation Company. Tax Preparer will protect all such information and treat it as strictly confidential. This provision shall continue to be effective after the termination of this Agreement. Upon termination of this Agreement, Tax Preparer will return to Tax Preparation Company all records, notes, documentation and other items that were used, created, or controlled by Tax Preparer during the term of this Agreement with respect to any Services provided that are required for Tax Preparation Company to comply with any due diligence requirements imposed by the IRS.

"Confidential Information" shall mean any data or information that is competitively sensitive material and not generally known to the public, including but not limited to, information relating to development and plans, marketing strategies, finance, operations, systems, proprietary concepts, documentation, reports, data, specifications, computer software, source code, object code, flow charts, data, databases, inventions, know-how, trade secrets, client lists, client relationships, client profiles, supplier lists, supplier relationships, supplier profiles, pricing, sales estimates, business plans and internal performance results relating to the past, present or future business activities, technical information, designs, processes, procedures, formulas or improvements, which Tax Preparation Company considers confidential and proprietary. This also includes anything marked "confidential.'

Tax Preparer shall be solely responsible for any damages caused to any person as a result of a breach or violation of these confidentiality provisions and shall indemnify and hold harmless the Tax Preparation Company for any such damages. Tax Preparer acknowledges that use or disclosure of any Confidential Information in a manner inconsistent with this Agreement will give rise to irreparable injury for which damages would not be an adequate remedy. Accordingly, in addition to any other legal remedies that may be available at law or equity, Tax Preparation Company shall be entitled to equitable or injunctive relief against the unauthorized use or disclosure of Confidential Information.

17. FILE AND RECORD MAINTENANCE. Tax Preparation Company will maintain all client return files in accordance with rules and regulations set forth by the IRS. Tax Preparer may access their clients' files as needed to respond to requests from the client or the IRS. Tax Preparer may maintain copies of their own records at a location of their choosing, but Tax Preparer accepts all liability for any disclosures of client information that occur as a result of these files they choose to maintain. This clause does not require Tax Preparation Company to create the files. The creation of the files is the sole responsibility of Tax Preparer. Tax Preparer acknowledges that he/she is aware of the various recordkeeping and due diligence requirements associated with each return that is prepared. Tax Preparer also acknowledges that he/she will follow all IRS rules with respect to file and recordkeeping.

18. OFFICE AND EQUIPMENT USE. Tax Preparer has the option to work in an office environment and office space to prepare returns for his/her clients. Tax Preparer is permitted to utilize any of his/her own equipment or resources to assist in the preparation of returns for his/her clients as long as none of this utilization violates any existing licenses, covenants, etc. of Tax Preparation Company. Tax Preparer is free to set his/her own hours and number of hours worked, and is free to utilize Tax Preparation Company's office space assuming there is availability.

20. POLICIES AND PROCEDURES. Tax Preparer agrees to adhere to the policies, standards, and regulations that Tax Preparation Company has established or to which Tax Preparation Company is subject to perform according to federal, state or local requirements, as they may be amended from time to time. To the extent, if any, that the policies of Tax Preparation Company, or instructions of Tax Preparation Company staff, conflict with the provisions of this agreement, the provisions of the agreement shall control.

22. DISPUTES: In the event a dispute arises between Tax Preparation Company and Tax Preparer regarding their respective rights, duties, or obligations under this agreement, or in the event of a claim of breach of the Tax Preparer Agreement, it is agreed that the parties will work in good faith to resolve the issue. If the parties cannot resolve the issue after seven (7) days, the dispute shall be first submitted to mediation. The parties shall share the cost of mediation. If mediation is unsuccessful, the parties may proceed to binding arbitration under the Commercial Rules of the American Arbitration Association with arbitration to occur at Owings Mills, MD, United States. The Arbitrator may award, in addition to declaratory relief, contractual damages and shall award reasonable attorney's fees and costs to the prevailing party. An award of attorney's fees and costs shall continue through any review, appeal or enforcement of an arbitration decision. The arbitration decision may be enforced in any court of competent jurisdiction. This provision shall not be construed so as to prohibit either party from obtaining preliminary or permanent.Injunctive relief in any court of competent jurisdiction. The parties each expressly waive their right to collect consequential, punitive and exemplary damages from the other party.