Terms and Conditions

TERMS AND CONDITIONS

Evergreen Technologies LLC, Last Updated: March 23, 2026, Effective Date: April 22, 2026

IMPORTANT NOTICE: PLEASE READ THESE TERMS AND CONDITIONS CAREFULLY BEFORE USING OUR SERVICES. THESE TERMS CONTAIN AN ARBITRATION AGREEMENT (SECTION 35), A CLASS ACTION WAIVER, LIMITATIONS OF LIABILITY (SECTION 29), DISCLAIMERS OF WARRANTIES (SECTION 28), AND INDEMNIFICATION OBLIGATIONS (SECTION 27). BY ACCESSING OR USING OUR SERVICES, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY THESE TERMS. IF YOU DO NOT AGREE, DO NOT ACCESS OR USE OUR SERVICES.

1. Definitions

For the purposes of these Terms and Conditions ("Terms"), the following definitions apply:

"Agreement" means these Terms and Conditions, the Privacy Policy, and any other policies, guidelines, or documents incorporated herein by reference, collectively forming the entire agreement between you and the Company.

"Annual Filing Form" means the annual information collection form provided by the Company to the Client (currently administered via JotForm), through which the Client provides information required for that year's filings and reaffirms authorization for the Company to coordinate filings on the Client's behalf, as described in Section 11.1(b).

"Client" or "Customer" means any individual or entity that has purchased a Service package, registered for an account, or otherwise engaged the Company to provide Services.

"Company," "we," "us," or "our" means Evergreen Technologies LLC, a limited liability company organized under the laws of the State of New Mexico, United States.

"Community Platform" means the online community hosted on Heartbeat.chat or any successor platform operated or designated by the Company for Client interaction and educational content delivery.

"Educational Content" means any information, materials, articles, videos, courses, webinars, live Q&A sessions, podcasts, social media posts, or other content published or made available by the Company through any channel, including but not limited to the Site, YouTube, Instagram, TikTok, LinkedIn, Facebook, the Community Platform, the LLC Academy, email communications, WhatsApp messages, and any other medium.

"LLC" means a limited liability company formed or managed through the Services.

"Operating Agreement" means the template operating agreement provided by the Company for use in connection with the Client's LLC.

"Privacy Policy" means the Company's privacy policy, as published on the Site and updated from time to time, which is incorporated into these Terms by reference.

"Recommended Professional" means any third-party attorney, accountant, tax advisor, consultant, or other professional that the Company refers, recommends, or facilitates access to, whether or not such professional appears on the Site or the Company facilitates booking and payment for their services.

"Services" means all services provided by the Company, including but not limited to LLC formation, registered agent intermediary services, EIN application facilitation, ITIN application facilitation, compliance filings (including Forms 1120, 5472, and FBAR where applicable), BOI (Beneficial Ownership Information) reporting, provision of Operating Agreement templates, support services, the Community Platform, the LLC Academy, Educational Content, and any other services described on the Site or purchased by the Client.

"Site" means the website located at taxhackers.io and any associated subdomains, mobile applications, or successor websites.

"Third-Party Service Provider" means any external entity engaged by the Company to fulfill aspects of the Services, including but not limited to CPA firms, registered agents, Certified Acceptance Agents, ITIN service providers, bank account facilitation partners, mailbox and mail forwarding services, virtual phone number providers, payment processors, and the Community Platform host.

"Visitor" means any individual who accesses or browses the Site without purchasing Services or registering for an account.

"You," "your," or "User" means any Visitor, Client, or Customer who accesses the Site or uses the Services.

2. Eligibility

2.1. By accessing or using the Site or Services, you represent and warrant that you: (a) are at least eighteen (18) years of age; (b) have the legal capacity to enter into a binding contract in your jurisdiction; (c) are not a person barred from receiving services under the laws of the United States or any other applicable jurisdiction; and (d) are not located in, under the control of, or a national or resident of any country subject to United States sanctions or embargoes (see Section 25).

2.2. If you are under 18 years of age, you may access the Site only with the involvement and direct supervision of a parent or legal guardian who agrees to be bound by these Terms. The parent or legal guardian assumes full responsibility for the minor's use of the Site and Services.

2.3. By purchasing Services, you additionally represent and warrant that the information you provide during registration and onboarding is accurate, complete, and current, and that you will update such information promptly if it changes.

3. Nature of Services and Scope Limitations

3.1. General Description. The Company provides administrative and business formation services, primarily consisting of: (a) the formation of limited liability companies in the State of New Mexico; (b) intermediary management of registered agent services through Third-Party Service Providers; (c) facilitation of Employer Identification Number (EIN) applications through an external CPA firm; (d) facilitation of Individual Taxpayer Identification Number (ITIN) applications through external service providers; (e) coordination of annual federal informational return filings (Forms 1120 and 5472, and FBAR where applicable) through an external CPA firm engaged by the Company; (f) where applicable and as determined by the Company in its sole discretion, assistance with Beneficial Ownership Information (BOI) reporting under the Corporate Transparency Act, subject to the current legal status and enforceability of such requirements; (g) provision of template Operating Agreements; (h) support services as described in Section 14; (i) access to the Community Platform, LLC Academy, Educational Content, and live Q&A events; and (j) such other services as may be described on the Site or in applicable service agreements.

3.2. Management of LLCs Formed in Other States. The Company may, at its discretion, accept the management of LLCs originally formed in states other than New Mexico. In such cases, the Client acknowledges and agrees that: (a) compliance requirements may differ from those applicable to New Mexico LLCs; (b) the Client is solely responsible for understanding and complying with the specific requirements of the state in which their LLC is registered; (c) the Company's Services are provided on a best-efforts basis and may not address all state-specific requirements; and (d) the Company shall not be liable for any consequences arising from the Client's failure to comply with the laws of the state in which their LLC is registered.

3.3. Services NOT Provided. The Company does NOT provide and has never provided: (a) legal advice; (b) tax advice or tax planning services; (c) financial planning or investment advice; (d) personal tax return preparation or filing, except that the Company may, as part of certain Service packages or add-on services, coordinate with its external CPA firm for the filing of Form 1040-NR for Clients who hold an Individual Taxpayer Identification Number (ITIN), solely for the purpose of maintaining the Client's ITIN active status and preventing expiration. This limited filing does not constitute comprehensive personal tax compliance, and the Client remains solely responsible for all other personal tax obligations in all applicable jurisdictions; (e) payroll services; (f) state-level income tax filings; (g) audit representation; (h) bookkeeping or accounting services; or (i) any service requiring licensure as an attorney, certified public accountant, enrolled agent, or financial advisor in any jurisdiction.

3.4. Administrative Nature of Services. All Services provided by the Company are administrative and ministerial in nature. The Company acts solely as a facilitator and intermediary to assist Clients with the formation and basic compliance maintenance of their LLCs. The Company does not exercise independent professional judgment regarding the Client's legal, tax, or financial situation.

3.5. US Tax Classification of LLCs Formed Through the Services.

(a) Disregarded Entity Status. LLCs formed through the Services are structured as single-member limited liability companies that, under the default classification rules of the Internal Revenue Code and Treasury Regulations (specifically Treas. Reg. § 301.7701-3), are treated as "disregarded entities" for US federal income tax purposes. For multi-member LLCs, the default US federal tax classification is as a partnership. The Company does not file any entity classification election (Form 8832) on behalf of the Client unless separately agreed in writing.

(b) General US Tax Treatment — Informational Statement Only. As a general matter of publicly available US tax law (and not as tax advice), a foreign-owned disregarded entity that does not have income that is effectively connected with a US trade or business ("Effectively Connected Income" or "ECI") is generally not subject to US federal income tax. However, such entities are still subject to informational reporting requirements, including the filing of Forms 1120 and 5472 with the IRS.

(c) THIS IS NOT TAX ADVICE. The information in this Section 3.5 is a general description of the default US federal tax classification of the LLCs formed through the Services, based on publicly available provisions of the Internal Revenue Code and Treasury Regulations as of the date of these Terms. This information is provided for descriptive purposes only and does not constitute tax advice, a tax opinion, or a guarantee of any particular tax treatment. Tax laws, regulations, and their interpretation are subject to change at any time, with or without notice, and such changes may be retroactive.

(d) Factors That May Alter Tax Treatment. The general tax treatment described in Section 3.5(b) may not apply to the Client's specific situation. Factors that may create US tax liability or additional reporting obligations include, but are not limited to: (i) the LLC generating Effectively Connected Income (ECI) with a US trade or business; (ii) the LLC having US-based employees or dependent agents; (iii) the LLC electing to be treated as a corporation for US tax purposes; (iv) the Client becoming a US tax resident (through citizenship, permanent residency, or the Substantial Presence Test); (v) the LLC receiving certain types of US-source income (such as FDAP income — Fixed, Determinable, Annual, or Periodical income); (vi) changes in US tax law, regulations, or IRS interpretation; (vii) the application of tax treaties between the US and other countries; and (viii) the tax laws of the Client's country of residence, citizenship, or other jurisdictions in which the Client or the LLC operates.

(e) Client's Sole Responsibility. The Client is solely responsible for determining, with the assistance of qualified tax professionals, whether the disregarded entity structure is appropriate for their specific situation and whether any US or non-US tax obligations arise from their use of the LLC. The Company does not assess, advise on, or monitor the Client's specific tax position.

3.6. Reference to Service Packages. The specific features, inclusions, and pricing of Service packages are described on the Site at taxhackers.io/pricing (or such successor URL as may be designated by the Company). The Company reserves the right to modify, add, or discontinue Service packages at any time, subject to Section 32 of these Terms. In the event of any conflict between the descriptions on the pricing page and these Terms, these Terms shall prevail.

4. No Legal, Tax, or Financial Advice

4.1. THE COMPANY IS NOT A LAW FIRM, ACCOUNTING FIRM, CPA FIRM, FINANCIAL ADVISORY FIRM, OR A SUBSTITUTE FOR ANY OF THE FOREGOING. No person employed by, contracted with, or otherwise affiliated with the Company holds themselves out as providing legal, tax, or financial advice in the course of performing the Services. None of the Company's team members are licensed attorneys, certified public accountants, enrolled agents, or registered financial advisors.

4.2. No Attorney-Client, Accountant-Client, or Fiduciary Relationship. No attorney-client relationship, accountant-client relationship, fiduciary relationship, or other professional advisory relationship is created between you and the Company by virtue of your use of the Services, the Site, or any communications with the Company's representatives.

4.3. General Information Only. Any information, guidance, recommendations, opinions, or suggestions provided by the Company — whether through the Services, the Site, the Community Platform, Educational Content, support channels, consultation calls, live Q&A events, or any other medium — constitutes general information only and does not constitute, and shall not be construed as, professional legal, tax, or financial advice tailored to your individual circumstances.

4.4. Independent Professional Advice Required. You are solely responsible for consulting with qualified, licensed legal and tax professionals in all relevant jurisdictions regarding your specific situation. The Company strongly recommends that you obtain independent professional advice before making any legal, tax, financial, or business decisions, including but not limited to decisions related to: (a) your personal tax residency status; (b) your reporting obligations in any jurisdiction; (c) the structuring of your business or personal affairs; (d) the interpretation of any tax treaty or tax law; and (e) the suitability of a US LLC for your specific circumstances.

4.5. No Reliance. You acknowledge and agree that you will not rely on any information provided by the Company as a substitute for independent professional advice, and that any reliance you place on such information is strictly at your own risk.

5. No Guarantee of Tax Outcome

5.1. NO TAX-FREE GUARANTEE. THE FORMATION OF A UNITED STATES LIMITED LIABILITY COMPANY DOES NOT, BY ITSELF, GUARANTEE ANY PARTICULAR TAX TREATMENT, TAX EXEMPTION, TAX REDUCTION, OR TAX-FREE STATUS FOR THE LLC OR ITS OWNER(S). YOUR TAX OBLIGATIONS ARE DETERMINED BY YOUR PERSONAL CIRCUMSTANCES, INCLUDING BUT NOT LIMITED TO YOUR NATIONALITY, TAX RESIDENCY STATUS, PHYSICAL PRESENCE, THE NATURE AND SOURCE OF YOUR INCOME, THE JURISDICTION(S) IN WHICH YOU RESIDE OR CONDUCT BUSINESS, AND THE APPLICABLE LAWS AND TAX TREATIES OF THOSE JURISDICTIONS.

5.2. Tax Laws Change. Tax laws, regulations, treaties, and their interpretation by governmental authorities are subject to change at any time, with or without notice, and such changes may be retroactive. The Company is not responsible for monitoring changes in tax law in any jurisdiction, and the Company is not obligated to notify you of any such changes.

5.3. Client's Sole Responsibility. You are solely responsible for: (a) determining your tax residency status in all applicable jurisdictions; (b) understanding and complying with your tax obligations in all applicable jurisdictions; (c) ensuring that your use of a US LLC is appropriate for your specific tax situation; (d) filing all required tax returns and informational reports in all applicable jurisdictions; and (e) paying all taxes due in all applicable jurisdictions.

5.4. No Liability for Tax Consequences. The Company shall not be liable for any taxes, penalties, interest, fines, or other financial consequences arising from your tax obligations in any jurisdiction, regardless of any information or guidance provided by the Company.

5.5. Disregarded Entity Status Does Not Eliminate All Tax Obligations. While a foreign-owned disregarded entity with no Effectively Connected Income is generally not subject to US federal income tax under current law, the Client acknowledges that: (a) the LLC remains subject to US federal informational reporting requirements (Forms 1120 and 5472) regardless of whether it has taxable income; (b) the Client may have personal tax obligations in their country of citizenship, residence, or any other jurisdiction in which they live, work, or conduct business; (c) the tax treatment of the LLC's income in non-US jurisdictions is determined by those jurisdictions' laws, not by US tax law; (d) some jurisdictions may not recognize the US disregarded entity classification and may treat the LLC as a taxable entity; and (e) the Client is solely responsible for understanding and complying with all tax obligations in all applicable jurisdictions.

6. Educational Content Disclaimer

6.1. Scope. The Company publishes Educational Content through various channels, including but not limited to: the Site (taxhackers.io); YouTube; Instagram; TikTok; LinkedIn; Facebook; the Community Platform (Heartbeat.chat); the LLC Academy; live Q&A webinars; email newsletters; WhatsApp communications; podcasts; guest appearances on third-party media; courses and digital products hosted on the Community Platform or elsewhere; and any other medium through which the Company communicates.

6.2. General Educational Purpose Only. All Educational Content is provided for general informational and educational purposes only. Educational Content does not constitute, and shall not be construed as, legal advice, tax advice, financial advice, or any other form of professional advice. Educational Content is not tailored to any individual's specific circumstances and may not be applicable to your situation.

6.3. No Guarantee of Accuracy or Completeness. While the Company endeavors to provide accurate and up-to-date Educational Content, the Company makes no representations or warranties regarding the accuracy, completeness, reliability, suitability, or timeliness of any Educational Content. Laws, regulations, and factual circumstances change frequently, and Educational Content may become outdated or inaccurate without notice.

6.4. Your Responsibility. You are solely responsible for evaluating the applicability and accuracy of any Educational Content to your specific situation and for obtaining independent professional advice before acting on any information contained in Educational Content.

6.5. Live Q&A and Interactive Sessions. Information provided during live Q&A sessions, webinars, consultation calls, or other interactive formats is subject to the same limitations as all other Educational Content. Responses to questions during such sessions are general in nature and do not constitute advice tailored to the questioner's specific circumstances, regardless of the specificity of the question asked.

7. Third-Party Service Providers and Recommended Professionals

7.1. Use of Third-Party Service Providers. The Company engages various Third-Party Service Providers to fulfill aspects of the Services, including but not limited to: (a) an external CPA firm for EIN applications and for the preparation, signing (as paid preparer), and electronic filing of federal informational returns (Forms 1120, 5472, and FBAR); (b) an external service provider for ITIN applications; (c) a third-party registered agent service; (d) a third-party bank account opening facilitation partner; (e) third-party mailbox and mail forwarding services; (f) a third-party virtual phone number provider; (g) payment processors; and (h) the Community Platform host (currently Heartbeat.chat).

7.2. No Liability for Third-Party Service Providers. While the Company exercises reasonable care in selecting Third-Party Service Providers, the Company does not control, and is not responsible for, the actions, omissions, errors, delays, service interruptions, or quality of services provided by any Third-Party Service Provider. The Company shall not be liable for any loss, damage, or inconvenience caused by any Third-Party Service Provider, including but not limited to: (a) delays in EIN or ITIN processing; (b) registered agent service disruptions; (c) bank account application denials, account closures, or frozen funds; (d) mail loss, delays, or misdelivery; (e) virtual phone number service interruptions; (f) payment processing errors; or (g) Community Platform outages or data loss.

7.3. Recommended Professionals — Facilitation, Not Endorsement. The Company may recommend, refer, or facilitate access to Recommended Professionals, including attorneys, tax advisors, accountants, consultants, and other service providers. These recommendations are made for the Client's convenience only.

7.4. No Vetting, Endorsement, or Guarantee. The Company does not vet, endorse, certify, guarantee, or make any representation regarding the qualifications, competence, accuracy, reliability, or quality of any Recommended Professional or the services they provide. The use of the terms "partner," "legal partner," or similar language on the Site or in communications is for descriptive convenience only and does not imply a legal partnership, joint venture, agency relationship, or endorsement.

7.5. Independent Contractual Relationship. The contractual relationship for any services provided by a Recommended Professional is between the Client and the Recommended Professional directly. The Company is not a party to, and has no liability arising from, any engagement between a Client and a Recommended Professional, regardless of whether the booking or payment was facilitated through the Company.

7.6. Payment Facilitation and Commission Disclosure. Where the Company facilitates booking and payment for Recommended Professional services through the Site or other Company platforms, the Company acts solely as a payment intermediary for the Client's convenience. The Company receives a commission or facilitation fee for such transactions. The Client acknowledges and agrees that: (a) the Company's role is limited to facilitating the transaction; (b) the Company assumes no responsibility for the Recommended Professional's services; and (c) all claims, disputes, or complaints regarding the Recommended Professional's services must be directed to the Recommended Professional.

7.7. No Liability for Recommended Professional Advice. The Company shall not be liable for any loss, damage, expense, penalty, tax liability, legal consequence, or other adverse outcome arising from any advice, recommendation, opinion, action, or omission of any Recommended Professional, regardless of whether the Client was referred to such professional by the Company.

7.8. Client's Recourse Against Third-Party Service Providers. In cases where a Client suffers loss or damage due to the acts, omissions, or errors of a Third-Party Service Provider (including the external CPA firm), the Client's primary recourse is against the Third-Party Service Provider directly. The Company will provide reasonable cooperation to assist the Client in pursuing such recourse, including: (a) providing copies of relevant correspondence and documentation forwarded between the Client and the Third-Party Service Provider through the Company; (b) facilitating direct communication between the Client and the Third-Party Service Provider where appropriate; and (c) providing a written summary of the services coordinated on the Client's behalf. However, the Company does not guarantee any outcome and shall not be liable for the Third-Party Service Provider's response or willingness to resolve the matter.

8. Operating Agreement Disclaimer

8.1. Template Document. The Operating Agreement provided by the Company is a template document that has been prepared for general use and adapted with basic information specific to the Client's LLC (such as the LLC name and member name(s)). The Company provides both single-member and multi-member Operating Agreement templates.

8.2. Not Legal Advice. The Operating Agreement template is provided for the Client's convenience only and does not constitute legal advice. The Operating Agreement template has not been reviewed, approved, or certified by a licensed attorney. The Company makes no representation or warranty that the Operating Agreement is suitable for the Client's specific circumstances, compliant with the laws of any particular jurisdiction, or adequate to protect the Client's legal interests.

8.3. Independent Legal Review Recommended. The Company strongly recommends that each Client have the Operating Agreement reviewed by an independent, licensed attorney before signing or relying on it. The Client acknowledges that they have been advised to seek independent legal review and that any decision to sign the Operating Agreement without doing so is made at the Client's sole risk.

8.4. Provided As-Is. The Operating Agreement template is provided "as-is" without warranties of any kind, express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, legal sufficiency, or compliance with applicable law.

8.5. No Liability. The Company shall not be liable for any loss, damage, expense, legal consequence, or adverse outcome arising from the Client's use of, reliance on, or failure to modify the Operating Agreement template, including but not limited to: (a) failure of the Operating Agreement to protect the Client's limited liability; (b) inadequacy of dissolution, transfer, or management provisions; (c) non-compliance with the laws of any jurisdiction; or (d) any dispute between members of a multi-member LLC.

9. Client Representations and Warranties

9.1. By purchasing or using the Services, you represent and warrant to the Company that:

(a) Non-US Person Status. You are not a United States citizen, United States permanent resident (green card holder), or United States tax resident as defined under the Internal Revenue Code, including under the Substantial Presence Test. If your status changes at any time during the term of your engagement with the Company, you will notify the Company immediately in accordance with Section 9.3.

(b) Accuracy of Information. All information you provide to the Company, including during registration, onboarding, and in connection with any filings or documents prepared on your behalf, is true, accurate, complete, and current.

(c) Lawful Purpose. You will use the LLC formed or managed through the Services solely for lawful purposes and in compliance with all applicable federal, state, local, and international laws and regulations.

(d) No Sanctioned Person or Country. You are not: (i) located in, under the control of, or a national or resident of any country subject to United States sanctions or embargoes; (ii) designated on any United States government list of prohibited or restricted parties, including the Office of Foreign Assets Control (OFAC) Specially Designated Nationals and Blocked Persons List, the Commerce Department's Denied Persons List, or any similar list; or (iii) owned or controlled by any such person or entity.

(e) No Tax Evasion, Money Laundering, or Prohibited Activities. You will not use the LLC or the Services for tax evasion, money laundering, terrorist financing, sanctions evasion, fraud, or any other illegal or prohibited activity. You understand the distinction between lawful tax planning (tax avoidance) and unlawful tax evasion, and you are solely responsible for ensuring that your activities fall within the bounds of the law in all applicable jurisdictions.

(f) Sole Decision-Making. All business, tax, legal, and financial decisions related to your LLC and your personal affairs are made solely by you. You have not relied, and will not rely, on any information, guidance, or recommendation provided by the Company as a substitute for independent professional advice. You accept full responsibility for the consequences of your decisions.

(g) Understanding of LLC Structure. You understand that forming a US LLC is an administrative step and does not, by itself, eliminate, reduce, or modify your tax obligations in any jurisdiction. You understand that your tax treatment depends on your personal circumstances, including your tax residency, the nature and source of your income, and the laws of all applicable jurisdictions.

(h) Capacity and Authority. You have the legal capacity and authority to enter into this Agreement and to perform your obligations hereunder.

(i) VAT/GST Status. At the time of purchasing the Services and at each subscription renewal, you are not tax-resident in, domiciled in, or established in any single jurisdiction for VAT/GST purposes. You are purchasing the Services as a location-independent individual and/or for business purposes in connection with your LLC. If this representation is or becomes inaccurate, you will notify the Company in accordance with Section 9.3.

(j) Administrative Authorization. You acknowledge and consent to the general administrative authorization and limited power of attorney granted to the Company under Section 11.11, including the Company's authority to use your digital signature for purposes described therein. You represent that you have the legal authority to grant such authorization on your own behalf and on behalf of your LLC.

9.2. Ongoing Representations. The representations and warranties in Section 9.1 are deemed repeated on each occasion that you use the Services, make a payment, authorize a filing, or interact with the Company.

9.3. Duty to Notify of Changes. You must notify the Company in writing within fourteen (14) days of any change in circumstances that affects the accuracy of the representations in Section 9.1, including but not limited to: (a) any change in your US tax status (including acquisition of US citizenship, permanent residency, or tax residency); (b) any change in your country of residence or tax residency; (c) any change in the nature of your LLC's business that may affect its US tax classification; (d) any engagement in activities that generate Effectively Connected Income (ECI) with a US trade or business; (e) any hiring of US-based employees; (f) any investigation, audit, or inquiry by a tax authority in any jurisdiction; or (g) any other material change that could affect the Services or filings; (h) any establishment of tax residence, domicile, or VAT/GST registration in any jurisdiction.

9.4. Consequences of Breach. If any representation or warranty in this Section 9 is or becomes untrue, inaccurate, or misleading, the Company reserves the right to: (a) suspend or terminate the Services immediately without refund; (b) decline to prepare or file any documents on your behalf; and (c) take any other action the Company deems appropriate to protect its interests and comply with applicable law. You shall indemnify the Company for any losses arising from any breach of your representations and warranties.

10. Client's Compliance Responsibilities

10.1. Ultimate Responsibility. As the owner of an LLC formed or managed through the Services, you acknowledge and agree that the ultimate responsibility for ensuring that your LLC complies with all applicable federal, state, and local laws, regulations, and requirements rests solely with you. The Company's provision of certain compliance assistance services does not transfer or diminish your responsibility.

10.2. Specific Responsibilities. Your compliance responsibilities include, but are not limited to: (a) timely and accurate tax filing in all applicable jurisdictions (including jurisdictions outside the United States); (b) reporting of foreign ownership as required by law; (c) maintaining a valid registered agent (whether through the Company or independently); (d) to the extent required by applicable law, compliance with the Corporate Transparency Act and BOI reporting requirements, including any obligation to file or update BOI reports within the timeframes prescribed by law. The Client acknowledges that BOI reporting requirements are subject to ongoing legal developments and may be suspended, reinstated, or modified at any time. The Company will make reasonable efforts to inform Clients if BOI filing obligations become applicable, but the Client remains solely responsible for monitoring and complying with these requirements. The Company does not guarantee that it will provide BOI filing services, and any such services are subject to the Company's discretion based on the current legal status of the requirements; (e) compliance with all applicable anti-money laundering laws and regulations; (f) compliance with all applicable sanctions laws and regulations; (g) maintenance of adequate business records; (h) compliance with the laws of any state in which your LLC is registered or does business; and (i) compliance with the laws of any country in which you reside, are tax resident, or conduct business.

10.3. Additional Filings and Professional Fees at Client's Expense. If your actions, decisions, business activities, or personal circumstances result in a requirement for additional filings, reports, tax returns, or professional consultations beyond the scope of the Services (including but not limited to state-level tax filings, individual tax returns, FATCA reporting, CRS reporting, filings triggered by the generation of ECI, employment tax filings, or any filings required by jurisdictions outside the United States), all costs, fees, and expenses associated with such additional filings or consultations shall be borne solely by you. The Company shall have no obligation to prepare, file, or assist with any filings or reports outside the defined scope of the Services.

10.4. State-Specific Compliance. If your LLC is registered in a state other than New Mexico and is managed by the Company, you are solely responsible for understanding and complying with the specific requirements of that state. The Company will make reasonable efforts to assist but does not guarantee familiarity with the compliance requirements of all US states and shall not be liable for any non-compliance resulting from state-specific requirements.

10.5. Regulatory Changes. Tax laws, regulations, filing requirements, and governmental processes are subject to change at any time. The Company will make reasonable, good-faith efforts to monitor material changes affecting the Services it provides; however, the Company does not guarantee that it will identify or notify you of all relevant changes. You are solely responsible for staying informed about legal and regulatory changes that may affect your LLC or your personal obligations.

11. Authorization for Filings and Document Preparation

11.1. Authorization Framework. The Client's authorization for the Company to coordinate filings on their behalf operates on two levels:

(a) General Authorization. By accepting these Terms, the Client provides general authorization for the Company to collect information and coordinate with the Company's external CPA firm for the preparation and submission of required filings as part of the Services.

(b) Annual Filing Authorization. Each year, the Company will provide the Client with an annual information collection form (the "Annual Filing Form," currently administered via JotForm) that the Client must review, complete, and submit. By completing and submitting the Annual Filing Form, the Client: (i) provides the specific information required for that year's filings; (ii) confirms that the information provided is true, accurate, and complete; (iii) reaffirms their authorization for the Company to forward the information to the external CPA firm; and (iv) authorizes the external CPA firm to prepare and electronically file the applicable forms with the IRS on the Client's behalf for that filing year.

(c) The Annual Filing Form constitutes the Client's specific mandate and authorization for each filing year. The Company will not coordinate filings for any year in which the Client has not completed and submitted the Annual Filing Form.

11.2. Scope of Authorization. Through the authorization framework described in Section 11.1, the Client authorizes Evergreen Technologies LLC to: (a) collect the Client's information through the Company's designated intake process (currently a JotForm submission); (b) perform basic administrative verification of the submitted information (such as confirming the Client's name, EIN, and address); (c) forward the Client's submitted information to the Company's external CPA firm; and (d) coordinate with the external CPA firm for the preparation and electronic filing of the mandatory Forms 1120, 5472, and FBAR (if applicable) with the Internal Revenue Service; (e) where applicable, coordinate with the external CPA firm for the preparation and filing of Form 1040-NR solely for the purpose of maintaining the Client's ITIN active status.

11.3. Role of External CPA Firm. The Client acknowledges and agrees that: (a) the actual preparation, signing (as paid preparer), and electronic filing of Forms 1120, 5472, and FBAR is performed by an external CPA firm engaged by the Company, not by the Company itself; (b) the Company's role is limited to collecting Client information, performing basic administrative verification, and coordinating with the CPA firm; (c) the Company does not prepare, sign, or file any IRS forms itself; (d) the external CPA firm is an independent Third-Party Service Provider and not an employee, agent, or representative of the Company; and (e) the Company is not responsible for any errors, omissions, delays, or inaccuracies in the forms as prepared or filed by the CPA firm, except to the extent that such errors result directly from the Company's failure to accurately forward the Client's submitted information.

11.4. Assumptions Underlying Filings. The filings coordinated through the Company are prepared by the external CPA firm based on the assumption that: (a) the LLC is a disregarded entity for US federal income tax purposes (for single-member LLCs) or a partnership (for multi-member LLCs), and no entity classification election (Form 8832) has been filed; (b) the LLC is owned exclusively by non-US persons; (c) the LLC has no US employees or dependent agents; (d) the LLC is not engaged in a US trade or business generating Effectively Connected Income; and (e) the LLC has no US-source FDAP income. If any of these assumptions are incorrect, the Client must notify the Company immediately. If notified, the Company will inform the CPA firm; however, the Company makes no guarantee that the CPA firm will be able to accommodate changed circumstances within the same service scope or fee structure, and additional filings or professional services may be required at the Client's sole expense.

11.5. Client's Responsibility for Information Accuracy. The Client is solely responsible for the accuracy, completeness, and timeliness of all information submitted through the Annual Filing Form and associated intake process. The Company performs only basic administrative verification (name, EIN, address) and does not substantively review, audit, or verify the accuracy of the Client's business or financial information. The external CPA firm prepares filings based on the information forwarded by the Company as received from the Client. Neither the Company nor the CPA firm is obligated to independently verify, audit, or investigate the Client's information. If a filing contains errors resulting from incomplete, inaccurate, or untimely information provided by the Client, neither the Company nor the CPA firm (to the extent the Company can disclaim on the CPA's behalf) shall be liable for any resulting penalties, interest, or other consequences.

11.6. No Comprehensive Personal Tax Returns. Neither the Company nor the external CPA firm (as part of the standard Services) prepares or files comprehensive personal tax returns for LLC owners. The Client's personal tax compliance in all applicable jurisdictions remains the Client's sole responsibility. The sole exception is that the Company may coordinate with the external CPA firm for the filing of Form 1040-NR for Clients who hold an ITIN, solely for the purpose of maintaining the Client's ITIN active status and preventing its expiration. This limited filing: (a) is not a substitute for comprehensive personal tax compliance; (b) does not address the Client's tax obligations in any jurisdiction outside the United States; (c) is prepared by the external CPA firm based on information provided by the Client, and the Client remains responsible for the accuracy of such information; and (d) is subject to the same terms, limitations, and disclaimers applicable to all filings coordinated through the Services as set forth in this Section 11.

11.7. Right to Decline. The Company reserves the right to decline to coordinate the preparation or filing of any document if: (a) the Client has not completed and submitted the Annual Filing Form for the applicable filing year; (b) the Company believes in good faith that the filing would be based on inaccurate or misleading information; (c) the Client's representations in Section 9 are or may be inaccurate; or (d) the Company determines, in its sole discretion, that proceeding would expose the Company to legal or regulatory risk.

11.8. Review Before Submission. Clients who wish to review filings before they are submitted to the IRS by the external CPA firm must request this explicitly and in writing at least fourteen (14) days before the applicable filing deadline. The Company will use reasonable efforts to coordinate with the CPA firm to make draft filings available for Client review. If no such request is made, the Client authorizes the CPA firm to submit filings without prior Client review.

11.9. Liability for Filing Errors. The Client acknowledges and agrees that:

(a) The Company's role in the filing process is limited to collecting Client information, performing basic administrative verification (name, EIN, address), and forwarding the information to the external CPA firm. The Company does not exercise professional judgment regarding the substance, tax treatment, or technical accuracy of the filings.

(b) The external CPA firm is solely responsible for the professional preparation, accuracy, and compliance of all forms it prepares and files, including Forms 1120, 5472, and FBAR. The CPA firm signs each filing as the paid preparer and bears the professional responsibility associated with that role.

(c) The Company shall not be liable for any errors, omissions, inaccuracies, or deficiencies in the filings as prepared by the external CPA firm, including but not limited to incorrect calculations, misapplication of tax rules, missed deadlines by the CPA firm, or any other professional error by the CPA firm, except to the extent that such error was directly and solely caused by the Company's failure to accurately forward the Client's submitted information as received.

(d) The Company's liability, if any, in connection with the filing process is strictly limited to: (i) the accurate forwarding of Client-submitted information to the CPA firm; and (ii) the basic administrative verification of name, EIN, and address. The Company assumes no liability beyond this limited role.

11.10. IRS Inquiries, Notices, and Challenges. In the event that the Client or the Client's LLC receives an inquiry, notice, audit request, penalty notice, or other communication from the IRS relating to filings coordinated through the Services:

(a) The Client must notify the Company in writing within fourteen (14) days of receiving such communication.

(b) The Company will forward the relevant communication to the external CPA firm and coordinate a response on the Client's behalf, to the extent the matter relates to filings prepared by the CPA firm as part of the Services.

(c) The Company acts solely as a communication intermediary in this process. The Company does not provide tax advice, audit representation, or professional responses to IRS inquiries. The external CPA firm is responsible for addressing substantive questions regarding filings it prepared.

(d) If the matter requires professional representation before the IRS (such as audit representation, appeals, or penalty abatement requests), the Client may need to engage the CPA firm directly or retain an independent tax professional at the Client's own expense. The Company will facilitate introductions where possible but has no obligation to provide or fund such representation.

(e) The Company shall not be liable for any taxes, penalties, interest, fines, or other assessments imposed by the IRS, whether arising from the CPA firm's preparation of the filings, the Client's provision of inaccurate information, or any other cause. The Client's sole recourse for filing errors attributable to the CPA firm's professional preparation shall be against the CPA firm, and the Company will provide reasonable cooperation to facilitate such recourse, including providing copies of the information forwarded to the CPA firm.

11.11. General Administrative Authorization and Limited Power of Attorney.

(a) By accepting these Terms and completing the onboarding process, the Client grants Evergreen Technologies LLC a limited power of attorney and general administrative authorization to act on the Client's behalf and on behalf of the Client's LLC in connection with the formation, maintenance, compliance, and administration of the Client's LLC as part of the Services.

(b) This authorization includes, but is not limited to, the right for the Company to:

(i) Sign, execute, and submit formation documents, including Articles of Organization, with the relevant Secretary of State;

(ii) Sign, execute, and submit amendment filings with the relevant Secretary of State (such as name amendments), when requested by the Client;

(iii) Sign, execute, and submit dissolution/termination documents with the relevant Secretary of State, when requested by the Client;

(iv) Sign and execute commercial lease agreements and mail handling agreements with third-party address providers on the Client's behalf and on the Client's LLC's behalf, for the purpose of establishing the Client's mailbox service (Deluxe Package);

(v) Sign and execute registered agent agreements and related documents with third-party registered agent service providers;

(vi) Collect Client information and coordinate with the external CPA firm for the preparation and submission of IRS filings as described in Sections 11.1 through 11.10;

(vii) Correspond with government agencies, the IRS, the relevant Secretary of State, and other regulatory bodies on the Client's behalf in connection with the LLC's formation, compliance, and maintenance;

(viii) Apply for or facilitate the application for an Employer Identification Number (EIN) and/or Individual Taxpayer Identification Number (ITIN) through the Company's Third-Party Service Providers;

(ix) Set up accounts with third-party service platforms (such as Ablefy (formerly Elopage) and CopeCart) on the Client's behalf when included in the applicable Service package;

(x) Use the Client's digital signature, electronic signature, or a signature applied on the Client's behalf for any of the purposes listed in this Section 11.11(b); and

(xi) Take any other administrative action reasonably necessary for the provision of the Services, provided such action is within the scope of the Services described in these Terms and on the Site.

11.12. Scope Limitations and Exclusions. The authorization granted in Section 11.11 is strictly limited to administrative actions in connection with the Services and the Client's LLC. This authorization does NOT extend to:

(a) Opening, closing, or managing bank accounts or financial accounts of any kind in the Client's name or the LLC's name;

(b) Entering into any loan, credit, or debt agreement on the Client's behalf or the LLC's behalf;

(c) Entering into any business contract, commercial agreement, partnership, joint venture, or other material obligation on the Client's behalf or the LLC's behalf, except as explicitly stated in Section 11.11(b);

(d) Making any tax elections (including IRS Form 8832 entity classification elections) without the Client's separate, explicit written consent;

(e) Transferring, selling, encumbering, or otherwise disposing of any asset, membership interest, or property of the Client or the LLC;

(f) Hiring employees or engaging contractors on behalf of the Client or the LLC;

(g) Representing the Client or the LLC in any legal proceeding, audit, or investigation (except for the limited coordination role described in Section 11.10);

(h) Accessing, managing, or controlling the Client's personal or business bank accounts, payment processors, or financial assets; or

(i) Any action that would require the Company to hold a professional license (attorney, CPA, enrolled agent, financial advisor) in any jurisdiction.

11.13. Use of Client's Digital Signature. The Client authorizes the Company to:

(a) Apply the Client's digital signature, electronic signature, typed name, or a signature executed on the Client's behalf to any document within the scope of the authorization described in Section 11.11(b);

(b) Retain a copy of the Client's signature for the purpose of applying it to documents within the scope of this authorization during the term of the Client's engagement with the Company;

(c) The Client acknowledges that documents signed by the Company on the Client's behalf using the Client's signature carry the same legal effect as if signed by the Client personally. The Client accepts full responsibility for all obligations arising from documents executed under this authorization.

11.14. Duration and Revocation.

(a) This authorization commences upon the Client's acceptance of these Terms and completion of the onboarding process, and remains in effect for the duration of the Client's active subscription with the Company.

(b) This authorization automatically terminates upon: (i) cancellation or termination of the Client's subscription; (ii) dissolution of the Client's LLC through the Company; or (iii) expiration of these Terms, subject to the Company's right to complete any pending filings or administrative actions for the current subscription year.

(c) The Client may revoke this authorization at any time by providing written notice to the Company at [email protected]. Revocation takes effect fourteen (14) days after receipt of written notice, to allow the Company to complete any actions already in progress. The Client acknowledges that revocation of this authorization may result in the Company's inability to provide some or all of the Services, and such inability shall not entitle the Client to a refund or constitute a breach by the Company.

(d) Revocation does not affect the validity of any actions taken by the Company under this authorization prior to the effective date of revocation.

11.15. Indemnification for Authorized Actions. The Client agrees to indemnify and hold harmless the Company for any claims, losses, damages, or liabilities arising from actions taken by the Company within the scope of the authorization granted in this Section 11.11, provided such actions were taken in good faith and within the scope of the Services. The Company shall not be liable for any consequences of actions taken under this authorization, except to the extent caused by the Company's gross negligence or willful misconduct.

12. Information Requests and Review by Client

12.1. As an LLC owner, you are responsible for proactively requesting and reviewing any reports, filings, documents, or correspondence prepared, filed, or received by the Company on behalf of your LLC.

12.2. Standard LLC documents, including the Operating Agreement, EIN Confirmation Letter, Articles of Organization, and Certificate of Organization, are made available through the Client's Taxhackers.io Account. Filing documents (Forms 1120, 5472, and FBAR where applicable) as prepared by the external CPA firm are available upon the Client's explicit written request. The Company is not obligated to proactively share filing documents unless the Client requests them.

12.3. Failure to request, review, or object to any document within thirty (30) days of its availability shall be deemed acceptance of such document and shall not absolve you of responsibility for its accuracy and legality.

13. Ablefy (formerly Elopage) and CopeCart Account Setup

13.1. As part of certain Service packages, the Company may assist with the setup of Ablefy (formerly Elopage) and/or CopeCart accounts for the Client's business use.

13.2. The Company facilitates the initial setup only. Ongoing management, maintenance, compliance, and use of these accounts are the Client's sole responsibility.

13.3. These platforms are operated by independent third parties. The Company makes no representation or warranty regarding their availability, functionality, terms of service, fees, or suitability for the Client's business. The Company shall not be liable for any actions taken by these platforms, including account suspension, closure, or changes to their terms or fees.

14. Support Services

14.1. WhatsApp and Email Support. The Company provides support via WhatsApp and email, limited to guidance about the LLC formation process, compliance procedures, and the Company's technical processes. Support communications do not constitute legal, tax, or financial advice. The Company does not guarantee response times but will use reasonable efforts to respond within a reasonable timeframe.

14.2. US Virtual Phone Number. The Company provides a virtual US phone number that can receive SMS, accessible through the Client's Taxhackers.io Account. This service is provided through an external Third-Party Service Provider. The Client acknowledges that: (a) the Client is advised to change this number to their private number as soon as practicable; (b) the Company is not responsible for service disruptions, discontinuations, or failures; (c) the Client should NOT use the provided phone number for sensitive two-factor authentication, banking security, cryptocurrency wallets, or similar high-security purposes; and (d) the Company shall not be liable for any loss or damage resulting from the Client's use of or reliance on the virtual phone number.

14.3. Registered Agent Mailbox (All Packages). All Clients have access to a registered agent address through the Company's third-party registered agent service provider. This address may be used for official state and IRS correspondence directed to the LLC. The Client acknowledges that: (a) the registered agent service is provided by a Third-Party Service Provider; (b) the Company acts as an intermediary and is not itself the registered agent; (c) the Company is not liable for delays, loss, or misdelivery of mail handled by the registered agent; and (d) the registered agent address should be used solely for official LLC correspondence and not as a general business mailing address unless explicitly permitted.

14.4. Enhanced Mailbox Service (Deluxe Package). Clients subscribed to the Deluxe Package have access to an enhanced physical mailbox service provided through a third-party provider (currently iPostal1 or a New York-based address provider). This service may include a physical street address, mail forwarding, mail scanning, and a lease agreement for the address. The Client acknowledges and agrees that: (a) this service is provided entirely by a Third-Party Service Provider, and the Company acts solely as an intermediary; ((b) the commercial lease agreement and mail handling agreement for the address are signed and executed by the Company on the Client's behalf and on the Client's LLC's behalf, pursuant to the general administrative authorization granted in Section 11.11. The underlying contractual relationship for the address and mail handling services is between the Client's LLC and the third-party address provider; (c) the Company is not liable for non-arrival, loss, delay, damage, or misdelivery of mail; (d) access to the mailbox service may require the Client to complete notarization or other verification in compliance with United States Postal Service (USPS) requirements, which is the Client's sole responsibility; (e) the Company can retain physical mail on the Client's behalf for a maximum of sixty (60) days, after which the mail may be disposed of without further notice; (f) fees for letter opening, forwarding, scanning, and related services will be charged to the Client at the Company's then-current rates, which may include a reasonable administrative fee; and (g) the Company makes no representation or warranty regarding the continued availability, pricing, or terms of the third-party address provider's services.

14.5. ITIN Application. The Company offers facilitation of Individual Taxpayer Identification Number (ITIN) applications through an external Third-Party Service Provider. This service may be purchased separately. The Client acknowledges that: (a) the Company does not itself process ITIN applications but facilitates them through a third party; (b) the Company is not responsible for delays, denials, or errors by the IRS or the Third-Party Service Provider; (c) it is the Client's sole responsibility to understand and comply with all reporting obligations associated with an ITIN; and (d) the Company does not handle ITIN-related reports or filings beyond the scope explicitly stated in the applicable Service package.

For Clients who obtain an ITIN through the Services or who hold an existing ITIN, the Company may coordinate with its external CPA firm for the annual filing of Form 1040-NR solely to prevent ITIN expiration. This service may be included in certain Service packages or available as an add-on. The Client acknowledges that this filing is limited in scope and does not constitute comprehensive personal tax return preparation or filing.

14.6. Company Dissolution Assistance. The Company can assist with the official dissolution of a Client's US LLC for an additional fee. The dissolution service includes: (a) filing dissolution documents with the relevant Secretary of State; (b) deregistration with the registered agent; and (c) coordination with the external CPA firm for the filing of Forms 1120 and 5472 for the year of dissolution (subject to full payment). Clients wishing to dissolve their LLC must notify the Company in writing at least two (2) months prior to their subscription renewal date to allow adequate time for processing. Dissolution is subject to an additional fee as stated in Section 18.

14.7. Provision of Official Documents. The Company provides Clients with specific official documents related to their LLC, including: the EIN Confirmation Letter, Operating Agreement (template), Articles of Organization, Certificate of Organization, and filed reports (Forms 1120 and 5472). These are the only documents the Company can supply. Any additional documents required by the Client must be obtained independently or through a Recommended Professional.

14.8. Time Frame for Company Incorporation. The Company provides estimated time frames for the incorporation of LLCs. These estimates are non-binding and are provided for informational purposes only. Actual processing times may vary due to factors beyond the Company's control, including government agency processing times, backlog, system outages, and unforeseen delays. The Company shall not be liable for any loss or damage resulting from incorporation delays.

14.9. Post-Incorporation. Once an LLC is incorporated through the Services, the Client understands that:

(a) the incorporation process is irreversible;

(b) the company name may be amended post-incorporation through a formal amendment filing with the relevant Secretary of State, subject to an additional filing fee payable by the Client. The Company can assist with this process upon request. The Client acknowledges that a name amendment does not create a new LLC and that the LLC retains its original formation date, EIN, and legal history;

(d) once incorporated, the LLC is subject to annual filing obligations (Forms 1120 and 5472), regardless of whether the LLC conducts any business. These filings are coordinated by the Company through its external CPA firm as part of the Services, but the Client remains ultimately responsible for ensuring that all required filings are completed; and

(e) the Client is responsible for these filing obligations even if the Client cancels or terminates the Services.

14.10. Prohibition of Illegal Activities. The Services must not be used for any illegal activities, including but not limited to tax evasion, money laundering, terrorist financing, sanctions evasion, fraud, or any activity prohibited by United States law or the laws of any other applicable jurisdiction. By engaging the Services, the Client confirms that their company operations will adhere to all applicable laws and regulations. If a Client suspects or becomes aware that their LLC has been involved in illegal activities, they must notify the Company immediately. The Company reserves the right to terminate Services immediately and without refund in cases where illegal activities are confirmed or reasonably suspected.

15. Subscription, Renewal, and Auto-Renewal

15.1. Subscription Model. The Services are provided on a subscription basis, with annual (yearly) or semi-annual (half-yearly) payment options as described on the pricing page at taxhackers.io/pricing.

15.2. Auto-Renewal. YOUR SUBSCRIPTION WILL AUTOMATICALLY RENEW AT THE END OF EACH SUBSCRIPTION PERIOD FOR AN ADDITIONAL FULL YEAR, UNLESS YOU CANCEL IN ACCORDANCE WITH SECTION 17. This auto-renewal applies equally to yearly and half-yearly payment plans. By purchasing a subscription, you expressly authorize the Company to charge you for each renewal period until you cancel.

15.3. Renewal Pricing. The Company reserves the right to change subscription pricing at any time. If the price for your renewal period will be higher than your current subscription price, the Company will notify you at least thirty (30) days before the renewal date. If you do not cancel before the renewal date after receiving such notice, you will be deemed to have accepted the new price.

15.4. Payment Commitment. When purchasing a Service package, the Client commits to pay the full amount for the current subscription year, including in the event of mid-year cancellation. Fees paid for the current subscription year are non-refundable, except as otherwise provided in Section 16.

15.5. Taxes on Fees.

(a) Prices Exclusive of Tax. All fees for the Services are stated exclusive of any value-added tax (VAT), goods and services tax (GST), sales tax, use tax, withholding tax, or any other tax, levy, duty, or governmental charge of any nature (collectively, "Transaction Taxes"), unless explicitly stated otherwise.

(b) No VAT/GST Collection by the Company. The Company does not currently collect VAT, GST, or other Transaction Taxes on its Services. This position is based on the Company's good-faith assessment that:

(i) The Company's Services involve significant human intervention (including LLC formation, filing coordination, personalized support, and consultation) and are therefore classified as professional and administrative services rather than "electronically supplied services" as defined under applicable VAT/GST legislation, including EU Council Implementing Regulation (EU) No 282/2011;

(ii) Under the general rule for B2C supply of professional services by a non-EU supplier (Article 45 of the EU VAT Directive 2006/112/EC), the place of supply is where the supplier is established (the United States), and accordingly no EU VAT is applicable;

(iii) The Company's Clients are digital nomads and location-independent individuals who represent that they are not tax-resident in, domiciled in, or established in any single jurisdiction for VAT/GST purposes at the time of purchase;

(iv) The Services are purchased by Clients for business purposes in connection with the formation and operation of their LLC, which may constitute a business-to-business (B2B) transaction subject to reverse charge mechanisms rather than supplier-collected VAT in certain jurisdictions; and

(v) The Company has no establishment, fixed establishment, or VAT/GST registration in any EU member state, the United Kingdom, or any other jurisdiction outside the United States.

The foregoing is a summary of the Company's position and is not tax advice. VAT/GST laws are complex, vary by jurisdiction, and are subject to change. The Company makes no representation or warranty that its position is correct or that no VAT/GST is or will be applicable to the Services. The Company's position may be revised at any time based on changes in law, regulatory guidance, or professional advice. The Client is solely responsible for determining their own VAT/GST obligations, if any, in connection with their purchase of the Services.

(c) Client Representation. By purchasing the Services, the Client represents and warrants that the assumptions in Section 15.5(b) are true and accurate at the time of purchase and at each subscription renewal. If the Client's circumstances change such that any of these assumptions become inaccurate (including but not limited to the Client establishing tax residence in a jurisdiction that imposes VAT/GST on the Services), the Client must notify the Company in writing within fourteen (14) days of such change.

(d) Client's Sole Responsibility for Transaction Taxes. The Client is solely responsible for determining whether any Transaction Taxes apply to their purchase of the Services under the laws of any jurisdiction in which the Client is resident, domiciled, located, or otherwise subject to tax. If any Transaction Tax is applicable, the Client is solely responsible for calculating, reporting, and remitting such tax to the relevant tax authority. The Company shall not be liable for any Transaction Taxes, penalties, interest, or other consequences arising from the Client's failure to comply with applicable tax obligations.

(e) Reverse Charge or Self-Assessment. In jurisdictions where a reverse charge mechanism or self-assessment obligation applies to the purchase of services from a non-resident supplier, the Client is solely responsible for applying the reverse charge and remitting any applicable VAT/GST to the relevant tax authority.

(f) Future Changes. The Company reserves the right to begin collecting VAT, GST, or other Transaction Taxes at any time if required by applicable law or if the Company determines, in its sole discretion, that collection is necessary or appropriate. In such event, the Company will provide the Client with reasonable advance notice, and the applicable tax will be added to the Service fees.

(g) Indemnification for Transaction Taxes. If any tax authority determines that VAT, GST, or other Transaction Taxes were owed on the Client's purchase of the Services and assesses such taxes against the Company, the Client agrees to indemnify and hold harmless the Company for the full amount of such taxes, plus any penalties, interest, and costs incurred by the Company, to the extent that such assessment arises from the inaccuracy of the Client's representations in Section 15.5(c) or the Client's failure to comply with Section 15.5(d) or (e).

16. Payment and Refund Policy

16.1. Advance Payment. Payment for Services is required in advance. You agree to provide accurate and up-to-date payment information and to pay all applicable fees for the Services you purchase.

16.2. Non-Refundable After Onboarding. Due to the nature of the Services, the Company is generally unable to offer refunds for cancellations. Once the Client submits the completed onboarding form provided by the Company after purchase, no refunds will be granted, as the Company will have commenced work on the Client's behalf, including but not limited to initiating the LLC formation process, engaging Third-Party Service Providers, and allocating resources.

16.3. Pre-Onboarding Refund. If the Client has not yet submitted the completed onboarding form, the Client may request a refund within fourteen (14) days of purchase by contacting [email protected]. The Company will process such refunds within thirty (30) days, less any payment processing fees incurred.

16.4. Consumer Protection Savings Clause. Nothing in this Section 16 or elsewhere in these Terms shall limit any mandatory consumer protection rights you may have under the laws of your jurisdiction of residence that cannot be waived or limited by contract. To the extent that any provision of these Terms conflicts with mandatory consumer protection laws applicable to you, the mandatory provisions of those laws shall prevail, but only to the minimum extent required.

16.5. Failed Payments. In the event of a failed payment, the Company will attempt to contact the Client and provide a reasonable opportunity to update payment information. If payment is not received within twenty (20) days of the due date, the Company may suspend or terminate Services in accordance with Section 17.

17. Cancellation Policy

17.1. Cancellation Time Frames and Fees.

(a) More than 30 days before renewal date: The Client may cancel their subscription without incurring a cancellation fee.

(b) Within 30 days of the renewal date: If the Client cancels during this period, a Late Cancellation Fee of $300 USD shall apply. This fee represents a reasonable estimate of the costs incurred by the Company in preparing the LLC for the upcoming year, including but not limited to registered agent renewal, filing preparation, resource allocation, and administrative costs. This fee is a liquidated damages provision and is not a penalty.

(c) After the renewal date: Cancellations are no longer possible for the renewed year. The full yearly subscription amount is due and non-refundable. Alternatively, the Company can process a formal dissolution of the LLC for an additional fee of $500 USD, which includes the services described in Section 18.

17.2. Cancellation Process. To cancel your subscription:

(a) Send a written cancellation request to [email protected].

(b) The Company's support team will send a cancellation form that must be completed and signed by the Client.

(c) Only a completed and signed cancellation form constitutes a valid cancellation. Verbal requests, unsigned emails, or incomplete forms will not be processed as cancellations.

(d) The Company will send a confirmation email upon processing the cancellation. The Client should retain this confirmation as proof of cancellation.

(e) Cancellation is effective only upon receipt of the Company's written confirmation.

17.3. Consequences of Cancellation. Upon cancellation, the Client loses access to: (a) all Company communication channels; (b) the LLC Academy; (c) live Q&A events; (d) the Taxhackers.io Account; (e) the Community Platform; (f) email and WhatsApp support; and (g) all other Services. The only obligation the Company retains upon cancellation is the coordination with its external CPA firm for the filing of Forms 1120 and 5472 for the current year, provided that: (i) full payment for the current subscription year has been received on time; and (ii) this has been explicitly agreed upon in writing via email.

17.4. Post-Cancellation Guidance. If a former Client requires further guidance or assistance after cancellation, they may purchase a consultation call through the Company's website at the then-current rates.

17.5. Consequences of Non-Payment.

(a) In the event of non-payment, the Company reserves the right to: (i) cancel all related Services, including registered agent services, which may result in the Client's LLC becoming non-compliant with state and federal requirements; (ii) terminate access to all Company platforms, including the Community Platform, LLC Academy, and support channels; and (iii) suspend or discontinue all compliance activities on behalf of the Client's LLC.

(b) The Company will not be responsible for maintaining the compliance of the Client's LLC in the event of non-payment, including but not limited to filing annual reports, maintaining a registered agent, BOI reporting, or any other legal or regulatory requirement.

(c) The Client will not be able to transfer their LLC through the Company's processes while any outstanding payments to the Company remain unpaid.

17.6. Late Cancellation and Non-Payment — Compliance Responsibility. If the Client fails to cancel in accordance with Section 17.1 and fails to pay the subscription fee, the Client shall be solely responsible for ensuring that their LLC remains compliant with all applicable laws, regulations, and requirements. The Company shall not be liable for any legal, financial, tax, or regulatory consequences resulting from the Client's non-compliance or failure to properly cancel or pay.

18. Company Dissolution

18.1. The Company offers LLC dissolution services for an additional fee of $500 USD. The dissolution service includes: (a) filing dissolution/termination documents with the relevant Secretary of State; (b) deregistration with the registered agent; and (c) coordination with the external CPA firm for the filing of Forms 1120 and 5472 for the year of dissolution (subject to full payment of the applicable subscription fee).

18.2. Clients wishing to dissolve their LLC must notify the Company in writing at least two (2) months prior to their subscription renewal date.

18.3. The Client acknowledges that dissolution does not retroactively eliminate any filing obligations that arose during the period the LLC was active, and the Client remains responsible for any outstanding obligations.

19. Client's Third-Party Representatives

19.1. Clients who choose to use an assistant, representative, or third-party agent for communication with the Company are solely responsible for any disclosures made to, or actions taken by, such persons.

19.2. By delegating communication to a third party, the Client implicitly authorizes the Company to share relevant company documents, information, and correspondence with such representative.

19.3. The Client is solely responsible for ensuring that any authorized third-party representative is trustworthy, competent, and capable of handling confidential business and personal information appropriately.

19.4. The Company shall not be liable for any loss, damage, or unauthorized disclosure arising from the Client's use of a third-party representative.

20. Community Platform and Peer Interactions

20.1. Community Platform. The Company operates a Community Platform (currently hosted on Heartbeat.chat) for Clients, which may include discussion forums, educational resources, courses, and peer-to-peer interaction.

20.2. Community Guidelines. The Company may publish and update community guidelines from time to time. Clients must comply with all community guidelines when using the Community Platform. The Company reserves the right to remove content, restrict access, or ban users who violate community guidelines, at its sole discretion and without notice.

20.3. No Responsibility for Peer Advice. Clients may interact with and provide information to one another on the Community Platform. The Company is not responsible for, does not endorse, and does not guarantee the accuracy, completeness, legality, or reliability of any information, advice, recommendations, or opinions shared by other Clients or Community Platform users. Any reliance on peer-provided information is at the Client's sole risk. The Company strongly recommends that Clients verify all information received from peers with qualified professionals.

20.4. Moderation. The Company moderates the Community Platform but does not guarantee that all content will be reviewed. Moderation does not constitute endorsement or verification of any content. The Company's moderation of the Community Platform does not create a duty to identify or correct inaccurate information posted by users.

21. Intellectual Property Rights

21.1. The contents of the Site and Services, including their "look and feel" (e.g., text, graphics, images, logos, button icons), photographs, editorial content, notices, software, and other materials are protected under United States and international copyright, trademark, and other intellectual property laws.

21.2. All content belongs to or is licensed by the Company or its content and software suppliers. The Company grants you a limited, non-exclusive, non-transferable, revocable license to access and use the Site and Services for your personal, internal, and non-commercial use only, subject to these Terms.

21.3. You may download or print a copy of information from the Site for your personal, internal, and non-commercial use only. Any distribution, reproduction, modification, or electronic reproduction of any content in whole or in part for any other purpose is expressly prohibited without the Company's prior written consent.

21.4. You agree not to use, nor permit any third party to use, the Site, Services, or content in a manner that violates any applicable law, regulation, or these Terms.

22. User Content and Conduct

22.1. Limited License for Submitted Content. By posting, submitting, or otherwise providing any content or materials to the Company through the Site, Services, or Community Platform, you grant the Company a non-exclusive, worldwide, royalty-free license to use, reproduce, and process such content solely for the purpose of providing, improving, and promoting the Services. This license terminates upon deletion of such content or termination of your account, except to the extent that the content has been incorporated into aggregated or anonymized data.

22.2. Content Standards. You agree not to post, submit, or provide any content that is: (a) illegal, fraudulent, or deceptive; (b) defamatory, obscene, or offensive; (c) infringing on the intellectual property or other rights of any third party; (d) harmful, threatening, or harassing; (e) containing malware, viruses, or other harmful code; or (f) spam or unsolicited commercial communications.

22.3. Prohibited Activities. You agree that you will not:

(a) Use any robot, spider, scraper, deep-link tool, or other automated data gathering or extraction tool to access, acquire, copy, or monitor the Site or Services without the Company's express written consent;

(b) Use or attempt to use any engine, software, tool, agent, or other mechanism to navigate or search the Services other than the search functionality provided by the Services and generally available third-party web browsers;

(d) Attempt to decipher, decompile, disassemble, or reverse-engineer any software comprising the Services;

(e) Attempt to gain unauthorized access to any portion of the Services, other accounts, or computer systems or networks connected to the Services;

(f) Interfere with or disrupt the operation of the Services or servers or networks connected to the Services; or

(g) Use the Services to compete with the Company or to develop a competing product or service.

22.4. Removal of Content. The Company reserves the right to remove, modify, or restrict access to any content at its sole discretion and without notice.

23. Recordings of Consultations and Communications

23.1. Purpose. The Company may record consultation calls, live Q&A sessions, webinars, and other client-related communications for training, quality assurance, and service improvement purposes.

23.2. Consent. By participating in consultation calls, live Q&A sessions, webinars, or other communicative interactions with the Company's representatives, you consent to the recording of these sessions. If you prefer not to be recorded, you must inform the Company in advance by emailing [email protected] or by stating your preference at the beginning of the interaction. The Company will respect your decision and ensure that the session is not recorded.

23.3. Confidentiality. All recordings are treated as confidential and are used solely for the purposes stated in Section 23.1. Access to recordings is limited to authorized personnel of the Company. Recordings will not be shared with third parties except: (a) as required by law; (b) as necessary to provide the Services; or (c) in anonymized or aggregated form for training purposes.

23.4. Retention. (a) Published webinar and educational recordings (such as live Q&A sessions, workshops, and presentations made available on the Community Platform or other channels) are retained for as long as the Company determines they remain useful for educational or training purposes. These recordings are considered Educational Content and are subject to the intellectual property provisions of Section 21.

(b) Sales and business development call recordings are retained for a maximum of five (5) years after the date of recording for training, quality assurance, and business improvement purposes, after which they are securely deleted.

(c) Private consultation call recordings (one-on-one calls with individual Clients) are retained for a maximum of three (3) years after the date of recording for quality assurance and dispute resolution purposes, after which they are securely deleted.

(d) Shorter retention periods may apply where required by applicable law. The Company may retain recordings beyond the stated periods where necessary for the defense of legal claims or compliance with legal obligations.

24. Reviews and Marketing Use

24.1. By leaving a public review about the Company or the Services on any platform, the Client grants the Company a perpetual, non-exclusive, worldwide, royalty-free, irrevocable license to use, reproduce, display, and distribute the review, along with the reviewer's first name and country of origin (but not full name or other personal data unless separately consented to), for marketing, promotional, and advertising purposes across all media.

24.2. If you wish to have your review removed from the Company's marketing materials, you may submit a written request to [email protected], and the Company will use reasonable efforts to remove it within thirty (30) days, except where the review has been incorporated into published materials that cannot reasonably be recalled.

25. Know Your Customer (KYC), Anti-Money Laundering (AML), and Sanctions Compliance

25.1. KYC and AML Requirements. In accordance with applicable laws and regulations, the Company collects and verifies certain information about Clients, including copies of identity documents (such as passport copies), proof of address, and other documentation necessary to comply with Know Your Customer and Anti-Money Laundering requirements.

25.2. Client's Obligation. You agree to promptly provide any information and documentation that the Company may request for KYC, AML, or sanctions compliance purposes. Failure to provide requested information or documentation may result in the Company's inability to provide Services, suspension of existing Services, or termination of the Agreement.

25.3. Sanctions Screening. The Company screens all Clients and prospective Clients against applicable sanctions lists, including but not limited to the OFAC Specially Designated Nationals and Blocked Persons List. The Company will not provide Services to any person or entity that is sanctioned, or that is located in, organized in, or a resident of any country or territory subject to comprehensive United States sanctions (including, as of the date of these Terms, Cuba, Iran, North Korea, Syria, and the Crimea, Donetsk, and Luhansk regions of Ukraine, and any other jurisdiction that may be added to the sanctions list from time to time).

25.4. Right to Refuse or Terminate. The Company reserves the right to refuse to provide Services, or to terminate existing Services immediately and without refund, to any person or entity that the Company reasonably believes is subject to sanctions, is engaged in money laundering or terrorist financing, or poses a risk of non-compliance with applicable AML or sanctions laws.

25.5. No Liability. The Company shall not be liable for any loss, damage, or inconvenience resulting from the Company's compliance with KYC, AML, or sanctions requirements, including delays caused by verification processes.

26. Confidentiality and Data Protection

26.1. Privacy Policy. The Company collects, uses, and protects personal information in accordance with the Privacy Policy available on the Site, which is incorporated into these Terms by reference. By using the Services, you consent to the collection, use, and disclosure of your personal information as described in the Privacy Policy and as required for KYC, AML, and sanctions compliance.

26.2. GDPR Compliance. For Clients who are citizens or residents of the European Economic Area (EEA), the United Kingdom, or Switzerland, the Company processes personal data in accordance with the General Data Protection Regulation (GDPR) and applicable national data protection laws. The Company's lawful bases for processing include: (a) performance of a contract (these Terms); (b) compliance with legal obligations (KYC, AML, tax reporting); and (c) legitimate interests (business administration, fraud prevention, service improvement).

26.3. International Data Transfers. By using the Services, you acknowledge that your personal data will be transferred to, stored, and processed in the United States, which may not provide the same level of data protection as your country of residence. The Company implements appropriate safeguards for international data transfers in accordance with applicable data protection laws.

26.4. Data Subject Rights. If you are located in the EEA, UK, or Switzerland, you have rights under applicable data protection laws, including the right to: (a) access your personal data; (b) rectify inaccurate data; (c) request erasure of your data (subject to legal retention requirements); (d) restrict processing; (e) data portability; (f) object to processing; and (g) lodge a complaint with your local data protection authority. To exercise these rights, contact [email protected].

26.5. Data Retention. The Company retains personal data and documents for the following periods after termination of the Client relationship or the applicable event:

(a) Tax filings and related documents (Forms 1120, 5472, FBAR): seven (7) years after filing;

(b) Contracts, authorization forms, and signed documents: seven (7) years after termination;

(d) Payment records and financial records: seven (7) years after the transaction;

(e) General correspondence (emails, WhatsApp messages): three (3) years after termination;

(f) Recordings:

Published webinar and educational recordings: retained for as long as the Company determines they remain useful for educational or training purposes;
Sales and business development call recordings: five (5) years after recording;
Private consultation call recordings: three (3) years after recording;

(g) Community Platform posts and interactions: deleted or anonymized upon cancellation, unless retention is required for legal purposes.

After the applicable retention period, data will be securely deleted or anonymized in accordance with the Company's data protection policies, unless longer retention is required by applicable law.

27. Indemnification

27.1. You agree to indemnify, defend, and hold harmless the Company, its parent company, affiliates, subsidiaries, and their respective directors, officers, managers, employees, agents, and contractors (collectively, the "Indemnified Parties") from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees and costs) arising out of or in any way connected with:

(a) Your access to or use of the Services, the Site, or the Community Platform;

(b) Your violation of these Terms or any applicable law, regulation, or third-party right;

(c) Any actions, decisions, or omissions by you in connection with your LLC, including but not limited to non-compliance with tax laws, reporting requirements, or other legal obligations;

(d) Any inaccuracy or incompleteness in the information you provide to the Company;

(e) Your failure to obtain independent professional advice;

(f) Any claim by a third party (including any governmental authority) arising from or related to your LLC's operations, filings, or tax treatment;

(g) Your use of any Operating Agreement template provided by the Company;

(h) Any disclosure of information to your authorized third-party representatives;

(i) Your interactions with Recommended Professionals, including any claims arising from services provided by such professionals; and

(j) Any breach of your representations and warranties in Section 9.

27.2. The Company reserves the right, at its own expense, to assume the exclusive defense and control of any matter for which you are required to indemnify the Indemnified Parties. You agree to cooperate with the Company's defense of such claims.

28. Disclaimer of Warranties

28.1. THE SITE, SERVICES, EDUCATIONAL CONTENT, OPERATING AGREEMENT TEMPLATES, COMMUNITY PLATFORM, AND ALL INFORMATION, DATA, FEATURES, CONTENT, PRODUCTS, AND SERVICES ASSOCIATED WITH THE SERVICES (WHETHER OR NOT SPONSORED) ARE PROVIDED TO YOU ON AN "AS-IS" AND "AS AVAILABLE" BASIS, WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED.

28.2. THE COMPANY AND ITS THIRD-PARTY SERVICE PROVIDERS, LICENSORS, DISTRIBUTORS, AND SUPPLIERS (COLLECTIVELY, "SUPPLIERS") EXPRESSLY DISCLAIM ALL WARRANTIES, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING BUT NOT LIMITED TO: (A) IMPLIED WARRANTIES OF MERCHANTABILITY; (B) FITNESS FOR A PARTICULAR PURPOSE; (C) NON-INFRINGEMENT; (D) ACCURACY, RELIABILITY, OR COMPLETENESS; (E) LEGAL SUFFICIENCY OF ANY DOCUMENT OR TEMPLATE; (F) THAT THE SERVICES WILL BE UNINTERRUPTED, ERROR-FREE, OR SECURE; AND (G) THAT ANY DEFECTS WILL BE CORRECTED.

28.3. WITHOUT LIMITING THE FOREGOING, THE COMPANY MAKES NO WARRANTY OR REPRESENTATION THAT: (A) THE SERVICES WILL MEET YOUR REQUIREMENTS OR EXPECTATIONS; (B) THE RESULTS OBTAINED FROM THE SERVICES WILL BE ACCURATE, COMPLETE, OR RELIABLE; (C) THE QUALITY OF ANY SERVICES, INFORMATION, OR OTHER MATERIAL OBTAINED THROUGH THE SERVICES WILL MEET YOUR EXPECTATIONS; (D) ANY ERRORS IN THE SERVICES WILL BE CORRECTED; OR (E) THE SERVICES ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS.

28.4. THE COMPANY SPECIFICALLY DISCLAIMS ANY WARRANTY THAT THE FORMATION OF A US LLC WILL RESULT IN ANY PARTICULAR TAX TREATMENT, TAX BENEFIT, TAX EXEMPTION, OR TAX-FREE STATUS IN ANY JURISDICTION.

28.5. JURISDICTIONAL LIMITATIONS. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES OR THE LIMITATION OR EXCLUSION OF LIABILITY FOR CERTAIN DAMAGES. TO THE EXTENT THAT APPLICABLE MANDATORY LAW IN YOUR JURISDICTION LIMITS THE EXCLUSION OF WARRANTIES, THE ABOVE EXCLUSIONS SHALL APPLY TO THE FULLEST EXTENT PERMITTED BY LAW.

29. Limitation of Liability

29.1. EXCLUSION OF CONSEQUENTIAL DAMAGES. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL THE COMPANY, ITS PARENT COMPANY, AFFILIATES, SUBSIDIARIES, OR THEIR RESPECTIVE DIRECTORS, OFFICERS, MANAGERS, EMPLOYEES, AGENTS, OR CONTRACTORS BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, EXEMPLARY, PUNITIVE, OR MULTIPLIED DAMAGES, INCLUDING BUT NOT LIMITED TO LOSS OF PROFITS, REVENUE, BUSINESS, GOODWILL, DATA, OR ANTICIPATED SAVINGS, ARISING OUT OF OR IN CONNECTION WITH THESE TERMS, THE SERVICES, THE SITE, OR YOUR LLC, WHETHER BASED ON CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER LEGAL THEORY, EVEN IF THE COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

29.2. LIABILITY CAP. NOTWITHSTANDING ANYTHING TO THE CONTRARY IN THESE TERMS, THE COMPANY'S TOTAL AGGREGATE LIABILITY TO YOU FOR ALL CLAIMS ARISING OUT OF OR IN CONNECTION WITH THESE TERMS, THE SERVICES, OR YOUR LLC, WHETHER IN CONTRACT, TORT, OR OTHERWISE, SHALL NOT EXCEED THE TOTAL FEES ACTUALLY PAID BY YOU TO THE COMPANY IN THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM.

29.3. ESSENTIAL BASIS. YOU ACKNOWLEDGE AND AGREE THAT THE LIMITATIONS OF LIABILITY IN THIS SECTION 29 ARE AN ESSENTIAL ELEMENT OF THE BARGAIN BETWEEN YOU AND THE COMPANY, AND THAT THE COMPANY WOULD NOT PROVIDE THE SERVICES WITHOUT THESE LIMITATIONS. THE LIMITATIONS IN THIS SECTION 29 SHALL APPLY EVEN IF ANY REMEDY FAILS OF ITS ESSENTIAL PURPOSE.

29.4. SPECIFIC EXCLUSIONS. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE COMPANY SHALL NOT BE LIABLE FOR: (A) ANY TAX LIABILITY, PENALTY, INTEREST, OR FINE IMPOSED ON YOU OR YOUR LLC BY ANY GOVERNMENTAL AUTHORITY IN ANY JURISDICTION; (B) ANY CONSEQUENCES OF YOUR FAILURE TO COMPLY WITH APPLICABLE LAWS AND REGULATIONS; (C) ANY LOSS OF GOOD STANDING, INVOLUNTARY DISSOLUTION, OR ADMINISTRATIVE ACTION AGAINST YOUR LLC; (D) ANY ACTS, OMISSIONS, ERRORS, OR DELAYS OF THIRD-PARTY SERVICE PROVIDERS OR RECOMMENDED PROFESSIONALS; (E) ANY CONSEQUENCES ARISING FROM INACCURATE OR INCOMPLETE INFORMATION PROVIDED BY YOU; (F) ANY CONSEQUENCES OF YOUR FAILURE TO OBTAIN INDEPENDENT PROFESSIONAL ADVICE; (G) ANY BANK ACCOUNT CLOSURES, FREEZES, OR DENIALS; OR (H) ANY CHANGES IN APPLICABLE LAW OR REGULATION; (I) ANY ERRORS, OMISSIONS, INACCURACIES, OR DEFICIENCIES IN TAX FILINGS OR OTHER DOCUMENTS PREPARED BY THE EXTERNAL CPA FIRM OR ANY OTHER THIRD-PARTY SERVICE PROVIDER, EXCEPT TO THE EXTENT DIRECTLY AND SOLELY CAUSED BY THE COMPANY'S FAILURE TO ACCURATELY FORWARD CLIENT-SUBMITTED INFORMATION AS RECEIVED.

29.5. JURISDICTIONAL LIMITATIONS. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CERTAIN DAMAGES. TO THE EXTENT THAT APPLICABLE MANDATORY LAW IN YOUR JURISDICTION LIMITS THE EXCLUSION OR LIMITATION OF LIABILITY, THE ABOVE LIMITATIONS SHALL APPLY TO THE FULLEST EXTENT PERMITTED BY LAW. NOTHING IN THESE TERMS SHALL EXCLUDE LIABILITY THAT CANNOT BE EXCLUDED UNDER APPLICABLE MANDATORY LAW, INCLUDING LIABILITY FOR FRAUD OR WILLFUL MISCONDUCT.

30. Links to Third-Party Websites and Affiliate Links

30.1. Third-Party Links. The Site may contain links to third-party websites or resources. These links are provided for your convenience only. The Company does not control, endorse, or assume responsibility for the content, products, services, privacy policies, or practices of any third-party website. You access third-party websites at your own risk.

30.2. Affiliate Links. The Site may contain affiliate links that direct you to products or services sold by third parties. The Company may earn a commission or fee for purchases made through affiliate links. The Client acknowledges that: (a) affiliate links are provided for convenience and informational purposes; (b) the Company does not endorse, guarantee, or make representations regarding the quality, accuracy, or reliability of any affiliate-linked product or service; (c) the terms and conditions and privacy policies of the third-party site apply to such transactions; and (d) the Company is not liable for any loss or damage arising from the Client's use of affiliate-linked products or services.

30.3. Transparency. The Company strives to maintain transparency about its affiliate relationships. The presence of affiliate links does not influence the Company's editorial content or recommendations.

31. Affiliate / Partner Program

31.1. Program Overview. The Company operates an affiliate/partner program (the "Partner Program") that allows both existing Clients and non-clients to earn commissions or bonuses for referring new Clients to the Company.

31.2. Eligibility. Non-clients may participate by completing the application form available on the Site or by contacting customer support at [email protected]. Existing Clients are automatically eligible to participate.

31.3. Non-Client Partner Plans.

(a) Standard Plan: For partners who do not regularly (at least monthly, or as otherwise agreed in writing with the Company) promote the Company's services on their main communication channels. Commission: $150 USD per Successful Referral.

(b) Premium Plan: For partners who regularly (at least monthly, or as otherwise agreed in writing with the Company) promote the Company's services on their main communication channels. Commission: $300 USD per Successful Referral.

31.4. Client Referral Program.

(a) Basic Package Clients: For the first three (3) Successful Referrals, the referring Client earns a free subscription year (equivalent to the value of one year of the Basic Package). This benefit is a non-cash value that cannot be paid out as cash and can only be redeemed as a credit toward the referring Client's next subscription renewal. The free year can only be redeemed once all three (3) Successful Referrals have been completed. From the fourth (4th) Successful Referral onwards, the referring Client is entitled to receive $300 USD cash per Successful Referral.

(b) Deluxe Package Clients: For the first five (5) Successful Referrals, the referring Client earns a free subscription year (equivalent to the value of one year of the Deluxe Package). This benefit is a non-cash value that cannot be paid out as cash and can only be redeemed as a credit toward the referring Client's next subscription renewal. The free year can only be redeemed once all five (5) Successful Referrals have been completed. From the sixth (6th) Successful Referral onwards, the referring Client is entitled to receive $300 USD cash per Successful Referral.

(c) Forfeiture upon Cancellation: If a referring Client cancels their subscription or terminates their engagement with the Company before the non-cash referral benefit (free subscription year) has been redeemed, the entitlement to the free year is forfeited. The free year benefit is contingent upon the referring Client maintaining an active subscription at the time of redemption.

31.5. Definition of Successful Referral. A "Successful Referral" means a new Client who: (a) was referred by the partner using a valid referral link or code; (b) has not previously been a Client of the Company; (c) has completed the onboarding process; and (d) has made full payment for their first year of Services. A referral is not considered successful until the Company has received full payment for the referred Client's first year.

31.6. Commission Payout. Commissions are paid via bank transfer only after the Company has received full payment for the referred Client's first year of Services. The Company will process commission payments within thirty (30) days of receiving such payment.

31.7. Tax Reporting. Partners are solely responsible for reporting and paying any taxes on commissions or bonuses received through the Partner Program, in accordance with the laws of their applicable jurisdiction(s). The Company may be required to report commissions paid to US persons and may issue applicable tax forms (e.g., Form 1099) as required by law.

31.8. FTC Disclosure Requirement. Partners must comply with all applicable advertising and disclosure laws, including the Federal Trade Commission's (FTC) Endorsement Guides. Partners must clearly and conspicuously disclose their affiliate relationship with the Company in any communication that recommends, promotes, or endorses the Company's Services.

31.9. Prohibited Marketing Practices. Partners shall not: (a) use spam, unsolicited messages, or deceptive marketing practices; (b) make false, misleading, or unsubstantiated claims about the Services, including any guarantee of tax-free status or specific tax outcomes; (c) impersonate the Company or its representatives; (d) use the Company's trademarks, logos, or branding without prior written approval; or (e) engage in any marketing practice that could bring the Company into disrepute.

31.10. Modification and Termination. The Company reserves the right to modify, suspend, or terminate the Partner Program, or any partner's participation in it, at any time, without prior notice, at its sole discretion. Earned but unpaid commissions for Successful Referrals that occurred before termination will still be paid. The Company may terminate a partner's participation immediately for violation of these Terms or the Partner Program guidelines.

32. Changes to Terms and Services

32.1. Right to Modify. The Company reserves the right to modify, update, or replace these Terms at any time.

32.2. Notice of Material Changes. If the Company makes material changes to these Terms, the Company will provide notice to Clients by: (a) posting the updated Terms on the Site with a revised "Last Updated" date; and (b) sending a notification to the Client's registered email address at least thirty (30) days before the changes take effect.

32.3. Acceptance of Changes. Your continued use of the Services after the effective date of the updated Terms constitutes your acceptance of the changes. If you do not agree to the updated Terms, you must discontinue use of the Services and cancel your subscription in accordance with Section 17 before the effective date.

32.4. Changes to Services. The Company reserves the right to modify, suspend, or discontinue any aspect of the Services, temporarily or permanently, at any time, with or without notice. The Company shall not be liable to you or any third party for any modification, suspension, or discontinuance of the Services, provided that if such changes materially reduce the Services included in your current subscription, the Company will provide at least thirty (30) days' notice.

32.5. Version Archive. Previous versions of these Terms are available upon request by contacting [email protected].

32.6. Non-Material Changes. The Company may make non-material changes to these Terms (such as correcting typographical errors, updating formatting, clarifying existing provisions without changing their substance, updating contact information, or updating references to third-party platforms or tools) at any time without prior notice. Such changes will be reflected by an updated "Last Updated" date on the Site. Non-material changes take effect immediately upon posting.

33. Force Majeure

33.1. The Company shall not be liable for any failure or delay in the performance of its obligations under these Terms to the extent such failure or delay is caused by circumstances beyond the Company's reasonable control, including but not limited to: acts of God; natural disasters; pandemics or epidemics; war, terrorism, or civil unrest; strikes, labor disputes, or work stoppages; embargoes or trade restrictions; government orders, regulations, or sanctions; power outages; internet or telecommunications failures; cyberattacks; acts or omissions of governmental agencies (including the IRS); and any other event constituting force majeure under applicable law.

33.2. In the event of a force majeure event, the Company will make reasonable efforts to resume performance of its obligations as soon as practicable and will notify affected Clients of any material delays.

34. Business Continuity

34.1. In the event that the Company ceases operations, is dissolved, is acquired, or otherwise becomes unable to continue providing the Services, the Company will use reasonable efforts to: (a) provide Clients with at least sixty (60) days' advance notice (or such shorter notice as circumstances permit); (b) complete any pending filings for the current subscription year for which full payment has been received; (c) provide Clients with copies of all documents and records related to their LLC that are in the Company's possession; (d) facilitate the transfer of registered agent services to a successor agent or an agent of the Client's choosing; and (e) provide guidance on transitioning LLC management to the Client or another service provider.

34.2. In the event of an acquisition or merger, the Company may assign these Terms to the successor entity in accordance with Section 38.

34.3. The Company does not guarantee uninterrupted service continuity, and Clients are encouraged to maintain their own copies of all important LLC documents and records.

35. Governing Law and Dispute Resolution

35.1. Governing Law. These Terms are governed by and construed in accordance with the laws of the State of New Mexico, United States, without regard to its conflict of law principles. The application of the United Nations Convention on Contracts for the International Sale of Goods is expressly excluded.

35.2. ARBITRATION AGREEMENT. ANY DISPUTE, CLAIM, OR CONTROVERSY ARISING OUT OF OR RELATING TO THESE TERMS, THE SERVICES, OR YOUR RELATIONSHIP WITH THE COMPANY, INCLUDING ANY CLAIMS THAT AROSE BEFORE THE EFFECTIVE DATE OF THESE TERMS (COLLECTIVELY, "DISPUTES"), SHALL BE RESOLVED BY BINDING ARBITRATION, RATHER THAN IN COURT, except that: (a) either party may assert claims in small claims court if the claims qualify; and (b) either party may seek injunctive or other equitable relief from any court of competent jurisdiction to prevent the actual or threatened infringement, misappropriation, or violation of a party's intellectual property rights, confidential information, or other proprietary rights.

35.3. Arbitration Rules and Forum. Arbitration shall be administered by the American Arbitration Association (AAA) under the AAA's Commercial Arbitration Rules and the AAA's International Arbitration Rules (as applicable), before a single arbitrator. The AAA's rules are available at www.adr.org or by calling 1-800-778-7879. The Federal Arbitration Act governs the interpretation and enforcement of this arbitration provision.

35.4. Language. All arbitration proceedings shall be conducted in the English language.

35.5. Location and Format. The Client may choose to have the arbitration conducted: (a) entirely virtually (by videoconference); (b) by telephone; (c) based on written submissions only; or (d) in person in Albuquerque, New Mexico, or at another location mutually agreed upon by the parties. For international Clients, virtual arbitration is the default format unless otherwise agreed.

35.6. Costs. Payment of all filing, administration, and arbitrator fees and costs shall be governed by the AAA's rules. The Company will not seek its attorneys' fees or costs in arbitration unless the arbitrator determines the Client's claims or defenses are frivolous or brought in bad faith.

35.7. CLASS ACTION WAIVER. YOU AND THE COMPANY EACH AGREE THAT ANY DISPUTES MUST BE BROUGHT IN THE PARTIES' INDIVIDUAL CAPACITY ONLY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, CONSOLIDATED, OR REPRESENTATIVE PROCEEDING. THE ARBITRATOR MAY NOT CONSOLIDATE MORE THAN ONE PERSON'S CLAIMS AND MAY NOT OTHERWISE PRESIDE OVER ANY FORM OF CLASS OR REPRESENTATIVE PROCEEDING. BY AGREEING TO THESE TERMS, YOU AND THE COMPANY ARE EACH WAIVING THE RIGHT TO A TRIAL BY JURY AND THE RIGHT TO PARTICIPATE IN A CLASS ACTION.

35.8. Decision. The decision of the arbitrator shall be final and binding, and judgment on the arbitration award may be entered in any court having jurisdiction thereof. The arbitrator shall apply New Mexico law to the merits of any Dispute.

35.9. Initiation. To initiate an arbitration proceeding, send a written demand for arbitration to the Company at [email protected], describing the Dispute and the relief sought. The Company will send arbitration demands to the Client's registered email address.

35.10. Survival. This Section 35 shall survive expiration, termination, or rescission of this Agreement.

36. Severability

36.1. If any provision of these Terms is held to be invalid, illegal, or unenforceable by any court, arbitrator, or other tribunal of competent jurisdiction, such provision shall be modified to the minimum extent necessary to make it valid, legal, and enforceable while preserving the parties' original intent. If modification is not possible, the provision shall be severed from these Terms, and the remaining provisions shall continue in full force and effect.

36.2. The invalidity or unenforceability of any provision in a particular jurisdiction shall not affect the validity or enforceability of such provision in any other jurisdiction.

37. Waiver

37.1. The failure of the Company to enforce any right or provision of these Terms shall not constitute a waiver of such right or provision.

37.2. Any waiver of any provision of these Terms must be in writing and signed by an authorized representative of the Company to be effective. A waiver on one occasion shall not be deemed a waiver on any subsequent occasion.

38. Assignment

38.1. You may not assign, transfer, or delegate these Terms or any of your rights or obligations hereunder without the prior written consent of the Company. Any purported assignment without such consent shall be null and void.

38.2. The Company may assign these Terms, in whole or in part, without restriction and without notice, including in connection with a merger, acquisition, corporate reorganization, or sale of all or substantially all of its assets. Upon such assignment, the assignee shall assume all of the Company's obligations under these Terms.

39. Entire Agreement

39.1. These Terms (including the general administrative authorization and limited power of attorney granted in Section 11.11), together with the Privacy Policy, any applicable Annual Filing Forms, and any other documents expressly incorporated by reference, constitute the entire agreement between you and the Company with respect to the Services and supersede all prior and contemporaneous agreements, understandings, negotiations, and communications, whether written or oral, between you and the Company regarding the subject matter hereof.

39.2. In the event of any conflict between these Terms and any other document (including marketing materials, website content, or verbal representations), these Terms shall prevail.

40. Survival

40.1. The following Sections shall survive the expiration, termination, or rescission of these Terms: Section 1 (Definitions), Section 4 (No Legal, Tax, or Financial Advice), Section 5 (No Guarantee of Tax Outcome), Section 6 (Educational Content Disclaimer), Section 7 (Third-Party Service Providers), Section 8 (Operating Agreement Disclaimer), Section 9 (Client Representations and Warranties), Section 10 (Client's Compliance Responsibilities), Section 11.15 (Indemnification for Authorized Actions), Section 21 (Intellectual Property), Section 24 (Reviews and Marketing Use), Section 26 (Confidentiality and Data Protection), Section 27 (Indemnification), Section 28 (Disclaimer of Warranties), Section 29 (Limitation of Liability), Section 35 (Governing Law and Dispute Resolution), Section 36 (Severability), Section 37 (Waiver), Section 38 (Assignment), Section 39 (Entire Agreement), this Section 40 (Survival), Section 41 (Notices), and any other provision that by its nature is intended to survive.

41. Notices

41.1. Notices to the Company. All notices, requests, and communications to the Company under these Terms must be sent in writing to [email protected]. Notices are deemed received upon delivery confirmation or, for email, upon sending (provided no bounce-back or error notification is received).

41.2. Notices to the Client. All notices, requests, and communications to the Client will be sent to the email address registered in the Client's Taxhackers.io Account. It is the Client's responsibility to maintain a current and active email address. Notices are deemed received twenty-four (24) hours after sending by the Company.

41.3. Updating Contact Information. The Client must promptly update their contact information in the Taxhackers.io Account or by written notice to the Company if their email address or other contact information changes.

42. Electronic Communications Consent

42.1. By using the Services, you consent to receive all communications, agreements, documents, notices, and disclosures from the Company electronically, including via email, through your Taxhackers.io Account, the Community Platform, or by posting on the Site.

42.2. You agree that all electronic communications from the Company satisfy any legal requirement that such communications be in writing, to the extent permitted by applicable law.

42.3. You may withdraw your consent to receive electronic communications by contacting the Company at [email protected]. However, withdrawal of consent may result in the Company's inability to provide the Services, and may constitute a basis for termination of the Agreement.

43. Accessibility

43.1. Commitment. The Company is committed to providing an accessible experience to all users, regardless of disability status or other protected characteristics.

43.2. Reasonable Accommodations. Individuals who need a reasonable accommodation to access the Services should contact the Company's Accessibility Coordinator at [email protected], specifying the nature of the requested accommodation and providing contact information. The Company will make reasonable efforts to provide accommodations, subject to sufficient notice.

43.3. Online Accessibility. The Company has undertaken voluntary efforts to comply with the Web Content Accessibility Guidelines (WCAG) 2.0 Level AA. The Company's accessibility efforts are ongoing. If you experience accessibility issues with the Site, please contact [email protected] with details of the issue, including the specific web address.

43.4. Third-Party Content. The Site may contain sections or links to content hosted or controlled by third parties, or may use third-party plugins or services. WCAG compliance for such content is the responsibility of those third parties, and the Company does not guarantee the accessibility of third-party content.

44. Contact Information

For all inquiries related to these Terms, the Services, or the Company, please contact:

Evergreen Technologies LLC Email: [email protected] Website: taxhackers.io

BY USING THE SITE OR SERVICES, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY THESE TERMS AND CONDITIONS.