Terms & Conditions for Tax Consulting Services by BrandFarmer LLC.

Effective Date: June 01, 2026

BrandFarmer LLC (dba "Number Crunch Nerds") and all owners and employees, are hereinafter referred to collectively as "We" or "Us" or "Our." Any Third Party subject to these Terms & Conditions will hereinafter be referred to as "You" or "They" or "Customer."

Customer has engaged Us to provide "Services" that consist of (1) the review of personal income tax plans that were prepared by Customer and/or (2) education & training provided by Us to Customer for the purposes of teaching Customer customary practices when preparing personal income tax plans. Customer agrees that We are not preparing any personal income tax plans on Customer's behalf as part of these Services.

1. Scope and Basis of Services

Our Services are provided strictly on an "as is" and educational basis. While Our review of Customer's self-prepared plan intends to point out highly visible elements, We make no representations, warranties, or guarantees that We will identify any or all positive or negative elements, errors, omissions, contradictions, mathematical inaccuracies, or areas warranting further investigation. Our feedback is based on general tax principles which may be incomplete, outdated, or wholly inapplicable to Customer's specific, unique situation.

Customer represents and warrants that all information, documents, and data provided to Us in connection with the Services are accurate, complete, and not misleading to the best of Customer's knowledge. Customer acknowledges that Our Services and opinion are based entirely on the information provided by Customer, and that any inaccuracy or omission in such information may materially affect Our opinion. We bear no responsibility for any opinion based on inaccurate or incomplete information provided by Customer.

Customer further acknowledges that Our Services do not include, and We are under no obligation to perform, any audit, validation, verification, reconciliation, or independent confirmation of any information entered into or provided in connection with the Personal Tax Planning Template (hereinafter "PTPT") or any other spreadsheet, document or other information, submitted by Customer in any format. Specifically, and without limitation, We will not be cross-referencing, checking, or verifying any Customer-provided information against any source documents of any kind, including but not limited to Federal or state tax returns, W-2s, 1099s, brokerage statements, account statements, Social Security statements, IRS transcripts, employer records, or any other financial or government-issued documents.

Customer is solely responsible for ensuring that all information entered into or provided in connection with the PTPT is accurate, complete, and consistent with Customer's underlying source documents. We bear no responsibility for any errors, omissions, or discrepancies between Customer-provided information and any such source documents, and Customer agrees to indemnify, defend, and hold Us harmless for claims arising from Customer's provision of inaccurate, incomplete, or misleading information.

2. Sensitive and Confidential Information

Customer has been expressly instructed, prior to purchasing Our Services, not to send Us any personally identifying, sensitive, or confidential information, including but not limited to Social Security numbers, account numbers, passwords, or unredacted tax return data. Customer agrees to comply with this instruction. Customer acknowledges that We do not request, require, or intend to collect any such information as part of the Services.

In the event that Customer transmits sensitive or confidential information to Us contrary to these instructions, whether by mistake or misunderstanding or for any other reason, Customer agrees that such transmission is solely Customer's responsibility. To the extent We become aware of such information, We may, in Our discretion, delete it or take commercially reasonable steps to limit retention, but We make no representation that any particular transmission channel is secure. We make no guarantees of any kind regarding the security, confidentiality, or handling of any information transmitted to Us contrary to Our instructions. We are under no obligation to store, protect, return, or destroy any such information.

Customer agrees to hold Us harmless and to indemnify, defend, and release Us from any and all claims, liabilities, or damages arising out of or related to Customer's unauthorized transmission of sensitive or confidential information.

3. Personal Tax Planning Template (PTPT) and Third-Party Platforms

As part of these Services, Customer will be self-preparing Customer's individual income tax plan within an Excel-based file known as the Personal Tax Planning Template, which Customer has separately purchased from BrandFarmer LLC under a distinct purchase agreement and its own applicable terms and conditions. The PTPT is a locally stored Excel file which, once downloaded, is maintained, controlled, and managed solely by Customer. The PTPT is a template that may be modified, adjusted, or otherwise altered at Customer's discretion. Customer acknowledges that by the very nature of preparing a tax plan within the PTPT, Customer has modified the file from its original downloadable state, and that We have no means of knowing the nature, extent, or effect of any such modifications.

While Our review of Customer's self-prepared individual income tax plan may point out apparent mathematical, technical, or calculation inaccuracies that are readily visible and apparent on the face of the document during the ordinary course of Our Services, Our review is strictly limited to items that are reasonably visible. We are not responsible for conducting a comprehensive review of every calculation, worksheet, formula, or cell within Customer's PTPT file. Customer agrees that any modifications to the PTPT — whether intentional or unintentional, whether known or unknown to Customer or to Us — may cause the results of the PTPT to be incorrect or unreliable, and Customer agrees to indemnify, defend, and hold Us harmless for any failure to identify such modifications or their effects.

In addition, Customer agrees that the PTPT, in its original downloadable format, may contain inaccuracies, incomplete information, incorrect formulas, or other errors or omissions. Such defects, if present, may materially impact the results of Customer's self-prepared individual income tax plan. Customer further acknowledges that We have no reliable means of distinguishing, during the course of Our review, between errors or omissions originating in the original PTPT download and those introduced by Customer's own modifications. Accordingly, We are not responsible, as part of these Services, for identifying, correcting, or disclosing errors or omissions that were present in the original PTPT at the time of download. Except as expressly stated in the separate PTPT purchase agreement, the PTPT is provided "as is" and without warranties of any kind, express or implied.

Customer represents and warrants that the PTPT file submitted to Us for review is Customer's own self-prepared file and that Customer has the right to submit it for review.

We are under no obligation to review any PTPT file that is corrupted, password-protected, unreadable, or otherwise not fully accessible to Us. In such event, Customer remains responsible for the purchase price and no refund shall be issued, except to the extent otherwise required by applicable law or expressly granted by Us in writing.

Customer acknowledges that the PTPT operates within Microsoft Excel, a third-party software platform. We bear no responsibility or liability for any software glitches, corrupted formulas, macro failures, calculation bugs, compatibility issues, or security vulnerabilities inherent to Microsoft Excel, Customer's local computer environment, or any third-party file transfer or video hosting platforms utilized during the delivery of the Services.

The PTPT file submitted by Customer for review shall be considered the definitive and final version subject to these Services. We bear no responsibility for any discrepancy between the submitted file and any other version of the PTPT maintained by Customer.

4. Nature of Opinions and Communications

Customer agrees that any and all statements, descriptions, comments, explanations or remarks made by Us at any point and in any format as part of these Services represent Our opinion only. Customer agrees that Our opinion may be legally or factually incorrect, incomplete, or inapplicable. Customer agrees that Our opinion may be based on outdated, incomplete or inaccurate information or understanding of either (a) Customer's situation or (b) the applicable tax law. Our opinion is provided for educational purposes only and should not be treated as a guarantee of correctness or completeness.

Customer agrees that there is no guarantee of any kind, express or implied, as part of these Services, that Our opinion will identify all or any tax issues relevant to Customer.

Customer agrees that there is no guarantee of any kind, express or implied, as part of these Services, that Our opinion represents "the best" or "the correct" or "the appropriate" tax planning steps for Customer to take now or at any time in the future.

Customer agrees that there may be alternative tax planning steps which are "better" or "more accurate" or "more appropriate" for Customer to take, than those identified by Our Services, and that We are under no obligation or commitment of any kind to identify such alternative tax planning steps now or at any time in the future.

Our Services may, from time to time, include calculations, spreadsheets, videos, emails, audio messages, text messages, or any other customarily available form of communication. While We strive for clarity and accuracy in Our calculations and communications, Customer agrees that they are provided for educational purposes only and may contain errors, omissions, or other defects. Customer agrees that Customer is solely responsible for validating all calculations and other information received in any form from Us as part of these Services.

Customer agrees that We are not recommending that Customer take any tax position of any kind at any time in any situation. We are solely offering an Opinion of options that Customer may consider.

Customer agrees that Customer is solely responsible for any and all tax planning actions taken by Customer as a result of Our Opinion provided in these Services. Customer agrees to indemnify, defend, and hold harmless BrandFarmer LLC, its owners, employees, and agents from and against any and all claims, losses, liabilities, damages, costs, and expenses (including reasonable attorneys' fees) arising out of or related to Customer's use of or reliance on Our Services.

5. Warranty Disclaimer for Services

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE SERVICES, VIDEOS, COMMUNICATIONS, AND OPINIONS PROVIDED BY US ARE PROVIDED "AS IS" AND 'WITH ALL FAULTS.' WE MAKE NO WARRANTIES, EXPRESS, IMPLIED, OR STATUTORY, AND EXPLICITLY DISCLAIM ANY AND ALL IMPLIED WARRANTIES, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, COMPLETENESS, TITLE, AND NON-INFRINGEMENT. WE DO NOT WARRANT THAT THE SERVICES WILL MEET CUSTOMER’S REQUIREMENTS, THAT THE RESULTS WILL BE CORRECT, OR THAT THE OPERATION OF ANY TOOL OR COMMUNICATION CHANNEL WILL BE UNINTERRUPTED OR ERROR-FREE.

6. Tax Authority and Penalty Protection Disclaimer

Customer agrees that Our Opinion does not constitute and should not be considered a source of tax authority. Any U.S. Federal tax advice contained in these communications is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code, or promoting, marketing, or recommending to another party any transaction or matter addressed herein.

Similarly, any state or local tax-related commentary provided as part of these Services is not intended to be used for the purpose of avoiding state or local tax penalties and does not constitute authority for any state or local tax position.

Customer agrees that following Our Opinion does not guarantee any particular tax outcome, IRS acceptance, reduction in tax liability, or avoidance of audit.

Customer acknowledges that We provide no audit support services of any kind.

7. No Professional-Client Relationship

Customer acknowledges and agrees that no professional-client relationship of any kind—including but not limited to a CPA-client, accountant-client, fiduciary, or attorney-client relationship—is formed by virtue of these Services or these Terms & Conditions. The Services are provided solely in an educational, commercial, and training capacity. Customer understands and agrees that individual owners, employees, or agents of Us may hold professional credentials (such as Certified Public Accountant (CPA) or Enrolled Agent (EA)), but that they are acting strictly as educators and software reviewers in this context, and not as Customer's licensed professional advisors.

Customer agrees not to rely on Our Services as a substitute for advice from a licensed tax professional engaged in a formal professional relationship. Nothing herein creates a professional standard of care, nor any duty to monitor, update, or correct Customer's filings, returns, positions, or subsequent actions.

We are under no obligation to update Our opinion at any time after the Services are complete, even if we are aware that Our opinion has become outdated, obsolete or has otherwise been determined to be incorrect or no longer applicable.

8. Term and Completion of Services

Customer understands that after receiving Our video review, Customer has an opportunity to send Us one round of additional follow-up questions, via email, within 30 days. Customer agrees that once We respond to that email with Our responses to Customer's follow-up questions, the Services of this contract are defined to be complete under these Terms & Conditions. Additional questions sent by Customer beyond this scope are not included and do not extend the Services.

Upon completion of the Services, We reserve the right to retain or delete Customer's submitted PTPT file at Our sole discretion. We are under no obligation to store, maintain, return, or preserve any files or materials submitted by Customer.

Our video review shall be deemed delivered and received upon Our transmission of written notice to Customer's email address on file that the review is available, regardless of whether Customer actually views the review.

In the event Customer does not submit follow-up questions within 30 days of receiving the video review, the Services shall be deemed complete as of the expiration of that 30-day period.

9. Limitation of Liability

By purchasing Our Services, Customer agrees that Our total liability to Customer for any and all claims, damages, losses, or causes of action, whether in contract, tort (including ordinary negligence), statute, or otherwise, shall never exceed, individually or in the aggregate, the exact purchase price paid by Customer for the Services.

IN NO EVENT SHALL WE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, INDIRECT, SPECIAL, OR PUNITIVE DAMAGES, OR LOSS OF PROFITS, REVENUE, OR TAX SAVINGS, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. TO THE MAXIMUM EXTENT PERMITTED BY LAW, THESE LIMITATIONS APPLY REGARDLESS OF THE FORM OF ACTION.

10. Governing Law, Dispute Resolution, and Venue

This Agreement shall be governed by the laws of the State of Arizona, without regard to its conflict of law principles. Any dispute shall be brought exclusively in Pima County, Arizona. To the extent the parties are required to file any action in court notwithstanding the arbitration provision below, the parties consent to jurisdiction and venue in Pima County, Arizona.

In the event of any dispute arising out of or relating to these Terms & Conditions or the Services, the parties agree to first attempt resolution through good-faith negotiation for a period of thirty (30) days before pursuing any legal action. Any dispute not resolved through negotiation shall be submitted to binding arbitration in Pima County, Arizona, in accordance with the rules of the American Arbitration Association. The parties waive any right to a jury trial. Each party will bear its own attorneys' fees unless the arbitrator awards fees under applicable law or the parties otherwise agree in writing. The costs of arbitration, including filing fees and arbitrator compensation, shall be allocated in accordance with the rules of the American Arbitration Association, except that We may, at Our sole discretion, advance such costs subject to reallocation by the arbitrator.

11. Statute of Limitations and Class Action Waiver

Any claim or cause of action arising out of or related to these Terms & Conditions or the Services must be filed within one (1) year after the date on which the Services are defined as complete under these Terms & Conditions. Any claim not filed within this period shall be permanently barred.

Customer agrees that any claims against BrandFarmer LLC must be brought solely in Customer's individual capacity and not as a plaintiff or class member in any purported class action, collective action, or representative proceeding. Customer expressly waives any right to bring or participate in any class action arising out of or related to these Services.

12. Miscellaneous Provisions

• Notice: Any notice required or permitted under these Terms & Conditions shall be in writing and delivered to Customer via the email address provided at the time of purchase, or to Us via email at justin@numbercrunchnerds.com. Notice shall be deemed received upon confirmed transmission.

• Assignment: Customer may not assign, transfer, or delegate any rights or obligations under these Terms & Conditions without Our prior written consent. We reserve the right to assign these Terms & Conditions or any rights hereunder without restriction.

• Force Majeure: We shall not be liable for any failure or delay in performing Our obligations under these Terms & Conditions to the extent such failure or delay is caused by circumstances beyond Our reasonable control, including but not limited to natural disasters, acts of government, power outages, or internet disruptions.

• Intellectual Property: All content, materials, videos, spreadsheets, and other deliverables created or provided by Us in connection with the Services remain the sole intellectual property of BrandFarmer LLC. Customer is granted a limited, non-exclusive, non-transferable license to use such materials for personal, non-commercial purposes only. Customer may not reproduce, distribute, resell, or publicly share any materials provided by Us without Our prior written consent.

• Refunds and Termination: All purchases are final. No refunds will be issued after purchase regardless of whether Customer has used the Services. We reserve the right to terminate Our Services and this agreement at any time, for any reason, including but not limited to Customer's failure to provide necessary information, abusive conduct, or any violation of these Terms & Conditions. In the event We terminate Services, Our liability to Customer shall not exceed a pro-rata refund of the purchase price, at Our sole discretion. Except as otherwise expressly stated herein or required by applicable law, all fees are non-refundable.

• Electronic Acceptance: Customer agrees that completing a purchase transaction for Our Services constitutes a legally binding electronic acceptance of the Terms & Conditions herein. Customer consents to electronic communications and records related to the Services and agrees that electronic signatures, clickwrap acceptance, and email confirmations are valid and binding.

• Capacity: By purchasing Our Services, Customer represents and warrants that Customer is at least 18 years of age and has full legal capacity to enter into a binding contract.

• Refusal of Service: If Customer disagrees with any of the Terms & Conditions listed above, Customer should not purchase the Services.

• Modifications: Customer has no rights to update or modify these Terms & Conditions now or at any time in the future. BrandFarmer LLC reserves the right to update or modify these Terms & Conditions at any time. Such modifications shall apply only to Services purchased after the date of modification. Services already purchased prior to any modification shall continue to be governed by the Terms & Conditions in effect at the time of purchase.

• Severability: If any provision of these Terms & Conditions is found to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

• Waiver: Failure to enforce any provision of these Terms & Conditions shall not constitute a waiver of Our right to enforce such provision at any time.

• Entire Agreement: These Terms & Conditions constitute the entire agreement between the parties with respect to the Services and supersede all prior discussions, representations, or agreements.

13. Trademark Disclaimer

We are not affiliated with Intuit or TurboTax. TurboTax is a trademark of Intuit Inc., and all other trademarks are the property of their respective owners. Use of TurboTax within the Services (if at all) is for convenience and educational purposes only. We receive no compensation or commission of any kind from Intuit or TurboTax. Intuit and TurboTax have not endorsed Our Services.

Microsoft and Microsoft Excel are trademarks of Microsoft Corporation. We receive no compensation or commission of any kind from Microsoft or Microsoft Excel. Microsoft and Microsoft Excel have not endorsed Our Services.