Pratt & LeFevre
Client Agreement

Pratt & LeFevre Client Service Agreement

Pratt & LeFevre Corporation

Beyond the Tax Return Implementation Package

By purchasing the Beyond the Tax Return Implementation package, I understand and agree to the following:

1. Initial Implementation Services

I am purchasing Pratt & LeFevre's initial structuring and implementation services at the Beyond the Tax Return promotional price of $3,750. The current standard price for these services is $5,000. The $3,750 promotional price represents a 25% discount from the current standard implementation price. The $3,750 payment is a one-time implementation fee and must be paid in full before Pratt & LeFevre begins substantive structuring, entity-formation, document-preparation, or implementation work. Depending on my individual circumstances and agreed-upon financial structure, implementation services may include the creation or coordination of entities and structures such as LLCs, C corporations, trusts, asset-transfer documents, and related organizational documents. I understand that the specific entities or structures appropriate for me will depend upon my circumstances and that payment does not automatically entitle me to every type or number of entity discussed in Pratt & LeFevre's educational or marketing materials.

2. 10-Day Refund Policy

I understand that the Initial Implementation Fee is subject to a 10-calendar-day refund period beginning on the date of payment. If I cancel in writing within that period, Pratt & LeFevre will refund the professional-service portion of the amount I paid. Government filing fees, registered-agent fees, recording charges, third-party expenses, or other amounts already paid or irrevocably committed on my behalf may be deducted from any refund to the extent those amounts cannot reasonably be recovered. After the 10-day refund period expires, the Initial Implementation Fee is non-refundable except as otherwise required by law or agreed to in writing by Pratt & LeFevre.

3. Annual Tax and Advisory Services

Following implementation, I understand that Pratt & LeFevre offers ongoing annual tax, advisory, and Client Account Management Services. The current standard annual price is $4,840. As a Beyond the Tax Return Client, I qualify for a promotional annual service price of $3,872, representing a 20% promotional discount from the current standard annual price. The annual service package includes: Access to monthly meetings with my assigned Client Service Advisor ("CSA"); Access to quarterly meetings with my assigned CFO or CFO-level advisor; Ongoing tax-planning and structural support; Tax preparation for up to one LLC tax filing; Tax preparation for up to one C corporation tax filing; and One individual income-tax return that may include up to two Forms W-2. Services outside this standard scope, including additional entities, returns, bookkeeping, payroll, amended returns, audit representation, complex transactions, legal services, or other extraordinary work, may require additional fees.

4. Participation in Ongoing Services

I understand that the effectiveness of Pratt & LeFevre's ongoing services depends upon my participation. I am responsible for scheduling and attending available meetings, providing requested records and information, and notifying Pratt & LeFevre of significant financial or business changes. Failure to schedule, attend, or fully use available CSA or CFO meetings does not reduce the Annual Services Fee and does not create a refund, credit, rollover, or extension of services.

5. Annual Service Payment

Pratt & LeFevre generally permits the applicable Annual Services Fee to be paid when I receive my applicable federal income-tax refund. I understand that this is a payment-timing accommodation only. The Annual Services Fee is a fixed fee and is not based upon the amount of my refund, tax savings, deduction, credit, or other tax benefit. I remain legally responsible for the full Annual Services Fee even if: My refund is less than the amount owed; My refund is delayed; My refund is offset or intercepted; My refund is denied; or I do not receive a refund. If my refund is insufficient to pay the full amount, I remain responsible for the unpaid balance.

6. Promotional Annual Pricing and Five-Year Price Lock

As a Beyond the Tax Return Client, I am enrolling in Pratt & LeFevre's annual service program at a 20% promotional discount, resulting in a current promotional annual price of $3,872 rather than the current standard annual price of $4,840. Provided that I maintain continuous annual service with Pratt & LeFevre and remain in good standing, Pratt & LeFevre guarantees this promotional pricing structure for my first five (5) consecutive years of annual service ("Promotional Price Lock Period"). During the Promotional Price Lock Period, Pratt & LeFevre will not remove the applicable 20% Beyond the Tax Return promotional discount solely because its generally published standard annual pricing increases or changes. For purposes of maintaining the Promotional Price Lock Period, I must: Maintain continuous annual service with Pratt & LeFevre; Remain current on amounts owed; Comply with the applicable Client Service Agreement and Terms and Conditions; and Not voluntarily cancel, terminate, or allow my annual service relationship to lapse. If I cancel, terminate, or allow my annual service to lapse during the Promotional Price Lock Period, the guaranteed promotional pricing may be forfeited. If I later return, I may be required to enroll at the standard or promotional pricing then available.

7. Pricing After the Five-Year Promotional Price Lock

After I have completed five (5) consecutive years of service under the Promotional Price Lock Period, Pratt & LeFevre may, in its discretion, modify, reduce, discontinue, or remove the Beyond the Tax Return promotional discount for future annual service periods. The expiration of the five-year price lock does not automatically mean that my promotional discount will be removed. Pratt & LeFevre may elect to continue the promotional discount, extend it, modify it, or otherwise continue offering preferred pricing after the initial five-year period. Any material change to my annual pricing following the Promotional Price Lock Period will be communicated before the revised pricing becomes applicable to a future annual service period. Pratt & LeFevre may also modify its standard prices, service procedures, technology, staffing, scheduling practices, administrative policies, service-delivery methods, and other prospective terms in accordance with the full Terms and Conditions.

8. No Guarantee of Tax Results

I understand that Pratt & LeFevre does not guarantee: A particular tax refund; A particular amount of tax savings; Qualification for a particular deduction or credit; Acceptance of a particular tax position by the IRS or another taxing authority; That I will never be audited or examined; or Any particular financial, tax, legal, or business result. Examples, projections, case studies, webinar presentations, and illustrations are educational and are not guarantees of my individual results.

9. My Responsibilities

I agree to provide complete, accurate, and timely financial, tax, business, and personal information reasonably required for Pratt & LeFevre to perform its services. I understand that I am responsible for reviewing my tax returns before filing and for the accuracy of information I provide. I also understand that I am responsible for appropriately operating and maintaining any entities created as part of my financial structure.

10. Legal and Professional Services

I understand that certain matters may require the involvement of appropriately licensed attorneys, CPAs, enrolled agents, tax professionals, or other qualified professionals. Unless I separately establish an attorney-client relationship with a licensed attorney, I should not assume that communications with Pratt & LeFevre are protected by attorney-client privilege.

11. Full Terms and Conditions

This Client Service Agreement summarizes key terms governing my purchase and ongoing service relationship. I acknowledge that my purchase and use of Pratt & LeFevre's services are also governed by the full Pratt & LeFevre Terms and Conditions of Services, Privacy Policy, and any applicable engagement agreement or service documentation. By completing my purchase, I agree to be bound by those documents.

Client Acknowledgment

By completing this purchase, I acknowledge that:

  • I am purchasing the Beyond the Tax Return Implementation package for $3,750, compared with the current standard price of $5,000;
  • The implementation fee is due in full before substantive work begins;
  • I have a 10-calendar-day refund period subject to the terms described above;
  • The current standard annual service price is $4,840;
  • I qualify for a promotional annual service price of $3,872, representing a 20% promotional discount from the current standard annual price;
  • That promotional pricing structure is guaranteed for my first five consecutive years of service, provided I maintain continuous service and remain in good standing;
  • After completing the five-year Promotional Price Lock Period, Pratt & LeFevre may, but is not required to, modify or discontinue the promotional discount for future service periods;
  • Any post-lock pricing change will apply prospectively and will be communicated before becoming applicable;
  • I remain responsible for the Annual Services Fee even if my tax refund is insufficient or I receive no refund;
  • Pratt & LeFevre does not guarantee any particular tax result; and
  • I have reviewed and agree to the full Pratt & LeFevre Terms and Conditions of Services.

By checking the acceptance box and completing my purchase, I agree to this Client Service Agreement and the incorporated Terms and Conditions.

Pratt & LeFevre Corporation

Utah Corporation