TAX HIVE ENGAGEMENT TERMS OF SERVICE

Last Updated: Nov 4, 2026

Thank you for choosing the services provided by Tax Hive LLC and its subsidiaries and affiliates (referred to as "Tax Hive," "we," "our," or "us"). These Engagement Terms of Service (the "Terms," the "Terms of Service," or the "Agreement") govern your purchase and use of Tax Hive's Services. By clicking "I Agree," using a similar method, purchasing Services, or otherwise interacting with Tax Hive, you agree to this Agreement. If you do not agree, you are not authorized to use the Services.

Tax Hive provides personal and business-to-business tax planning, advisory services, tax preparation, filing, and bookkeeping. It delivers these services through a mix of proprietary technology, third-party platforms, and professional services from licensed providers. Although Tax Hive account executives, managers, and customer relationship staff are not licensed professionals, they help coordinate services and can arrange for you to speak with licensed experts.

Your agreement with Tax Hive has two parts: (1) the Order Terms presented at the time of purchase, which describe the specific Services, price, payment schedule, and any package-specific guarantee; and (2) these Terms, which apply to every Tax Hive engagement. Section 1.3 explains which document controls if they differ. Only these two documents (and any Officer Writing) form your agreement. If anything discussed with a Tax Hive representative is important to your decision to purchase, confirm that it appears in your Order Terms or in an Officer Writing (see Section 1.3) before you complete your order.

IMPORTANT ARBITRATION NOTICE: THESE TERMS INCLUDE AN AGREEMENT TO RESOLVE CLAIMS ONLY THROUGH INDIVIDUAL (NON-CLASS) ARBITRATION AND A WAIVER OF THE RIGHT TO A JURY TRIAL AND TO PARTICIPATE IN CLASS ACTIONS. PLEASE REVIEW ARTICLE 10 CAREFULLY.

1. AGREEMENT; INCORPORATED TERMS; ORDER OF PRECEDENCE

1.1 Agreement and Scope

This Agreement outlines the terms governing your use of the Services, which may include general information provided by Tax Hive in print or digital media, or tax-related services performed by a properly licensed and registered firm authorized to offer tax planning, tax advice, tax preparation, and tax filing services, together with bookkeeping, entity formation and maintenance, business and financial advisory services, and other related services that Tax Hive offers from time to time (collectively, the "Services"). "Order Terms" means the product description, pricing, payment schedule, package-specific guarantee terms, and acceptance page presented to you at the time of purchase, together with any service-specific terms Tax Hive publishes for a particular Service.

1.2 Incorporated Terms

This Agreement incorporates by reference: (a) Tax Hive’s Privacy Statement available through the Services or on Tax Hive's website; (b) your Order Terms, including any service-specific terms Tax Hive publishes for a particular Service; and (c) third-party terms that may apply if you use a third-party service through or in connection with the Services. Your use of the Services is subject to Tax Hive’s Privacy Statement, which is incorporated into this Agreement by reference; privacy disclosures, consumer rights notices (including California notices), and data handling practices are described in Tax Hive’s Privacy Statement.

1.3 Conflicts; What Binds Tax Hive

If your Order Terms conflict with these Terms, your Order Terms control that purchase. If separately signed engagement terms between you and a licensed service provider conflict with either, the signed engagement terms control the professional services they cover. Tax Hive is bound by commitments regarding scope, price, timing, deliverables, and guarantees only when they appear in your Order Terms, these Terms, or an Officer Writing. An “Officer Writing” is a written communication, including an email, from a Tax Hive officer that identifies your order and states that it modifies this Agreement. An Officer Writing that expands your rights is effective when sent; one that reduces your rights or adds to your obligations is effective when you confirm your agreement in writing. Other statements made during sales consultations, by phone, email, or text are not part of this Agreement, and Tax Hive personnel other than officers are not authorized to modify it. Before you complete your purchase, review your Order Terms and confirm they describe everything you expect to receive; if they do not, ask for corrected Order Terms before purchasing. Mandatory consumer protections under applicable law apply.

2. RELATIONSHIP OF THE PARTIES; NO FIDUCIARY; NO LEGAL OR INVESTMENT ADVICE

2.1 Relationship and Delivery Model

Tax Hive offers tax planning, advisory, tax preparation, tax filing, bookkeeping, and related consulting services, as well as other business and financial advisory services that Tax Hive offers from time to time, to individuals and businesses. These services may be provided through a mix of Tax Hive staff, licensed professionals, independent contractors, and technology platforms operated by Tax Hive or third-party providers.

2.2 Licensed Professionals

Certain services may be performed by appropriately licensed professionals, including Certified Public Accountants, Enrolled Agents, or practicing attorneys (each, a "Tax Expert"). Tax Hive personnel who are not licensed professionals can assist with administrative coordination, customer support, information gathering, scheduling, and service delivery, but do not provide professional advice unless properly licensed. Upon request, Tax Hive will provide the credentials of the Tax Expert assigned to your engagement.

2.3 No Fiduciary; No Agency; No Legal or Investment Advice

Unless explicitly stated otherwise in writing, you agree that Tax Hive is not acting as your agent or fiduciary in connection with your use of any Services. Tax Hive does not provide legal or investment advice. Tax Expert services do not include legal, investment, estate planning, or other advice beyond what is included with the Tax Expert Services you purchase. If you purchase estate planning or another legal service as a Partner-Fulfilled Service under Section 7.11, the law firm or attorney that fulfills it provides the legal advice under its own engagement with you. Tax Hive personnel do not provide legal advice about that Service, and nothing a Tax Hive representative says about an estate plan or legal document is legal advice.

3. USE OF SERVICES; INTELLECTUAL PROPERTY; CONTENT

3.1 License and Intellectual Property

The Services are protected by copyright, trade secret, and other intellectual property laws. You are granted only the right to use the Services as described by Tax Hive. Tax Hive retains all other rights in the Services. Until this Agreement is terminated and as long as you fulfill your payment obligations and comply with this Agreement, Tax Hive grants you a personal, limited, nonexclusive, and nontransferable license to use the Services. After you have paid for them, your completed tax returns, tax savings plan, and other deliverables prepared for you are yours to keep and use for your own tax and business purposes.

3.2 Restrictions on Use

You agree not to use, and not to allow any third party to use, the Services in a manner that violates applicable law, regulation, or this Agreement. You also agree not to provide access to or share any part of the Services with third parties; not to reproduce, modify, copy, sell, trade, lease, rent, or resell the Services; not to decompile, disassemble, or reverse engineer the Services; and not to make the Services available on any file-sharing or application-hosting platform. Nothing in this Section prevents you from sharing your own deliverables with your attorney, financial advisor, lender, or another tax professional.

3.3 Content; Responsibility; License; Copies

"Content" includes any data, information, materials, text, graphics, images, software, audio, video, or works of authorship of any kind that are uploaded, transmitted, posted, generated, stored, or otherwise made available through the Services. Content includes, without limitation, content that account holders (including you) provide through the Services. By making Content available through the Services, you grant Tax Hive a worldwide, royalty-free, non-exclusive license to host, store, process, and use your Content solely to provide the Services to you, to comply with law and professional standards, and to improve the Services using de-identified or aggregated information that does not identify you. Tax Hive makes your completed deliverables available to you through the client portal, as described in Section 7.6. You should download and retain your own copies of your returns, plans, and source documents.

3.4 Prohibited Content and Conduct

You agree not to use, nor allow any third party to use, the Services to upload, post, distribute, link to, publish, reproduce, engage in, promote, or transmit content or conduct that is illegal, fraudulent, defamatory, obscene, pornographic, profane, threatening, abusive, hateful, harassing, or that would reasonably be considered offensive; that impersonates another person, falsely represents identity or qualifications, or breaches privacy; that is unfair or deceptive, creates a safety or health risk, or involves unsolicited commercial communications such as chain letters, pyramid schemes, spam, or flooding (unless permitted in writing by Tax Hive); that contains viruses, Trojan horses, worms, or other harmful software or data; or that includes content you do not own or have permission to use from the intellectual property rights holder.

3.5 Restricted Uses; Protection of Tax Hive

You must not, and must not allow users of the Services or any other party to, engage in, solicit, or promote any activity that is illegal, infringes on others' rights, or could expose Tax Hive to third-party liability. This includes unauthorized access; interference with others' use, such as denial-of-service attacks; unauthorized collection of personal information, such as phishing or harvesting; viewing or using prohibited Content; encouraging illegal activity; or probing, scanning, penetrating, or testing the vulnerability of a Tax Hive system or network. Tax Hive reserves the right to deny authorization and may terminate your use of the Services if there is reasonable suspicion that your activities fall within the restricted uses outlined above. Nothing in this Section limits your right to communicate with government agencies.

3.6 Feedback

Tax Hive may use any feedback you provide about the Services. You agree that Tax Hive may use your feedback, suggestions, or ideas in any way, including modifying services, other products, or marketing materials. You grant Tax Hive a perpetual, worldwide, fully transferable, sublicensable, non-revocable, fully paid-up, royalty-free license to use your feedback in any manner. Feedback does not include your Content, your tax return information, or your confidential business information. Tax Hive may describe its work in case studies, aggregate results, and other marketing materials in a form that does not reasonably identify you, and will take reasonable measures to de-identify individuals and businesses used in case studies and testimonials. You may opt out of having your engagement used in de-identified case studies at any time by emailing customerservice@taxhive.com; Tax Hive will honor your request for materials created after it receives your notice.

3.7 Monitoring; Disclosures

Tax Hive may, but is not required to, monitor access to or use of the Services or Content, or review or edit Content, to operate the Services, ensure compliance with this Agreement, and comply with applicable law. Tax Hive may disclose information as needed to meet legal obligations, protect Tax Hive or its customers, or operate the Services, in each case consistent with the Privacy Statement and the confidentiality rules governing tax return information. Tax Hive may refuse to post, remove, or disable any Content, in whole or in part, that it believes violates this Agreement.

4. PAYMENT, BILLING, INSTALLMENTS, CANCELLATION, REFUNDS, AND CHARGEBACKS

4.1 Payment Terms; Authorization; Currency; Transaction Details

For services billed on a payment basis, the following terms apply unless Tax Hive or its third-party affiliate notifies you otherwise in writing. This agreement includes your Order Terms, which outline the selected services, the total price, and the payment terms. Payments will be billed in U.S. dollars, and your account will be debited once you provide payment information and authorize the transaction by confirming that you have read and agreed to the terms of sale, including this agreement.

By placing your order, you authorize Tax Hive to immediately begin allocating resources to deliver the Services. In practice, this includes assigning your planning team or Tax Expert, opening your client portal, and scheduling your onboarding and planning sessions.

4.2 Accepted Payment Methods; Accuracy of Payment Information

You must pay with a valid credit or debit card; a checking or savings account with sufficient funds to cover the electronic debit for the payment due; or with another payment method that Tax Hive provides in writing. If your payment and registration information is inaccurate, outdated, or incomplete, and you do not promptly notify Tax Hive of any changes, Tax Hive may, after notice and a reasonable opportunity to correct it, suspend or terminate your account and refuse any use of the Services.

4.3 Payment Method Updates

If you do not notify Tax Hive of updates to your payment method, Tax Hive may use update services or recurring billing programs supported by your card provider to update your payment information. You authorize Tax Hive to continue billing your account using the updated information. You can update your payment method by calling 1-833-919-1992, emailing customerservice@taxhive.com, or mailing to 260 S. 1200 W., Orem, UT 84058.

4.4 Payment Options; Service Commencement; Filing Fees

In some cases, you might have different payment options, such as paying your balance in full or through automatic recurring installments. Not all options are available for every Service. The option you choose depends on the Order Terms. Once your order and initial payment are processed, your Service may start, and you can access the related Services.

Where applicable, states and jurisdictions may charge processing and registration fees. Unless required by law, Tax Hive or an authorized service provider may add a convenience fee to process your filing fees on your behalf. This fee will be disclosed to you before it is charged.

4.5 Installment Payments and Automatic Billing

If you choose periodic or installment payments ("Installment Payments"), you agree to pay the full purchase price for the Services in recurring payments, with the amount, frequency, and duration outlined in your Order Terms ("Payment Terms"). You will be charged at the start of each billing period using the payment method you provided. Depending on scheduling and circumstances, you may receive some Services before completing Installment Payments. Installment Payments are a payment schedule for a single purchase, not a subscription you can cancel. The full purchase price is owed whether or not you use the Services Tax Hive makes available to you, subject to Section 4.6 (including the Delivery Commitment) and the guarantees in Article 5. If an Installment Payment fails, Tax Hive will notify you and give you at least ten (10) days to update your payment method before suspending Services. There is no penalty for paying off the balance early.

4.6 Cancellation; Refunds; Delivery Commitment; Ongoing Services

Cancellation and Refunds. You may cancel eligible Services within seven (7) calendar days of the order date for a full refund. After this period, the sale is final, and no refunds will be issued except as explicitly stated in this Section, the guarantees in Article 5, Section 7.11, Section 12, or as required by law. Because Tax Hive begins allocating resources shortly after an order is placed, refunds are generally not available after the seven-day cancellation window, even if Services have not yet been fully delivered. To cancel within the seven-day window, call 1-833-919-1992, email customerservice@taxhive.com, or mail to 260 S. 1200 W., Orem, UT 84058. The date Tax Hive receives your notice governs.

Delivery Commitment. For tax planning Services, Tax Hive will deliver your initial tax savings plan within forty-five (45) days, or the period stated in your Order Terms, after you complete the questionnaire, provide all requested documents, and attend your planning session (your "Completion Date"). If Tax Hive does not deliver your plan within that period for reasons within its control, you may notify Tax Hive in writing, and Tax Hive will (a) pause any remaining Installment Payments until the plan is delivered, and (b) if the plan is still not delivered within thirty (30) days after your notice, at your election, refund the tax planning fees you have paid, less the value of any other Services already delivered. This Delivery Commitment does not apply to delays caused by incomplete or late information from you, by your rescheduling of sessions, or by events described in Section 10.3. The Delivery Commitment does not apply to Partner-Fulfilled Services; timing for those Services is set by the fulfilling professional and depends on your responsiveness to its requests.

Ongoing Services. Because bookkeeping services are ongoing, different cancellation terms apply. You can cancel bookkeeping services at any time by providing thirty (30) days' notice by calling 1-833-919-1992, emailing customerservice@taxhive.com, or mailing to 260 S. 1200 W., Orem, UT 84058. Payments for bookkeeping services are non-refundable except where required by law, and you will not be charged for any billing period that begins after your notice period ends. If you do not provide necessary access to bookkeeping software and/or banking and financial statements within three (3) months of the date of engagement, and this prevents Tax Hive from performing its duties, Tax Hive may, after written notice to you, suspend bookkeeping services. During any suspension, recurring billing for bookkeeping services will also be paused until access is restored and services resume.

4.7 Chargebacks and Billing Disputes

If you have a question about a charge or are dissatisfied with the Services, please contact Tax Hive first at customerservice@taxhive.com or 1-833-919-1992. Tax Hive will acknowledge your concern within two (2) business days and propose a resolution within ten (10) business days. Most billing questions are resolved this way. Nothing in this Agreement limits your rights under your card agreement regarding unauthorized transactions. If you file a chargeback without first giving Tax Hive the opportunity to resolve the matter, Tax Hive may suspend Services while the chargeback is pending and treat the matter as a dispute under Article 10.

5. LIMITED GUARANTEES AND CLAIM PROCESS

5.1 General; Package-Specific Guarantees

Tax Hive provides certain limited guarantees outlined in this Article. These guarantees are subject to the eligibility requirements, conditions, and procedures set forth below. When the conditions of a guarantee are met, Tax Hive will honor it. Except as explicitly stated in this Article or in your Order Terms, Tax Hive does not guarantee any specific tax outcome, tax savings, refund amount, audit result, or financial benefit. The guarantees in this Article apply only to the Services they describe and do not apply to Partner-Fulfilled Services unless your Order Terms state otherwise.

Package-Specific Guarantees. Your Order Terms may include different or additional guarantees for the package you purchase. If so, the Order Terms control the guarantee's scope, thresholds, and multiples, and the definitions, conditions, and claim procedures in this Article apply to that guarantee unless the Order Terms expressly state otherwise. Tax Hive may change the guarantees it offers for future purchases without amending these Terms; such changes do not affect guarantees stated in Order Terms you have already accepted.

"Identified Potential Savings" means the estimated reduction in federal and state income tax your planning team calculates would result if you implemented the strategies in your tax savings plan, based on the information you provide. Identified Potential Savings are calculated as follows: (a) they are measured for the plan tax year stated in your Order Terms, or, if none is stated, the first full tax year beginning after your purchase; (b) a recurring strategy is counted once, for that year only, and is not multiplied across future years; (c) overlapping or mutually exclusive strategies are counted only once; (d) only strategies that apply to your circumstances and are available to you under current law are counted; (e) where your Order Terms include both personal and business planning, savings are measured across both; and (f) known implementation costs and third-party fees are disclosed in the plan but are not deducted unless your Order Terms say otherwise. Your tax savings plan will state each recommended strategy, the applicable tax authority, and the Identified Potential Savings attributed to it, so you can see how the total is calculated. Identified Potential Savings are projections of what the strategies could produce, not a promise of savings you will realize; whether savings are realized depends on whether and how you implement the strategies and on your actual facts for the year.

5.2 Standardized Claim Process and Timing

To request consideration under any guarantee in this Article, you must submit a written claim explaining the basis for your request and the relief you seek, along with any relevant supporting documentation necessary for Tax Hive to assess your claim.

Unless otherwise stated in this Agreement, all guarantee claims must be submitted within thirty (30) calendar days of the event giving rise to the claim (for the guarantee in Section 5.3, delivery of your tax savings plan).

For guarantees related to tax return preparation, filing, or audit support, no claim may be submitted more than three (3) years after the relevant return is filed, regardless of when the issue is discovered.

All guarantee claims must be submitted by email to customerservice@taxhive.com or by mail to Tax Hive at 260 S. 1200 W., Orem, UT 84058. Tax Hive will acknowledge receipt in writing within five (5) business days. If you mail a claim, use a traceable method and retain copies of what you send.

Tax Hive may request additional documentation to review a claim and may require a secondary review by a senior Tax Expert or another qualified professional. Once all required documents are received, Tax Hive will review and process claims within a reasonable timeframe, typically no more than forty-five (45) calendar days, and will notify you in writing whether the claim is approved or denied, and, if denied, the reason.

Tax Hive may deny any claim that is incomplete, unsupported, submitted late, or submitted in bad faith, but will first give you a reasonable opportunity to provide any missing information.

5.3 Tax Savings Plan Potential Savings Guarantee

When you purchase an eligible tax package that includes a tax savings plan, Tax Hive will identify Identified Potential Savings based on the information and documents you provide, including prior tax returns and other relevant financial records.

This guarantee applies only to the first tax savings plan in the eligible service package. Any updated, revised, or subsequent tax plans are not covered by this guarantee unless explicitly stated in writing. This guarantee cannot be combined with any other guarantee unless Tax Hive provides written approval or your Order Terms provide otherwise.

To qualify for this guarantee, eligible customers must meet all applicable requirements, including: maintaining annual business revenue of at least $50,000; completing all required questionnaires and responding to information requests; providing requested tax documents and financial information within thirty (30) days of your initial payment, or within any longer period specified in your Order Terms or agreed to in writing; and scheduling and attending necessary tax plan reviews or strategy sessions as reasonably requested by Tax Hive.

If Tax Hive does not determine Identified Potential Savings that meet or exceed the thresholds described below, Tax Hive will refund the purchase price of the tax planning Service as follows, and the plan remains yours to keep:

Customers with annual business revenue between $50,000 and $100,000 receive a refund if Tax Hive does not determine Identified Potential Savings at least equal to the purchase price of the tax planning service. Customers with annual business revenue exceeding $100,000 receive a refund if Tax Hive does not determine Identified Potential Savings at least twice the purchase price of the tax planning service.

Enhanced Guarantees in Order Terms. If your Order Terms include an enhanced savings guarantee (for example, a higher multiple of your planning fee), that multiple replaces the thresholds above, and all other definitions, conditions, and procedures in this Article apply to the enhanced guarantee. The "fee" or "purchase price" used to calculate any multiple is the amount you actually paid for the tax planning Service after discounts, excluding tax preparation, bookkeeping, entity formation, and other separately priced Services.

Revenue Tier. Because the thresholds above depend on your annual business revenue, if Tax Hive determines during planning that your actual business revenue places you in a different tier than the one reported at purchase, the threshold for your actual tier applies. Your purchase price will not change without your written agreement.

5.4 Maximum Refund Guarantee

If you receive a larger refund or a lower tax bill using a different tax preparation method for the same tax year and with the same information, Tax Hive will refund the fees paid to prepare and file the relevant tax return through the Services.

To qualify for this guarantee, the comparison must be based on the same tax year, the same taxpayer information, and the identical financial data used to prepare the original return. Differences arising from changes in taxpayer information, newly discovered documentation, amended financial records, or positions taken by another preparer that are unsupported or inconsistent with applicable tax law will not qualify.

This guarantee does not apply if the larger refund or smaller tax liability results from inaccurate, incomplete, or misleading information provided to Tax Hive; conflicting interpretations of tax law; or changes to tax laws or administrative guidance that occur after the original return was prepared or filed.

Refunds under this guarantee are limited to the tax preparation and filing fees paid to Tax Hive for the applicable return and exclude fees for tax planning, advisory, bookkeeping, or other add-on services.

5.5 100% Accuracy Guarantee

If a tax return prepared by Tax Hive contains an error that results in penalties or interest assessed by the Internal Revenue Service or a state tax authority, Tax Hive will reimburse you for penalties and interest resulting from the calculation error, up to $10,000. Tax Hive will also prepare any corrected or amended return needed to correct the error at no additional charge.

This guarantee covers only penalties and interest directly caused by calculation errors made by Tax Hive when preparing the tax return. It does not cover additional taxes owed, nor penalties or interest resulting from incomplete, inaccurate, or inconsistent information you provide; your failure to provide required details; your decision not to claim available deductions or credits; unsupported or incorrect tax positions taken at your request; or changes in tax law after the return is filed.

You are responsible for reviewing the final tax return before filing and confirming that all information on the return is complete and accurate.

This guarantee is the specific remedy for preparer calculation errors. It is paid in addition to and is not reduced by the limitations in Article 10.

5.6 Audit Support Guarantee

If you receive an audit notice from the Internal Revenue Service or a state taxing authority regarding a tax return prepared and filed by Tax Hive, Tax Hive will provide audit support to help you understand the audit process and prepare an appropriate response.

Audit support provided under this guarantee may include reviewing the audit notice, explaining issues raised by the taxing authority, assisting in organizing relevant documentation, and providing general guidance on the audit process.

Audit support under this guarantee does not include legal representation, representation before a taxing authority, or formal advocacy related to the audit, unless separately agreed in writing under a different engagement. Representation before the Internal Revenue Service or a state taxing authority by a Certified Public Accountant, Enrolled Agent, or attorney is available as a separately priced Service. If you want representation, Tax Hive will provide a written fee quote before any representation work begins.

If Tax Hive cannot provide the audit support described in this section, it will refund the preparation and filing fees for the relevant tax return.

6. COMMUNICATIONS; HELP AND SUPPORT; DATA SECURITY; ADDITIONAL TAX HIVE SERVICES

6.1 Communications

Tax Hive may be required by law to send you notices about the Services or third-party products. You agree that Tax Hive may send these notices via email, post them on Tax Hive websites or platforms, and communicate via SMS or phone calls, as allowed by law and based on your preferences and consent.

6.2 Help and Support

Tax Hive may use various methods to provide technical support and customer service for the Services, including in-product tools, widgets, internet support, remote access, online community, chat, email, video, SMS, and phone. Support terms, including any additional fees, may change as announced by Tax Hive from time to time, but no additional support fee will apply to Services you have already purchased.

6.3 Additional Services

You may be offered other services, products, or promotions from Tax Hive ("Tax Hive Services"). Additional terms, conditions, and fees may apply. For certain Tax Hive Services, you may need to upload or enter data, such as names, addresses, phone numbers, purchase details, or similar information. You authorize Tax Hive to use information about your business and experience to provide Tax Hive Services, develop new products and services, and improve the Services, consistent with the Privacy Statement and Section 6.4.

6.4 Data Security; Personnel; Tax Return Information

Tax Hive maintains a written information security program designed to comply with the FTC Safeguards Rule, including access controls, encryption of your information in transit and at rest, employee training, and oversight of service providers that handle your information. Some administrative and support functions may be performed by Tax Hive personnel or contractors located outside the United States; those personnel work under confidentiality obligations and are granted access only to what their role requires. Tax return information is used and disclosed only as permitted by Internal Revenue Code Section 7216 and its regulations; when the law requires your consent for a particular use or disclosure, Tax Hive will request it separately, and you may decline. If Tax Hive discovers unauthorized access to your personal information, it will notify you as required by applicable law and explain what happened and what steps you can take.

7. PROFESSIONAL SERVICES TERMS; CLIENT RESPONSIBILITIES; RELIANCE; INDEMNIFICATION AND HOLD HARMLESS

7.1 Pricing and Service Selection

Prices for Professional Tax Services are set when you select a service package and approve payment, and they may change over time. Once you complete your purchase of the chosen service, your price remains the same unless otherwise stated in writing for add-on services, expanded scope, or additional filings you request. Tax Hive will not increase your price or add Services to your order without your written approval.

7.2 Professional Tax Services; Tax Expert; Scope Limitations; Implementation Roles; Prior-Year Lookback

Professional Tax Services are provided by a Tax Expert, such as a Certified Public Accountant, Enrolled Agent, or practicing attorney, and may be supported by tax associates or administrative staff. Certain tax topics or situations may fall outside the scope of the services you purchase, as determined by the Tax Expert based on complexity, timing, or professional standards. Your Tax Expert will promptly inform you if a topic is outside your purchased scope and what it would cost to add it. The assistance depends on the information you provide. If you provide inaccurate, incomplete, or inconsistent details, the advice or preparation may be incorrect.

A Tax Expert may be legally or professionally required to sign a return as the preparer and will then be primarily responsible for preparing it. You still need to review your return before filing to ensure it is complete and accurate.

The Professional Tax Services provided under this Agreement are limited to tax planning, tax preparation, tax filing, bookkeeping, entity, business, and financial advisory services, and related advisory services specifically included in the service package you purchase. These services do not include legal advice, investment advice, securities advice, estate planning, financial planning, or other professional services unless explicitly agreed to in a separate written engagement or purchased as a Partner-Fulfilled Service under Section 7.11, in which case the outside professional provides those services. Tax Hive does not act as your attorney, investment adviser, broker, or fiduciary. You should consult qualified, licensed professionals for guidance on legal, investment, estate, or financial matters outside the scope of the Services.

Implementation Roles. Tax planning Services produce a written tax savings plan and, where your Order Terms include implementation support, provide advisory assistance in carrying it out. Implementation is a shared effort. Tax Hive's planning team advises you on each strategy, prepares or helps prepare supporting documentation within the scope of your package, coordinates with third-party facilitators that Tax Hive refers you to, and attends related calls as your Order Terms describe. You decide which strategies to adopt, and you are responsible for approving, signing, and funding each step, making operational changes within your business (for example, adjusting payroll or opening an account), and completing any step that only you can take. Tax Hive does not execute transactions, make changes within your business, or act with third parties on your behalf unless a separate written engagement or Section 9.2 says so. Your plan will state, for each recommended strategy, the steps Tax Hive will handle and the steps you will handle. If you choose not to implement a strategy, the Identified Potential Savings attributed to it will not be realized, and that is not a failure of the Services.

Prior-Year Lookback. If your Order Terms include a lookback to a prior tax year, Tax Hive will identify strategies that may still be available for that year and explain the steps needed to use them. Because most past decisions cannot be changed, retroactive planning is limited, and Tax Hive does not promise that savings can be achieved for past years. Preparing and filing an amended return is a tax preparation Service priced separately under your Order Terms or Tax Hive's then-current rates. It requires you to provide the source documents for the original return, even if another preparer already has them.

7.3 Your Planning Team; Reassignment; Support Period; Completion of Services

Tax Hive will assign a designated planner or Tax Expert to your engagement, and you may schedule time with that person. For quick questions, you may instead speak with the first available team member, much as a patient may see any available doctor in a practice rather than wait for a specific one. Tax Hive or its service providers may reassign your engagement to a different Tax Expert for reasons such as expertise, workload, availability, or departure. When that happens, Tax Hive will notify you, and the new Tax Expert will have access to your complete file. For Partner-Fulfilled Services, Tax Hive may arrange for a different qualified professional or firm if the original one cannot serve your state, declines the engagement, or becomes unavailable, and will notify you when that occurs. Tax planning engagements include access to your planning team for one (1) year after delivery of your initial plan, unless your Order Terms state a different period. If you purchase recurring Services, access continues as those Order Terms describe. Tax preparation engagements typically end when your e-filed returns are submitted and accepted by the appropriate taxing authority, or when completed returns are provided to you for paper filing.

7.4 Information You Provide; Accuracy; Timing; Extensions

Your Tax Expert will prepare your returns and tax plan based solely on the information you provide. You will submit information by uploading documents in an acceptable electronic format and by responding to requests via a secure portal or other protected methods. You are responsible for promptly providing all information needed to prepare accurate, thorough returns and plans. You confirm that all information you provide is true, accurate, and complete, and that you have the authority to share it with Tax Hive and its service providers.

Providing false information or fake documents can result in civil and criminal penalties. You are fully responsible for any misconduct, including attempting to file fraudulent claims or returns. Neither Tax Hive nor its Suppliers or Tax Experts are liable for any incomplete or false information you submit to deceive government authorities.

Tax Hive and its service providers may cancel Professional Tax Services if you do not provide the requested information or fail to respond promptly to requests, after giving you written notice and at least thirty (30) days to respond. If you submit information less than thirty (30) calendar days before a filing deadline, you may need to file an extension, or the service provider may not meet the deadline.

Tax Hive reserves the right to request an extension for your tax return(s) if needed, based on the progress and timing of tax preparation. If you do not want an extension filed on your behalf, you must notify Tax Hive explicitly before the tax deadline. Tax Hive will notify you when it files an extension on your behalf. An extension extends the filing deadline, not the payment deadline; your Tax Expert will help you estimate any payment due with the extension.

7.5 No Audit; No Obligation to Discover Prior-Year Issues

The Services do not guarantee detection of errors, fraud, or other irregularities in prior-year returns or documents, even if such issues exist. Your Tax Expert will not independently audit or verify the information you provide, though they may request clarification. If your Tax Expert identifies an apparent issue in a prior-year return during the Services, they will inform you.

7.6 Recordkeeping; Documentation; Substantiation

You are responsible for maintaining adequate documentation to verify the accuracy and completeness of your tax returns and for complying with federal and state recordkeeping regulations, including those of the Internal Revenue Service. Tax Hive and its service providers are not required to store your tax documents unless mandated by law. Tax Hive retains copies of returns and plans it prepares for the period required by law and makes your completed deliverables available to you through the client portal during that period.

7.7 Review and Approval of Final Returns; E-Signature Authorization

You are responsible for ensuring the accuracy of the data in your final tax return(s). Your Tax Expert will file the returns only after receiving your approval. You must carefully review either an electronic or a physical copy of the completed returns for accuracy and completeness. If you find errors before approving, you agree to notify your Tax Expert promptly so they can make the necessary corrections.

To approve electronic filing, you may need to electronically sign IRS Form 8879 (along with any relevant state or local authorization forms) using a third-party e-signature provider. By signing these forms, you confirm that you (and any joint filer) have received, reviewed, and approved the final return(s) as complete and accurate.

7.8 Electronic Filing; Paper Filing

Electronic filing may not be available for certain returns or in specific jurisdictions. The Tax Expert's role in e-filing is limited to making commercially reasonable efforts to transmit the return to the relevant taxing authority. If e-filing is unavailable or the transmission is not accepted, you may need to sign and mail the return(s) directly to the taxing authority, and your Tax Expert will notify you promptly and provide filing instructions. When paper filing is used, services are considered complete once the return(s) and instructions are provided to you. You are responsible for postage and mailing.

7.9 Interpretation of Tax Law; Positions Taken

Your Tax Expert will exercise reasonable professional judgment to resolve questions in your favor when a tax law is unclear, provided that doing so is permitted by professional conduct rules and applicable law and that there is substantial authority for it. If there are conflicting interpretations of the law, the Tax Expert may explain the different possible positions. The Tax Expert may also follow the position you request, provided it aligns with applicable law and professional obligations.

Tax planning strategies and positions discussed through the Services are based on current interpretations of applicable tax laws, regulations, and administrative guidance. Because tax laws are complex and subject to interpretation, and because tax authorities may challenge or interpret tax positions differently, Tax Hive cannot guarantee that any tax strategy, position, or interpretation will be accepted by the Internal Revenue Service or other taxing authorities. You understand and agree that the ultimate determination of tax liability rests with the applicable taxing authority and that Tax Hive is not responsible for adverse determinations resulting from differing interpretations of tax law.

7.10 Foreign Account and Foreign Asset Reporting

The United States requires reporting of certain direct and indirect interests in foreign bank accounts and financial assets. Failure to comply can result in significant civil and criminal penalties. You must inform your Tax Expert of all foreign assets. Your Tax Expert may determine that you are ineligible for services based on your foreign reporting obligations. Preparation of the FBAR (FinCEN Form 114) and other foreign information returns is not included in standard packages but is available as a separately priced Service where Tax Hive offers it; ask your Tax Expert for a quote. If the information you provide indicates a foreign reporting obligation outside your purchased scope, your Tax Expert will let you know. Unless you have purchased foreign reporting Services, you, not Tax Hive or its providers, are responsible for any penalties for failing to file or filing required foreign reporting forms late, including, but not limited to, FBAR Form 114.

7.11 Partner-Fulfilled Services; Referred Services

Some Services that Tax Hive sells are delivered by outside licensed professionals, such as estate planning packages fulfilled by independent law firms and attorneys (“Partner-Fulfilled Services”). For Partner-Fulfilled Services, Tax Hive sells and bills the Service, coordinates delivery, and remains your point of contact. The outside professional performs the work under its own engagement terms and professional standards and is responsible for it. Separately, Tax Hive may introduce you to independent third parties with which you contract directly, such as IRA custodians, brokerage firms, lenders, insurance providers, or investment professionals (“Referred Services”). Tax Hive is not a party to your agreement with a Referred Services provider, does not supervise or control its work, and is not responsible for its performance, its fees, or any investment or financial outcome. Tax Hive may receive compensation from some providers for referrals; where it does, Tax Hive will disclose that it may be compensated before you engage the provider. Your Order Terms will identify whether a purchased Service is Partner-Fulfilled.

Legal Services. When a Partner-Fulfilled Service includes legal services, such as an estate plan, the attorney-client relationship is solely between you and the law firm or attorney that performs the work (the “Firm”). Tax Hive is not a law firm, does not practice law, and is not a party to that relationship. The Firm will confirm the engagement with you, which may include a conflicts check and a separate engagement letter under Section 7.14. Tax Hive does not direct or control the Firm’s professional judgment. Information you share with Tax Hive is not protected by the attorney-client privilege, so share information about your legal matter directly with the Firm. The Firm determines, based on your state of residence and its licensing and professional obligations, whether and in what form it can provide the Service to you, including the governing law of any trust or other document. It prepares the documents based on the information you provide. You are responsible for signing, witnessing, and notarizing the documents as the Firm instructs; for retitling assets and updating beneficiary designations needed to fund a trust, unless your Order Terms include that work; and for updating your plan when your circumstances change. Tax Hive does not store executed estate planning documents unless your Order Terms specify otherwise. If the Firm cannot provide the Service you purchased, Tax Hive will offer an alternative where one is available; if you decline the alternative, or none is available, Tax Hive will refund the fees paid for that Service, and the seven-day cancellation window in Section 4.6 does not limit this refund.

7.12 Reliance on Client Information; No Audit or Verification

Tax Hive and any licensed professionals or service providers engaged through the Services are entitled to rely on the accuracy and completeness of the information, documents, and representations you provide. Tax Hive and its Suppliers will not independently audit or verify that information.

7.13 Indemnification and Hold Harmless

You agree to indemnify, defend, and hold harmless Tax Hive LLC, its affiliates, subsidiaries, suppliers, and each of their respective officers, employees, contractors, agents, and service providers (collectively, the "Tax Hive Parties") from and against any and all third-party claims, demands, actions, proceedings, liabilities, damages, losses, penalties, interest, costs, and expenses (including reasonable attorneys' fees and costs of defense) arising out of or relating to: inaccurate, incomplete, or misleading information or documentation you provide; your failure to comply with applicable tax laws, regulations, filing obligations, or recordkeeping requirements; any tax positions you direct your Tax Expert to take despite the Tax Expert's advice; your material violation of this Agreement; or any third-party claims arising from your misuse of the Services. This Section does not require you to indemnify any Tax Hive Party for claims to the extent caused by that Tax Hive Party's negligence, willful misconduct, or breach of this Agreement. This obligation survives the termination of this Agreement. Tax Hive reserves the right to assume the exclusive defense and control of any matter otherwise subject to indemnification by you. In that case, you agree to cooperate with Tax Hive in asserting any available defenses.

7.14 Engagement Letter; Professional Standards

Tax Hive sells and coordinates the Services, and licensed Tax Experts perform the professional work and sign returns where required by law. These Terms, together with your Order Terms, constitute the engagement letter for the Services. Tax Experts perform the Services in accordance with the professional standards applicable to their licenses, including IRS Circular 230 and, for Certified Public Accountants, the AICPA Statements on Standards for Tax Services. If a Tax Expert or provider firm requires a separate signed engagement letter under its professional standards, it will be provided to you, and Section 1.3 will govern the professional services it covers.

8. DISCLAIMER OF WARRANTIES

8.1 "As Is"

YOUR USE OF THE SERVICES AND CONTENT IS AT YOUR OWN RISK. EXCEPT AS SET FORTH IN THIS AGREEMENT (INCLUDING THE GUARANTEES IN ARTICLE 5 AND THE PROFESSIONAL STANDARDS IN SECTION 7.14), THE SERVICES ARE PROVIDED "AS IS."

8.2 Warranty Disclaimers

To the fullest extent permitted by law, Tax Hive, its affiliates, and its third-party providers, licensors, distributors, or suppliers (collectively, "Suppliers") disclaim all warranties, whether express or implied, except those expressly stated in this Agreement. This includes any warranty of suitability for a particular purpose, title, merchantability, data loss, non-interference, non-infringement, or the accuracy, reliability, or quality of content in or linked to the Services. Tax Hive, its affiliates, and Suppliers do not guarantee that the Services are secure or free from bugs, viruses, interruptions, errors, theft, or destruction. If implied warranties are not disclaimable by law, any such warranties are limited to the duration of your engagement. No oral or written information provided by Tax Hive, its personnel, or Tax Experts shall create any warranty not explicitly stated in this Agreement, your Order Terms, or an Officer Writing.

8.3 No Compliance Warranty

Tax Hive, its affiliates, and Suppliers disclaim any representations or warranties that your use of the Services will fulfill or guarantee compliance with any legal obligations, laws, or regulations, except that Tax Experts will perform the Services in accordance with applicable professional standards, as described in Section 7.14.

9. THIRD-PARTY SERVICES

9.1 Third-Party Services; Authorization

Partner-Fulfilled Services providers and Referred Services providers may offer legal advice, investment guidance, entity formation, estate planning, and other services. You authorize Tax Hive to share your information with these providers to deliver services on your behalf and in accordance with your instructions, but only after you have agreed to use that provider.

9.2 Consent; Disclosures; Limited Agency

To enable third-party services, Tax Hive may need your explicit consent to share and use your information. By accepting the third-party service agreements and consents, you authorize Tax Hive to share and use your information, including your name and address, with the third party to provide the services. For certain third-party services, Tax Hive may act on your behalf, using your information to help you obtain a benefit from the third party. You understand that Tax Hive does not decide whether you receive the benefit and that you are solely responsible for meeting third-party requirements and complying with applicable laws.

You may need to provide account numbers, passwords, security questions and answers, and other essential login information ("Login Details"). You affirm that you have the authority to share Login Details and appoint Tax Hive as your agent with limited power of attorney to access third-party services on your behalf solely to deliver the specific requested services and for no other purpose. You may revoke this authorization at any time by written notice to Tax Hive; revocation may prevent Tax Hive from completing the affected Services. Tax Hive stores Login Details securely as described in Section 6.4 and deletes them when they are no longer needed for the Services.

9.3 Third-Party Terms

Third-party terms and conditions are typically available on the third party's website. Your use of third-party services constitutes your acceptance of these terms. If you want Tax Hive to stop sharing your information with third parties that require ongoing access, you should stop using those third-party services and notify Tax Hive in writing. Be sure to review the terms of any third-party services before using them.

10. LIMITATION OF LIABILITY; DAMAGES; DISPUTE RESOLUTION AND ARBITRATION

10.1 Liability Cap

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE TOTAL CUMULATIVE LIABILITY OF TAX HIVE AND ITS SUPPLIERS FOR ANY CLAIM ARISING OUT OF OR RELATING TO THE SERVICES OR THIS AGREEMENT, WHETHER BASED IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, STATUTE, OR ANY OTHER LEGAL THEORY, SHALL NOT EXCEED THE TOTAL AMOUNT OF FEES PAID BY YOU TO TAX HIVE FOR THE SPECIFIC SERVICES GIVING RISE TO THE CLAIM. AMOUNTS PAID UNDER THE GUARANTEES IN ARTICLE 5 ARE IN ADDITION TO THIS CAP AND ARE NOT COUNTED AGAINST IT.

10.2 Limitation of Damages (Including Consequential Damages)

TAX HIVE AND ITS SUPPLIERS SHALL NOT BE LIABLE, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), OR OTHERWISE, FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR EXEMPLARY DAMAGES, INCLUDING LOSS OF PROFITS, LOSS OF DATA, INVESTMENT LOSSES, OR OTHER INTANGIBLE LOSSES. THIS LIMITATION APPLIES TO ALL SUCH DAMAGES ARISING FROM OR RELATING TO THE USE OR INABILITY TO USE THE SERVICES, ANY TAX POSITIONS YOU TAKE, DELAYS, ERRORS, OR OMISSIONS IN PREPARING OR FILING YOUR TAX RETURN, OR INCORRECT OR INCOMPLETE INFORMATION PROVIDED TO TAX HIVE OR ITS SUPPLIERS. TAX HIVE SHALL NOT BE LIABLE FOR ANY PENALTIES, INTEREST, OR ADDITIONAL FEES ASSESSED BY TAXING AUTHORITIES DUE TO YOUR TAX POSITIONS OR THE TIMING OF YOUR FILINGS, EXCEPT AS EXPRESSLY PROVIDED IN ARTICLE 5. NOTHING IN THIS ARTICLE LIMITS LIABILITY THAT CANNOT BE LIMITED UNDER APPLICABLE LAW, INCLUDING LIABILITY FOR FRAUD OR WILLFUL MISCONDUCT.

10.3 Force Majeure

Tax Hive shall not be liable for any default or delay in performing its obligations under this Agreement to the extent that performance is delayed or prevented by causes beyond reasonable control, including acts of God, natural disasters, terrorist acts, war or hostilities, labor disputes, civil disturbances, actions or omissions of third parties, electrical or communication failures, or government action, including taxing authority system outages. Tax Hive will notify you of any such delay affecting your Services and resume performance as soon as reasonably possible.

10.4 Notice of Dispute; Informal Resolution

Before initiating arbitration or any other formal dispute process related to the Services or this Agreement, you agree to send a written notice to Tax Hive describing the dispute and the relief you seek. You must wait at least thirty (30) days after Tax Hive receives this notice to allow the parties to attempt to resolve the dispute informally. Notice should be sent by mail to 260 S. 1200 W., Orem, UT 84058, or by email to legal@taxhive.com. Tax Hive will acknowledge your notice within five (5) business days and will make a good-faith effort to resolve the dispute within the thirty-day period. Tax Hive will follow the same process before initiating any formal proceeding against you.

10.5 Agreement to Arbitrate; FAA; Arbitrator Authority

ANY DISPUTE OR CLAIM RELATED IN ANY WAY TO THE SERVICES OR THIS AGREEMENT WILL BE SETTLED BY BINDING ARBITRATION INSTEAD OF A COURT, except that either party may bring claims in small claims court if they qualify. The Federal Arbitration Act governs the interpretation and enforcement of this arbitration clause; the arbitrator will apply Utah law to all other issues. All questions, including those concerning the scope and enforceability of this arbitration clause, are for the arbitrator to decide. Notwithstanding anything to the contrary, any party may at any time seek injunctions or other forms of equitable relief from any court with proper jurisdiction. The arbitrator may award any individual relief that a court could award, including the remedies in Article 5.

10.6 Class Action Waiver; Individual Proceedings Only

WE EACH AGREE THAT ANY AND ALL DISPUTES MUST BE BROUGHT IN THE PARTIES' INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS OR REPRESENTATIVE PROCEEDING. BY ENTERING INTO THIS AGREEMENT AND AGREEING TO ARBITRATION, YOU AGREE THAT YOU AND TAX HIVE EACH WAIVE THE RIGHT TO FILE A LAWSUIT AND THE RIGHT TO A TRIAL BY JURY. YOU AGREE TO WAIVE THE RIGHT TO PARTICIPATE IN A CLASS ACTION OR LITIGATE ON A CLASS-WIDE BASIS, AND YOU AGREE THAT YOU HAVE EXPRESSLY AND KNOWINGLY WAIVED THESE RIGHTS. IF THIS CLASS ACTION WAIVER IS FOUND UNENFORCEABLE AS TO A PARTICULAR CLAIM, THAT CLAIM WILL PROCEED IN COURT RATHER THAN IN ARBITRATION, AND THE REMAINDER OF THIS ARTICLE WILL CONTINUE TO APPLY.

10.7 Arbitration Procedures; AAA; Fees; Venue; Finality; Survival

To initiate arbitration, send a letter requesting arbitration and describing your claim to Tax Hive at 260 S. 1200 W., Orem, UT 84058, or by email to legal@taxhive.com. Arbitration will be conducted by the American Arbitration Association ("AAA") before a single AAA arbitrator under AAA rules (including the AAA Consumer Arbitration Rules where applicable to your claim), available at www.adr.org or by calling 1-800-778-7879. Filing, administration, and arbitrator fees and costs will be paid in accordance with AAA rules. Each party shall cover its own attorneys' fees and costs incurred in arbitration; however, if the arbitrator finds a party's claims or defenses frivolous, that party will be responsible for the other party's reasonable attorneys' fees.

Arbitration shall take place in Utah County, Utah, unless the parties agree to conduct it remotely or at another mutually agreed-upon location. If you are an individual, you may elect to have the arbitration conducted remotely. It may be held by telephone, based on written submissions, or in person, depending on what is most appropriate under AAA rules. The arbitrator's decision shall be final and not subject to appeal except as the Federal Arbitration Act allows. Judgment may be entered in any court with jurisdiction. This arbitration provision remains in effect even after the expiration, termination, or rescission of this Agreement.

11. CHANGES TO TERMS

Tax Hive may update this Agreement periodically. Changes will not be applied retroactively, and the latest version, posted on Tax Hive's website, will govern our ongoing relationship with you. Tax Hive will give you at least thirty (30) days' advance notice, by email or through the client portal, of any material change that reduces your rights or increases your obligations, except when a change is required by law or needed to address security or fraud. Changes do not apply to Services you purchased before the change took effect unless they benefit you or are required by law. If you do not agree to a change, you may stop purchasing new Services; your existing Services will continue under the terms in effect when you purchased them.

12. SUSPENSION AND TERMINATION

Tax Hive may, with written notice to you, restrict, deny, terminate this Agreement, or suspend the Services, in whole or in part, if Tax Hive reasonably determines that your use violates the Agreement, is improper, or substantially exceeds or differs from normal use by other users. This includes situations that raise reasonable suspicion of fraud or misuse, security concerns, illegal activity, or unauthorized access, in which case Tax Hive may act immediately and provide notice afterward. It may also include actions necessary to protect the integrity or availability of the Services or systems, to comply with the law, or if you withdraw consent to receive electronic communications and the Services cannot be delivered without them.

Once you receive notice that your use has been terminated, you must immediately stop using the Services. Any unpaid amounts for Services already delivered will become due. Termination does not affect Tax Hive's rights to receive payment for Services delivered. If Tax Hive terminates for a reason other than your breach of this Agreement, Tax Hive will refund any prepaid fees for Services not yet delivered. If Tax Hive terminates because of your breach, no refund is due except as required by law. The provisions that by their nature should survive termination will remain in effect, including, without limitation, Articles 3 (Intellectual Property), 4 (Payment Obligations), 5 (Limited Guarantees, for Services delivered), 7 (Professional Services Terms; Client Responsibilities; Reliance; Indemnification and Hold Harmless), 8 (Disclaimer of Warranties), 9 (Third-Party Services), 10 (Limitation of Liability; Damages; Dispute Resolution and Arbitration), 13 (Governing Law), and 14 (General Provisions), as well as any other provisions that reasonably should survive termination.

13. GOVERNING LAW

Utah state law governs this Agreement despite any conflict-of-laws provisions, except where the Federal Arbitration Act applies to the enforcement and interpretation of arbitration. If you are a consumer, nothing in this Section deprives you of protections under the law of your state of residence that cannot be waived by agreement.

14. GENERAL PROVISIONS; ENTIRE AGREEMENT; SEVERABILITY; ASSIGNMENT; CONTACT

This Agreement, including all incorporated and referenced terms (including your Order Terms), constitutes the entire agreement between you and Tax Hive regarding its subject matter. It supersedes all prior understandings, communications, and agreements, whether oral or written, regarding the same subject, except for commitments recorded in your Order Terms or in an Officer Writing. If any court or arbitrator with proper jurisdiction finds any part of this Agreement invalid, that section will be removed without affecting the rest; the remaining terms will remain in effect. The United Nations Convention on Contracts for the International Sale of Goods does not apply.

You may not assign or transfer this Agreement without Tax Hive's written approval, which will not be unreasonably withheld. Tax Hive may assign or transfer this Agreement without your consent to an affiliate, to a company resulting from a sale of assets, or to a successor by merger, provided the assignee assumes Tax Hive's obligations to you. Any assignment in violation of this section is void. To request a transfer of this Agreement, contact Tax Hive by email at legal@taxhive.com.

If you have any questions or concerns about our products or services, you can contact Tax Hive by mail at 260 S. 1200 W., Orem, UT 84058; by phone at 1-833-919-1992; or by email at customerservice@taxhive.com.