Back To Business Bundle – 3x Strategy-Identification Guarantee

GUARANTEE TERMS

Back To Business Bundle – 3x Strategy-Identification Guarantee

Effective August 19, 2026

1. Offer and Parties

PRIME Corporate Services, LLC, DBA PRIME Corporate Services (“PRIME,” “we,” “us,” or “our“), offers this 3x Strategy-Identification Guarantee (the “Guarantee“) to eligible customers who purchase the Back To Business Bundle (the “Bundle“). These Guarantee Terms form part of the terms governing your purchase and should be read together with the PRIME Products and Services Purchase Agreement you accept in connection with your purchase (the “Purchase Agreement“).

This is a specific, conditional promotional guarantee concerning the Bundle. It is not a promise that you will achieve any particular filed tax result. These Terms are intended to be available for review before purchase and state the material conditions and limitations of the Guarantee.

The Bundle price of $997 is available to customers who schedule a call on or before September 1, 2026 at 11:59 p.m. Pacific Time. PRIME’s standard program price is $1,397. Applicable state and other government filing fees are additional and are excluded from the refundable Bundle Price Paid.

2. Eligibility

You are eligible for the Guarantee only if all of the following requirements are satisfied:

• You purchased the Bundle directly from PRIME and paid the applicable Bundle price, whether at the standard price or a valid promotional price.
• Your annual gross income exceeds $100,000. If you file a joint tax return, joint annual gross income may be used for this eligibility test.
• Part of that income is from an active trade or business or self-employment activity in which you or, for a joint filer, your spouse materially participate. This may include sole-proprietor or independent-contractor income, partnership income, or income associated with an actively operated business entity. Passive investment income by itself does not satisfy this requirement.
• You timely complete PRIME’s required intake and discovery process and provide information reasonably requested to perform the review.
• The information and documents you provide are materially complete and accurate to the best of your knowledge.
• You have not already received a refund under this Guarantee for the same Bundle purchase.

PRIME may request reasonable documentation to verify eligibility, such as a prior-year tax return, Form 1099, Schedule K-1, payroll record, profit-and-loss statement, or similar documentation. PRIME will not deny an otherwise valid Guarantee solely because of an immaterial omission that did not affect the review or Guarantee Calculation.

Effect of ineligibility. If you do not satisfy the eligibility requirements in this Section, the Guarantee does not apply to your purchase, and PRIME is not required to perform a Guarantee Calculation or issue a refund under this Guarantee solely because Potential Tax Savings are below the 3x threshold. This does not limit any separate cancellation, refund, or other right you may have under the Purchase Agreement or applicable law. If eligibility cannot be determined because required information is missing, PRIME will provide a reasonable opportunity to supply the information before making a final ineligibility determination.

3. The Eight-Area Tax Decoder Review

For an eligible customer who completes the required intake, PRIME will screen each of the following eight areas for potentially relevant tax-planning strategy concepts. The depth of review within a category depends on the facts and information you provide, and not every category will produce a strategy concept or potential tax savings. The review is a structured, limited-scope screening and is not a comprehensive search of every possible federal, state, or local tax strategy.

4. What PRIME Guarantees

If you satisfy Section 2 and complete the review, PRIME guarantees that its final Tax Decoder materials will either:

1. identify and document one or more tax-planning strategy concepts that, using the methodology in Section 5, show combined Potential Tax Savings of at least 3x the Bundle Price Paid; or
2. state that the 3x threshold was not met, in which case PRIME will refund the Bundle Price Paid as described in Section 9.

“Bundle Price Paid” means the amount actually paid to PRIME for the Bundle after any discount or promotional credit, excluding state filing fees, government charges, and other pass-through amounts paid to or for a third party. For example, if you paid $997 to PRIME for the Bundle, the 3x threshold is $2,991 in Potential Tax Savings.

5. How Potential Tax Savings Are Calculated

For purposes of this Guarantee only, “Potential Tax Savings” means a good-faith estimate of the reduction in tax liability associated with documented strategy concepts based on the information available when PRIME prepares your Tax Decoder materials. The calculation is not a tax return, tax opinion, or assurance of your actual tax outcome.

5.1 Measurement period

The calculation will use a single 12-month tax period identified in your Tax Decoder materials (the “Measurement Year“). Ordinarily, this will be the current tax year or the first full tax year in which the identified strategy concept could reasonably be implemented.

5.2 Baseline comparison

Potential Tax Savings are determined by comparing an estimated tax baseline using the facts you supplied without the identified strategy concept against an estimated tax result using the same material facts with the strategy concept reflected.

5.3 Tax amounts that may be included

The calculation may include estimated reductions in applicable federal income tax, self-employment or payroll-related tax attributable to you, and state or local income tax where the relevant jurisdiction and information are reasonably known. Amounts attributable solely to shifting tax liability to a later period, without reducing the estimated tax liability for the Measurement Year under the stated baseline comparison, are not counted toward the 3x threshold.

5.4 No double counting or incompatible stacking

PRIME will not count the same tax benefit more than once. Strategy concepts that are mutually exclusive will not be added together for purposes of satisfying the 3x threshold. Strategy concepts may be combined only when they can reasonably operate together based on the facts available at the time of the review.

5.5 What is not counted as Potential Tax Savings

• business revenue, profit, investment return, financing proceeds, asset appreciation, or non-tax cost savings;
• the face amount of a deduction, contribution, expense, or credit when only the resulting estimated tax effect is relevant;
• a change merely in the timing of an estimated-tax payment, or another pure timing shift, that does not reduce the estimated tax liability for the Measurement Year under the stated baseline comparison;
• tax benefits that require facts known to be absent when the Tax Decoder materials are prepared; or
• amounts that depend on knowingly incomplete, inaccurate, or unsupported customer information.

5.6 Implementation costs and contributions

Potential Tax Savings measure estimated tax impact, not overall economic profit. Some strategy concepts may require expenditures, contributions, material cash or capital commitments, professional fees, payroll changes, plan-administration fees, or other implementation costs. Your Tax Decoder materials should identify material known implementation requirements and significant cash or capital commitments when reasonably available. Any separate fee payable to PRIME that is required solely to access an identified strategy concept and is not included in the Bundle will be deducted from that strategy concept’s Potential Tax Savings for purposes of the 3x calculation.

6. Documentation of the Guarantee Calculation

Your final Tax Decoder materials will include or be accompanied by a Guarantee Calculation that identifies:

• the Bundle Price Paid and resulting 3x threshold;
• the Measurement Year;
• the strategy concepts counted toward the threshold;
• the estimated Potential Tax Savings attributed to each counted strategy concept;
• the combined Potential Tax Savings after removing duplicate or mutually exclusive benefits; and
• whether the 3x threshold was met.

Documented strategy concepts will include references to relevant tax authority, which may include Internal Revenue Code provisions, Treasury Regulations, published IRS guidance, or other applicable authority. References are provided to facilitate review by your independent licensed tax professional; they are not a legal or tax opinion from PRIME.

7. What the Guarantee Does Not Cover

• Actual or realized tax results. PRIME does not guarantee that you will actually save any particular amount, receive any refund or credit, reduce an assessed tax, or obtain any other tax result.
• Acceptance by a tax authority. PRIME does not guarantee that the IRS or any state or local authority will accept any position, filing treatment, deduction, election, classification, or other tax treatment.
• Implementation. The Guarantee is satisfied when qualifying strategy concepts meeting the 3x threshold are identified and documented. You are not required to implement them, but choosing not to implement an identified concept does not create a right to a refund.
• Changes in facts or law. Changes after delivery, including changes in income, business activity, filing status, ownership, tax law, regulations, guidance, or professional advice, may change or eliminate a strategy concept or its estimated tax effect.
• Separate products and services. The Guarantee applies only to the Bundle and does not apply to separately purchased tax preparation, bookkeeping, implementation, legal, accounting, entity, payroll, retirement-plan, or other products or services.
• Government and pass-through fees. State filing fees, licensing fees, taxes, government charges, and amounts paid to third parties are not part of the refundable Bundle Price Paid.
• Materially incomplete or inaccurate information. PRIME may deny or recalculate a Guarantee determination if materially incomplete or inaccurate customer information affected eligibility or the analysis. PRIME will provide a reasonable opportunity to cure missing or materially incomplete information before denying Guarantee eligibility or a recalculation request on that basis.

8. Automatic Refund and Recalculation Requests

8.1 Automatic refund when PRIME determines the threshold was not met

If PRIME’s final Guarantee Calculation states that combined Potential Tax Savings are below the 3x threshold, you do not need to submit a separate Guarantee claim. PRIME will initiate a refund of the Bundle Price Paid in accordance with Section 9.

8.2 If you disagree with the Guarantee Calculation

If PRIME’s Guarantee Calculation states that the threshold was met but you believe the calculation contains a material factual, mathematical, duplication, or eligibility error, you may request a recalculation by emailing support@primecorporateservices.com within 30 calendar days after the Tax Decoder materials are delivered to you.

Your request should include your full name, order number if available, the reason you believe the calculation should be revised, and any supporting information reasonably necessary to evaluate the request. If information is missing, PRIME will provide a reasonable opportunity to supply it.

PRIME will review a complete recalculation request in good faith using the same methodology in Section 5 and ordinarily provide its written determination within 10 business days. If the corrected calculation is below the 3x threshold, PRIME will approve the Guarantee refund.

9. Refund Amount and Timing

An approved or automatic Guarantee refund equals the Bundle Price Paid. It does not include government filing fees, third-party charges, or amounts paid for separately purchased products or services.

PRIME will initiate the refund to the original payment method within 10 business days after (a) the final Guarantee Calculation determines that the threshold was not met or (b) PRIME approves a recalculation request. The time required for the credit to appear after PRIME initiates it depends on the financial institution or payment network.

10. Relationship to the Purchase Agreement

The Purchase Agreement remains in effect except as expressly modified by these Guarantee Terms. To the extent the Purchase Agreement contains a general statement that PRIME makes no guarantees regarding savings, effectiveness, or value, these Guarantee Terms create a specific and limited exception solely for the 3x Strategy-Identification Guarantee described here.

This limited exception does not convert the Guarantee into a promise of actual tax savings and does not modify unrelated disclaimers, payment terms, cancellation rights, arbitration provisions, limitations, or other provisions of the Purchase Agreement except to the extent a direct conflict must be resolved to give effect to this Guarantee. In a direct conflict concerning the scope, calculation, or refund remedy of this Guarantee, these Guarantee Terms control.

11. No Legal, Tax, Accounting, or Financial Advice

PRIME is not a law firm, accounting firm, CPA firm, or financial advisory firm. Nothing in the Bundle or these Guarantee Terms creates an attorney-client, accountant-client, CPA-client, or fiduciary relationship. PRIME’s Tax Decoder materials provide research, documentation, and strategy concepts for review with your own independent licensed CPA, tax attorney, enrolled agent, or other qualified tax professional before you rely on or implement them.

Your independent tax professional is responsible for determining whether any strategy concept is appropriate for your circumstances and how it should be reported, implemented, documented, or disclosed. The Guarantee does not require your independent professional to agree with PRIME’s analysis, and such professional disagreement does not by itself establish that the Guarantee Calculation was below the 3x threshold.

12. Third-Party Providers

PRIME may use affiliated or independent providers, software, contractors, licensed professionals, or other qualified personnel to assist with fulfillment. Unless a separate written provider agreement expressly states otherwise, PRIME remains responsible for determining whether the specific Guarantee described in these Terms has been satisfied and for issuing any refund owed under this Guarantee.

13. Remedy and Non-Waivable Rights

The Bundle-price refund described in these Terms is the remedy provided by this voluntary Guarantee. Nothing in these Guarantee Terms waives or limits any right or remedy that cannot lawfully be waived under applicable federal, state, or local law. Any other contractual rights or remedies are governed by the Purchase Agreement and applicable law.

14. Changes to the Guarantee

PRIME may revise these Guarantee Terms prospectively. The version in effect on the date you purchase the Bundle governs your Guarantee. A later change will not reduce the Guarantee rights associated with a prior purchase unless you expressly agree to the change and applicable law permits it.

15. Governing Law and Disputes

These Guarantee Terms are governed by the governing-law and dispute-resolution provisions of the Purchase Agreement, including its individual arbitration provisions where applicable. Consistent with the Purchase Agreement, Utah law governs without regard to conflict-of-law principles, and any matter that is not subject to arbitration or properly heard in small-claims court is subject to the applicable state or federal courts sitting in Salt Lake County, Utah, except to the extent applicable law requires otherwise.

    These Guarantee Terms describe a conditional promotional guarantee for the Back To Business Bundle. Tax outcomes depend on individual facts, applicable law, implementation, and review by the customer’s independent licensed tax professional.