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Disclosure Statement

Representations: Nothing in this Memorandum and attachments rises to the level of a representation.

Certainty of result: In our communications with you, we may venture a probable estimate of the certainty of outcome of a specific tax or financial strategy. This Certainty of Result reflects (1) The soundness of our underlying suggestions, and (2) Your ability to execute on the underlying suggestions. Our Certainty of Result does not include a probable estimate of your ability to execute.

Circular 230 Disclosure. The IRS requires us to advise you that any federal tax advice contained in any of our communications with you is not intended to be used and cannot be used for the purpose of avoiding penalties under the Internal Revenue Code, or for promoting, marketing, or recommending to another party any transaction for matter addressed herein.

Any communications with Cash Flow Mastered will have numeric, graphic, or narrative presentations that are theoretical in nature. Only third parties to Cash Flow Mastered, Inc. supply non-theoretical presentations and representations.

The tax code, and related rules, regulations, procedures, and policies can change over time and the change, if any, can be material. Discussions on tax strategies provided in any communication with Cash Flow Mastered is, in our opinion, a reasonable and prudent application of the tax code and associated rules and procedures as of the date of the communication. However, our opinion is based on the information provided to us by you; if that information is not appropriate, then our opinion might change.

We have no obligation to update any communication past the date it was communicated to you.

To protect your success in the future, Cash Flow Mastered recommends our on-going monitoring process to ensure the tax and financial strategies and information provided in our communications stay responsive to relevant changes.

Any and all communication between you and Cash Flow Mastered, Inc. is © copyrighted, trademarked (TM), and proprietary material restricted solely for the use of the parties addressed in the communication. Therefore, use of any communication sent from us to you is prohibited to be used for any other situation or any other party is prohibited.

Any disputes concerning any and all communication between you and Cash Flow Mastered, Inc. is to be resolved by binding arbitration under the general guidelines of the American Arbitration Association (Utah).