PRIVACY POLICY Effective date: August 1, 2026 1. SCOPE OF THIS PRIVACY POLICY This Privacy Policy explains how Sekov Tax Advisors LLC ("Sekov," "we," "us," or "our") collects, uses, discloses, stores, and protects information obtained through sekovtax.com, online forms, scheduling tools, secure upload systems, client portals, electronic communications, payment systems, and related online services that link to this Policy. This Policy applies to website visitors, prospective clients, current clients, and other individuals who communicate with us online. A separate engagement agreement governs professional services. If this Policy conflicts with a signed engagement agreement regarding a specific engagement, the engagement agreement controls to the extent of the conflict. 2. INFORMATION WE MAY COLLECT We may collect information that you provide directly, including your name, email address, telephone number, mailing address, state of residence, preferred contact method, appointment information, service interests, tax years involved, deadlines, general financial or tax circumstances, questionnaire responses, uploaded documents, payment information, and communications with Sekov. When you become a client or ask us to evaluate a potential engagement, the information may include tax returns, wage and income records, business records, financial statements, notices from taxing authorities, identity documents, dependent information, banking instructions, and other information reasonably necessary to evaluate or perform the requested services. We may also collect limited technical information automatically, such as Internet Protocol address, browser type, device type, operating system, referring pages, pages viewed, date and time of access, general location derived from an IP address, and cookie or analytics identifiers. 3. SENSITIVE INFORMATION AND SECURE SUBMISSION Do not place Social Security numbers, full bank account numbers, passwords, identity protection PINs, copies of government identification, tax returns, or other highly sensitive information in ordinary website contact forms, text messages, or unencrypted email. When sensitive information is needed, use the secure upload method or client portal provided by Sekov. Submit only information that is reasonably requested for the service being considered or performed. No method of electronic transmission or storage is completely risk-free, and Sekov cannot guarantee absolute security. 4. HOW WE USE INFORMATION We may use information to respond to inquiries; evaluate whether Sekov can accept an engagement; identify services that may apply; prepare proposals, quotes, and engagement documents; schedule meetings; communicate about documents and deadlines; perform tax preparation, planning, notice, representation, administrative, and related services; process payments; deliver work product; maintain business and tax records; improve our website and client experience; prevent fraud and security incidents; comply with professional, legal, tax, insurance, and regulatory obligations; and establish, exercise, or defend legal rights. We may send service-related communications about an inquiry or engagement. Educational or promotional communications are sent only as permitted by law and may be discontinued using the unsubscribe method provided or by contacting us. 5. TAX RETURN INFORMATION AND CONFIDENTIALITY Information furnished for, or derived in connection with, the preparation of a tax return may be protected as tax return information under federal law. Sekov does not use or disclose tax return information except as permitted by law, as reasonably necessary to provide the requested services, or pursuant to a valid written consent when consent is required. This Privacy Policy is not a consent under Internal Revenue Code Section 7216 and does not authorize Sekov to use or disclose tax return information for a purpose that requires a separate consent. Any required consent will be presented separately. 6. HOW INFORMATION MAY BE DISCLOSED We do not sell personal information. We may disclose information to service providers and professional vendors that support our operations, such as website hosting, secure file transfer, client portal, scheduling, email, cloud storage, tax software, e-signature, payment processing, bookkeeping, cybersecurity, backup, printing, mailing, and technical support providers. These providers receive information only as reasonably necessary to perform services for Sekov and are expected to protect it under applicable agreements and law. We may also disclose information to federal, state, local, or foreign taxing authorities; governmental agencies; courts; law enforcement; regulators; professional advisers; insurers; or other parties when authorized by you, required by law, necessary to comply with a valid legal process, or reasonably necessary to protect rights, safety, systems, clients, or the public. When you direct Sekov to communicate with a spouse, business owner, employee, bookkeeper, attorney, financial professional, payroll provider, or other third party, we may require written authorization before sharing confidential information. 7. COOKIES, ANALYTICS, AND SIMILAR TECHNOLOGIES Our website and service providers may use cookies and similar technologies that are necessary for site operation, security, form submission, scheduling, payment processing, preferences, and analytics. Analytics may help us understand how visitors use the website and improve its performance. You may control certain cookies through your browser or any cookie preference tool made available on the website. Disabling cookies may limit website functionality. Sekov does not use tax return information for targeted advertising without any consent required by law. 8. PAYMENT INFORMATION Payments may be processed by an independent payment processor. Sekov may receive transaction details, payment status, billing contact information, and limited payment identifiers, but generally does not receive or store complete payment card numbers. Payment processors maintain their own privacy and security practices. 9. DATA SECURITY Sekov maintains administrative, technical, and physical safeguards designed to protect customer information. Safeguards may include access controls, multi-factor authentication, encryption where appropriate, secure transfer methods, device protections, backups, vendor review, incident-response procedures, and a Written Information Security Plan. You are responsible for protecting your own email, devices, passwords, portal credentials, and recovery methods. Notify Sekov promptly if you believe your information or account has been compromised. 10. DATA RETENTION AND DESTRUCTION We retain information for as long as reasonably necessary for the purposes described in this Policy, to complete or evaluate an engagement, satisfy tax and professional recordkeeping obligations, resolve disputes, enforce agreements, maintain security logs, comply with law, and support legitimate business needs. When information is no longer required, Sekov may securely delete, destroy, anonymize, or archive it in accordance with applicable retention and destruction procedures. A request for deletion may be limited by legal, professional, tax, insurance, security, or recordkeeping obligations. 11. YOUR CHOICES AND REQUESTS You may contact Sekov to request that we correct inaccurate contact information, provide information about our privacy practices, stop optional marketing communications, or consider a request to access or delete information. We will evaluate requests under applicable law and our professional and recordkeeping obligations. Do not send sensitive identity information by ordinary email to verify a privacy request. We may take reasonable steps to verify identity and authority before responding. 12. THIRD-PARTY WEBSITES AND SERVICES The website may link to third-party websites, portals, payment processors, scheduling providers, governmental websites, or educational resources. Sekov does not control and is not responsible for the privacy, security, availability, or content of third-party services. Review their policies before providing information. 13. CHILDREN The website is not directed to children under 13, and Sekov does not knowingly collect personal information directly from children under 13 through the website. A parent, guardian, or taxpayer may provide dependent information when reasonably necessary for tax services through an approved secure process. 14. SECURITY INCIDENTS If Sekov determines that a security incident requires notice under applicable law, we will provide notice to affected individuals and governmental authorities as required. Notice methods and timing may depend on the nature of the incident, the information involved, and applicable law. 15. CHANGES TO THIS POLICY We may update this Privacy Policy to reflect changes in law, technology, vendors, services, or business practices. The updated version will be posted with a revised effective date. Material changes may also be communicated by another reasonable method. 16. CONTACT US Questions or privacy requests may be directed to Sekov Tax Advisors LLC at sergiy@sekovtax.com, 586-738-7919, or by mail to 28041 Saint Louise Drive, Warren, Michigan 48092.