Effective date: August 1, 2026

1. ACCEPTANCE OF TERMS

These Website Terms of Use ("Terms") govern access to and use of sekovtax.com and related online features operated by Sekov Tax Advisors LLC ("Sekov," "we," "us," or "our"). By accessing or using the website, submitting a form, scheduling a meeting, making an online payment, or using an online upload feature, you agree to these Terms. If you do not agree, do not use the website.

2. WEBSITE INFORMATION IS GENERAL ONLY

The website provides general educational and business information. It is not personalized tax, legal, accounting, investment, insurance, lending, or estate-planning advice. Tax outcomes depend on complete facts, documentation, applicable law, filing positions, elections, timing, and jurisdiction.

Do not act or refrain from acting solely on website content. Obtain advice based on your specific circumstances before making a tax, financial, legal, or business decision.

3. NO CLIENT RELATIONSHIP FROM WEBSITE USE

Viewing the website, submitting a questionnaire or contact form, uploading documents, scheduling a meeting, making an inquiry, or receiving a preliminary response does not create a client-professional relationship and does not obligate Sekov to accept an engagement.

An engagement begins only after Sekov accepts the matter and the required written engagement agreement, scope confirmation, and payment terms are completed. Sekov may decline a matter in its discretion, including because of scope, deadlines, conflicts, capacity, risk, missing information, or professional requirements.

4. NO FILING, DEADLINE, OR MONITORING DUTY BEFORE ENGAGEMENT

Until a written engagement is accepted, Sekov has no duty to prepare or file a return, respond to a notice, obtain an extension, make a payment, preserve a deadline, monitor an account, or take any other action. You remain solely responsible for all filing, payment, response, appeal, and limitation deadlines unless a signed engagement expressly assigns a specific responsibility to Sekov.

5. ESTIMATES, PRICING, AND AVAILABILITY

Website prices, descriptions, examples, and timelines are general starting points and are not binding quotes. Final scope, fees, deposits, additional charges, deadlines, and deliverables depend on the facts, complexity, jurisdictions, tax years, condition of records, urgency, and work required and will be confirmed separately.

Services described on the website may not be available for every person, issue, tax year, entity, state, or jurisdiction. Sekov may modify or discontinue website content or service offerings without notice.

6. USER RESPONSIBILITIES

You agree to provide accurate, complete, current, and lawfully obtained information; review all submissions for accuracy; maintain copies of important records; use secure methods when instructed; promptly notify Sekov of changes; and comply with all deadlines and document requests.

You may not impersonate another person, submit information without authority, upload unlawful or malicious content, attempt unauthorized access, interfere with website security, scrape or copy the website for commercial use, or use the website to commit fraud, evade tax, conceal income or assets, or violate law.

7. SECURE UPLOADS AND CLIENT PORTAL USE

Use an upload link or client portal only for its intended recipient and purpose. Do not share links, passwords, access codes, or portal credentials. Submit only requested records and verify that the correct files were uploaded.

Uploading documents does not mean Sekov has reviewed, accepted, or agreed to act on them. Sekov may remove or quarantine duplicate, corrupted, malicious, irrelevant, excessively large, or unauthorized files. You should retain original records and independent backups.

8. ELECTRONIC COMMUNICATIONS

By providing contact information, you authorize Sekov to communicate with you about your inquiry, appointment, documents, payment, security, or engagement by email, telephone, voicemail, text message, portal notification, or other reasonable method. Standard message and data rates may apply.

Electronic communications may be delayed, intercepted, misdirected, or accessed by unauthorized persons. Do not send highly sensitive information through ordinary email or text. Optional marketing communications require any consent applicable under law and may be discontinued at any time.

9. ELECTRONIC SIGNATURES AND RECORDS

When electronic signatures or records are offered, you agree that an electronic signature may have the same effect as a handwritten signature to the extent permitted by law. You are responsible for reviewing documents before signing and maintaining copies. Certain tax forms, authorizations, or consents may require separate signatures or procedures.

10. PAYMENTS

Online payments may be processed by third-party providers. Payment does not by itself create an engagement or require Sekov to accept a matter. Refunds, retainers, deposits, card fees, chargebacks, overdue balances, and cancellation terms are governed by the applicable proposal, invoice, engagement agreement, and payment-provider rules.

11. PROFESSIONAL BOUNDARIES

Unless expressly included in a signed engagement, Sekov does not provide legal services, investment management, securities recommendations, insurance sales, loan brokerage, valuation opinions, attest services, audits, or guarantees of tax savings, refunds, penalty relief, financing, investment performance, or governmental acceptance.

Tax-aware discussions of debt, cash flow, retirement, investments, insurance, estate matters, or entity choices are limited to the tax considerations within the agreed scope. Implementation may require an attorney, investment adviser, insurance professional, lender, payroll provider, plan administrator, appraiser, or other specialist.

12. THIRD-PARTY SERVICES AND LINKS

The website may rely on or link to third-party hosting, scheduling, payment, portal, cloud, e-signature, analytics, governmental, and educational services. Sekov does not control those services and does not warrant their availability, accuracy, security, or performance. Your use of a third-party service may be governed by separate terms and policies.

13. INTELLECTUAL PROPERTY

The website, branding, logos, designs, text, guides, checklists, graphics, downloads, and other materials are owned by or licensed to Sekov and are protected by intellectual-property law. You may use materials for personal, noncommercial evaluation of Sekov services. You may not reproduce, modify, distribute, sell, publish, remove notices from, or create derivative works from the materials without written permission.

14. DISCLAIMER OF WARRANTIES

TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS" AND "AS AVAILABLE." SEKOV DISCLAIMS WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, ACCURACY, COMPLETENESS, AVAILABILITY, SECURITY, AND ERROR-FREE OPERATION.

Sekov does not warrant that website content reflects every recent tax-law change or applies to your circumstances. Professional services under a signed engagement remain governed by that engagement and applicable professional standards.

15. LIMITATION OF LIABILITY

TO THE MAXIMUM EXTENT PERMITTED BY LAW, SEKOV WILL NOT BE LIABLE FOR INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, CONSEQUENTIAL, OR PUNITIVE DAMAGES ARISING FROM WEBSITE USE, INABILITY TO USE THE WEBSITE, RELIANCE ON GENERAL CONTENT, LOSS OF DATA, THIRD-PARTY SERVICES, OR UNAUTHORIZED ACCESS.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, SEKOV'S TOTAL LIABILITY ARISING SOLELY FROM WEBSITE USE BEFORE A CLIENT ENGAGEMENT IS FORMED WILL NOT EXCEED THE GREATER OF THE AMOUNT YOU PAID SPECIFICALLY FOR THAT WEBSITE USE OR ONE HUNDRED DOLLARS. THIS SECTION DOES NOT LIMIT LIABILITY THAT CANNOT LAWFULLY BE LIMITED AND DOES NOT REPLACE THE LIABILITY TERMS OF A SIGNED ENGAGEMENT.

16. INDEMNIFICATION

To the extent permitted by law, you agree to defend, indemnify, and hold harmless Sekov and its owner, personnel, and service providers from third-party claims, losses, liabilities, and reasonable costs arising from your unlawful website use, unauthorized submission of another person's information, infringement of rights, malicious content, or material violation of these Terms. This provision does not require indemnification for Sekov's own professional negligence or conduct that cannot lawfully be indemnified.

17. GOVERNING LAW AND VENUE

These Terms are governed by Michigan law, without regard to conflict-of-law principles. Unless a signed engagement provides otherwise or applicable law requires another forum, disputes arising solely from website use must be brought in a state or federal court with jurisdiction in Macomb County, Michigan. You consent to personal jurisdiction and venue there.

18. CHANGES, SUSPENSION, AND TERMINATION

Sekov may change these Terms, modify the website, restrict access, suspend features, or discontinue the website at any time. Updated Terms become effective when posted unless another date is stated. Continued use after an update constitutes acceptance of the revised Terms.

19. SEVERABILITY; NO WAIVER; ENTIRE WEBSITE TERMS

If a provision is found unenforceable, it will be modified to the minimum extent necessary or severed, and the remaining provisions will continue. A failure to enforce a provision is not a waiver. These Terms and the Privacy Policy constitute the agreement governing general website use, but do not replace any proposal, engagement agreement, consent, authorization, or payment terms applicable to professional services.

20. CONTACT

Questions about these Terms may be directed to Sekov Tax Advisors LLC at sergiy@sekovtax.com, 586-738-7919, or 28041 Saint Louise Drive, Warren, Michigan 48092.