Legal

The material on this website is provided for informational purposes only. It does not constitute legal advice, tax advice, accounting advice, or investment advice. Every engagement with Guardian Tax Consultants® (GTC™) is developed in coordination with the client's independent legal, tax, and advisory team.

Applicability of any structural concept, capability, or illustration described on the Site depends on the specific facts, structure, and advisory environment of each engagement. All illustrative examples on the Site are hypothetical and for educational purposes only.

Use of the Site, submission of an inquiry, attendance at a GTC™ educational program, or receipt of access to the Partner Resource Center does not create an advisor-client, accountant-client, or attorney-client relationship between you and GTC™. An engagement is established only by a signed engagement letter between GTC™ and the engaging party, executed in coordination with the client's independent legal and tax counsel.

Communications submitted through the Site, including inquiries, fact patterns provided under NDA, and questions about MSO methodology, are not subject to accountant-client privilege, attorney-client privilege, or any similar protection unless and until a formal engagement is established.

Your use of the Site is also governed by the Privacy Policy, which is incorporated into these Terms of Use by reference. The Privacy Policy describes what information GTC™ collects through the Site, how that information is handled, what GTC™ does and does not share with platform partners, and your rights with respect to that information.

Guardian Tax Consultants® is a federally registered trademark. GTC™, MSO Platform™, and MSO Finance Platform™ are trademarks of Guardian Tax Consultants. MSO Deferral Plan™ is a trademark of Mezrah Consulting, used in coordination with Guardian Tax Consultants®. All other trademarks, service marks, and trade names referenced on this Site are the property of their respective owners. Nothing on this Site grants any license to use any GTC™ trademark or third-party trademark without express written permission.

You may view, download, and print Site content for personal, professional, or non-commercial reference, provided that all copyright and proprietary notices remain intact and that no content is modified or used in any manner that misrepresents its source or context.

You agree NOT to:

• Use the Site or any Site content to develop or market a competing service that imitates GTC™'s methodology, branding, or institutional positioning;
• Scrape, crawl, harvest, index, or otherwise systematically extract Site content using automated means without prior written consent (search-engine indexing under standard robots.txt protocols is permitted);
• Reverse-engineer, decompile, or attempt to derive the source of any non-public materials, including content accessible through the Partner Resource Center login gate;
• Use any GTC™ trademark, logo, or trade name in connection with any product, service, or content without express written permission;
• Misrepresent your identity or affiliation when submitting an inquiry, accessing the Partner Resource Center, or otherwise interacting with the Site;
• Use the Site or any Site content in any manner that could be construed as the unauthorized practice of law, accounting, or tax advisory in any jurisdiction;
• Use the Site for any unlawful purpose or in violation of any applicable federal, state, or local law or regulation.

You may link to the Site from your firm's website, professional bio, or related materials, provided that: (a) the link does not imply any endorsement, sponsorship, partnership, or affiliation that has not been formally established in writing; (b) the link does not frame, mirror, or otherwise embed Site content within your own site; and (c) the link is removed promptly upon written request from GTC™.

Use of GTC™ marks, logos, or co-branded language in any inbound link, partner-page reference, or marketing collateral requires prior written approval. Inquiries about co-branding or formal partnership references may be directed to info@guardiantaxconsultants.com.

Certain Site materials are made available only through the Partner Resource Center, which requires authenticated access granted by GTC™ at GTC™'s discretion. Access is intended for vetted advisor partners and engaged clients.

By requesting or receiving access, you agree that: (a) credentials are intended for the recipient's use within the recipient's firm or organization and may not be shared with unauthorized parties outside the firm; (b) materials accessed through the Partner Resource Center are confidential and may not be reproduced, redistributed, or used outside the engagement context for which access was granted; (c) GTC™ may suspend or revoke access at any time and for any reason, with or without notice; and (d) you will report any suspected unauthorized access to info@guardiantaxconsultants.com promptly upon discovery.

The Site may include links to, or references to, websites, materials, or services operated by third parties, including GTC™'s platform partners (such as Berkeley Research Group, Mezrah Consulting, and Schechter Wealth) and other independent counsel, advisors, or service providers. GTC™ does not control, endorse, or assume responsibility for the content, accuracy, availability, or practices of any third-party site or material.

Your interactions with any third party referenced on or linked from the Site are solely between you and that third party. Reference to a platform partner does not imply joint venture, agency, partnership, or fiduciary obligation beyond what is expressly stated in the engagement-specific agreements between the parties.

By submitting any form on the Site, requesting Partner Resource Center access, or otherwise interacting with the Site, you consent to receive electronic communications from GTC™, including confirmations, notices, calendar invitations, and other information about your inquiry or engagement.

You agree that electronic agreements, notices, disclosures, and records satisfy any legal requirement that such communications be in writing or signed. This consent applies to all communications between you and GTC™ related to use of the Site and to any pre-engagement correspondence.

The Site and all content, information, and materials on or accessible through the Site are provided “as is” and “as available,” without warranty of any kind. To the fullest extent permitted by applicable law, Guardian Tax Consultants® disclaims all warranties, express or implied, including without limitation implied warranties of merchantability, fitness for a particular purpose, title, and non-infringement.

GTC™ does not warrant that the Site will be uninterrupted, error-free, secure, or free of viruses or other harmful components. GTC™ does not warrant the accuracy, completeness, currentness, reliability, or usefulness of any content on the Site, and the Site is not intended to be a substitute for professional advice tailored to specific facts. Any reliance on Site content is at your sole risk.

All illustrative figures, case profiles, structural examples, and engagement scenarios on the Site are hypothetical and for educational purposes only. They do not represent the results of any specific engagement and should not be relied upon as predictive of any structural, tax, regulatory, or financial outcome. Any actual MSO structure or engagement-specific result depends on the specific facts, applicable law in effect at the relevant time, the client's existing advisor team, and the structural design ultimately implemented in coordination with independent legal and tax counsel.

To the fullest extent permitted by applicable law, Guardian Tax Consultants®, its affiliates, and its directors, officers, employees, agents, and contractors shall not be liable for any indirect, incidental, consequential, special, punitive, or exemplary damages arising out of or in connection with your access to or use of the Site, even if GTC™ has been advised of the possibility of such damages. This includes, without limitation, damages for lost profits, lost data, business interruption, or any other commercial damages or losses.

Without limiting the foregoing, GTC™'s total cumulative liability arising out of or in connection with these Terms of Use or your use of the Site shall not exceed one hundred dollars ($100). This limitation applies whether liability is based on contract, tort, negligence, strict liability, statute, or any other legal theory.

Some jurisdictions do not allow the exclusion or limitation of certain warranties or damages, so the limitations and exclusions above may not apply in full to you. In such jurisdictions, GTC™'s liability is limited to the maximum extent permitted by applicable law.

You agree to indemnify, defend, and hold harmless Guardian Tax Consultants®, its affiliates, and its respective directors, officers, employees, agents, and contractors from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees) arising out of or in connection with: (a) your access to or use of the Site in violation of these Terms of Use; (b) your violation of any applicable law or regulation; (c) any breach of the use restrictions in Section 5; or (d) any unauthorized use, reproduction, or distribution of GTC™ trademarks or Resource Center materials.

These Terms of Use are governed by the laws of the State of Tennessee, without regard to conflict-of-law principles. Any dispute, claim, or controversy arising out of or relating to these Terms of Use or your use of the Site shall be brought in the state or federal courts located in Williamson County, Tennessee, and you consent to the personal jurisdiction of those courts. This venue selection is non-exclusive with respect to small-claims matters and to any action GTC™ brings in another jurisdiction to enforce its intellectual property rights.

Notwithstanding the foregoing, GTC™ reserves the right to seek injunctive or other equitable relief in any court of competent jurisdiction to protect its trademarks, confidential information, or other intellectual property rights.

GTC™ shall not be liable for any failure or delay in providing the Site or any Site-related service that is caused by events outside GTC™'s reasonable control, including without limitation natural disasters, acts of government, network or infrastructure failures, cyberattacks, labor disruptions, pandemics, or other force majeure events. GTC™ will use commercially reasonable efforts to restore normal Site operation as soon as practicable.

GTC™ may update these Terms of Use from time to time. The effective date at the bottom of this page reflects the most recent revision. Material changes will be brought to the attention of Partner Resource Center account holders by reasonable means (which may include posting an updated version on the Site, sending an email to the address associated with your account, or providing notice at next login). Your continued use of the Site after the effective date of any updated Terms constitutes your acceptance of those updated Terms.

If any provision of these Terms of Use is held by a court of competent jurisdiction to be invalid, illegal, or unenforceable, that provision shall be modified to the minimum extent necessary to make it enforceable and the remaining provisions shall continue in full force and effect. These Terms of Use, together with the Privacy Policy and any engagement-specific agreements between you and GTC™, constitute the entire agreement between you and GTC™ regarding the Site and supersede any prior or contemporaneous agreements, communications, or understandings.

Questions about these Terms of Use, requests for written permission referenced above, or notices of suspected violations may be directed to:

Guardian Tax Consultants® · 554 Franklin Road, Suite 105 · Franklin, TN 37069 · info@guardiantaxconsultants.com · 615-333-7653

Effective Date: May 20, 2026