Privacy Statement

If this paperwork seems intrusive on your time, please forgive the necessity of adhering to the paperwork requirements. I have hope this requirement will show you the advantage of using me for all your financial needs and emphasize my integrity as my firm’s policies have always required strict protection of your privacy. Furthermore recent legislation has added strength to the accountant/client privilege of communication.

All financial and identification information must be kept confidential – Since I am licensed as a CPA, Securities licensed and insurance licensed you have the opportunity to use me for nearly all your major financial services – THEREBY RESTRICTING WHO YOU MUST FURNISH YOUR FINANCIAL INFORMATION AND IDENTIFICATION INFORMATION TO ~ ONLY ONE PERSON IS REQUIRED IF YOU USE ME FOR ALL YOUR TAX, ACCOUNTING, INVESTMENT AND INSURANCE NEEDS.

In 1999, the Gramm-Leach-Bliley Act was passed by Congress in response to consumers’ growing concerns about potential loss of financial privacy. Bob Parrish CPA, P.C. fully supports the objectives of the Act, since the objectives are designed for your protection. Bob Parrish CPA, P.C. commitment has always been to high ethical standards while respecting your need for informed choices. The Act applies to all Banks, Securities Broker-Dealers, Mortgage Brokers, Insurance Agents and other businesses which you furnish your personal information to. You should receive similar statements from all those types of companies you do business with. If you do not receive such a statement (annual distributions are required under the Act) you should ask for the company’s statement or consider changing who you do business with.

As a professional licensed as a Certified Public Accountant, a General Securities Representative, Health, Fixed and Variable Life, Fixed and Variable Annuity and Long Term Care Agent I am subject to many standards of ethics. The Tax Code has specific requirements for protecting your privacy that are incorporated into this form. To reduce paperwork I have chosen to incorporate the Gramm-Leach-Bliley Act and the Tax Code (United States Code Title 26 §7216 into this one document, therefore it is more encompassing that either one requires separately.

(As required by Federal Trade Commission Rule 16 CFR Part 313 "Privacy of Consumer Financial Information")

Your privacy is important to us. As required by Federal Trade Commission Rule 16 CFR Part 313 "Privacy of Consumer Financial Information" this “Privacy Statement” is being furnished to you. At Bob Parrish CPA, P.C., we are committed to your privacy and retaining your trust. We respect your right to keep your personal information confidential and to avoid unwanted solicitations. Please read this to learn how we handle your personal information.

“Non-public personal information” is non-public information about you that we obtain in connection with providing a financial product or tax or financial services to you.

We collect nonpublic personal information about you that is provided by you or obtained by us with your authorization to prepare your personal income tax returns and provide personal financial planning to you. Examples of types of information you make available to us:

5. Information to apply for fixed or variable life, health, long term disability, long term health care, annuities, retirement plans, setting up mutual funds, general securities trading accounts,

6. Other information needed to prepare income tax returns, financial statements, loan applications, tax or business plans, payroll processing, accounts payable management, etc.

To properly prepare your income tax return or provide financial planning services, we receive information from you to complete your tax return or financial plan. This information is collected from you in written form, by phone, on line, by mail and in personal interviews and consultations conducted by us, as well as by information we collect from others with your authorization.

Transaction Information: This is information about your transactions with us and includes information necessary for billing and payment for our income tax preparation and financial planning services, as well as all correspondence between you and us. Transaction information would also include your payment history with us, billing records and any collection effort engaged in by us for payment of services rendered to you.

We do not disclose any nonpublic personal information about our clients or former clients to our affiliates or to nonaffiliated third parties except as expressly authorized by you or in limited circumstances as permitted by law, by the Code of Professional Conduct of the State Societies of which we are members, by the SEC or NASD, by State Boards of Insurance, and by Ethics Rulings of the American Institute of Certified Public Accountants (AICPA). Nonpublic Personal Information about you and our former clients may be disclosed to both our affiliates and nonaffiliated third parties as permitted by law, our Code of Professional Conduct, and Ethics Rulings of the AICPA, as follows:

2. In the course of a review of our firm’s practices under the American Institute of Certified Public Accountants (AICPA), the State Societies of Certified Public Accountants of which we are members or State Boards for Public Accountancy authorization in the multiple jurisdictions in which we are licensed.

3. Initiating a complaint or responding to an inquiry made by the Professional Ethics Committee of one of the State Societies, the ethics division or trial board of AICPA or duly constituted investigative or disciplinary body of another State CPA Society or Board of Accountancy.

4. A review of a professional practice in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective purchaser does not disclose information obtained in the course of the review.

5. Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit, and take reasonable precautions to ensure that the information disclosed does not become a matter of public record (unless required by the Court).

6. Providing information to affiliates of the firm and nonaffiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from disclosing or using the information other than for the purposes for which the information was disclosed: for example, using an outside service bureau to process client’s tax returns, or, using a records-retention agency to store client’s records.

General Restrictions on Disclosure of Nonpublic Personal Information to Affiliates and Nonaffiliated Third Parties

As tax preparers, we are prohibited by Title 26 (Internal Revenue Code) Section 7216 from disclosing, or even using your income tax return information without your written consent, for tax planning, budgeting, tax reduction strategies or financial planning. The Tax Code prohibits all uses other than for the specific purpose of preparing, assisting in preparing or obtaining and providing services in connection with the preparation of an income tax return for you. Furthermore, as a member of the State Societies of Certified Public Accountants engaged in income tax preparation or financial planning, we are generally prohibited from disclosing or using confidential client information about you to affiliates and nonaffiliated third parties without your specific consent. (See exceptions under heading "Parties to whom we disclose information").

We restrict access to Nonpublic Personal Information about you to those employees and other parties who must use that information to provide services to you. Their right to further disclose and use the information is limited by our employee code of conduct, applicable law, our Code of Professional Conduct and nondisclosure agreements where appropriate. We also maintain physical, electronic, and procedural safeguards in compliance with applicable laws and regulations to guard your Nonpublic Personal Information.

Specifically for Visitors To Our Website

Currently Bob Parrish CPA, P.C. does not collect information from or about you when you visit the website. This does not guarantee other computers you use, or you go through within the world wide web structure do not gather demographical or other information.

Since we do not gather information from you when you visit our website there is no method we can use to contact you. If you are a current client we have your personal information but as stated before we do not share it with anyone without your written permission. Two examples of sharing your personal information:

Example 1: You Invest In a Mutual Fund Through Us

If you are using us as your financial adviser, you may at times invest in a mutual fund (or other similar investment). You will furnish us information to complete the mutual fund application. The mutual fund and perhaps the broker dealer with which my Securities License is with will receive this information when your mutual fund account is setup. This information is not made available to any other party.

Example 2: You Invest In A Life Insurance Policy or Annuity Through Us

If you are using us as your financial adviser, you may at times invest in a life insurance policy or annuity (or other similar investment). You will furnish us information to complete the insurance application. The life insurance company and perhaps the broker dealer with which my Securities License is with will receive this information when your insurance policy or annuity is setup. This information is not made available to any other party.

An Internet Protocol (IP) address is unique string of numbers that is assigned to your computer by your Internet Service Provider. Web servers automatically identify your computer by its IP address. We do not gather your IP address at this time. Your IP address can may be used to gather broad demographic information. Some internet uses have a static IP Address and others have a dynamic IP Address. Some users may be behind firewalls hiding the IP Address. The fact that we do not get your IP Address does not prevent your Internet Service Provider, or other computers within the internet from obtaining your IP Address - very similar to the telephone number and address in a telephone book which is distributed to users far away from your office address.

A "cookie" is a small line of text that is stored with your Web browser for record-keeping purposes and can help us provide better service to you. Your browser has options to accept, reject, or provide you with notice when a cookie is sent.

Presently: We do not use cookies to store information about you or your computer. You may see our site ask permission to save a cookie to your computer - this is presently only used for artwork, graphics or forms stored in graphical file formats.

In The Future: We might use cookies to save your password so you will not have to re-enter it each time you visit our site. We also might consider the use of cookies to deliver content specific to your interests.

Links to other sites

The www.pro1040.com site contains links to other sites. Bob Parrish CPA, Bob Parrish CPA, P.C., authors or developers, the web host, or any affiliate or any entity that we may be considered an agent or representative for is/are not responsible for the privacy practices or the content of such Web sites.

Security measures

Bob Parrish CPA, P.C. has security measures in place to protect the loss, misuse and alteration of the information under our control. These include a firewall to prevent unauthorized access to our systems and maintenance of information in a separate database. Although we will exercise reasonable care in providing secure transmission of information between your computer and our servers, we cannot ensure or warrant the security of any information transmitted to us over the Internet. We will protect the transmission of credit card information through industry standard, SSL (secure socket layer) encryption.

Data about you is stored on a computer separate from the computer connected to the Internet. Paper copy of personal information is maintained in a non-public area physically and is secured behind locked doors. Backup copies are maintained - still out of public areas, electronically and physically. Since I am your CPA, there is a protected client/CPA communication and that is respected and protected.

Bob Parrish CPA, P.C. policy for data from children

As your CPA, financial, tax, insurance and other services provider you will at times provide information about your dependent children. I do not contact your children directly, nor is any of that information furnished to other sources except as expressly authorized by you - such as claiming a dependent on a tax return, an insurance policy, a trust, a Uniform Gifts To Minors Account, etc.

If a parent believes that his or her child has submitted personal information to Bob Parrish CPA, P.C., they may contact me by postal mail at the address below:

Bob Parrish CPA, P.C. will promptly delete the information upon learning that it relates to a child. As noted above, Bob Parrish CPA, P.C. will not knowingly collect any information from a child.

Bob Parrish CPA, P.C. believes that parents should supervise their children's online activities and consider using parental control tools available from online services and software manufacturers that help provide a kid-friendly online environment. These tools can also prevent children from otherwise disclosing online their name, address, and other personal information without parental permission.

At this time Bob Parrish CPA, P.C. does not collect this information through the internet. We do collect this information when we prepare your tax return or perform other services for you through the accounting firm or through the financial services firm.

Please include your old and new contact information so that we can make the appropriate corrections.

Bob Parrish CPA, P.C. will notify you of changes to its user privacy and information usage practices by posting the changes on this page. Please check the revision date at the bottom of this Privacy Policy to determine if the policy has been modified since you last reviewed it.

Bob Parrish CPA, P.C. would like to receive your comments and questions about this policy

Please address comments or questions regarding these privacy practices to us at one of the addresses listed above.

Conditions of Use

Your use of www.pro1040.com and/or the engagement of Bob Parrish CPA, P.C. including any dispute concerning privacy, is subject to this Policy and the TERMS AND CONDITIONS OF USE. By using the www.pro1040.com site, or otherwise engaging you are accepting the practices set out in our Privacy Policy and those Terms.

DISCLOSURE AUTHORIZATION

Why is this letter necessary — because the Internal Revenue Service has a Rule that requires me to inform you that when I prepare your tax return, I also watch for unusual circumstances, problems, or offer financial advice that may be related to your tax circumstances. For example, tax planning, decreasing costs, asset protection, financial planning and implementation of the recommendations. I do not make any of the information available to any other professional — because I am the professional licensed for all areas of planning and implementation. It is not necessary to allow the information out to any other broker, other insurance agent or any other planner (only the insurance carrier, broker/dealer with which I am representing, etc. need to know). Your information is kept confidential and in your and my control. Furthermore, the Tax Code contains very strong wording to protect any information you give to me from the Government by the Accountant/Client Privileged Communications[i]. No other financial professional can offer this strength of confidentiality for you. This is only available to the Certified Public Accountant and Enrolled Agent. As a fact, only the attorney can offer a higher level of privacy for you. If you use a payroll service to process your payroll, if you use a stockbroker, or if you use an insurance agent — other than Bob Parrish CPA, then all the information they know is not protected. Hopefully the advantages in this are obvious to my clients, although not the bureaucracy. If you have questions on the privileged communication law, visit my web site, or call. (http://www.pro1040.com)

I am aware that Bob Parrish CPA provides a wide range of professional tax, accounting, auditing, financial and investment counseling and advice [ii].

I am aware that the Tax Code, United States Code title 26 §7216[iii] prevents a tax preparer from using the information and informing the taxpayer for any purpose other than to prepare the return and this Section requires confidentiality.

Having full knowledge of the Tax Code in these matters, I affirmatively state that such ancillary services are an integral part of the total services offered by Bob Parrish CPA and the ancillary services may at times be important for my financial safety and welfare. I hereby allow Bob Parrish CPA, to use tax return information that I furnish, to inform me and educate me with other financial advice. The tax return information will not be furnished to any party or individual outside of the office of Bob Parrish CPA, P.C. (only the selected applications, etc. that must be furnished to the insurance carrier, or broker dealer will be made available to other parties)

Furthermore, I understand that Bob Parrish CPA should be compensated for his services and may receive cash commissions or additional hourly fees for the sale or purchase of investment securities, financial and insurance products. The amount of any commission paid is shown in the prospectus of each security sold.

I understand that I am under no obligation whatsoever to follow any recommendations made or to purchase any other products or services offered by or through Bob Parrish CPA.

I understand that beyond the specific purpose of providing other financial advice or proposing other services to me, no tax return information will be disclosed to any person or for any purpose not specifically allowed by law or by subsequent written approval by me.

[i] September 3, 1998 MEMORANDUM FOR REGIONAL CHIEF COMPLIANCE OFFICER

FROM:	Bob Wenzel, Chief Operations Officer
SUBJECT:	Internal Revenue Service (IRS) Restructuring and Reform Act Section 3411, "Confidentiality Privileges Relating to Taxpayer Communications"

On July 22, 1998, the IRS Restructuring and Reform Act was enacted adding §7525 to the Internal Revenue Code. This provision adds a new confidentiality privilege relating to taxpayer communications with federally authorized practitioners. No equivalent confidentiality privilege existed for communications between taxpayers and other federally authorized tax practitioners under prior law. This new privilege is not as broad as the attorney-client privilege.

In dealing with taxpayers, questions may arise regarding this privilege during examination or collection activities. In anticipation of these questions, we have prepared the attached list of questions and answers (Attachment 1) to assist front-line employees until more formal guidance can be issued. We have also attached an overview of the provision (Attachment 2). Please distribute copies of the attached to your employees. These questions and answers will also be posted to the IRS' Intranet site.

[ii] Registered Representative with & Securities offered through Money Concepts Capital Corp — 11140 N Jog Road, Palm Beach Gardens FL Member NASD, SIPC and Registered Investment Adviser

Both the return and principal value of securities will fluctuate over time. Past performance is not necessarily indicative of future results. All results calculated with interest or other earnings reinvested in the account. This is not a solicitation and all investments presentations must be accompanied by a prospectus.

Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly--

(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or

(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution.

Subsection (a) shall not apply to a disclosure of information if such disclosure is made--

Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.

Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.

Solutions are dependent upon facts & circumstances, law and the objectives. These elements vary from one time to another, from one circumstance to another and from person or entity to another

Why I am Doing This:

PRIVACY POLICY Of Bob Parrish CPA, P.C. Firm

Specifically for Visitors To Our Website

DISCLOSURE AUTHORIZATION