We are introducing a Cash Rewards for New Clients program in order to show our appreciation to those of you who make the effort to refer friends to us for tax preparation purposes. Here is how the program works:

1. We are offering a cash reward to our current clients who refer a friend to us for tax preparation purposes.
   • A current client is a client who had our firm prepare their 2006 tax returns.
   • A referred client is a current client’s friend who has not used our firm for tax return preparation in the past.
2. The reward will be made in the form of a check once we prepare the 2007 tax return for the referred client, and the referred client has obtained their tax returns and paid for them in full.
3. The cash rewards are as follows: