Tax Liability Disclaimer

OFFICE OF NATIONAL EXCELLENCE, LLC

TAX LIABILITY, REPORTING, AND WITHHOLDING DISCLAIMER

Effective Date: September 16, 2026

Last Revised: September 16, 2026

This Tax Liability, Reporting, and Withholding Disclaimer ("Tax Disclaimer") forms part of the Master Terms of Use and Services Agreement governing Office of National Excellence, LLC ("ONE"), ON, the ONE Network, ONE ID, ONE Card, ONE Membership, ONEUSA.us, and all applicable products, services, platforms, networks, listings, transactions, bookings, appointments, opportunities, and related operations.

ARTICLE I

INDEPENDENT TAX RESPONSIBILITY

§ 1.01 Independent Obligations.

Each User, Member, Provider, seller, buyer, business, employer, employee, independent contractor, gig worker, property owner, landlord, nonprofit organization, professional, governmental participant, or other person or entity using Office of National Excellence, LLC ("ONE"), ON, the ONE Network, ONE ID, ONEUSA.us, or any related ONE Service shall be solely responsible for determining, reporting, filing, collecting, withholding, remitting, and paying all federal, state, local, foreign, or other taxes, assessments, duties, charges, fees, interest, and penalties legally attributable to such person, entity, activity, payment, Transaction, Product, Service, income, compensation, property, or other taxable event, except to the extent Applicable Law expressly imposes such obligation upon ONE.

§ 1.02 Independent Determination.

Each User shall independently determine the tax consequences applicable to such User's activities, Transactions, income, payments, purchases, sales, compensation, property, business operations, employment, contracting activities, or other taxable matters.

§ 1.03 No Transfer of Statutory Liability.

Nothing contained in this Tax Disclaimer shall transfer to a User any tax obligation that Applicable Law directly and non-waivably imposes upon ONE, nor shall anything contained herein transfer to ONE any tax obligation that Applicable Law imposes upon a User or Third Party.

ARTICLE II

NO TAX, ACCOUNTING, OR LEGAL ADVICE

§ 2.01 No Tax Advice.

ONE does not provide tax, accounting, legal, financial, payroll, or other regulated professional advice unless expressly provided pursuant to a separate legally sufficient professional engagement by an appropriately qualified person.

§ 2.02 Informational Content.

Information displayed, transmitted, generated, aggregated, communicated, or otherwise made available through ONE shall not constitute a representation, warranty, determination, or professional opinion concerning:

(a) taxability;

(b) deductibility;

(c) reporting treatment;

(d) withholding treatment;

(e) worker classification;

(f) business classification;

(g) exemption;

(h) tax-credit eligibility;

(i) taxable income;

(j) tax basis;

(k) capital-gain treatment;

(l) ordinary-income treatment;

(m) sales-tax treatment;

(n) use-tax treatment;

(o) employment-tax treatment;

(p) property-tax treatment;

(q) charitable deductibility;

(r) tax residency;

(s) nexus;

(t) tax status; or

(u) any other federal, state, local, foreign, or other tax consequence.

§ 2.03 Independent Professional Advice.

Users shall obtain independent advice from appropriately qualified tax, accounting, payroll, or legal professionals when necessary.

ARTICLE III

THIRD-PARTY TRANSACTIONS

§ 3.01 Platform Activities.

ONE's operation of a private membership network, bulletin board, marketplace functionality, service aggregation system, referral system, Connection service, Listing service, Booking service, appointment system, payment functionality, technology platform, identity registry, directory, or other Service does not, standing alone, constitute ONE as the applicable:

(a) seller;

(b) purchaser;

(c) employer;

(d) joint employer;

(e) payroll provider;

(f) tax preparer;

(g) tax adviser;

(h) withholding agent;

(i) property owner;

(j) landlord;

(k) tenant;

(l) merchant;

(m) independent contractor;

(n) principal;

(o) fiduciary;

(p) beneficiary;

(q) charitable organization;

(r) tax-exempt organization; or

(s) taxpayer

with respect to an independent Third-Party Transaction.

§ 3.02 Controlling Legal Classification.

The actual legal substance of the applicable Transaction and Applicable Law shall determine the tax characterization of the Transaction.

§ 3.03 No Tax Classification by Platform Terminology.

The terminology, category, title, classification, label, description, or placement assigned to a User, Provider, Listing, Product, Service, Transaction, opportunity, or other matter through ONE shall not independently determine its legal tax classification.

ARTICLE IV

INCOME, EMPLOYMENT, GIG, AND CONTRACTOR TAXES

§ 4.01 Income.

Users receiving wages, salaries, fees, commissions, gratuities, tips, gig compensation, independent-contractor compensation, freelance compensation, referral compensation, rental income, business income, royalties, proceeds, prizes, awards, incentives, or other consideration through or arising from an opportunity discovered or facilitated through ONE remain responsible for determining applicable federal, state, and local tax obligations.

§ 4.02 Worker Classification.

A designation appearing through ONE including "employee," "independent contractor," "contractor," "gig worker," "freelancer," "Provider," "worker," "professional," "seller," or similar terminology shall not constitute ONE's independent legal or tax determination concerning worker classification.

§ 4.03 Hiring Entity Obligations.

Nothing herein transfers to a worker any employer obligation that Applicable Law directly imposes upon an employer, including applicable:

(a) income-tax withholding;

(b) payroll taxation;

(c) Social Security taxation;

(d) Medicare taxation;

(e) unemployment taxation;

(f) information reporting;

(g) wage reporting; or

(h) other employment-related tax obligations.

§ 4.04 Independent Contractor Obligations.

Persons legally classified as independent contractors remain responsible for their own tax obligations to the extent imposed by Applicable Law.

ARTICLE V

SALES, USE, EXCISE, TRANSACTION, AND SIMILAR TAXES

§ 5.01 Independent Seller and Provider Responsibility.

Independent sellers and Providers remain responsible for determining their applicable registration, collection, reporting, filing, and remittance obligations concerning:

(a) sales taxes;

(b) use taxes;

(c) excise taxes;

(d) lodging taxes;

(e) occupancy taxes;

(f) transaction taxes;

(g) business taxes;

(h) income taxes;

(i) property taxes;

(j) gross-receipts taxes;

(k) franchise taxes;

(l) withholding taxes;

(m) local taxes; and

(n) other applicable governmental taxes, assessments, or charges.

§ 5.02 ONE Collection Obligations.

Where Applicable Law requires ONE to collect, withhold, report, or remit a particular tax, ONE may undertake such activity without thereby assuming any additional tax responsibility not imposed upon ONE by Applicable Law.

§ 5.03 Marketplace or Facilitator Status.

Nothing in this Tax Disclaimer shall independently determine whether ONE constitutes a marketplace facilitator, marketplace provider, seller, retailer, vendor, withholding agent, payment settlement entity, or other statutorily defined person for a particular Transaction.

Such status shall be determined according to Applicable Law and the actual facts concerning the applicable Service or Transaction.

ARTICLE VI

INFORMATION REPORTING

§ 6.01 Taxpayer Information.

ONE may request, collect, verify, maintain, process, or transmit taxpayer information where reasonably necessary or legally required.

§ 6.02 Information Returns.

ONE may prepare, furnish, file, correct, amend, or otherwise process Forms 1099 or other applicable federal, state, or local tax information returns where legally required.

§ 6.03 Receipt or Nonreceipt of Tax Forms.

Receipt or nonreceipt of a tax form does not independently determine whether income, compensation, proceeds, a Transaction, or another activity is taxable or reportable.

§ 6.04 User Information.

Each User remains responsible for providing accurate taxpayer information where legally required.

§ 6.05 Corrections.

ONE may correct tax information, withholding information, payee information, or information returns where ONE determines that correction is required or appropriate under Applicable Law.

ARTICLE VII

THIRD-PARTY PRICES, FEES, AND TAXES

§ 7.01 Third-Party Pricing.

Prices, estimates, quotations, rates, fees, taxes, surcharges, and other amounts displayed by independent Providers may originate from Third Parties and may change.

§ 7.02 No Comprehensive Price Warranty.

Unless expressly stated otherwise in a binding agreement, ONE does not warrant that a Third-Party price includes every applicable:

(a) federal tax;

(b) state tax;

(c) local tax;

(d) sales tax;

(e) use tax;

(f) excise tax;

(g) occupancy tax;

(h) lodging tax;

(i) property tax;

(j) income tax;

(k) withholding tax;

(l) governmental assessment;

(m) governmental fee;

(n) surcharge;

(o) gratuity;

(p) service charge; or

(q) Third-Party charge.

§ 7.03 Changes.

Third-Party prices, tax estimates, fees, assessments, and charges may change according to Applicable Law, Provider policies, location, Transaction characteristics, or other applicable circumstances.

ARTICLE VIII

DEDUCTIONS, CREDITS, EXEMPTIONS, AND BUSINESS EXPENSES

§ 8.01 No Deductibility Representation.

ONE makes no representation or warranty that any:

(a) ONE Membership fee;

(b) ONE ID expense;

(c) ONE Card expense;

(d) Booking;

(e) Product;

(f) Service;

(g) charitable contribution;

(h) business expense;

(i) professional expense;

(j) travel expense;

(k) advertising expense;

(l) Virtual Brand expense;

(m) consulting fee;

(n) Provider payment;

(o) subscription;

(p) technology expense;

(q) networking expense; or

(r) other expenditure

is deductible, creditable, depreciable, amortizable, capitalizable, exempt, reimbursable, recoverable, or otherwise entitled to favorable tax treatment.

§ 8.02 Individual Circumstances.

Tax treatment shall depend upon the applicable taxpayer's individual circumstances, Transaction, jurisdiction, and Applicable Law.

§ 8.03 No Tax Savings Guarantee.

ONE does not guarantee that use of ONE Services will reduce any User's tax liability.

ARTICLE IX

NONPROFIT, CHARITABLE, RELIGIOUS, AND GOVERNMENTAL ORGANIZATIONS

§ 9.01 Organizational Descriptions.

Publication or use through ONE of the terms "nonprofit," "charitable," "tax exempt," "government," "public sector," "religious organization," "faith based," "foundation," "association," or similar terminology does not constitute ONE's independent legal or tax determination concerning such organization's status.

§ 9.02 Independent Status Verification.

Unless ONE expressly states that a particular status has been verified, ONE does not represent that an organization possesses:

(a) federal tax-exempt status;

(b) state tax-exempt status;

(c) charitable registration;

(d) charitable solicitation authority;

(e) governmental status;

(f) religious tax exemption;

(g) corporate good standing; or

(h) any other particular tax classification.

§ 9.03 Organizational Responsibility.

Each organization remains independently responsible for maintaining, substantiating, renewing, and complying with any applicable exemption, registration, filing requirement, tax classification, reporting obligation, or other legal requirement.

§ 9.04 Contributions.

ONE does not represent that a payment, donation, contribution, membership payment, sponsorship, gift, or other transfer to a Third Party is tax deductible unless expressly stated and legally supportable.

ARTICLE X

RECORDKEEPING AND ACCURACY

§ 10.01 User Records.

Users remain responsible for maintaining records legally required to substantiate:

(a) income;

(b) compensation;

(c) expenses;

(d) deductions;

(e) credits;

(f) exemptions;

(g) payments;

(h) receipts;

(i) purchases;

(j) sales;

(k) Transactions;

(l) business mileage;

(m) property;

(n) employment;

(o) contractor payments; and

(p) other tax matters.

§ 10.02 User Returns.

Each User remains responsible for the completeness and accuracy of tax returns, tax filings, tax elections, information returns, and other tax submissions for which the User is legally responsible.

§ 10.03 ONE Records.

Records generated by ONE may constitute supplemental Transaction records but shall not be presumed to constitute a complete accounting or tax record for a User.

ARTICLE XI

PENALTIES, INTEREST, AUDITS, ASSESSMENTS, AND COLLECTION

§ 11.01 Independent Tax Consequences.

To the fullest extent permitted by Applicable Law, ONE shall not be responsible for a User's independent:

(a) taxes;

(b) assessments;

(c) deficiencies;

(d) penalties;

(e) interest;

(f) liens;

(g) levies;

(h) garnishments;

(i) audits;

(j) examinations;

(k) collection proceedings;

(l) denied deductions;

(m) denied credits;

(n) denied exemptions;

(o) denied refunds;

(p) filing failures;

(q) reporting errors;

(r) withholding failures; or

(s) other tax consequences

arising from tax obligations legally attributable to the User or an independent Third Party.

§ 11.02 No Audit Protection.

ONE does not guarantee that a User will not be audited, examined, assessed, investigated, questioned, or subjected to collection activity by a governmental taxing authority.

§ 11.03 Governmental Determinations.

Taxing authorities and courts retain authority to determine tax liability pursuant to Applicable Law.

ARTICLE XII

ONE'S OWN TAX OBLIGATIONS

§ 12.01 No Disclaimer of Mandatory ONE Obligations.

Nothing in this Tax Disclaimer shall disclaim, transfer, eliminate, waive, release, or limit any tax, withholding, collection, remittance, information-reporting, recordkeeping, disclosure, responsible-person, or other obligation that Applicable Law directly and non-waivably imposes upon ONE.

§ 12.02 ONE Compliance.

ONE may collect, withhold, report, remit, file, disclose, or maintain information where legally required.

§ 12.03 No Expanded Duty.

ONE's performance of a legally required tax obligation concerning one Transaction shall not independently create an additional tax obligation concerning another Transaction where no such obligation is imposed by Applicable Law.

ARTICLE XIII

NO GUARANTEE OF TAX TREATMENT

§ 13.01 Disclaimer.

ONE DOES NOT WARRANT, REPRESENT, OR GUARANTEE ANY PARTICULAR:

(a) TAX CLASSIFICATION;

(b) TAX RATE;

(c) TAX SAVINGS;

(d) DEDUCTION;

(e) CREDIT;

(f) EXEMPTION;

(g) REFUND;

(h) TAX POSITION;

(i) REPORTING POSITION;

(j) WORKER CLASSIFICATION;

(k) BUSINESS CLASSIFICATION;

(l) TAX-EXEMPT STATUS;

(m) CHARITABLE DEDUCTIBILITY;

(n) WITHHOLDING TREATMENT;

(o) INFORMATION-REPORTING TREATMENT;

(p) SALES-TAX TREATMENT;

(q) INCOME-TAX TREATMENT;

(r) PROPERTY-TAX TREATMENT; OR

(s) OTHER TAX RESULT.

§ 13.02 No Reliance.

No User shall construe ONE's platform classification, invoice, receipt, Account designation, ONE ID, ONE Membership, Listing, payment record, estimate, calculation, communication, or other Content as a guarantee of tax treatment unless ONE expressly assumes such obligation in a legally binding written agreement.

ARTICLE XIV

CHANGES IN TAX LAW

§ 14.01 Legal Changes.

Federal, state, local, and other tax laws, regulations, administrative interpretations, tax rates, filing requirements, thresholds, classifications, exemptions, deductions, credits, and reporting requirements may change.

§ 14.02 No Continuing Tax Update Obligation.

Unless ONE expressly undertakes such obligation pursuant to a separate agreement, ONE does not assume a contractual obligation to advise Users of every change in Applicable Law affecting a User's tax obligations.

§ 14.03 Current Law.

Each User remains responsible for determining the law applicable to such User at the relevant time.

ARTICLE XV

LIMITATION OF LIABILITY

§ 15.01 Tax-Related Damages.

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE ONE PARTIES SHALL NOT BE LIABLE FOR INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, PUNITIVE, CONSEQUENTIAL, OR RELIANCE DAMAGES ARISING FROM OR RELATING TO A USER'S INDEPENDENT TAX OBLIGATIONS, THIRD-PARTY TAX INFORMATION, OR A USER'S RELIANCE UPON INFORMATION THAT ONE HAS NOT EXPRESSLY WARRANTED AS PROFESSIONAL TAX ADVICE.

§ 15.02 Excluded Losses.

TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, EXCLUDED DAMAGES MAY INCLUDE LOST PROFITS, LOST REVENUE, LOST TAX BENEFITS, LOST DEDUCTIONS, LOST CREDITS, LOST REFUNDS, BUSINESS INTERRUPTION, PROFESSIONAL FEES, OR OTHER CONSEQUENTIAL ECONOMIC LOSSES, EXCEPT TO THE EXTENT SUCH EXCLUSION IS PROHIBITED BY APPLICABLE LAW.

§ 15.03 Mandatory Liability.

Nothing in this Article excludes liability that Applicable Law prohibits ONE from excluding or limiting.

ARTICLE XVI

INDEMNIFICATION

§ 16.01 User Indemnification.

To the fullest extent permitted by Applicable Law, an applicable User shall defend, indemnify, and hold harmless Office of National Excellence, LLC and the applicable ONE Parties from Third-Party claims, liabilities, assessments, penalties, costs, and reasonable attorneys' fees arising from:

(a) materially false tax information supplied by the User;

(b) the User's failure to satisfy a tax obligation legally imposed upon the User;

(c) the User's failure to collect or remit a tax legally imposed upon the User;

(d) the User's material misrepresentation of tax status;

(e) the User's unlawful tax conduct; or

(f) the User's material breach of this Tax Disclaimer,

except to the extent the claim results from an obligation or liability that Applicable Law independently and non-waivably imposes upon ONE.

ARTICLE XVII

MANDATORY-LAW SAVINGS CLAUSE

§ 17.01 Controlling Provision.

NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THIS TAX DISCLAIMER, NOTHING HEREIN SHALL BE CONSTRUED TO DISCLAIM, TRANSFER, RELEASE, WAIVE, RESTRICT, OR LIMIT ANY TAX COLLECTION, WITHHOLDING, REMITTANCE, REPORTING, RECORDKEEPING, DISCLOSURE, PAYMENT, REFUND, CONSUMER RIGHT, STATUTORY RIGHT, GOVERNMENTAL OBLIGATION, OR OTHER LEGAL REQUIREMENT TO THE EXTENT APPLICABLE LAW DIRECTLY IMPOSES SUCH OBLIGATION UPON OFFICE OF NATIONAL EXCELLENCE, LLC OR ANOTHER ONE PARTY OR PROHIBITS SUCH DISCLAIMER, TRANSFER, RELEASE, WAIVER, RESTRICTION, OR LIMITATION.

§ 17.02 Limited Supremacy.

Where a mandatory federal, state, local, or other legal requirement conflicts with this Tax Disclaimer, such requirement shall control solely to the extent legally required, and the remaining provisions shall remain effective to the maximum extent permitted by Applicable Law.

ARTICLE XVIII

INCORPORATION INTO MASTER TERMS

§ 18.01 Incorporation.

This Tax Liability, Reporting, and Withholding Disclaimer is incorporated into and forms part of the ONE Master Terms of Use and Services Agreement.

§ 18.02 Related Agreements.

This Tax Disclaimer shall be construed together with, as applicable:

(a) the ONE Master Terms of Use and Services Agreement;

(b) ONE Membership Agreement;

(c) ONE ID Terms;

(d) ONE Card Terms;

(e) ON Network Rules;

(f) Provider Agreement;

(g) Marketplace and Transaction Terms;

(h) Booking and Appointment Terms;

(i) Employment and Opportunity Listing Rules;

(j) Housing Listing Rules;

(k) Consulting Services Agreement;

(l) Virtual Brand Licensing Agreement;

(m) Refund and Cancellation Policy;

(n) Privacy Policy; and

(o) other applicable agreements, policies, schedules, disclosures, and transaction-specific terms.

§ 18.03 Order of Precedence.

Any conflict between this Tax Disclaimer and a transaction-specific tax provision shall be resolved according to the order of precedence established in the ONE Master Terms of Use and Services Agreement, subject to Applicable Law.

ARTICLE XIX

SEVERABILITY AND SURVIVAL

§ 19.01 Severability.

If any provision of this Tax Disclaimer is determined to be invalid, unlawful, or unenforceable, such provision shall, where legally permissible, be reformed and enforced to the maximum lawful extent, and the remaining provisions shall continue in effect.

§ 19.02 Survival.

Provisions concerning tax responsibility, information reporting, records, indemnification, limitation of liability, mandatory law, and other provisions intended by their nature to survive shall survive termination of a User's Account, Membership, Transaction, or relationship with ONE to the extent permitted by Applicable Law.

ARTICLE XX

FINAL ACKNOWLEDGMENT

§ 20.01 Acknowledgment.

BY LEGALLY SUFFICIENT ASSENT, THE USER ACKNOWLEDGES THAT ONE DOES NOT GENERALLY SERVE AS THE USER'S TAX ADVISER, ACCOUNTANT, TAX PREPARER, PAYROLL PROFESSIONAL, OR LEGAL COUNSEL; THAT TAX CONSEQUENCES MAY VARY ACCORDING TO THE USER, TRANSACTION, JURISDICTION, AND APPLICABLE LAW; AND THAT THE USER REMAINS RESPONSIBLE FOR TAX OBLIGATIONS LEGALLY ATTRIBUTABLE TO THE USER.

§ 20.02 Mandatory Rights.

NOTHING IN THIS ACKNOWLEDGMENT SHALL WAIVE OR LIMIT ANY RIGHT, REMEDY, DUTY, OR LIABILITY THAT APPLICABLE LAW DOES NOT PERMIT TO BE WAIVED OR LIMITED.

OFFICE OF NATIONAL EXCELLENCE, LLC

ONE

ON | ONE NETWORK

Official Domain: ONEUSA.us

TAX LIABILITY, REPORTING, AND WITHHOLDING DISCLAIMER

Effective Date: September 16, 2026

Last Revised: September 16, 2026