Terms of Use

1. Acceptance of These Terms

These Terms of Use (the "Terms") are a binding agreement between you and BigApple Accounting Tax & Advisory, operating as Marriage Tax Shield ("Marriage Tax Shield," "we," "us," or "our"). They govern your access to and use of marriagetaxshield.com and its pages, forms, questionnaires, scheduling tools, training videos, downloads, and communications (together, the "Site").

By accessing or using the Site, you agree to these Terms. If you do not agree, do not use the Site. These Terms incorporate our Privacy Policy and our Disclaimer by reference.

2. Who We Are

Marriage Tax Shield is a service of BigApple Accounting Tax & Advisory, a certified public accounting practice located at 225 West 28th Street, New York, NY 10001, led by Busayo Ogunsanya, CPA, MST. We provide CPA-led tax planning engagements for households navigating marriage, prenuptial agreements, separation, and divorce, and we work with clients nationwide.

3. Eligibility

You must be at least 18 years old and able to form a binding contract to use the Site. The Site is directed to users in the United States. If you access it from elsewhere, you do so on your own initiative and are responsible for compliance with local law. You represent that you are not barred from receiving services under applicable law.

4. No Professional Relationship Is Created by Using the Site

Browsing the Site, watching the training, submitting a questionnaire, scheduling a call, or exchanging emails with us does not create a CPA-client relationship and does not obligate us to provide services to you.

A professional relationship begins only when both of the following have happened:

1. we have delivered a written engagement letter describing the scope, deliverables, and fixed fee for your matter; and
2. you have signed that engagement letter and paid any required deposit.

Until then, nothing on the Site or in our preliminary communications should be relied on as advice specific to your situation, and you should not send us confidential documents or information you would not want disclosed.

5. The Site Does Not Provide Legal Advice

Marriage Tax Shield provides tax education, tax planning, and tax position analysis. We are not a law firm and we do not practice law. We do not draft prenuptial or separation agreements, negotiate settlements, advise on custody or support, or represent anyone in a family-law proceeding.

You should retain a licensed family-law attorney in your state for any legal question, agreement, or filing. Our work is intended to complement your attorney's work by producing the tax position that underlies it, not to replace it.

6. Engaging Our Services

The engagement letter controls. The scope of work, deliverables, timeline, fee, staffing, and limitations for any engagement are set out in a signed engagement letter. If anything in the engagement letter conflicts with these Terms, the engagement letter controls for that engagement.

Your responsibilities. Our analysis depends entirely on the accuracy and completeness of the information you give us. You are responsible for providing complete and truthful information, for producing documents on request, and for telling us promptly if facts change. We do not audit, verify, or independently confirm the information you supply. You remain responsible for your own tax filings and for any positions taken on them.

Scope. Unless the engagement letter says otherwise, an engagement does not include preparing or filing tax returns, representing you before the Internal Revenue Service or any state authority, drafting legal documents, valuing a business or property, or providing investment advice.

Conflicts. Because our work often involves both spouses' tax positions, we may decline an engagement, or withdraw from one, where a conflict of interest exists or arises. We may also decline any inquiry for any lawful reason.

Confidential engagements. Where an engagement is undertaken for one spouse individually, we owe our professional duties to that person only. We will not disclose the engagement to the other spouse except as required by law or as you authorize in writing.

7. Fees, Payment and Refunds

Engagements are priced by complexity rather than by the hour and start in the five figures. We quote a fixed fee in writing before any work begins, and that fee does not change unless the scope changes and you approve the change in writing.

• Fees are quoted and payable in U.S. dollars.
• Payment terms, deposits, and installment arrangements are set out in the engagement letter.
• Fees are earned as work is performed. Because our deliverables are custom professional work product, fees for work already performed are non-refundable except as stated in the engagement letter or required by law.
• You are responsible for any applicable taxes, and for bank, card, or transfer charges imposed by your payment provider.
• We may suspend work on an engagement that is past due after giving you notice.

Any pricing figures shown on the Site are illustrative starting points, not an offer or a quote. A quote is binding only when given in writing for your specific matter.

8. Training, Questionnaires and Applications

The private training and any free materials are educational and general in nature. They are provided for your personal, non-commercial use. We may change, limit, or discontinue access to them at any time.

Submitting a questionnaire or application is a request to be considered for an engagement. It does not guarantee that we will offer one. Availability is limited each month, and we select matters based on fit, capacity, and the absence of conflicts.

9. License to Use the Site

Subject to these Terms, we grant you a limited, revocable, non-exclusive, non-transferable license to access and view the Site for your own personal and internal purposes. You may print or save a copy of a page for your own reference. All other rights are reserved.

10. Intellectual Property

The Site and its contents — including text, page copy, the framework of nine tax exposure categories, checklists, models, training videos, graphics, layout, design, and the selection and arrangement of all of it — are owned by BigApple Accounting Tax & Advisory or its licensors and are protected by United States and international copyright, trademark, and other intellectual property laws.

"Marriage Tax Shield" and "BigApple Accounting Tax & Advisory," together with our logos, are our trademarks. You may not use them without our prior written permission.

You may not copy, reproduce, republish, distribute, sell, license, rent, modify, translate, create derivative works from, publicly display, record, screen-capture for redistribution, or exploit any part of the Site, in whole or in part, without our prior written consent. You may not use the Site or its contents to train, fine-tune, or ground an artificial intelligence or machine learning system without our prior written consent.

Deliverables produced under an engagement are licensed to you for your own use and for use by your attorney and advisors on your matter. We retain ownership of our underlying methodologies, templates, models, and know-how.

11. Acceptable Use

You agree not to:

• use the Site for any unlawful purpose or in violation of these Terms;
• submit false, misleading, or fraudulent information, or impersonate another person;
• submit another person's confidential or personal information without their authorization;
• scrape, crawl, harvest, or use automated means to access, extract, or index the Site or its data, except by search engines operating under our robots file;
• attempt to gain unauthorized access to the Site, its servers, or any related system, or to probe, scan, or test its vulnerability;
• introduce malware, viruses, or any code intended to disrupt or damage the Site;
• interfere with the Site's operation or place an unreasonable load on its infrastructure;
• remove, obscure, or alter any copyright, trademark, or other proprietary notice; or
• use the Site to develop or market a competing product or service.

12. Your Submissions

You are responsible for everything you submit through the Site. You represent that you have the right to submit it and that it does not infringe anyone's rights or violate any law.

If you send us unsolicited ideas, suggestions, or feedback about our services or the Site, you grant us a perpetual, worldwide, royalty-free, irrevocable license to use them without restriction, obligation, or compensation. This does not apply to your confidential information or to documents provided under an engagement, which are handled as described in our Privacy Policy and the engagement letter.

13. Electronic Communications and Signatures

By using the Site or contacting us, you consent to receive communications from us electronically, including by email and, where you have provided a mobile number and consented, by text message. You agree that electronic communications, agreements, and signatures satisfy any legal requirement that such communications be in writing.

Ordinary email is not a secure channel. Do not send Social Security numbers, tax returns, account numbers, or identification documents by email. We will provide a secure upload link when documents are needed.

14. Third-Party Links and Services

The Site links to and embeds third-party services, including video hosting, scheduling, and form tools. We do not control those services and are not responsible for their content, availability, security, or practices. Your use of a third-party service is governed by that party's own terms and privacy policy.

15. Results, Figures and Testimonials

Any dollar figures shown on the Site — including illustrative amounts such as the cost of an improperly handled retirement split, a mistimed home sale, or an incorrect filing status — are examples drawn from typical scenarios. They are not predictions, promises, or guarantees of what will happen in your case.

Tax outcomes depend on your specific facts, on the positions you and your counterparty take, and on tax law as applied by the Internal Revenue Service, state authorities, and the courts. We do not guarantee any particular tax saving, refund, settlement outcome, or result. Testimonials and case examples reflect the experience of specific clients and are not typical of every engagement. Media mentions, including references to The Wall Street Journal, Forbes, and Crain's New York Business, indicate coverage or commentary only and do not imply endorsement by those publications.

16. Disclaimer of Warranties

THE SITE AND ALL CONTENT, MATERIALS, AND TRAINING MADE AVAILABLE THROUGH IT ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, ACCURACY, AND NON-INFRINGEMENT.

WE DO NOT WARRANT THAT THE SITE WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THE SITE OR ITS SERVERS ARE FREE OF HARMFUL COMPONENTS. WE DO NOT WARRANT THAT THE CONTENT IS COMPLETE, CURRENT, OR APPLICABLE TO YOUR CIRCUMSTANCES.

This section does not limit any warranty or obligation set out in a signed engagement letter, and it does not limit liability that cannot be limited under applicable law or applicable professional standards.

17. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, NEITHER MARRIAGE TAX SHIELD, BIGAPPLE ACCOUNTING TAX & ADVISORY, NOR ITS PARTNERS, EMPLOYEES, CONTRACTORS, OR AGENTS WILL BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR LOST PROFITS, LOST SAVINGS, LOST DATA, OR LOSS OF GOODWILL, ARISING OUT OF OR RELATING TO YOUR USE OF THE SITE, WHETHER BASED ON CONTRACT, TORT, STRICT LIABILITY, OR ANY OTHER THEORY, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THE SITE WILL NOT EXCEED ONE HUNDRED U.S. DOLLARS (US$100). LIABILITY ARISING OUT OF A PAID ENGAGEMENT IS GOVERNED BY THE LIMITATION SET OUT IN THE ENGAGEMENT LETTER FOR THAT MATTER.

Some jurisdictions do not allow the exclusion of certain warranties or the limitation of certain damages. In those jurisdictions, the exclusions and limitations above apply only to the extent permitted, and nothing in these Terms limits liability for fraud, willful misconduct, or any liability that cannot lawfully be limited.

18. Indemnification

You agree to indemnify, defend, and hold harmless Marriage Tax Shield, BigApple Accounting Tax & Advisory, and their partners, employees, contractors, and agents from and against any claims, liabilities, damages, losses, and expenses, including reasonable attorneys' fees, arising out of or related to your use of the Site, your violation of these Terms, your violation of any law or third-party right, or any information you submit that is inaccurate, unauthorized, or misleading.

19. Governing Law and Venue

These Terms and any dispute arising out of them or out of your use of the Site are governed by the laws of the State of New York, without regard to its conflict-of-laws rules. Subject to Section 20, you and we consent to the exclusive jurisdiction and venue of the state and federal courts located in New York County, New York, and waive any objection based on inconvenient forum.

20. Dispute Resolution

Informal resolution first. Before starting any formal proceeding, you agree to contact us at [email protected] and give us 30 days to resolve the matter informally. Most disputes are resolved this way.

Arbitration. If a dispute is not resolved within 30 days, you and we agree that it will be resolved by binding arbitration administered by the American Arbitration Association under its applicable rules, before a single arbitrator, seated in New York County, New York. The arbitrator's award may be entered as a judgment in any court of competent jurisdiction. Either party may bring an individual action in small claims court instead, and either party may seek injunctive relief in court to protect intellectual property or confidential information.

No class actions. Disputes will be resolved on an individual basis only. You and we each waive any right to participate in a class, collective, consolidated, or representative proceeding. If this waiver is held unenforceable as to a particular claim, that claim will proceed in court and the remainder of this Section will continue to apply.

21. Termination and Changes to the Site

We may suspend or terminate your access to the Site at any time, with or without notice, for any reason, including a breach of these Terms. We may also modify, suspend, or discontinue the Site or any part of it at any time without liability. Sections that by their nature should survive termination — including Sections 10, 12, and 15 through 23 — will survive.

22. Changes to These Terms

We may revise these Terms from time to time. The revised version takes effect when posted, and we will update the "Last updated" date above. If the changes are material, we will provide a more prominent notice. Your continued use of the Site after the revised Terms take effect means you accept them. If you do not accept them, stop using the Site.

23. General Provisions

• Entire agreement. These Terms, together with the Privacy Policy and Disclaimer, are the entire agreement between you and us regarding the Site, and supersede any prior understanding on that subject. Any engagement letter you sign is a separate agreement that controls the services it covers.
• Severability. If any provision is held unenforceable, it will be modified to the minimum extent necessary to make it enforceable, and the remaining provisions will stay in effect.
• No waiver. Our failure to enforce a provision is not a waiver of our right to enforce it later.
• Assignment. You may not assign these Terms without our written consent. We may assign them in connection with a merger, acquisition, or sale of the practice.
• No third-party beneficiaries. These Terms do not create rights for anyone other than you and us.
• Force majeure. Neither party is liable for delay or failure caused by events beyond its reasonable control.
• Headings. Section headings are for convenience only and do not affect interpretation.

24. Contact Us

Questions about these Terms can be directed to:

See also our Privacy Policy and Disclaimer.