Armed Forces Service Discount Policy

1. Purpose and Scope

Carbyne Accounting LLC (the “Firm”) offers a ten percent (10%) discount on professional service fees for eligible businesses owned and actively managed by current military service members, veterans, military retirees, and eligible surviving spouses.

The Armed Forces Service Discount is a voluntary program offered by the Firm and is not a federal or military benefit. Eligibility, verification, discount application, and continuing participation are governed by this policy, the applicable fee schedule, the client terms, and the eligibility attestation.

References in this policy to the "client terms" mean the Firm's then-current engagement agreement, terms and conditions, or other agreement governing the client's services, as accepted by the client.

Eligibility attestations and verification documents may be submitted beginning on the Policy Effective Date. The discount applies only to invoices issued on or after the Program Start Date.

2. Eligible Service Categories

Currently Serving Members: Individuals currently serving in the United States Armed Forces, including active-duty personnel and members of the National Guard or Reserve components.

Veterans: Former members of the United States Armed Forces, including former National Guard and Reserve members, whose service ended with an Honorable discharge or General discharge (Under Honorable Conditions), subject to the accepted alternative verification methods described in Section 4.

Military Retirees: Individuals who retired from qualifying military service and whose retired status can be established through an accepted verification method.

Eligible Surviving Spouses: Surviving spouses who continue or assume ownership and active management of a business previously owned by a deceased service member, veteran, or military retiree. Remarriage does not affect eligibility.

Non-serving spouses do not independently qualify unless they satisfy the surviving-spouse requirements.

3. Business Ownership and Management

To qualify, at least twenty percent (20%) of the business must be owned, collectively, by one or more individuals who satisfy the eligibility criteria in Section 2. The business must also be a client under the Firm's current client terms, as described in Section 6.

Each eligible individual whose ownership interest is counted toward the threshold must actively participate in managing the business.

Ownership may be held directly or indirectly through a documented beneficial ownership interest. Indirect ownership is calculated by multiplying the ownership percentages through each intermediate entity. Where an eligible individual holds multiple distinct ownership interests, those interests may be aggregated without double-counting.

For example, an individual who owns 60% of a holding company that owns 80% of the applicant business is considered to hold a 48% indirect ownership interest in the applicant business.

The applicant must execute the Firm's eligibility attestation. The Firm may rely on ownership information previously obtained during onboarding or request an operating agreement, ownership schedule, capitalization table, or comparable documentation when reasonably necessary.

4. Acceptable Service-Status Verification

One accepted verification document is required for each eligible individual whose ownership interest is counted toward the eligibility threshold.

All supporting verification documents and application correspondence must be submitted by email to client@carbyneaccounting.com.

Applicants must redact Social Security numbers, driver's license and identification numbers, dates of birth, home addresses, financial amounts, military assignments or locations, medical information, and other sensitive information not necessary to establish eligibility. The eligible individual's name, relevant dates, and information establishing qualifying service must remain visible.

A. Active Duty, National Guard, and Reserve — Any one of the following:

• Statement of Service issued by the individual's command, unit, or personnel office and dated within 90 calendar days before submission;
• Leave and Earnings Statement (LES) for a pay period ending within 60 calendar days before submission, with financial and unnecessary sensitive information redacted; or
• Current military orders establishing qualifying service status as of the application date.

B. Veterans, Including Former National Guard and Reserve Members — Any one of the following:

• DD Form 214;
• NGB Form 22;
• VA Veteran Identification Card (VIC);
• VA service-verification or benefits letter establishing veteran status; or
• State-issued driver's license or identification card bearing an official veteran designation.

A screenshot or PDF of a digital VA Veteran Identification Card is accepted.

C. Military Retirees — Any one of the following:

• DD Form 214 establishing retirement;
• DFAS Retiree Account Statement, with financial information redacted;
• Military retirement orders; or
• Notice of Eligibility for Retired Pay, commonly known as a 20-year letter.

Military retirees may alternatively establish eligibility under the veteran category using any accepted veteran verification document.

D. Eligible Surviving Spouses

An accepted document establishing the deceased owner's qualifying military service, together with a signed attestation establishing the surviving-spouse relationship, eligible ownership, and active management.

Document Identification and Name Matching

The name appearing on each verification document must correspond to an eligible individual identified in the eligibility attestation. The Firm may accept reasonable documentation explaining a legal name change or other legitimate discrepancy. For surviving-spouse applications, the military service document must identify the deceased owner.

Alternative Verification and Discharge Characterization

State-issued identification bearing an official veteran designation and accepted VA Veteran Identification Cards or service-verification documents are accepted as presented, even when discharge characterization is not separately displayed. Where another reliable record affirmatively establishes a discharge that does not meet the Firm's eligibility requirements, the application may be denied.

Department of Defense Identification Cards

The Firm does not accept Department of Defense-issued military identification cards, including active-duty, retiree, or dependent identification cards, as verification documents. Applicants must not email photographs, scans, or other images of these cards. The Firm may delete submissions containing prohibited identification cards or inadequately redacted information and request corrected documentation. This restriction does not apply to the VA Veteran Identification Card (VIC).

5. Surviving Spouses and Estate Administration

A surviving spouse may qualify when the deceased business owner satisfied the applicable military service requirements and the surviving spouse meets the ownership and active-management requirements.

During estate administration, the business may retain eligibility while the deceased owner's ownership interest remains in the estate, provided that:

• The surviving spouse is the reasonably expected recipient of the ownership interest;
• The surviving spouse actively manages the business;
• The expected ownership interest, together with any other eligible ownership, satisfies the 20% requirement; and
• The eligibility attestation is completed by the surviving spouse or another individual legally authorized to act on behalf of the business.

For purposes of this discount only, an ownership interest reasonably expected to pass to the surviving spouse may be counted provisionally during estate administration. The Firm may request reasonable documentation of the anticipated ownership transfer when necessary.

The client must notify the Firm of an eligible owner's death within 90 calendar days. Material changes resulting from the final distribution of the estate must be reported within 30 calendar days.

If the anticipated transfer of an ownership interest to the surviving spouse does not occur, the discount terminates beginning with the first invoice issued after the Firm receives notice. Discounts applied during estate administration will not be recovered when the anticipated transfer was reasonably expected in good faith and the client provided timely notice.

Remarriage does not affect surviving-spouse eligibility. The Firm does not routinely require a death certificate or proof of current marital status but may request proportionate additional documentation when material inconsistencies arise.

During estate administration, the eligibility attestation may be executed by the estate's personal representative or another individual legally authorized to act on behalf of the business.

6. Application, Verification, Approval, and Denial

Prospective Clients

Prospective clients may express interest in the Armed Forces Service Discount at any time. Eligibility attestations and supporting verification documents will only be accepted after the applicant becomes a client under the Firm's current client terms.

Current Client Terms

The discount is available only to clients under the Firm's current client terms. A client under an earlier agreement, including a grandfathered arrangement, must accept the Firm's current client terms before the discount may apply. Clients unsure whether they are under the current client terms may contact Client Services at client@carbyneaccounting.com.

Application and Submission

Once the applicant is a client under the current client terms, the client may request the discount by emailing client@carbyneaccounting.com. The client completes and electronically signs the online eligibility attestation, which is submitted to the Firm electronically. Required supporting verification documents must be emailed separately to client@carbyneaccounting.com.

Electronic Attestation

The eligibility attestation must be electronically executed by an owner or representative authorized to act on behalf of the business. The Firm will retain the submitted and electronically signed attestation, including the signer identity, execution timestamp, IP address, browser and device information, and associated submission record.

Approval and Denial

After evaluating the application, the Firm will approve or deny the application and communicate its determination to the client by email. When an application is denied, the Firm will provide a brief explanation of the reason. The client may submit an alternative accepted document, corrected attestation, or additional eligibility information by email to client@carbyneaccounting.com for reconsideration. The discount will not apply until eligibility has been verified and approved.

Electronic Communications and Notices

Notices, applications, determinations, approvals, and other written communications required under this policy may be provided electronically using the Firm's existing communication methods, including email and available client portal messaging. Communications sent by the Firm to the client's designated email address on file will be deemed received on the date sent, provided the Firm has not received a delivery failure notification, subject to applicable law and the client terms. Clients are responsible for maintaining current contact information and providing required notices through the Firm's existing communication channels. Applications and verification documents must be directed to client@carbyneaccounting.com; the eligibility attestation is electronically signed and submitted through the Firm's public website.

7. Discount, Exclusions, and Initial Invoicing

Discount Amount

Eligible clients receive a ten percent (10%) discount on all recurring and one-time professional service fees charged by the Firm.

Excluded Charges

The discount does not apply to:

• Third-party software and subscription charges;
• Governmental, regulatory, filing, and licensing fees;
• Taxes and reimbursable expenses;
• Payment-processing charges;
• Late fees, interest, returned-payment fees, and chargeback fees; or
• Other third-party, pass-through, or non-service charges.

The Armed Forces Service Discount cannot be combined with another discount or promotion.

Discount Calculation

The discount will be calculated against professional service fees rather than the total invoice balance. Charges must be classified appropriately to distinguish professional service fees from excluded charges.

Effective Date

The discount begins with the first applicable invoice issued following written approval. Previously issued invoices will not be adjusted or credited solely because eligibility is subsequently approved.

New Client Verification and Initial Invoicing

New clients may request the discount during onboarding and, after accepting the Firm's current client terms, complete the eligibility attestation and submit verification documents. When eligibility is verified and approved before the initial invoice is issued, the discount will apply to that invoice.

The Firm is not required to delay invoicing while verification is pending. At its discretion, the Firm may temporarily defer the initial invoice to allow verification to be completed. Any such deferral will not extend beyond fourteen (14) calendar days following the client's acceptance of the current client terms.

If eligibility has not been approved when the initial invoice is issued, the invoice will reflect the Firm's standard fees. Upon subsequent approval, the discount will begin with the first applicable invoice issued thereafter. Previously issued invoices will not be retroactively adjusted or credited solely because eligibility is subsequently approved.

8. Reverification

Reverification at Renewal

At each renewal of the client's services, the business must re-execute the eligibility attestation to confirm continuing ownership and management eligibility. Currently serving individuals, including active-duty, National Guard, and Reserve personnel, must also submit a current verification document under Section 4.A. Veterans and military retirees are not required to resubmit verification of completed military service. The Firm may request reverification by email up to 30 calendar days before the renewal date.

Reverification Upon Change

Changes affecting eligibility are subject to the notification requirements in Section 9. The Firm may require reverification following any reported or identified change in service status, ownership, or management.

Missed Reverification

If required reverification is not completed by the renewal date or within the time the Firm specifies following a change, the Firm may suspend the discount beginning with the next applicable invoice. Upon successful reverification and written approval, the discount resumes with the next applicable invoice issued after approval. Invoices issued during the suspension will not be adjusted retroactively solely because reverification is subsequently completed.

9. Changes in Eligibility and Notification Requirements

Notification Requirement

The client must notify the Firm in writing at client@carbyneaccounting.com within 30 calendar days following a material change affecting eligibility, including changes in eligible ownership, active management, qualifying military service status, or surviving-spouse eligibility.

For changes resulting directly from the death of an eligible owner, the initial notification period is extended to 90 calendar days. Material changes resulting from the final distribution of an estate must be reported within 30 calendar days.

Timely Notification

When the client provides timely notice of a change resulting in loss of eligibility, the discount terminates beginning with the first invoice issued after the Firm receives notice. Discounts applied to invoices issued before receipt of timely notice will not be recovered solely because eligibility ceased during the applicable notification period.

Untimely Notification

When the client fails to provide notice within the required period, the Firm may recalculate affected invoices issued after the date eligibility actually ceased and seek recovery of the resulting discount adjustments, subject to applicable law and the client terms. Late notification alone does not automatically constitute knowing or reckless material misrepresentation.

Continuation Following Military Separation

A currently serving individual who separates from military service may remain eligible by establishing qualifying veteran status.

10. Material Misrepresentation and Recovery

An applicant or client who knowingly or recklessly provides materially false or misleading information concerning military service, ownership, management, or surviving-spouse eligibility may be subject to denial or revocation of the discount.

Where material misrepresentation is established, the Firm may recalculate affected invoices and recover discounts improperly received, to the extent permitted by applicable law and the client terms. The signed eligibility attestation must separately and expressly acknowledge the Firm's right to seek recovery under these circumstances.

An inaccurate statement made in good faith, without knowledge or reckless disregard of its inaccuracy, will not independently constitute material misrepresentation under this section. The Firm may nevertheless terminate or suspend a discount prospectively when eligibility requirements are not satisfied. Separate adjustments permitted for untimely notice under Section 9 remain applicable.

Properly applied discounts will not be reversed solely because a client experiences an ordinary eligibility change and provides timely notice.

11. Privacy, Document Retention, and Recordkeeping

Verification Document Handling

Verification documents will be collected and used solely to determine and administer eligibility for the Armed Forces Service Discount. All verification documents must be emailed to client@carbyneaccounting.com. Access to received verification materials will be restricted to authorized personnel responsible for evaluating and determining eligibility. The Firm does not accept Department of Defense-issued military identification cards, including active-duty, retiree, or dependent identification cards.

Administrative Verification Records

The Firm will maintain a secure administrative record documenting each Armed Forces Service Discount application and its determination. The record will include:

• The name of each eligible individual;
• The individual's eligibility category;
• The accepted verification document type;
• The date verification was completed;
• The email address from which verification documents were received and the date received;
• The date of the approval or denial notice and the email address to which it was sent;
• The eligible ownership percentage;
• The approval or denial determination;
• The individual responsible for the determination;
• The date the discount became effective;
• The next renewal date;
• Any subsequent changes in eligibility;
• The timeliness of required notifications;
• Any authorized invoice adjustments; and
• The date verification emails and documents were removed.

Administrative records may be maintained using the Firm's existing recordkeeping systems and are not required to be maintained within the client portal.

Electronic Signature Records

The Firm will retain the completed electronically signed eligibility attestation and the associated submission record, including signer identity, execution timestamp, IP address, and browser and device information. These records will be maintained in accordance with the Firm's applicable recordkeeping and retention procedures.

Document Removal and Retention

Following each eligibility determination, the Firm will delete verification emails and attachments from the applicable mailbox, including Deleted Items, and remove any downloaded verification documents from active storage. The Firm will record the removal date in its administrative verification record, subject to applicable legal, regulatory, or preservation requirements.

Residual copies may remain in system backups, email archives, or other provider-managed retention systems until those copies expire under the applicable service provider's retention schedule. The Firm will retain the signed eligibility attestation, the electronic submission record, and the administrative verification record as necessary to administer the program and enforce the eligibility attestation and the client terms.

Audit Trail

The Firm will document eligibility determinations, suspensions, reinstatements, terminations, revocations, and authorized invoice adjustments in its administrative verification record.

12. Eligibility Statuses

The Firm will maintain the following administrative statuses:

Pending: An application has been submitted and is awaiting verification, additional information, or an eligibility determination.

Approved: Eligibility has been verified and the discount has been authorized.

Suspended: The discount has been temporarily suspended pending required reverification or resolution of an eligibility question.

Denied: An application has been evaluated and eligibility has not been established.

Ended: Eligibility has ceased through an ordinary change in circumstances, without a determination of knowing or reckless material misrepresentation.

Revoked: The discount has been withdrawn following a determination of knowing or reckless material misrepresentation.

An Ended status does not independently prohibit invoice adjustments otherwise permitted for untimely notification under Section 9. The Firm will separately record the timeliness of notice, the effective date of any eligibility change, and any authorization to recalculate affected invoices.

13. Modification or Discontinuation

The Firm reserves the right to modify or discontinue the Armed Forces Service Discount upon at least 30 calendar days' prior written notice, subject to the client terms.

Modifications will not retroactively alter discounts properly applied to previously issued invoices. This policy supplements, but does not otherwise modify, the client terms or applicable fee schedule.

Review the eligibility attestation   ·   Back to Armed Forces Service Discount