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Membership Terms

Membership Terms

Effective Date: 10/4/26

Last Updated: 10/4/26

These Membership Terms are a binding agreement between you and The Moreau Law Firm, PLLC, a Texas professional limited liability company (the "Firm," "we," "us," or "our"), governing your membership in the Tax Strategy Implementation Membership or the Business Owner Strategy Lab (each, a "Membership"; you, a "Member"). Please read them carefully, especially Sections 3, 4, 8, 9, 14, and 21.

1. Agreement and Acceptance

You accept these Membership Terms by checking the acceptance box at checkout, completing a purchase, or accessing Membership content. These Membership Terms incorporate the Terms & Conditions, Privacy Policy, Cookie Policy, and Refund & Cancellation Policy. If these Membership Terms conflict with the Terms & Conditions on any Membership matter, these Membership Terms control. If you do not agree, do not purchase or use a Membership.

2. About the Program

The Membership is a general educational program for owners of closely held businesses, delivered through a private, logged-in Member Resource Center.

The Tax Strategy Implementation Membership includes:

  • the Strategy Library, a set of instructional lessons explaining commonly used federal tax strategies for business owners (such as entity and S corporation decisions, S corporation compensation, accountable plans, IRC § 280A(g), employing family members, owner health benefits, retirement plans, § 199A/QBI planning, equipment and vehicle planning, and year-end planning), how they generally work, general implementation steps, documentation practices, and common mistakes;

  • Tools & References, consisting of instructional worksheets, checklists, a general planning calendar, and current-year reference figures used within the lessons;

  • the monthly Tax Strategy Roundtable live session;

  • access to Tax Strategy Roundtable recordings as described in Section 9; and

  • the member community.

The Business Owner Strategy Lab includes everything above, plus:

  • Business Owner Resource lessons on financial management, bookkeeping oversight, entity maintenance, business records, contracts, employees and contractors, insurance coordination, internal controls, business continuity, and succession and sale readiness;

  • the monthly Business Owner Strategy Lab live session; and

  • access to Business Owner Strategy Lab recordings as described in Section 9.

Current pricing and billing options are shown on the membership page and at checkout. Content, topics, tools, and session formats may change over time as described in Section 17.

3. The Membership Is Not Legal Services, and You Are Not a Client

Although the Membership is offered by a law firm, it is an educational program, not a legal service. Purchasing, paying for, or participating in a Membership does not make you a client of the Firm or of any attorney and does not create an attorney-client relationship. That is true even if you live in Texas, Oklahoma, or Wyoming, where the Firm's attorney is licensed, and even when a topic involves the law. Using Membership resources, submitting a question, attending a live session, posting in the community, or interacting with an attorney in a Membership setting does not create one either.

Because you are not a client:

(a) nothing you say, write, post, or submit in the Membership (including questions, live-session comments, chat, and community posts) is confidential or protected by the attorney-client privilege;

(b) the Firm does not run conflict-of-interest checks on Members and may represent other Members or anyone else, including in matters adverse to you, and information you share in the Membership does not limit the Firm's ability to do so;

(c) the Firm has no duty to monitor your situation, to notify you when a change in law affects you, or to follow up on anything discussed;

(d) Membership fees are not legal fees, retainers, or deposits and are not held in trust; and

(e) the Firm is not your agent, fiduciary, or advisor.

The Firm does not act as your counsel through the Membership in any state, including Texas, Oklahoma, and Wyoming.

If you want individualized legal services, ask the Firm about a separate engagement. No individualized work begins until the Firm completes its intake and conflict review, agrees to represent you, and you and the Firm sign a written engagement agreement. A Membership does not entitle you to representation, and the Firm may decline any engagement.

If you are, were, or later become a client of the Firm, your Membership remains separate from that representation. Membership activities are not part of the representation unless your engagement agreement expressly says otherwise. Communicate about your legal matter only through the channels your engagement agreement provides, never through the Membership.

4. General Education Only

(a) Not advice. Membership content is general information about federal tax law and business practices. It is not legal, tax, accounting, financial, investment, or insurance advice, and it is not a recommendation that you take or avoid any action.

(b) Not individualized. Content is not tailored to you. Descriptions of when a strategy may or may not apply are educational screening descriptions, not a determination that you qualify for or should use any strategy. Your eligibility may depend on facts the Firm does not know. Examples are illustrations only.

(c) Federal focus; state law varies. Tax content focuses on federal tax law. Business entity, contract, employment, property, and state and local tax rules vary by state. Content discussing any state's law (including Texas, Oklahoma, or Wyoming) is general education and issue spotting only, and nothing in the Membership analyzes or applies any state's law to your situation. Elizabeth A. Moreau is licensed to practice law in Texas, Oklahoma, and Wyoming.

(d) Your decisions are your own. You are responsible for decisions about your business and taxes and for deciding when individualized advice is appropriate. Before implementing any strategy, involve your own qualified professionals (such as your attorney, CPA or tax preparer, bookkeeper, payroll provider, financial advisor, insurance professional, or third-party administrator). The Membership is designed in part to help you understand what to discuss with them.

(e) No guaranteed results. Outcomes depend on facts, implementation, documentation, and law that may change. The Firm does not guarantee any tax savings, deduction, result, or outcome, or that any position will be accepted by the IRS or any other authority.

5. What the Membership Does Not Include

Unless separately agreed in writing, a Membership does not include:

  • individualized legal advice, legal opinions, or legal representation;

  • an individualized tax plan or tax strategy analysis;

  • preparation, review, signing, amendment, or filing of tax returns;

  • bookkeeping or payroll services;

  • a review or audit of your company, documents, or records;

  • custom document drafting, contract review, or entity formation;

  • state-specific legal analysis of your circumstances;

  • tax controversy or audit representation; or

  • investment, insurance, or other individualized professional advice.

The Membership does not create a relationship between the Firm and your CPA, bookkeeper, payroll provider, or other professionals, and you remain responsible for communicating with and supervising your own professional team. The Firm is not responsible for your tax filings because a Membership resource discussed a related subject.

6. Eligibility and Individual Access

You must be at least 18 years old and reside in the United States. Each Membership is for one named individual. A business may pay for a Membership, but the Membership belongs to the named individual. You may not:

  • share your password or let anyone else use your login, including an employee, spouse, business partner, or advisor (such as your CPA, bookkeeper, or attorney);

  • sell or transfer your Membership; or

  • operate a Membership as a company-wide or team account.

The Firm may suspend any account that shows signs of sharing. You agree to keep your account information accurate and current.

7. Live Sessions

(a) Schedule. The Tax Strategy Roundtable is generally held monthly for all Members, and the Business Owner Strategy Lab is generally held monthly for Business Owner Strategy Lab Members. Dates, times, and access links are posted in the Member Resource Center. The Firm may change session dates, times, topics, speakers, or formats; may reschedule a session for illness, emergency, technology failure, holidays, professional obligations, or similar reasons; and may substitute a rescheduled session, prerecorded presentation, or other reasonably comparable educational benefit. Schedule changes and missed sessions do not create a refund or credit.

(b) Purpose. The Tax Strategy Roundtable covers federal tax developments, general implementation issues, walkthroughs of Membership resources, questions with broad educational value, and issues Members may need to discuss with their own professionals. The Business Owner Strategy Lab is a structured educational session on business systems, financial literacy, legal-risk awareness, contracts, bookkeeping oversight, internal controls, workforce matters, professional-team management, continuity, succession, and sale readiness. Neither session is an individual legal or tax consultation, and the Lab is not individualized business coaching, management consulting, accounting, or investment advice.

(c) Questions. You may submit questions in advance through the Member Resource Center or ask during a session. Submitting a question does not guarantee it will be answered. The Firm selects questions based on relevance, time, educational value, and suitability for a group, and may combine or rephrase them. Before discussing a submitted question, the Firm removes names and identifying details.

(d) Questions the Firm may decline. The Firm may decline, or answer only in general terms, any question that requires individualized legal or tax analysis, substantial factual investigation, review of documents, or state-specific research; involves active litigation or a tax controversy; would reveal confidential information; or is outside the educational scope of the Membership or inappropriate for a group setting. A response such as "that depends on your facts and needs individual advice" is the program working as designed. It is not a refusal of service, and it does not mean the Firm has evaluated your situation.

(e) Guest presenters. Guest presenters may include accountants, attorneys, insurance professionals, bankers, bookkeepers, and other professionals. Guests speak for themselves, and a guest's appearance does not make the guest your advisor. The Firm does not endorse guests or their services, does not adopt every statement a guest makes, and neither gives nor receives any compensation or other benefit for referrals to or from guests.

(f) Conduct and access links. Be respectful. The Firm may mute or remove anyone who disrupts a session, solicits business, or violates these Membership Terms. Session links are for your use only; do not share them or admit anyone else.

8. Recording Consent

(a) All live sessions are recorded. Recordings capture audio, video, shared screens, chat messages, display names, and the image and voice of any participant whose camera or microphone is on. The session software displays a recording notice.

(b) Your consent. By accepting these Membership Terms, and again by joining a session, you consent, wherever you are located, to being recorded and to the Firm (1) making recordings available to eligible Members in the Member Resource Center as described in Section 9 and (2) creating and using transcripts and summaries of sessions, including through automated transcription or summarization tools.

(c) Your choices. You may participate with your camera off, your microphone muted, and a display name of your choosing (such as your first name), and you may submit questions in writing instead of speaking. If you do not want your image or voice recorded, keep your camera and microphone off. Do not disclose confidential information during a session.

(d) No public use without separate consent. The Firm will not use your name, image, voice, or likeness from a recording outside the Member Resource Center (for example, in marketing or testimonials) without your separate written consent.

(e) You may not record. You may not record, screen-capture, photograph, livestream, or otherwise capture any session or recording, and you may not admit an automated notetaker, recording bot, or AI assistant to a session.

9. Recording Access

(a) Entitlement month. Your recording access begins with the calendar month in which your current continuous Membership began, regardless of the day you joined. For example, if you join on October 24, you may access the recording of a session held October 10, but not recordings from September or earlier.

(b) By level. Tax Strategy Implementation Members may access Tax Strategy Roundtable recordings. Business Owner Strategy Lab Members may also access Business Owner Strategy Lab recordings, beginning with the calendar month in which their Business Owner Strategy Lab Membership began (including by upgrade).

(c) 12-month limit. Each recording is available for no more than 12 months after the session date and is then permanently deleted. The Firm may remove a recording sooner if it is outdated, superseded, inaccurate, technically defective, raises a privacy or confidentiality concern, or should otherwise be retired. Members acquire no right to any particular recording.

(d) Access only while a Member. Recordings are available only during an active, paid Membership. When your Membership ends for any reason, all recording access ends.

(e) No restoration. If you rejoin after your Membership ends, your recording access begins with the calendar month of your new Membership. Recordings from a prior Membership are not restored, even if they are still within the 12-month window. For example, a Member who joins in January, cancels effective April 30, and rejoins in August has recording access beginning with August.

(f) Streaming only. Recordings are available for streaming in the Member Resource Center only. Downloads are not available, and cancellation does not create a right to download or keep recordings.

(g) Recordings are historical. Recordings reflect the law and information as of the session date and are not updated. When a recording differs from the current Strategy Library, rely on the Strategy Library.

10. Strategy Library and Tools & References

The Strategy Library is the Membership's maintained, current educational resource. Lessons show the applicable tax year and the date last reviewed (and last updated, where relevant). Content reflects the Firm's understanding of the law as of those dates. No date guarantees that a lesson addresses every development, and the Firm does not guarantee updates by any particular date or that content is free of errors.

Worksheets, checklists, calendars, and reference figures are instructional tools that support the lessons. They are general, are not completed for your situation, and should be reviewed with your own professionals before you rely on them. The planning calendar is educational and is not a deadline reminder service; you remain responsible for your own deadlines.

11. Member Community

(a) Purpose. The community supports respectful educational discussion among Members. It is not a confidential legal forum.

(b) Community rules. You may not use the community to:

  • post confidential or sensitive information about yourself, your business, or anyone else, including Social Security numbers, account numbers, tax returns, legal documents, medical information, trade secrets, passwords, or personal information about employees or customers;

  • harass, threaten, or discriminate against anyone, or post obscene, defamatory, or unlawful content;

  • advertise, solicit business, or promote your own services or anyone else's;

  • request individualized legal representation or advice through public discussion;

  • misrepresent your identity or credentials;

  • post content you do not have the right to share, or share Membership content outside the Member Resource Center;

  • collect Member information for marketing; or

  • spam, distribute malware, or otherwise interfere with the community.

(c) No professional relationship among Members. Members may include attorneys, accountants, bookkeepers, advisors, and other professionals. Community participation does not create a professional relationship between Members, and a Member's title or profession does not make a post individualized professional advice. The Firm does not review every post, does not adopt or endorse Member posts, and is not responsible for them.

(d) Moderation. The Firm may edit, move, hide, or remove any content and may limit or remove any Member's community access at its discretion. The Firm is not obligated to pre-screen posts.

(e) Your posts after your Membership ends. Your posts remain visible to Members after your Membership ends unless deleted. You may delete your own posts while your Membership is active. After your Membership ends, you may email website@themoreaulawfirm.com to request deletion of your posts, and the Firm will delete them within 30 days.

12. Member Content and Questions

You keep ownership of what you post or submit, and you represent that you have the right to post it. You grant the Firm a nonexclusive, royalty-free license to host, display, store, reproduce, and technically process your posts and submissions to operate the Membership, and to use the de-identified general subject matter of your questions and posts to create Membership content such as FAQs, lessons, checklists, articles, and presentations. The Firm will not publish your name or identifying information outside the Member Resource Center without your consent. This license does not give you a right to approve future educational treatment of a topic.

13. Personal Use License and Restrictions

(a) License. While your Membership is active, the Firm grants you a limited, nonexclusive, nontransferable, revocable license to access and use Membership content for Personal Use. A Membership purchases access, not ownership; all content remains the property of the Firm or its licensors.

(b) Personal Use. "Personal Use" means use by you, as an individual, for your own education and for businesses you own or operate. Personal Use includes giving a copy of a worksheet or checklist to your own bookkeeper, tax preparer, payroll provider, or attorney solely so they can support your businesses. That permission does not give the professional Membership access or the right to use the materials for anyone else.

(c) Restrictions. You may not:

  • share, distribute, sell, sublicense, publish, or post Membership content, including on social media, in shared drives, or in other groups, portals, or communities;

  • use Membership content with or for anyone else's business, including the clients or customers of any professional services you provide;

  • copy content into your own products, courses, templates, or materials, or teach a paid course substantially derived from the Membership;

  • scrape, bulk-download, systematically reproduce, or use automated tools to access content;

  • use content in any artificial intelligence system in a way Section 14 of the Terms & Conditions prohibits;

  • remove copyright notices or other proprietary markings; or

  • circumvent any access control, including the recording restrictions in Section 8(e).

(d) After your Membership ends. Your right to access Membership content ends when your Membership ends. You may continue to use, for Personal Use only, copies of worksheets and checklists you downloaded while your Membership was active. Those copies are no longer maintained, may become outdated, and remain subject to Section 13(c).

14. Fees, Renewal, and Cancellation

(a) Plans and pricing. Prices and billing options are shown on the membership page and at checkout. Monthly Memberships include a one-time Strategy Vault Access Fee, which is the enrollment fee for the instructional program; annual Memberships do not. The fee does not purchase ownership of, or permanent access to, any content.

(b) Automatic renewal. YOUR MEMBERSHIP RENEWS AUTOMATICALLY AT THE END OF EACH BILLING PERIOD (MONTHLY OR ANNUALLY, DEPENDING ON YOUR PLAN), AND YOUR PAYMENT METHOD WILL BE CHARGED THE RENEWAL PRICE UNTIL YOU CANCEL. You authorize these recurring charges.

(c) Cancellation. You may cancel anytime from My Subscriptions in your account or by emailing website@themoreaulawfirm.com. Cancellation stops future charges and takes effect at the end of your current paid period.

(d) Refunds. All charges are nonrefundable except as provided in the Refund & Cancellation Policy, including its 14-day window for annual renewal charges.

(e) Taxes. Prices do not include taxes. Applicable taxes are added at checkout where required.

(f) Failed payments. If a renewal payment fails, you have a 3-day grace period to resolve it. If it is not resolved, your Membership is canceled automatically, as described in the Refund & Cancellation Policy.

(g) Plan changes and price changes. Upgrades, downgrades, billing switches, and price changes are governed by Sections 10 and 11 of the Refund & Cancellation Policy. Each is a continuation of your Membership: no new Strategy Vault Access Fee applies, and your recording entitlement does not reset.

15. Package-Client Fee Waiver

A client who completes a qualifying Business Protection Blueprint, Tax Strategy Implementation Package, or Complete Business + Tax Package with the Firm may enroll in either monthly Membership without paying the Strategy Vault Access Fee, subject to these conditions:

(a) "Completes" means the package engagement concluded with its core deliverables delivered, as confirmed by the Firm in writing.

(b) The waiver must be used within 90 days after the Firm's written confirmation.

(c) The waiver applies only to the first Membership enrollment after the qualifying package.

(d) The waiver is personal to the eligible client, is nontransferable, has no cash value, and cannot be exchanged for a refund or credit (including if the client chooses an annual Membership, which has no access fee).

(e) The waiver does not reduce or waive recurring Membership charges.

(f) The waiver does not survive cancellation. If the Membership later ends and the client re-enrolls in a monthly Membership, the then-current Strategy Vault Access Fee applies unless the Firm provides another waiver in writing.

(g) The waiver is delivered through a private enrollment link and is not a public coupon.

The waiver does not make the Membership part of the client's legal engagement. The Membership is governed by these Membership Terms, and legal services are governed by the engagement agreement.

16. Suspension and Termination by the Firm

The Firm may suspend or terminate your Membership for nonpayment, fraud, account sharing, unauthorized reproduction or redistribution, commercial exploitation of Membership content, prohibited AI use, recording a session, harassment or other community misconduct, illegal activity, security threats, or material violation of these Membership Terms. Termination for a violation does not entitle you to a refund. If the Firm discontinues a Membership program or tier, it will give at least 30 days' email notice and refund the unused portion of any prepaid term as described in the Refund & Cancellation Policy.

17. Changes to the Program and These Membership Terms

(a) Program changes. The Firm may add, update, reorganize, or remove content, tools, features, session formats, and community features, as long as the Membership continues to provide the general type of educational program described in Section 2.

(b) Changes to these Membership Terms. The Firm may update these Membership Terms prospectively. For active Members, material changes (including changes to recurring charges, cancellation rights, or significant Member obligations) take effect at the start of your first billing period that begins at least 30 days after the Firm emails you notice, unless a change is required by law sooner. If you do not agree, you may cancel before the change takes effect. Continuing your Membership after a change takes effect means you accept it.

18. Disclaimers

EXCEPT AS EXPRESSLY STATED IN THESE MEMBERSHIP TERMS, AND TO THE FULLEST EXTENT PERMITTED BY LAW, THE MEMBERSHIP AND ALL MEMBERSHIP CONTENT, SESSIONS, RECORDINGS, AND COMMUNITY FEATURES ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, AND NON-INFRINGEMENT. THE FIRM DOES NOT WARRANT THAT MEMBERSHIP CONTENT IS COMPLETE, CURRENT, OR ERROR-FREE, OR THAT THE MEMBERSHIP WILL BE UNINTERRUPTED.

Nothing in this section excludes a warranty or right that applicable law does not permit to be waived.

19. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, THE FIRM AND ITS OWNERS, ATTORNEYS, EMPLOYEES, CONTRACTORS, AND AGENTS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR LOST PROFITS, LOST SAVINGS, TAX ASSESSMENTS, PENALTIES, OR INTEREST, ARISING OUT OF OR RELATING TO THE MEMBERSHIP. THE FIRM'S TOTAL LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THE MEMBERSHIP WILL NOT EXCEED THE AMOUNT YOU PAID FOR THE MEMBERSHIP IN THE 12 MONTHS BEFORE THE EVENT GIVING RISE TO THE CLAIM.

This section does not apply to legal services the Firm provides under a written engagement agreement, which are governed by that agreement and the applicable rules of professional conduct, and it does not limit any liability that cannot lawfully be limited or excluded.

20. Indemnification

To the fullest extent permitted by law, you agree to defend, indemnify, and hold harmless the Firm and its owners, attorneys, employees, contractors, and agents from claims, losses, and expenses (including reasonable attorneys' fees) arising from your violation of these Membership Terms, your posts or submissions, your unauthorized redistribution of Membership content, or your use of Membership content outside Personal Use. This section does not require you to indemnify the Firm for the Firm's own negligence or unlawful conduct.

21. Governing Law and Disputes

These Membership Terms are governed by the laws of the State of Texas, without regard to conflict-of-law rules.

Before filing a claim, you and the Firm agree to try to resolve the dispute informally. The party with the dispute will send the other a written description of the dispute and the relief requested (notices to the Firm go to website@themoreaulawfirm.com), and both parties will try in good faith to resolve it for at least 30 days.

If the dispute is not resolved, any lawsuit must be brought in the state courts located in Collin County, Texas, or in the United States District Court for the Eastern District of Texas, Sherman Division, and you and the Firm consent to personal jurisdiction there. Either party may instead bring an individual claim within a justice court's jurisdiction in a justice court in Collin County, Texas.

Disputes arising from legal representation are governed by the applicable engagement agreement. Nothing in this section deprives you of any right that the law applicable to you does not permit to be waived.

22. General

These Membership Terms, together with the documents incorporated in Section 1, are the entire agreement between you and the Firm regarding the Membership. If any provision is held unenforceable, it will be enforced to the maximum extent permitted, and the remaining provisions remain in effect. Failure to enforce a provision is not a waiver. You may not assign your Membership or these Membership Terms; the Firm may assign them in connection with a reorganization or transfer of its business, subject to any applicable rules of professional conduct. The Firm may send notices to the email address on your account, and you may send notices to website@themoreaulawfirm.com. The Firm is not liable for delays or failures caused by events beyond its reasonable control. Sections 3, 4, 5, 8(d), 8(e), 11(e), 12, 13(c), 13(d), and 18 through 22 survive the end of your Membership.

23. Contact

The Moreau Law Firm, PLLC

1203 N Kentucky St, Suite B

McKinney, Texas 75069

469-289-2992

website@themoreaulawfirm.com

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