Cash paid per each new client referred to Excellent Tax and Accountig, Inc. (ETA hereafter) by the participant. A "new client" is a client (or married couple if filing married filing jointly) that has never received services from ETA before and files a tax return with an ETA fee greater or equal to $100. In order to refer new clients, participants must register to refer either online at www.taxef.com/refer-a-friend or by having their tax return prepared by ETA BEFORE referring to new clients. Participant agrees to provide a valid email address as the primary means of communication in relation to ETA's Client Rewards Program. Participants will receive a unique referrer identifier after completing registration (or after having a tax return prepared by ETA) which will be used to identify participant's referrals and be used for internal ETA systems in order to distribute participant's Client Rewards Program payments. Participants cannot refer to him/herself. Participants & participant's referral cannot simultaneously refer to each other. If any participant's referrals do not pay their quoted ETA fee in-full by May 1st of the current tax season, the participant agrees to immediately return the $ Client Rewards received for each referral that has not paid-in-full or the participant agrees to have $ for each referral that has not paid-in-full debited to their account. Participant understands and acknowledges that if participant's referral fails to present participant's unique referrer identifier to their assigned ETA tax preparer, ETA will have no way of knowing they were referred by the participant and could cause participant's rewards to be delayed or not distributed at all. Cannot be combined with any other ETA fee reduction promotion or offer. Paid associates and/or employees of ETA cannot participate in this promotion. Spouses, significant others, and/or family members of paid associates and/or employees may not participate in this promotion without first notifying executive offices and receiving written authorization from Ramon O. Ramos, president. This offer expires May 1st of the current tax season, but may be extended at ETA discretion. As of December 15th 2020, RGB will no longer mail participants checks for any uncollected RGB client rewards. Client rewards may be redeemed for cash at any participating ETA office during the current tax season January 1st-April 15th, and at ETA’s executive offices located at 10690 Washington Blvd. Whittier, CA 90606 from April 16th-December 15th. Any & all uncollected rewards will automatically be credited to the participant's account after the date of December 16th and may be redeemed for any ETA service. As of January 1st, 2021, due to covid-19 and until further notice, ETA branch offices will not be distributing cash. Cash rewards will only be redeemable at the Executive offices located at the address above. Participants will be given the option to receive “cash payments” digitally via an ETA approved digital payment provider if opt to do so before May 1st of the current tax season.