Berardi, Lindgren, Gottstine & Miller Cpas, Pc

Berardi, Lindgren, Gottstine & Miller cpas, PC

Certified Public Accountants

Registered Investment Advisors

WILLIAM F. BERARDI, CPA, MBA
THOMAS F. LINDGREN, CPA
TIMOTHY J. GOTTSTINE, CPA, EA
CHAD D. MILLER, CPA
______ / 55 Foxhall Avenue
Mailing PO Box 5030
Kingston, NY 12402-5030
(845) 338-1619
FAX (845) 338-2458 / Members:
American Institute of
Certified Public Accountants
New York State Society of
Certified Public Accountants

RATE SCHEDULE

Revised - January 1, 2008

Rates are subject to revision without notice. Please contact our office for an updated schedule.

Standard Rates (per ½ hour unit)

Regular Premium

William F. Berardi, CPA, MBA 90 180

Thomas F. Lindgren, CPA 60 90

Timothy J. Gottstine, CPA, EA 60 90

Chad D. Miller, CPA 60 90

Senior Staff Accountants 30 60

Semi-Senior Staff Accountants 25 50

Staff Accountants 20 40

* Premium services include:

Personal Financial Planning Consultations, Personal Income Tax Preparation, Estate and Gift Tax planning and Preparation, Personal Tax Planning Consultations, Representation before Taxation Department of Federal or State Governments, Software Utilization, Applications, Court Testimony, design and implementation of accounting systems and certain review of accounting policies and procedures pursuant to agreed upon procedures.

Hours are generally broken into units of fifteen minutes (1/4 hour), partial units are rounded up the next unit.

Berardi, Lindgren, Gottstine & Miller cpas, PC

Certified Public Accountants

Registered Investment Advisors

SERVICE AGREEMENT

O U R F E E S:

All our fees are based on the actual time required to complete the work you requested, billed per our rate schedule (attached), in addition to computer processing charges, and any direct out-of-pocket costs. If you request an estimate of our fees before we begin our work, we will do our best to estimate accurately the time and expense which will be necessary. However, our fees will be billed based on the actual time and expenses required. Since individual circumstances vary considerably, any estimates may vary significantly from actual outcomes. When possible, we will notify you of any significant deviations from any estimates at the earliest opportunity.

P A Y M E N T:

All invoices will be due and payable upon presentation. All balances are subject to a 2% per month (24% Annual Rate) interest charge. We reserve the right to request a credit report about you from our credit reporting agency. We also, reserve the right to refer any unpaid balances to the credit and collection services of an outside agency. All balances referred for collections will be charged a 34% collection charge (this will be added to your balance due us). Checks returned for insufficient funds will cost you an additional $25.00 handling fee. Partial payments will be applied in the following order:

1. Returned check fees;

2. Collection charges;

3. Interest charges;

4. Fees Invoice. If for some reason you are unable to pay in full upon completion of services, please discuss suitable alternatives with the manager handling your account.

By signing the statement included on the attached client data sheet, you have indicated your acceptance of the various terms, conditions and responsibilities contained in this Service Agreement.

Berardi, Lindgren, Gottstine & Miller cpas, PC

Certified Public Accountants

Registered Investment Advisors

We collect nonpublic personal information about you from the following sources:

-Information we receive from you on applications or other forms;

-Information about your transactions with us and others; and

-Information we receive from a consumer reporting agency.

We do not disclose any nonpublic personal information about you to anyone, except as permitted by law.

If you decide to close your account(s) or become an inactive customer, we will adhere to the privacy policies and practices as described in this notice.

We restrict access to your personal and account information to those employees who need to know that information to provide products or services to you. We maintain physical, electronic, and procedural safeguards that comply with federal standards to guard your nonpublic personal information.

Your confidence in us is important and we want you to know that your personal and account information is safe. If you have any questions or concerns, please contact us.