Legal Disclaimer and Important Information

SEPP Guard provides software and information, not individualized professional advice. Nothing on this website, in a calculation, comparison, report, workpaper, explanation, alert, communication, or other output constitutes tax advice, legal advice, accounting advice, investment advice, a tax opinion, an investment recommendation, or a recommendation to establish, continue, modify, or terminate a SEPP arrangement.

You should not use SEPP Guard as the sole basis for a tax, legal, investment, retirement, or distribution decision. Your individual facts may involve issues that the software does not identify or evaluate. Appropriate independent professional review should be obtained before implementing or modifying a SEPP arrangement.

Creating a calculation or workpaper does not establish a substantially equal periodic payment series, make an account eligible for §72(t) treatment, constitute an election with the Internal Revenue Service, authorize a distribution, or establish that distributions will qualify for an exception to the additional tax under §72(t).

SEPP Guard does not certify that a proposed or existing arrangement is compliant with the Internal Revenue Code, Treasury Regulations, IRS guidance, or any other law. No output should be described or understood as “IRS approved,” “IRS certified,” “guaranteed compliant,” “audit proof,” or as carrying any governmental approval or endorsement.

SEPP Guard is not affiliated with, sponsored by, endorsed by, or acting on behalf of the Internal Revenue Service, the United States Department of the Treasury, any retirement-plan administrator, financial institution, custodian, broker-dealer, investment adviser, accounting firm, or law firm unless an affiliation is expressly stated in writing.

A SEPP Guard report or workpaper may assist a user or professional in documenting a calculation, but it is not an instruction, authorization, direction, or guarantee that a custodian, plan administrator, financial institution, tax authority, or other third party will accept or implement the calculation.

Calculations depend on information such as dates of birth, beneficiary information, account type, account balance, valuation date, commencement date, payment history, table selection, method selection, applicable interest rates, and other facts.

You are responsible for determining whether the information used in a calculation is complete, accurate, current, and applicable to your circumstances. SEPP Guard may identify apparent inconsistencies, but it cannot independently establish the truth, legal significance, or completeness of information supplied by a user or obtained from a document.

An inaccurate, incomplete, outdated, or legally inapplicable input may produce an inaccurate or inapplicable result.

SEPP Guard is designed to perform calculation functions using deterministic software rather than generating tax calculation amounts through generative artificial intelligence. This design improves reproducibility but does not guarantee that the software, underlying data, implementation, interpretation, or result is free from error.

Software can contain defects. Published source material can be amended, corrected, superseded, or interpreted differently. Data may be incomplete. A rule applicable to one taxpayer, account, beneficiary, distribution year, or SEPP commencement date may not apply to another.

SEPP Guard therefore does not warrant or guarantee the accuracy, completeness, legal sufficiency, applicability, or tax treatment of any calculation or output.

Features that reproduce, compare, or verify a calculation are intended to perform an independent computational comparison.

A result such as “no discrepancy detected,” “match,” “verified,” or similar language means only what the accompanying report states it means. It does not establish that the underlying facts were correct, that the selected method was legally appropriate, that the account was properly established or maintained, that all distributions were made correctly, or that the IRS will accept the arrangement.

A SEPP Guard workpaper is not an audit, review, attestation, assurance engagement, certification, legal opinion, tax opinion, or professional sign-off.

SEPP Guard uses information derived from sources such as the Internal Revenue Code, Treasury Regulations, IRS notices, revenue rulings, published interest rates, mortality tables, life-expectancy tables, and other governmental materials.

We endeavor to identify and version the authorities used by the software, but laws, regulations, administrative guidance, IRS interpretations, published tables, and interest rates may be amended, superseded, corrected, or reinterpreted. We do not guarantee that every authority reflected in the platform will at all times be current, complete, or applicable to a particular user’s circumstances.

Users should review the authority and ruleset identified in their workpaper and independently confirm that those authorities remain applicable before relying on a calculation.

An impermissible modification of a SEPP before the applicable statutory period has expired can cause the SEPP exception to cease to apply. Under current IRS guidance, this may result in the 10% additional tax on applicable distributions in the year of modification and a recapture tax relating to prior distributions that had relied on the SEPP exception, together with interest, subject to statutory exceptions and the taxpayer’s particular facts.

SEPP Guard cannot prevent a user, adviser, custodian, plan administrator, financial institution, or other person from taking an action that modifies a SEPP. Users remain responsible for reviewing distributions, transfers, contributions, account changes, method changes, and other activity before acting.

CPAs, EAs, CFP professionals, RIAs, IARs, financial advisers, attorneys, and other professionals may use SEPP Guard as a calculation, verification, documentation, or workflow tool.

Use of the platform does not transfer professional responsibility to SEPP Guard. The professional remains responsible for obtaining appropriate client authorization, confirming the client’s facts, determining the scope of the engagement, exercising independent professional judgment, evaluating suitability and tax consequences, reviewing calculations before reliance, communicating appropriate limitations to the client, complying with applicable professional standards and regulatory obligations, and determining whether and how an output should be used.

A professional may not represent that SEPP Guard has audited, certified, approved, endorsed, or assumed responsibility for the professional’s advice or the client’s SEPP arrangement.

Your use of SEPP Guard does not create an attorney-client, accountant-client, tax-preparer-client, investment-adviser-client, fiduciary, trustee, custodian, plan-administrator, broker-client, or other professional relationship between you and SEPP Guard.

SEPP Guard does not assume a fiduciary duty or an obligation to act in your best interest merely because you use the platform, save a case, generate a report, purchase a subscription, or communicate with us concerning the software.

Certain features may use automated or artificial-intelligence-assisted technology to extract, classify, summarize, or explain information. Such features may misunderstand, omit, or incorrectly interpret information.

AI-assisted or extracted information must be reviewed before it is treated as a confirmed calculation input. Generative AI output should not be treated as tax, legal, accounting, or investment advice or as authoritative interpretation of law.

Any projected balances, future distributions, investment returns, schedules, examples, illustrations, or multi-year scenarios are hypothetical unless expressly identified otherwise.

Investment returns cannot be predicted. Actual investment performance, distributions, account values, tax rates, interest rates, life circumstances, and governing authorities may differ materially from assumptions used in a projection. No projection is a guarantee of future results.

If SEPP Guard provides monitoring, reminders, alerts, source-change notices, or similar features, those features are supplemental tools only. They may be delayed, incomplete, unavailable, or incorrect.

You remain responsible for monitoring your account, distributions, deadlines, tax reporting, regulatory developments, and other circumstances relevant to your SEPP arrangement. The existence of an alerting or monitoring feature does not create a duty on the part of SEPP Guard to discover or notify you of every event that could affect your arrangement.

Users should retain copies of calculations, workpapers, statements, distribution records, tax records, source documents, professional advice, and other records they may need to establish or explain a SEPP arrangement. SEPP Guard should not be treated as the user’s sole or permanent record repository unless an applicable written agreement expressly provides otherwise.

You remain solely responsible for decisions made using information obtained through SEPP Guard and for determining whether a calculation, method, rate, table, account balance, commencement date, distribution amount, or other information is appropriate for your circumstances.

Before implementing, changing, or relying upon a SEPP arrangement, obtain whatever independent tax, legal, accounting, investment, custodial, or other professional review is appropriate for your situation.