Master Coaching Agreement

1. Parties, effective date and purpose

1.1 Parties. This Master Coaching Agreement (the “Agreement”) is between LibertyTax Senior Accountant and Strategic CFO Advisor RX Senior Accountant and Strategic CFO Advisor LLC, a South Carolina limited liability company doing business as Coach Melissa Frierson MBA — LifePath Navigator (the “Company”), with coaching delivered by Melissa Frierson, MBA (the “Coach”), and the individual or organization named on the signature page (the “Client”). [Confirm the LLC's exact registered name and state of organization.]

1.2 Effective date. This Agreement is effective as of July 1, 2026 (the “Effective Date”) and governs all services booked on or after that date. It becomes binding on each Client when the Client signs it electronically or in writing.

1.3 Purpose. The Client wishes to receive coaching services, and the Coach agrees to provide them on the terms below. This Agreement covers every coaching session, package, program, group session and retainer the Client books, now or later, unless a separate written agreement says otherwise. The service, tier, session length and price for each booking are confirmed at booking and in Schedule A.

1.4 Order of documents. If a booking confirmation, proposal or addendum conflicts with this Agreement, the more specific document controls only for that booking, and only if signed or accepted by both parties.

2.1 What coaching is

Coaching is an educational, goal-focused partnership. The Coach helps the Client clarify goals, build skills and habits, plan actions and stay accountable. The Client sets the agenda and makes all decisions.

2.2 What coaching is not

Coaching is not, and does not replace, any of the following:

• Therapy, counseling, psychotherapy, marriage and family therapy, or any mental health treatment
• Medical care, diagnosis or treatment, including advice on medication
• Nutrition therapy or individualized meal plans
• Legal advice or services
• Investment, securities or financial planning advice
• Debt management, debt settlement or creditor negotiation
• Credit repair, except under a separate written contract described in Section 7.3
• Tax preparation or tax advice, unless provided under a separate tax engagement

The Coach does not diagnose, assess or treat any medical, mental health, behavioral or substance use condition. The Coach is not a licensed therapist, physician, attorney, investment adviser or certified public accountant.

2.3 Referrals, existing care, crises and intake

2.3 Referrals. If the Client shows signs of a condition or need that requires a licensed professional, the Coach will recommend a referral. The Coach may pause or end coaching if coaching is no longer appropriate. A referral is a recommendation only; the Coach is not responsible for the services of any professional the Client chooses.

2.4 Existing professional care. If the Client is working with a therapist, physician or other licensed professional, coaching supports and does not replace that care. The Client should not stop or change any treatment because of coaching.

2.5 Crisis and emergencies. Coaching is not an emergency service. The Coach does not monitor messages around the clock. In an emergency, the Client will call 911. For a mental health crisis, the Client will call or text 988 (Suicide & Crisis Lifeline). Veterans may dial 988 and press 1. New and expecting parents may call the National Maternal Mental Health Hotline at 1-833-TLC-MAMA (1-833-852-6262).

2.6 Intake screening. The Client agrees to answer intake questions honestly, including state of residence and the reason for seeking coaching. The Coach may decline or refer out any request that falls outside coaching scope or is not available in the Client's state.

3. Sessions, scheduling and cancellations

3.1 Delivery. Sessions are delivered by secure video (Zoom or Microsoft Teams) or phone. Sessions starting before 11:00 AM or after 6:00 PM Eastern Time are remote only. In-person sessions, where offered, take place only by advance written agreement.

3.2 Coaching hours. Sessions may be booked only during the hours in Schedule B. All times are Eastern Time. The Client is responsible for converting to their own time zone.

3.3 Session lengths. Sessions are booked in lengths of 15, 30, 45, 60, 90, 120, 180, 240 or 300 minutes. Sessions longer than 120 minutes are group sessions for three (3) or more participants only.

3.4 Free meet & greet. A first-time Client may book one free 15-minute meet & greet to explain their goals and confirm fit. It is not a coaching session, and no coaching relationship begins until the Client books a paid service.

3.5 Rescheduling and cancellation. The Client may reschedule or cancel a session at no charge with at least [24] hours' notice. Sessions cancelled with less notice are charged in full or deducted from the Client's package. The Coach may waive this fee for emergencies at the Coach's discretion.

3.6 Late arrival and no-shows. If the Client is late, the session still ends at its scheduled time. If the Client does not join within [15] minutes of the start time, the session is treated as a no-show and is charged in full or deducted from the package.

3.7 Coach cancellations. If the Coach must cancel or reschedule, the Coach will give as much notice as possible and offer a new time at no charge, or a refund for that session if no suitable time is found.

3.8 Between-session contact. Email support is included only where the Client's package says so. The Coach will respond within [two business days]. Messages are not monitored for emergencies (see Section 2.5).

4. Fees, payment, packages and retainers

4.1 Fees. Fees are listed in Schedule A or in the Client's booking confirmation. Fees may change for future bookings with 30 days' notice; prices already paid are not affected.

4.2 Payment. All fees are paid in full, upfront, at the time of booking through the Company's secure checkout. This includes single sessions, packages, programs, group sessions and each retainer billing period. A session is not confirmed until payment is received. The Company does not offer payment plans and does not store full card numbers.

4.3 Packages. Package sessions must be used within the validity period: Focus Package, [60] days; Transformation Program, [120] days, from the first session. Unused sessions expire at the end of the period unless the Coach agrees in writing to extend it.

4.4 Executive Advisory Retainers. Retainers run for the term in the Client's proposal (6 or 12 months) and are billed [monthly in advance]. A retainer renews automatically only if the Client opts in to renewal in writing. The Company will send a reminder at least [30] days before any renewal, and the Client may cancel renewal at any time before the renewal date by email.

4.5 Group and organizational programs. Group, cohort and workshop fees are set by written proposal and are owed whether or not every participant attends.

4.6 Refunds

No refund is given once a session has begun or been completed. For a package or program, this means no refund of any part of the package once its first session has begun. Refunds are given only in these cases, all before any session has begun:

• Within 3 business days of purchase: a full refund if no session has begun.
• “Service not listed” or “Other” requests: a full refund if the Coach determines, before the first session, that the request is outside coaching scope or not available in the Client's state, with a referral where possible.
• Service not available in the Client's state: a full refund.
• Coach cancellation: a refund for any session the Coach cancels and cannot reschedule (Section 3.7).

4.7 Credit coaching payments, veteran rate and HSA/FSA

4.7 Exception for credit-focused coaching. Federal law prohibits collecting payment for credit repair services before they are fully performed. Credit-focused coaching under Section 7.3 is therefore billed only after each service is completed, under its separate contract, and Sections 4.2 and 4.6 do not apply to it.

4.8 Veteran rate. The veteran rate in Schedule A is available to every veteran who requests it at booking, on equal terms.

4.9 Insurance and HSA/FSA. Coaching is not billed to health insurance. Clients who wish to use HSA or FSA funds are responsible for confirming eligibility with their plan; the Company does not represent that coaching is an eligible expense.

5.1 Confidentiality

The Coach keeps confidential everything the Client shares in coaching, including intake answers, and will not disclose it without the Client's written consent, except:

• when the Coach reasonably believes there is an imminent risk of serious harm to the Client or another person;
• when there is reasonable suspicion of abuse or neglect of a child, elder or vulnerable adult, where reporting is required or permitted by law;
• when required by subpoena, court order or other law; or
• to defend the Company in a dispute with the Client.

5.2 No legal privilege. Coaching communications are not protected by doctor-patient, therapist-client or attorney-client privilege, and may be subject to subpoena.

5.3 Records

The Company keeps the following client records, for the purposes, retention periods and protections described here:

• What is kept: contact and booking details, state of residence, intake answers, signed agreements and consents, brief session notes (goals, action items and referrals made), and payment records.
• Why: to deliver and schedule services, keep accurate business and tax records, and meet legal obligations.
• How long: seven (7) years after the last session. For a Client who was a minor, until the later of seven (7) years after the last session or three (3) years after the Client turns 18. Records are then securely deleted or destroyed.
• Security: records are kept in password-protected, encrypted systems with access limited to the Coach and any assistant bound by confidentiality. Payment card data is handled by the payment processor, not the Company.
• Client access and corrections: the Client may request a copy of their own records, or a correction, by emailing melissa@melissafrierson.com. The Company will respond within 30 days.
• Deletion: the Client may ask for deletion of records the Company is not required to keep by law.
• Sharing: records are not sold or shared except as described in Section 5.1 or with service providers (scheduling, payment, video and e-signature platforms) that need them to deliver services.
• Security incidents: if Client information is compromised, the Company will notify affected Clients as required by South Carolina law.
• Privacy Policy: the Company's Privacy Policy, posted at melissafrierson.com, gives more detail.

5.4 Recording, other professionals, groups and testimonials

5.4 Recording. Sessions are not recorded unless every participant gives consent in advance. Either party may decline recording without penalty.

5.5 Coordination with other professionals. The Coach will speak with the Client's therapist, physician or other professional only with the Client's signed, written consent naming that person. The Client may withdraw consent at any time.

5.6 Group confidentiality. In group sessions, the Coach cannot guarantee that other participants will keep information confidential. Each participant agrees not to share other participants' names or personal information outside the group.

5.7 Testimonials. The Company will use the Client's name, likeness or words in marketing only with the Client's separate written permission.

6.1 Client responsibilities

The Client agrees to:

• give accurate information at intake, including state of residence, and update the Coach if it changes;
• take responsibility for their own decisions, actions and results;
• seek appropriate licensed professionals for medical, mental health, legal, financial and tax matters;
• join sessions from a private place where they can speak freely; and
• tell the Coach if coaching is not meeting their needs.

6.2 Age, group sessions, sponsorship and conduct

6.2 Age. The Client confirms they are 18 or older. For a student under 18, a parent or legal guardian must book, sign this Agreement and remain the Client of record. The parent or guardian may be asked to join part of the first session. Information shared by a minor is kept confidential from the parent except as described in Section 5.1, unless the parties agree otherwise in writing.

6.3 Group sessions. Sessions longer than 120 minutes require at least three participants. The person or organization booking a group session is the Client and is responsible for fees. Each adult participant must accept Sections 2 and 5 before joining.

6.4 Organization-sponsored coaching. When an employer or other organization pays for coaching (the “Sponsor”), the individual being coached (the “Coachee”) still receives the confidentiality in Section 5. Unless the Coachee agrees in writing, the Sponsor receives only attendance and general progress information, not the content of sessions. Goals, reporting and fees are set in a three-party proposal.

6.5 Respectful conduct. Either party may end a session, and the Coach may end the coaching relationship, if the other party is abusive, threatening or under the influence of alcohol or drugs during a session. Fees for that session are not refunded.

7. Service-specific terms

These terms apply only when the Client books the service named.

7.1 Self-Improvement Hypnosis. Hypnosis is limited to self-improvement goals such as confidence, habits and performance. It is not used to treat any medical or mental health condition. Hypnosis is not provided to Clients in Connecticut or Washington until the Coach holds the required state registration, or in Colorado until the compliance path is confirmed. Additional state rules apply in California, Florida, Hawaii, Illinois, New Jersey and Utah. The Client confirms they have disclosed any history of seizures, psychosis or dissociative conditions, and the Coach may decline hypnosis for safety reasons.

7.2 Debt, budget and money coaching. The Client builds and carries out their own budget and payoff plans. The Coach does not contact creditors, negotiate debts, hold or distribute the Client's funds, or recommend specific investments, securities or insurance products.

7.3 Credit-focused coaching. Credit education is offered only under a separate written credit services contract that complies with the federal Credit Repair Organizations Act, including required disclosures, a three-business-day cancellation right and no payment before services are fully performed. Credit-focused coaching is not offered to residents of Georgia. Nothing in this Agreement promises any change to a credit score or credit report.

7.4 Health and wellness coaching. Coaching covers habits, motivation and accountability. The Coach does not provide individualized meal plans, nutrition counseling, exercise prescriptions or medical advice in any state. The Client should consult a physician before changing diet, exercise or medication.

7.5 Emotional skills and wellness coaching. For ADHD Focus & Productivity, Confidence & Calm Under Pressure, Stress Management, Mental Wellness & Resilience, and Between-Sessions Accountability coaching, the Coach teaches skills and routines only and does not diagnose or treat anxiety, ADHD, depression, trauma or any other condition.

7.6 Emotional Regulation & Conflict Skills. This service is for voluntary Clients only. The Coach does not accept court-ordered, probation, diversion or domestic violence referrals, and this service does not satisfy any court or agency requirement.

7.7 Family, relationship and new-parent coaching. These services are coaching, not marriage, family or couples therapy, or treatment for perinatal mood conditions. Any disclosure of abuse, violence or threat to safety ends coaching on that topic and results in a referral.

7.8 Veteran transition coaching. This service does not address trauma or PTSD. Clients with symptoms should work with a licensed clinician or the VA.

7.9 Identity, LGBTQIA+ and cultural coaching. These services are affirming. The Coach does not provide any service aimed at changing a person's sexual orientation or gender identity.

7.10 Spiritual and faith-based coaching. The Coach welcomes Clients of any faith or none, follows the Client's lead on beliefs and does not provide pastoral counseling.

7.11 Business and government contracting coaching. The Coach provides readiness coaching and strategy. Entity formation, contracts, legal filings, tax elections, securities, valuations and audited financial statements are referred to licensed attorneys or CPAs. The Coach does not guarantee any certification, contract award, funding or revenue.

8. Legal terms

8.1 No guarantee. Coaching results depend on the Client's own decisions, effort and circumstances. The Company makes no promise or guarantee of any particular outcome, including employment, promotion, salary, admission, business revenue, contract award, relationship outcome, credit result or health result.

8.2 Assumption of responsibility. The Client is solely responsible for decisions and actions taken during or after coaching, and for their consequences.

8.3 Limitation of liability. To the fullest extent permitted by law, the Company's and the Coach's total liability for any claim arising from this Agreement or the services is limited to the fees the Client paid for the services giving rise to the claim in the [six] months before the claim. Neither party is liable for indirect, incidental, consequential or punitive damages. Nothing in this section limits liability for gross negligence, willful misconduct or anything that cannot be limited by law.

8.4 Indemnification. The Client agrees to indemnify the Company and the Coach against third-party claims arising from the Client's own decisions, actions or misuse of coaching materials, except to the extent caused by the Company's or Coach's gross negligence or willful misconduct.

8.5 Intellectual property. Worksheets, frameworks, assessments, recordings and other materials the Coach provides remain the Company's property. The Client may use them for personal or internal purposes only and may not resell, publish or distribute them. Plans and content the Client creates belong to the Client.

8.6 Term and termination. This Agreement continues until ended by either party. The Client may end it at any time by written notice; refunds follow Section 4.6. The Coach may end it by written notice if coaching is no longer appropriate, the Client breaches this Agreement, or fees are unpaid, and will refund prepaid fees for sessions not delivered, except as stated in Sections 3.5, 3.6 and 6.5. Sections 2.5, 4, 5, 8 and 9 survive termination.

8.7 Independent relationship. The Coach is an independent service provider, not the Client's employee, agent, fiduciary or partner.

8.8 Governing law and disputes. This Agreement is governed by the laws of the State of South Carolina, without regard to conflict-of-law rules. The parties will first try to resolve any dispute informally for 30 days, then by mediation in or remotely from Florence County, South Carolina, before filing suit. Any lawsuit will be brought in the state or federal courts serving Florence County, South Carolina, unless the Client's home state law requires otherwise. [Attorney: confirm venue and any arbitration preference.]

8.9 Electronic signatures and records. The parties agree to sign and receive this Agreement and related notices electronically, under the federal E-SIGN Act and South Carolina's Uniform Electronic Transactions Act. An electronic signature has the same effect as a handwritten signature. The Client will receive a copy by email.

8.10 Notices. Notices must be in writing and sent by email to the addresses on the signature page. Notices to the Company go to melissa@melissafrierson.com.

8.11 General. This Agreement, its Schedules and any signed addenda are the entire agreement between the parties and replace earlier discussions. Changes must be in writing and accepted by both parties. If any part is found unenforceable, the rest remains in effect. A party's failure to enforce a term is not a waiver. The Client may not assign this Agreement without the Company's written consent. Neither party is liable for delays caused by events beyond its reasonable control.

9. Client acknowledgments

By signing, the Client confirms that they:

• [ ] have read and understand this Agreement, including Schedules A and B;
• [ ] understand coaching is not therapy, counseling, medical care, nutrition therapy, legal, investment, debt management or credit repair services;
• [ ] are 18 or older, or are the parent or legal guardian signing for a minor;
• [ ] have given their true state of residence;
• [ ] know to call 911 in an emergency or call or text 988 in a mental health crisis;
• [ ] understand the cancellation, no-show and refund terms; and
• [ ] agree to sign and receive documents electronically.

Signature page

Parent or legal guardian (for a minor Client): Name ______________ Signature ______________ Date ______

Schedule A: Session lengths and fees

Specialty program rates are hourly. Standard tier prices are set at booking.

Schedule A: Specialty program rates

Schedule A: Standard tiers and programs

Schedule B: Coaching hours (Eastern Time)

No bookings Monday–Friday from 12:00–12:59 PM or 6:00–6:59 PM. Every session must end within these hours.