Kaplan Tax Career Impact (KTCI) will pay a Finders Fee to any individual who refers a candidate and that candidate is subsequently placed by KTCI.

The referral fee will be based on a simple scale, as follows:

• If the referred candidate is placed at a base pay between $45,000 and $74,999, the Finders Fee will be $1,200.

• If the referred candidate is placed at a base pay between $75,000 and $89,999, the Finders Fee will be $2,000.

• If the referred candidate is placed at a base pay greater than $90,000, the Finders Fee will be $2,800.

Those that do not wish to receive the Finders Fee for any reason may designate a charity of their choice to receive the Finders Fee. That charity will receive the amount due in the referring party’s name. In either case, a check in the amount of the appropriate Finders Fee will be issued.

Confidentiality

We are aware that confidentiality may be an issue for some referring individuals. If the referring party prefers to remain anonymous, be assured that you can refer a candidate to us in confidence. Furthermore, we will not even disclose that a referral was made if that is an issue for the referring party.

Condition of Payment

Payment of the Finders Fee will be made immediately after the client search fee is paid in full and the candidates’ employment term fulfills our warranty period, which is typically ninety days of continuous employment.

Pursuant to the Internal Revenue Code, we are required to request from the referring party their taxpayer identification number. Accordingly, at year end the recipient of the Finders Fee will receive a 1099 for the amount received and the amount will be reported to the Internal Revenue Service.

KTCI will not pay such a fee if the candidate’s resume was in our database prior to referral. If we have the candidate’s name but not the resume, the Finders Fee will be rendered. In this case, KTCI will call the referred party and solicit a resume.