Legal.

1. Who we are

“Bastion & Thorne” is a trade name. On this website, “Bastion & Thorne,” “we,” “us,” and “our” refer to one or more of the following, each a separate legal entity:

• Bastion Tax, LLC, a California limited liability company, which provides tax and advisory services to clients.

• Bastion & Thorne Media Group, LLC, a Delaware limited liability company, which owns this website, its content, and the Bastion & Thorne name and marks. Bastion & Thorne Media Group, LLC does not provide services to clients.

Each entity is responsible only for its own acts and obligations. Neither is the agent of, or liable for, the other. Client services are provided only by Bastion Tax, LLC under a signed engagement letter.

2. Not a CPA firm

Bastion Tax, LLC is not a certified public accounting firm. It is not registered with or licensed by the California Board of Accountancy. It does not engage in the practice of public accountancy as defined in California Business and Professions Code Section 5051, and it does not hold the permit required by Section 5050.

Bastion Tax, LLC does not provide audit, review, compilation, attest, or other services that require a license under the California Accountancy Act (Bus. & Prof. Code § 5000 et seq.). Consistent with California Corporations Code Section 17701.04(e), it does not render professional services as defined in Corporations Code Section 13401(a). Its services are limited to tax preparation and to tax and management consulting of the kind described in Business and Professions Code Section 5051(g) and (i).

References on this website to an individual’s CPA license describe that individual’s personal credential. They do not indicate that Bastion & Thorne, Bastion Tax, LLC, or Bastion & Thorne Media Group, LLC is a certified public accountant, a CPA firm, or authorized to practice public accountancy.

3. Not investment, legal, brokerage, or exchange services

• Investment advice. Neither entity is registered as an investment adviser with the U.S. Securities and Exchange Commission or any state, or as a broker-dealer. We do not recommend, buy, sell, or manage securities. Advice on the tax consequences or structure of a real estate transaction is not a recommendation to buy, sell, or hold any security or property.

• No offer of securities. Nothing on this website is an offer to sell, or a solicitation of an offer to buy, any security or any interest in a fund, partnership, or other investment vehicle.

• Legal advice. We are not a law firm and do not provide legal advice or draft legal documents. Consult a licensed attorney about legal questions, including the terms of any agreement or lease.

• Real estate brokerage. We are not a real estate broker licensed by the California Department of Real Estate. We do not list, market, or negotiate the purchase, sale, or lease of property.

• Qualified intermediary. We do not act as a qualified intermediary for §1031 exchanges, do not hold exchange funds, and do not prepare exchange documents.

4. General information only

Content on this website, including articles and downloadable resources, is general information as of the date it was published. It may not reflect current law and is not tax, accounting, legal, or investment advice. It is not tailored to your situation. Do not act on it without advice from a qualified professional who knows your facts.

5. No client relationship

Visiting this website, submitting a form, booking or attending a fit call, or downloading a resource does not create a client relationship. A client relationship exists only when you and Bastion Tax, LLC have signed an engagement letter, and that letter governs the services. Please do not send confidential information through this website or by email before an engagement begins.

6. No promise of outcomes

Our descriptions of services describe our process. Tax outcomes depend on your facts, the law at the time, and the determinations of taxing authorities. We do not promise any particular result, tax savings, or filing timing.

Experience described on this website includes work performed by individuals at prior employers, before Bastion & Thorne was formed. It is not work performed by Bastion Tax, LLC, and past matters do not indicate future results.

7. Illustrations and forward-looking statements

Examples, estimates, and projections on this website are illustrations only. Actual results may differ materially, and we do not undertake to update them.

8. Copyright and trademarks

All content on this website, including text, graphics, design, articles, and downloadable resources, is © Bastion & Thorne Media Group, LLC or its licensors and is protected by copyright law. Bastion Tax, LLC uses the Bastion & Thorne name and marks under license.

You may view, download, and print content for your own personal, non-commercial use, as long as you keep all notices intact. Any other copying, modification, distribution, or republication requires prior written permission. So does any use of the content to train or develop artificial intelligence models.

“Bastion & Thorne” and its related names and logos are trademarks of Bastion & Thorne Media Group, LLC. Nothing on this website grants a license to use them.

9. Acceptable use

You agree not to:

• use this website unlawfully

• scrape or harvest its content or data

• interfere with its operation or security

• attempt unauthorized access

• impersonate anyone

• submit false information through its forms

10. Submissions

Information you submit through our forms is handled under our Privacy Policy. Unsolicited ideas or materials are treated as non-confidential.

11. Third-party links and tools

This website links to and uses third-party services, such as scheduling and client portal tools. Their own terms and privacy policies govern your use of them, and we are not responsible for their content or practices.

12. Disclaimer of warranties

This website and its content are provided “as is” and “as available,” without warranties of any kind, express or implied, including warranties of accuracy, completeness, merchantability, or fitness for a particular purpose.

13. Limitation of liability

To the fullest extent permitted by law, neither entity is liable for any indirect, incidental, consequential, or punitive damages arising from your use of this website or reliance on its content. Our total liability arising from your use of this website will not exceed $100. These terms do not govern client services, which are governed by the applicable engagement letter.

14. Indemnity

You agree to indemnify Bastion Tax, LLC and Bastion & Thorne Media Group, LLC against claims arising from your misuse of this website or your breach of these terms.

15. Governing law

These terms are governed by California law. Disputes about this website will be resolved in the state or federal courts located in Orange County, California.

16. Changes

We may update these terms at any time by posting a revised version here. Continued use of the website after an update means you accept it.

Contact

Bastion & Thorne: info@bastionthorne.com