Tax Preparer Endorsement

In consideration of the premium for which this Insurance is written it is understood and agreed that section V of the Policy is hereby amended as follows:

1. Tax Preparer is added to the list of insured capacities under the definition of Professional Services; and
2. The following definition of Tax Preparer is hereby added to this Policy.
   "Tax Preparer" means one who provides one or more of the following services for a fee to individuals or entities having 5 or fewer employees and an Adjusted Gross Income for United States Federal income tax purposes of Five Hundred Thousand Dollars ("$500,000") or less:
   1. preparing tax returns;
   2. filing tax returns with appropriate taxing authorities;
   3. corresponding with taxing authorities concerning clients' tax returns;
   4. calculating final or estimated tax payments;
   5. monitoring tax refunds; and
   6. providing consultation or training in connection with pre-packaged or on-line income tax preparation software.

All other terms and conditions of the Policy remain unchanged.

Tax Preparer Endorsement (08/11)