We are offering franchises for the operation of businesses under the “Tax Care” name (the “Business” or “Franchised Business”) that provide a one source solution for small businesses for a variety of services including tax preparation and planning, payroll services, bookkeeping and accounting services, financial analysis, cash flow management, business financing solutions, new business formation, tax resolution services, life, property and casualty services, succession planning, business planning and other services (the “Services”). We do not own any locations of the type being franchised.