BRAYN Consulting LLC is a niche consulting firm that empowers your business through specialty
tax incentives. BRAYN is not a CPA firm, finance, tax, law, or engineering firm, and
nothing contained herein can be construed as legal, financial, accounting, tax, or
IRS Circular 230 Disclosure – To ensure compliance with requirements imposed by the IRS, we
inform you that any U.S. tax advice contained in this communication (including any
attachments) is not intended or written to be used, and cannot be used, for the purpose of
(i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting,
marketing, or recommending to another party any transaction or matter addressed herein.