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“SD Mayer” is the brand name under which S D Mayer and Associates, LLP and SD Mayer Advisory, LLC provide professional services. S D Mayer and Associates, LLP and SD Mayer Advisory, LLC practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. S D Mayer and Associates, LLP is a licensed independent CPA firm that provides attest services to its clients, and SD Mayer Advisory, LLC and its subsidiary entities provide tax, advisory, and business consulting services to their clients. SD Mayer Advisory, LLC and its subsidiary entities are not licensed CPA firms. The entities falling under the SD Mayer brand are independently owned and are not liable for the services provided by any other entity providing services under the SD Mayer brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by S D Mayer and Associates, LLP and SD Mayer Advisory, LLC.