Legal Addendum | TPT Financial
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THE PEOPLES TRUSTS
CONSULTING — FINANCIAL
Private Structure Education · Legacy Planning · Asset Organization
CLT & UNA Service Addendum

Legal Addendum

TPT Financial-specific provisions governing common-law trust education, UNA education, administrative coordination, compliance boundaries, and professional review.

Effective: July 11, 2026Contact: [email protected]Florida-based educational consulting
This Addendum uses the uploaded FinCEN guide carefully: Exemption No. 19 is described by its criteria and is not presented as an automatic exemption for every common-law trust or UNA.

01Purpose and Applicability

This Legal Addendum supplements the TPT Financial Terms of Service and applies to educational consulting, private-structure reviews, common-law trust education, UNA education, legacy and continuity planning, document organization, administrative coordination, and professional referral support.

If a service-specific signed agreement expressly conflicts with this Addendum, the signed agreement controls for that service.

02Operator and Brand

TPT Financial is a service division of The Peoples Trusts Consulting LLC. TPT Financial is a trade or service-line designation and is not represented as a separate law firm, accounting firm, investment adviser, bank, lender, trustee company, or government agency.

03Key Definitions

Educational ReviewA structured discussion or written summary intended to identify goals, questions, risks, and topics for further professional review.
Common-Law Trust EducationGeneral education concerning trust concepts, roles, governance, funding, administration, and questions for legal or tax counsel.
UNA EducationGeneral education concerning unincorporated nonprofit association concepts, mission, membership, governance, records, and compliance questions.
Administrative SupportNonlegal organization, intake, scheduling, document routing, checklist support, and coordination performed under a defined scope.
Independent ProfessionalAn attorney, CPA, enrolled agent, tax professional, trustee, registered agent, investment adviser, insurance professional, bank, or other third party retained under a separate relationship.

04Service Boundary

TPT Financial may explain concepts, organize client-provided information, identify implementation questions, prepare nonlegal summaries, coordinate signatures or appointments, and facilitate referrals. TPT Financial does not independently determine legal validity, tax classification, exempt status, fraudulent-transfer risk, fiduciary compliance, securities status, or the legal effect of documents.

05Required Independent Professional Review

Before executing, funding, transferring assets to, operating, or relying on a trust, UNA, or related structure, the client should obtain independent legal and tax review appropriate to the client’s facts, assets, residence, business operations, family circumstances, and jurisdiction.

The client is responsible for deciding whether to accept, reject, or modify any professional recommendation.

06Structure Selection Is Fact-Specific

No structure is universally appropriate. Relevant factors may include purpose, beneficiaries, members, control, retained powers, fiduciaries, creditor history, pending claims, marital rights, tax residency, asset type, business activity, licensing, charitable activity, governance, succession, and the location of persons and property.

07FinCEN BOI Exemption No. 19 — Exact Qualification Standard

The December 2023 FinCEN Small Entity Compliance Guide listed Exemption No. 19 as “Tax-exempt entity.” It stated that an entity qualified if any one of the following criteria applied:

  1. the entity was an organization described in Internal Revenue Code section 501(c), determined without regard to section 508(a), and exempt from tax under section 501(a);
  2. the entity was described in section 501(c), had been exempt under section 501(a), and had lost that status less than 180 days earlier;
  3. the entity was a political organization described in section 527(e)(1) and exempt under section 527(a); or
  4. the entity was a trust described in section 4947(a)(1) or 4947(a)(2).
Application to CLTs and UNAs: the title “common-law trust,” “UNA,” “nonprofit,” or “private” is not itself enough. The actual entity must satisfy a listed criterion and any current rule, guidance, or filing requirement.

08Tax Classification and Filing

Trusts, associations, and related structures may be classified differently for federal, state, and local tax purposes based on governing documents and actual operations. The client is responsible for obtaining appropriate tax identification, filing required returns or information reports, making elections, paying taxes, maintaining substantiation, and responding to tax authorities.

09Formation, Recognition, and Good Standing

A structure’s creation, recognition, capacity, and authority may depend on state law, contract law, trust law, filing requirements, execution formalities, membership actions, trustee acceptance, and actual operations. Delivery of educational materials or administrative documents is not a government approval, court validation, tax determination, or legal opinion.

10Governance and Fiduciary Conduct

Trustees, managers, officers, members, directors, signers, and other fiduciaries or decision-makers are responsible for acting within their authority, following governing documents, avoiding prohibited self-dealing, managing conflicts, preserving records, making required disclosures, and protecting organizational property.

11Asset Transfers, Titling, and Funding

Transferring or titling assets may require lender consent, title work, recording, insurance changes, beneficiary changes, tax analysis, valuation, appraisals, contractual approval, or other formalities. Certain assets may be restricted or unsuitable for transfer. Existing liens, claims, marital rights, business agreements, and pending disputes must be considered.

12Creditor and Fraudulent-Transfer Compliance

No transfer should be made with intent to hinder, delay, or defraud a lawful creditor or to violate bankruptcy, domestic-relations, tax-collection, sanctions, anti-money-laundering, or other law. We may require written confirmation of independent legal review or decline assistance when claims, insolvency, litigation, collection activity, or compliance concerns exist.

13Banking, EIN, and Third-Party Acceptance

Banks, the IRS, payment processors, title companies, lenders, insurers, and counterparties may request documents, certifications, beneficial ownership information, tax forms, resolutions, identification, or legal opinions. Each third party decides whether to accept or service a structure. TPT Financial cannot bind or compel acceptance.

14Books, Records, and Separation

The client is responsible for maintaining current governing documents, minutes, resolutions, member or beneficiary records, trustee records, contracts, receipts, account statements, tax records, and separate financial accounts where appropriate. Commingling, undocumented transactions, personal use, or failure to follow formalities may create legal, tax, and evidentiary problems.

15Privacy and Disclosure Limits

Private governance does not eliminate lawful disclosure obligations. Information may be required by banks, tax agencies, courts, regulators, counterparties, auditors, professional advisers, or law-enforcement authorities. No service is intended to conceal information that must lawfully be disclosed.

16Prohibited Objectives and Compliance Screening

TPT Financial will not knowingly support tax evasion, fraudulent transfers, false filings, unlawful concealment, money laundering, sanctions violations, identity misuse, sham organizations, misleading charitable claims, misappropriation, or interference with court or government process.

We may request clarification, supporting documents, source-of-funds information, identification, or professional confirmation and may decline or terminate a matter at our discretion.

17Fees and Third-Party Costs

TPT Financial fees cover only the services identified in the written scope. Attorney, CPA, tax-filing, state-filing, registered-agent, trustee, banking, recording, appraisal, insurance, notary, courier, and other third-party costs are separate unless expressly included.

18No Outcome or Protection Guarantee

No educational review, document, structure, or implementation plan guarantees tax exemption, tax reduction, privacy, asset protection, creditor immunity, probate avoidance, court enforcement, banking, funding, business continuity, or preservation of wealth. Outcomes depend on law, facts, professional advice, implementation, administration, and third-party decisions.

19Order of Precedence

For the website and general services, the Privacy Policy, Terms of Service, Disclaimers, and this Addendum should be read together. For a paid engagement, the signed service-specific agreement controls where it expressly conflicts. Advice and documents issued by an independently retained professional are governed by that professional’s separate engagement.

20Survival

Payment obligations, intellectual-property rights, confidentiality duties, disclaimers, limitations of liability, indemnification, governing-law provisions, and other terms intended by their nature to survive remain effective after completion or termination.

21Contact

TPT Financial
A service division of The Peoples Trusts Consulting LLC
200 S Andrews Ave Ste 504, Fort Lauderdale, FL 33301-2066
[email protected]

Legal or privacy question?
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