This user agreement is a contract between you and Smart Easy Pay, Inc. dba Easy Smart Pay (“Easy Smart Pay”) that governs your use of your Easy Smart Pay account and the Easy Smart Pay services. It applies to U.S. Easy Smart Pay accounts only. For an individual to open a U.S. Easy Smart Pay account and use the Easy Smart Pay services, you must be a resident of the United States or one of its territories and at least 18 years old, or the age of majority in your state of residence. For a business to open a U.S. Easy Smart Pay account and use the Easy Smart Pay services, the business must be organized in, operating in, or resident of, the United States or one of its territories.

Opening your Easy Smart Pay account constitutes your express agreement to comply with all of the terms and conditions in this user agreement, so please read all of the terms and conditions carefully. You also agree to comply with the following additional policies and each of the other agreements that may apply to you:

• Privacy Policy
• Acceptable Use Policy
• Electronic Communication Delivery Policy
• E-Sign Disclosure and Consent
• Periodic Payment Authorization Policy

It is important to read this agreement and all of the terms of these policies and each of the other agreements that apply to you. We may amend this user agreement at any time by posting a revised version on our website. The revised version will be effective at the time we post it. If we change the user agreement in a way that reduces your rights or increases your responsibilities, we will provide you with prior notice for the purposes of obtaining your express consent, which consent may be provided through continued use of your Easy Smart Pay account.

Opening an Account

By opening this account you acknowledge the purpose of the account is to contract with Easy Smart Pay to assign the responsibility of payment of certain taxes and other payments owed to a government agency. Your Easy Smart Pay Account is not a bank, escrow or other financial account and all funds transmitted through your account are funds of Easy Smart Pay as such funds are the consideration required for the payment performance assigned to Easy Smart Pay. We offer two types of accounts: personal accounts and business accounts. All Easy Smart Pay accounts allow you to make payments using your debit card, credit card, and/or bank account.

You are responsible for maintaining adequate security and control of any and all user IDs, passwords, personal identification numbers (PINs), or any other codes that you use to access or that are otherwise associated with your Easy Smart Pay account and the Easy Smart Pay services. You are responsible for keeping your mailing address, email address and other contact information up-to-date in your Easy Smart Pay account profile.

Closing Your Easy Smart Pay Account

When you close your Easy Smart Pay account, we will cancel any scheduled or incomplete transactions including, but not limited to, payment for any outstanding taxes or other payments due and owing to a government agency. You will remain liable for all obligations related to your Easy Smart Pay account even after the Easy Smart Pay account is closed, and Easy Smart Pay shall bear no responsibility or liability for any such obligations. In certain cases, you may not close your Easy Smart Pay account, including:

• To evade an investigation.
• If you have an open Easy Smart Pay Credit account linked to your Easy Smart Pay account; however, your Easy Smart Pay account can be restricted at your request so it is only open to enable you to service your Easy Smart Pay Credit account.
• If you have a pending Easy Smart Pay transaction, we will not close your Easy Smart Pay account until that transaction has been completed, but we may limit your ability to make additional transactions using your Easy Smart Pay account.
• If your Easy Smart Pay account has a negative balance.
• If your Easy Smart Pay account is subject to a hold, limitation or reserve.

Link Payment Method

You will be required to link a debit card, credit card, a U.S. bank account or Easy Smart Pay Credit to your Easy Smart Pay account as a payment method. Please keep your payment method information current (i.e. credit card number and expiration date). If this information changes, we may, but are not obligated to, update it as directed by your bank or card issuer without any action on your part. You may choose to confirm your card, so that we can verify that the card is valid and that you are the card owner. To do this, we will charge $1.25 to the card. After the card is confirmed, we will refund this amount to the card.

Holding a Easy Smart Pay Balance

Money that you receive from other Easy Smart Pay account holders is held as a balance in your Easy Smart Pay account. Any Easy Smart Pay balance you hold represents an unsecured claim against Easy Smart Pay and is not insured by the Federal Deposit Insurance Corporation (FDIC). Easy Smart Pay combines your Easy Smart Pay balance with the Easy Smart Pay balances of other Easy Smart Pay customers and invests those funds in liquid investments in accordance with state money transmitter laws. The pooled amounts are held separate from Easy Smart Pay’s general corporate funds, and Easy Smart Pay will neither use these funds for its operating expenses or any other corporate purposes nor will it voluntarily make these funds available to its creditors in the event of bankruptcy.

You will not receive interest or any other earnings on any funds that Easy Smart Pay handles for you. As consideration for using the Easy Smart Pay service, you irrevocably assign to Easy Smart Pay all rights and legal interests to any interest and/or other earnings that may accrue or are attributable to our holding of your balance in a pooled account. The purpose of assigning all rights and legal interests to any interest and/or earnings is to maintain the costs of service for all users.

Adding Money to your Account

You may transfer money to your Easy Smart Pay balance from any bank account linked to your Easy Smart Pay account by requesting an electronic transfer from your bank account or credit card. You don't need an Easy Smart Pay balance to send money or execute a payment transaction using your Easy Smart Pay account. You may use the payment methods linked to your Easy Smart Pay account to fund transactions you make using your Easy Smart Pay account.

If you have a Easy Smart Pay balance, and have fulfilled all pending transaction payment requests, you may withdraw it by:

• Transferring it to a bank account linked to your Easy Smart Pay account,
• Transferring it to an eligible debit card linked to your Easy Smart Pay account (subject to a $0.25 fee, which will be deducted from the amount of the withdrawal), or
• Requesting a check from us (subject to a non-refundable fee of $1.50, which will be deducted from the amount of the withdrawal).

Account Statements

You have the right to receive an electronic account statement showing your Easy Smart Pay account activity. You may view your Easy Smart Pay account statement by logging into your Easy Smart Pay account.

In the event you request that we send you written records related to your Easy Smart Pay account, we may charge you a fee of $10.00 per item requested. We will not charge you for records requested in connection with your good-faith assertion of an error in your Easy Smart Pay account, as determined by authorized representatives of Easy Smart Pay.

Automated Clearing House Payments

Easy Smart Pay provides the option for users to make Automated Clearing House Payments (“ACH”). ACH payments are electronic payments that are created when the user gives an originating institution, such as Easy Smart Pay, authorization to debit directly from the user’s checking or saving account for the purpose of bill payment.

When using ACH, by clicking ["Checkout"], you will be authorizing Braintree, a service of PayPal, on behalf of yourself or your business (i) to verify your or your businesses bank account information using bank information and consumer reports and (ii) to debit your or your businesses bank account.

Liability Cap

UNDER NO CIRCUMSTANCES WILL EASY SMART PAY’S OBLIGATION OR LIABILITY UNDER THIS USER AGREEMENT EXCEED THE THEN-CURRENT AMOUNT OF YOUR EASY SMART PAY ACCOUNT BALANCE. ADDITIONALLY, UNDER NO CIRCUMSTANCES WILL EASY SMART PAY BE LIABLE FOR ANY LOSS OF USE, DATA, BUSINESS, GOODWILL, REPUTATION, OR REVENUE, AND/OR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, OR PUNITIVE DAMAGES OR OTHER DIRECT OR INDIRECT LOSSES OF ANY KIND.

Binding Arbitration

Subject to all applicable laws, you are agreeing to give up: (i) your right to litigate any claims that may arise hereunder in court or before a jury; and (ii) your right to consolidate any claim and/or participate in any class-action claim that may arise hereunder in any manner or forum. Instead, any claim, dispute or controversy of any kind or nature arising hereunder which cannot be amicably resolved by us shall be solely and finally settled by arbitration administered by the American Arbitration Association in accordance with its commercial arbitration rules. Judgment on the award rendered by the arbitrator may be entered in any court having jurisdiction thereof. The arbitration shall take place before a panel of one arbitrator sitting in Sacramento County in California. The language of the arbitration shall be English. The arbitrators will be bound to adjudicate all disputes in accordance with the laws of the State of California. The decision of the arbitrator shall be in writing with written findings of fact and shall be final and binding upon the parties hereto. Easy Smart Pay shall bear all of its own costs, as well as your reasonable outside attorneys’ fees, actually incurred in connection with any such arbitration proceedings; provided, however, that if Easy Smart Pay is the prevailing party, it shall be entitled to reimbursement for those amounts that were expended on your behalf. With respect to any arbitration hereunder, as stated above, you hereby expressly waive any right to consolidate any claim and/or participate in any class-action claim of any kind or nature. This paragraph provides your sole recourse for the settlement of any disputes arising out of, in connection with, or related to this user agreement. If any provision of this clause is found unenforceable, such unenforceable provision will be removed and the remaining terms will be enforced.