hington Addendum applies for Washington franchisees.

Further, all representations requiring prospective franchisees to assent to a release, estoppel, or waiver of liability are not intended to nor shall they act as a release, estoppel or waiver of any liability incurred under the Maryland Franchise Registration and Disclosure Law.

EXHIBIT B-FRANCHISE AGREEMENT

SUMMARY PAGE 1. Franchisee Business Entity 2. Initial Franchise Fee $ 3. Territory Name 4. Opening Deadline 5. Principal Executive 6. Franchisee's Address 7. Outlet #

TABLE OF CONTENTS

1. Scope 2 2. 3. Duties of Franchisor 4. anchisee 5. Property 6. ity 7. Transfer .15 8. Termination .17 9. Dispute Res olution .20 10. General .22 Schedu les Ç, Schedule 1 Schedule 2 Territory Automatic Bank Draft Authorization Ç, Schedule 3 Schedule 4 Schedule 5 Schedule 6 Telephone Number Assignment Lease Rider Release State Addenda to the Franchise Agreement

Franchise Agreement

Single Unit

This contract ("Agreement") is between Loyalty Business Services LLC d/b/a Ledgers ("Franchisor", "we", "us", or "our") and the entity and all Signators identified on the signature page, in your personal capacity, (collectively "Franchisee", "you", or "your").

Recitals

Ledgers has developed a system ("Franchise System") to deliver advisory, compliance, recordkeeping and tax services (collectively "Services"). The Franchise System utilizes prescribed marketing techniques and operating procedures to deliver outstanding service to businesses ("Clients").

We seek to identify and recruit candidates with the ability to deliver outstanding Client service in a defined Territory who are willing to own at least one Franchise Business. Franchisee seeks to use the Franchise System to profitably deliver an outstanding Client experience (collectively the "Services").

For mutual promises expressed in this Agreement, along with other valuable consideration, the receipt of which is acknowledged, Ledgers and Franchisee (collectively "the Parties") will be bound as follows:

Scope

1.1. Franchise Relationship

A. Grant of Franchise

Ledgers grants to you the right to operate a company ("Franchise Business") using our System and our Marks to deliver Services within the geographic boundaries identified in Schedule 1 (the "Territory") during the Term by and through the Franchisee Business Entity identified on the Summary Page and signature page of this Agreement (or as a sole proprietor or partnership if there is no business entity) and in conformity with the terms and conditions of this Agreement.

B. Independent Contractors.

Your relationship with us is that of an independent contractor. This Agreement does not create a partnership, joint venture, or any other entity between the Parties. Neither Party has a fiduciary duty or other special duty respect to the other Party. You are not a third-party beneficiary to any contract between us and any other franchisee.

C. Your Employees

As a separate Franchise Business, you have sole and exclusive control over your employees. Neither you nor your employees and agents may make a claim as employees or agents of us for any purpose

including participation in an employee benefit plan, stock option program, or workers compensation law.

D. No Unauthorized Commitments.

Similarly, you will not make any promises, guarantees or warrantees to any third party, that would create a binding obligation for us without our prior written consent.

1.2. Term and Renewal

A. Term.

This Agreement will commence upon its Effective Date and will last for a term of ten (10) years (the "Term").

B. Renewal and Subsequent Renewals.

Upon the completion of the Term, or a renewal Term as the case may be, if you are in compliance with this Agreement and meet other conditions for renewal, you may enter into a new contract, on the then-current form. We will not change material Terms including your Territory in your renewals. If you wish to renew this Agreement, you must:

• 1. notify us in writing at least 90 days before the expiration of this Agreement;
• 1. execute a general release of all claims you may have against us (See Schedule 6);
• 1. pay any required renewal fee (if any);

1.3. Territory

You will receive a geographic area within which we promise not to establish either a companyowned or franchised outlet selling the same or similar goods or services under the same or similar trademarks or service Marks.

Source: Item 22 — CONTRACTS (FDD page 46)