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