Terms and Conditions of Service Effective Date: December 1, 2025
These Terms and Conditions ("Terms") govern your use of the website operated by Apex Reserve Group LLC ("Apex Reserve Group LLC," "we," "us," or "our") and apply to all visitors, users, and clients. By accessing or using our website or engaging our services, you agree to be bound by these Terms.
1. Acceptance and Basis of Agreement
1.1 Binding Agreement By accessing and using this website, you confirm your acceptance of these Terms. If you do not agree to these Terms, you must not use this website or engage our services.
1.2 Capacity to Contract You represent that you are of legal age and possess the necessary corporate or individual authority to enter into this agreement, particularly when acting on behalf of a Homeowners Association (HOA), property management firm, or real estate investment entity.
1.3 Corporate Jurisdiction Apex Reserve Group LLC is incorporated and headquartered in Orange County, California. These Terms governing the use of the website are subject to California law.
2. Description and Scope of Services
2.1 Core Services Apex Reserve Group LLC provides specialized professional consulting services, including:
Reserve Studies: For common interest developments and HOAs to assess physical components and forecast financial funding requirements.
Cost Segregation Studies: For real estate investors to analyze property costs for accelerated depreciation and tax planning purposes under Federal Tax Law.
2.2 Engagement Requirement All professional services provided by Apex Reserve Group LLC are subject to a separate, formal, written Service Agreement or Engagement Letter. This separate document will exclusively define the specific scope of work, project fees, payment terms, required deliverables, and liability limits for the engagement. Website content regarding services is for illustrative marketing purposes only. Deposit and payment terms specific to each engagement are governed by the applicable Service Agreement. See Section 10 for general deposit policy.
2.3 Multi-State Compliance While based in California, Apex Reserve Group LLC may provide services for properties located in other states. In such cases:
Reserve Studies: The final report will be performed to comply with the statutory or regulatory requirements of the state in which the subject property is located, as specified in the Service Agreement.
Cost Segregation: Studies adhere to relevant Federal Tax Law and prevailing IRS guidelines, regardless of the property's location.
3. Client Obligations and Reliance Disclaimer
3.1 Accuracy of Client Data The client acknowledges that Apex Reserve Group LLC's services, studies, and reports rely exclusively on the data, documents, and representations (including financial records, property inventories, and fixed asset lists) provided by the client or the client's agents.
3.2 Limitation of Liability for Data Errors Apex Reserve Group LLC is not responsible for errors, omissions, or inaccuracies in the final reports or conclusions that result directly or indirectly from incomplete, inaccurate, or misleading information furnished by the client.
4. Professional Advice Disclaimer
4.1 Not Legal, Tax, or Financial Advice The information presented on this website, in marketing materials, or during initial consultations is for general informational purposes only. It is not intended to be, and shall not be construed as, professional financial, accounting, legal, or tax advice.
4.2 Independent Consultation Clients and users are strongly advised to seek independent advice from their own licensed legal counsel, Certified Public Accountants (CPAs), and financial advisors regarding the specific tax implications, legal standing, or financial strategy related to the services provided by Apex Reserve Group LLC.
4.3 Tax Outcome Warranty Apex Reserve Group LLC does not guarantee any specific tax savings, accelerated depreciation amount, IRS ruling, or freedom from audit as a result of a Cost Segregation Study. Tax laws are subject to change, interpretation, and audit review by the relevant authorities.
5. Intellectual Property Rights
5.1 Website Content All content, including text, logos, graphics, website structure, and marketing materials, is the exclusive property of Apex Reserve Group LLC and protected by U.S. and international copyright and trademark laws.
5.2 Report Ownership and License Upon final payment for a service, the client is granted a limited, non-transferable license to use the specific Reserve Study or Cost Segregation Report for its intended purpose. Apex Reserve Group LLC retains all rights to the underlying proprietary methodology, calculations, engineering techniques, data models, and generalized study data.
6. Limitation of Liability and Indemnification
6.1 Limitation of Liability To the maximum extent permitted by law, Apex Reserve Group LLC shall not be liable for any indirect, incidental, punitive, special, or consequential damages (including loss of profits, data, or business interruption) arising from the use or inability to use the website or the services. In all events, the total liability of Apex Reserve Group LLC to any client shall not exceed the amount paid by the client to Apex Reserve Group LLC for the specific service giving rise to the claim.
6.2 Indemnification You agree to indemnify, defend, and hold harmless Apex Reserve Group LLC and its principals, officers, and employees from any claim, liability, damage, cost, or expense (including reasonable attorneys' fees) arising out of your use of the services or any breach of these Terms.
7. Governing Law and Dispute Resolution
7.1 Governing Law These Terms and Conditions shall be governed by and construed in accordance with the internal laws of the State of California.
7.2 Venue The parties agree that any dispute arising out of or relating to these website Terms and Conditions shall be exclusively resolved in the state or federal courts located in Orange County, California. The venue for disputes arising under a specific Service Agreement may be adjusted in that separate agreement.
8. General Provisions
8.1 Severability If any provision of these Terms is found to be unlawful, void, or unenforceable, the remaining provisions shall remain in full force and effect.
8.2 Entire Agreement These Terms, together with any executed Service Agreement, constitute the entire agreement between the parties regarding the subject matter herein and supersede all prior or contemporaneous communications and proposals. In the event of a conflict between these Terms and a Service Agreement, the Service Agreement shall control with respect to the specific engagement.
8.3 Contact Information For questions regarding these Terms and Conditions, please contact us at: Email: office@apexreservegroup.com Address: 3943 Irvine Blvd #1001 Irvine, CA 92602
9. Audit Support
9.1 Scope of Audit Support Where audit support is explicitly included in a fully executed Service Agreement, Apex Reserve Group LLC will provide technical documentation, engineering analysis, cost allocation methodology, and written responses to IRS inquiries specifically related to the Cost Segregation Study performed by Apex Reserve Group LLC. Audit support is strictly limited to the scope, findings, and methodology contained within our study and does not extend to broader tax matters, amended returns, or issues unrelated to the study.
9.2 No Legal Representation Audit support provided by Apex Reserve Group LLC does not constitute legal representation, tax representation, or advocacy before the IRS, U.S. Tax Court, or any other federal, state, or local tax authority. Apex Reserve Group LLC is not a law firm and does not employ licensed tax attorneys in a representative capacity. Clients are solely responsible for retaining their own licensed CPA, Enrolled Agent, or Tax Attorney for formal IRS representation. Apex Reserve Group LLC may, at its discretion, collaborate and coordinate with the client's designated representative to provide supporting technical documentation and engineering analysis during the audit process.
9.3 Client Cooperation Requirement Audit support is contingent upon the client satisfying all of the following conditions: (a) Promptly notifying Apex Reserve Group LLC in writing of any IRS inquiry, examination, or audit related to the Cost Segregation Study, no later than fifteen (15) business days following the client's receipt of initial IRS correspondence; (b) Providing Apex Reserve Group LLC with timely access to all relevant IRS correspondence, notices, and documentation related to the inquiry; and (c) Cooperating in good faith with reasonable requests from Apex Reserve Group LLC for additional information necessary to prepare a technical response.
9.4 Limitation of Audit Support Liability Apex Reserve Group LLC's audit support obligation is limited to providing accurate technical documentation and engineering analysis consistent with the original study. Apex Reserve Group LLC does not guarantee any specific audit outcome, tax ruling, or resolution and shall not be liable for any taxes, penalties, interest, or professional fees incurred by the client as a result of an IRS audit or examination.
10. Non-Refundable Deposit
10.1 Deposit Terms Client acknowledges that the initial deposit is non-refundable upon execution of the applicable Service Agreement. This deposit compensates Apex Reserve Group LLC for the immediate allocation of resources, proprietary software preparation, and preliminary research required to commence the Study. In the event of client cancellation or breach, this deposit shall be retained as liquidated damages and not as a penalty.