$50 cash paid per each new client referred to R&G Brenner Income Tax (RGB hereafter) by participant. A "new client" is a client (or married couple if filing married filing jointly) that has never received services from RGB before and files a tax return with an RGB fee greater or equal to $99. In order to refer new clients, participant must register to refer either online at www.rgbrenner.com/refer or by having their tax return prepared by RGB BEFORE referring new clients. Participant agrees to provide a valid email address as the primary means of communication in relation to RGB's Client Rewards Program. Participant will receive a unique referrer identifier after completing registration (or after having a tax return prepared by RGB) which will be used to identify participant's referrals, and be used for internal RGB systems in order to distribute participant's Client Rewards Program payments. Participant cannot refer him/herself. Participant & participant's referral cannot simultaneously refer each other. If any participant's referrals do not pay their quoted RGB fee in-full by May 1st of the current tax season, participant agrees to immediately return the $50 Client Rewards received for each referral that has not paid-in-full or participant agrees to have $50 for each referral that has not paid-in-full debited to their account. Participant understands and acknowledges that if participant's referral fails to present participant's unique referrer identifier to their assigned RGB tax preparer, RGB will have no way of knowing they were referred by participant and could cause participant's rewards to be delayed or not distributed at all. Cannot be combined with any other RGB fee reduction promotion or offer. Paid associates and/or employees of RGB cannot participate in this promotion. Spouses, significant others and/or family members of paid associates and/or employees may not participate in this promotion without first notifying executive offices and receiving written authorization from Benjamin K. Brenner, president. This offer expires May, 1st 2020 but may be extended at R&G Brenner's discretion. As of December 15th 2018, RGB will no longer mail participants a checks for any uncollected RGB client rewards. Client rewards may be redeemed for cash at any participating RGB office during the current tax season January 1st-April 15th, and at RGB’s executive offices located at 111 East Merrick Road, Valley Stream, NY 11580 from April 16th-December 15th. Any & all uncollected rewards will automatically be credited to participant's account after the date of December 16th and may be redeemed for any RGB service.