$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. 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. Client Rewards may be redeemed at any participating RGB office. Cannot be combined with any other RGB fee reduction promotion or offer. Associates and/or employees of RGB cannot participate in this promotion without express written consent from Benjamin K. Brenner, President. This offer expires May, 1st 2017 but may be extended at R&G Brenner's discretion.