Anti-Money Laundering Policy

Taper Payer LLC ("Company") is committed to the highest standards of Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) compliance. This policy establishes the framework to detect, prevent, and report money laundering, terrorist financing, and other financial crimes. All employees, agents, and partners are required to comply with this policy and all applicable laws and regulations, including the Bank Secrecy Act (BSA) and FinCEN guidelines.

We apply a risk-based approach to customer due diligence: • Identity Verification: All customers must provide a valid government-issued ID and proof of address before conducting transactions. • Know Your Customer (KYC): We collect and verify full legal name, date of birth, address, and government ID number. • Enhanced Due Diligence (EDD): High-risk customers, PEPs (Politically Exposed Persons), and customers from high-risk jurisdictions are subject to enhanced scrutiny. • Ongoing Monitoring: Customer accounts and transactions are continuously monitored for suspicious activity.

Taper Payer employs automated and manual transaction monitoring to identify unusual or suspicious activity, including: • Transactions structured to avoid reporting thresholds (structuring/smurfing) • Unusually large or frequent transactions inconsistent with customer profile • Transactions involving high-risk countries or sanctioned entities • Rapid movement of funds with no apparent business purpose • Transactions to/from anonymous or unverified sources Suspicious transactions are escalated to our Compliance Officer for review.

When suspicious activity is identified, Taper Payer is required to file a Suspicious Activity Report (SAR) with FinCEN within 30 days of detection. We maintain strict confidentiality regarding SAR filings — customers are never notified that a SAR has been filed. All staff are prohibited from "tipping off" any person who is the subject of a SAR.

Taper Payer screens all customers and transactions against the OFAC Specially Designated Nationals (SDN) list and other applicable sanctions lists. We will not process transactions involving: • Sanctioned countries or territories • Sanctioned individuals or entities • Blocked or prohibited transactions under U.S. Treasury regulations Any matches are immediately blocked and reported to the appropriate authorities.

In accordance with the Bank Secrecy Act, Taper Payer maintains the following records for a minimum of five (5) years: • Customer identification and verification documents • Transaction records for all transfers over $3,000 • Currency Transaction Reports (CTRs) for transactions over $10,000 • Suspicious Activity Reports (SARs) • All AML training records and risk assessments

All employees receive AML/CTF training upon hiring and at least annually thereafter. Training covers: • Recognition of red flags and suspicious activity • Customer due diligence and KYC requirements • Reporting obligations and internal escalation procedures • Sanctions compliance and OFAC screening • Consequences of non-compliance

Taper Payer conducts an annual enterprise-wide AML risk assessment to identify, evaluate, and mitigate money laundering risks. Risk factors considered include customer risk, product/service risk, geographic risk, and channel risk. Results inform updates to our AML controls and procedures.

To report suspected money laundering, fraud, or financial crimes, or for compliance inquiries, contact our Compliance Officer: Email: compliance@taperpayer.com Address: 254 Chapman Rd, Ste 208 #26415, Newark, Delaware 19702 Phone: 1-800-TAPER-PAY This policy is reviewed and updated at least annually or whenever there are material changes in applicable laws, regulations, or business operations. Last Updated: March 2026