Legal & Regulatory Disclosures

1. Separate Legal Entities & Common Ownership

Capital Data Science LLC d/b/a Harman Rogowski & Associates (“Harman Rogowski” or “the Firm”) is a separate and distinct legal entity from Harman CPAs & Associates PLLC (“Harman CPAs”). While the owner of Harman CPAs also holds an ownership interest in Harman Rogowski, each entity operates independently and is solely responsible for its own services, obligations, and liabilities. No legal partnership or joint venture is created or implied, nor does either entity guarantee or assume responsibility for the other’s services.

2. Investment Advisory Registration & Limitations

Harman Rogowski is a Texas, California, and Arizona state registered investment adviser located in McKinney, Texas. The Firm may only transact business in states in which it is registered or qualifies for an exemption or exclusion from registration requirements. The information on this website is limited to general information about Harman Rogowski’s advisory services, along with access to related investment information, publications, and links. Harman Rogowski may only transact business in those states in which it is registered, or qualifies for an exemption or exclusion from registration requirements. Harman Rogowski’s web site is limited to the dissemination of general information pertaining to its advisory services, together with access to additional investment-related information, publications, and links.  Accordingly, the publication of Harman Rogowski’s web site on the Internet should not be construed by any consumer and/or prospective client as Harman Rogowski’s solicitation to effect, or attempt to effect transactions in securities, or the rendering of personalized investment advice for compensation, over the Internet.  Any subsequent, direct communication by Harman Rogowski with a prospective client shall be conducted by a representative that is either registered or qualifies for an exemption or exclusion from registration in the state where the prospective client resides. For information pertaining to the registration status of Harman Rogowski, please contact the state securities regulators for those states in which Harman Rogowski maintains a registration filing.  A copy of Harman Rogowski’s current written disclosure statement discussing Harman Rogowski’s business operations, services, and fees is available from Harman Rogowski upon written request. Harman Rogowski does not make any representations or warranties as to the accuracy, timeliness, suitability, completeness, or relevance of any information prepared by any unaffiliated third party, whether linked to Harman Rogowski’s web site or incorporated herein, and takes no responsibility therefore.  All such information is provided solely for convenience purposes only and all users thereof should be guided accordingly.

• No Solicitation or Personalized Investment Advice Through this Website

Publication of this website on the internet should not be construed as a solicitation by Harman Rogowski to effect, or attempt to effect, transactions in securities, nor as personalized investment advice for compensation. Any subsequent direct communication by Harman Rogowski with a prospective client will be conducted by a representative who is either registered or qualifies for an exemption or exclusion from registration in the relevant state.

• Registration Status

For information about Harman Rogowski’s registration status, please contact the securities regulators for those states in which the Firm maintains a registration filing. A copy of Harman Rogowski’s current written disclosure Brochure (Form ADV Part 2) discussing the Firm’s operations, services, and fees is available upon written request..

3. General Information Only; No Attorney-Client or CPA-Client Relationship

Harman Rogowski’s website content, including any newsletters, articles, or commentaries, is provided for general informational purposes only. Neither the Firm nor its principal is an attorney or practicing accountant. No portion of this website (or any linked materials) should be interpreted as legal, tax, or accounting advice. For such matters, please seek the counsel of a qualified attorney, accountant, or tax professional.

If you require tax or accounting services, those services may be offered by Harman CPAs, which is a separate legal entity from Harman Rogowski and is solely responsible for its own services. Any reliance on information contained herein is done so at your own risk.

4. Scope of Services & No Client Relationship Formed

Accessing or using this website, and any communication or inquiries made through it, does not create a client, advisory, fiduciary, or professional relationship with Harman Rogowski. An executed, written agreement is required before the Firm provides any advisory services.

5. Past Performance & Risk

• No Guarantee of Future Results

Past performance is not indicative of future results. Different investments involve varying degrees of risk, and there can be no assurance that any specific investment or investment strategy (including those undertaken or recommended by Harman Rogowski) will be profitable or achieve the same results as in the past.

Past performance is not indicative of future results.  Therefore, no current or prospective client should assume that future performance of any specific investment or investment strategy (including the investments and/or investment strategies recommended or undertaken by Harman Rogowski) made reference to directly or indirectly by Harman Rogowski in its web site, or indirectly via a link to an unaffiliated third party web site, will be profitable or equal the corresponding indicated performance level(s).  Different types of investments involve varying degrees of risk, and there can be no assurance that any specific investment will either be suitable or profitable for a client or prospective client’s investment portfolio. Historical performance results for investment indices and/or categories generally do not reflect the deduction of transaction and/or custodial charges, the deduction of an investment management fee, nor the impact of taxes, the incurrence of which would have the effect of decreasing historical performance results.

• Risk Disclosure

Market conditions, laws, and other factors may change over time, rendering previously published information outdated or irrelevant. Historical performance of any index, category, or strategy does not reflect fees, transaction costs, or taxes, which would reduce actual results.

6. Use of Tools & Calculators

Any financial calculators or tools accessed via this website, or any linked resources, are provided solely for illustrative and educational purposes. They do not constitute personalized investment, legal, or tax advice. The output generated by these tools depends on the information input by the user and should not be considered a substitute for personalized advice from a qualified professional.

7. Third-Party Content & Links

Harman Rogowski does not make any representations or warranties regarding the accuracy, timeliness, suitability, completeness, or relevance of any information prepared by an unaffiliated third party, whether linked to the Firm’s website or incorporated herein. The Firm takes no responsibility for any such content, which is provided solely for convenience. All users should independently verify any third-party information before relying on it.

8. Release & Limitation of Liability

Each user, client, and prospective client agrees, as a condition precedent to accessing Harman Rogowski’s website, to release and hold harmless Harman Rogowski—its officers, directors, owners, employees, and agents—from any adverse consequences resulting from actions or omissions independent of their receipt of personalized individual advice from Harman Rogowski. Neither Harman Rogowski nor Harman CPAs shall be liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your use of this website or reliance on its content.

9. Client Responsibilities & Communication

• Client Information Updates

If you are an existing Harman Rogowski client, please contact the Firm in writing of any changes in your personal or financial situation, or your investment objectives, so that we can review and, if necessary, revise any recommendations or services.

• Account Statements

You should be receiving account statements (at least quarterly) directly from your account custodian. If you are not receiving these statements or notice any discrepancies, please notify the Firm immediately.

10. Governing Law & Jurisdiction

All matters related to this website, its content, and these disclosures are governed by the laws of the State of Texas, without regard to its conflict of law rules. By accessing this website, you agree to submit to the exclusive jurisdiction of the state and federal courts located in Texas for any disputes or claims arising out of your use of this website.

11. Modifications & Updates

Harman Rogowski reserves the right to modify or update these disclosures at any time without prior notice. Any changes will be effective immediately upon posting to this website. Your continued use of the site following any modifications constitutes acceptance of those changes.

12. Contact Information

If you have any questions about these disclosures or the services offered by Harman Rogowski or Harman CPAs, please reach out to us at:

Harman Rogowski & Associates

Capital Data Science LLC d/b/a Harman Rogowski & Associates

1402 S. Custer Rd S-102 McKinney, TX 75072

214-556-3255

daniel.rogowski@harmanrogowski.com

www.harmanrogowski.com

Harman CPAs & Associates PLLC

1402 S. Custer Rd S-102 McKinney, TX 75072

469-742-0283

admin@mckinneytax.com

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