PILOT by Lodestar — Terms of Service

Effective date: June 10, 2026
Last updated: June 10, 2026

These Terms of Service ("Terms") are a binding agreement between Lodestar Tax Tech LLC, an Ohio limited liability company ("Lodestar," "we," "us," or "our"), and the accounting firm or solo CPA that registers for or uses PILOT ("Customer," "you," or "your"). They govern your access to and use of PILOT by Lodestar and the related websites, applications, and services (collectively, the "Service").

PILOT is a professional tool sold to U.S. CPA firms. It is not for consumers. By creating an account, clicking "I agree" (or similar), or using the Service, you accept these Terms on behalf of your firm and confirm you have authority to bind it. If you do not agree, do not use the Service.

Please read Sections 4 (What PILOT Does and Does Not Do), 13 (Disclaimers), and 14 (Limitation of Liability) carefully — they define the limits of the Service and our liability.

1. Definitions

To keep these Terms readable, we use a few defined terms:

"Service" — PILOT by Lodestar, including the application at https://pilotbylodestar.com, our marketing site, APIs, and any output the Service generates.
"Professional" — an individual you authorize to access the Service under your account (typically a CPA or a member of your firm's staff). You are responsible for every Professional and anyone else who uses your account.
"Client" — the underlying taxpayer (your client) whose entity structure and tax facts are described in materials you upload. A Client is a third party and is not a party to these Terms.
"Customer Data" — information about you and your firm, such as firm name, administrator email, billing details, and authentication identifiers.
"Client Data" — the information you upload or enter about a Client, such as entity names, foreign jurisdictions, ownership percentages, U.S.-person identifiers, tax-year facts, and EINs. Client Data is highly sensitive tax information.
"Fact Sheet" — the input you provide describing a Client's international entity structure.
"Output" — the materials the Service generates from a Fact Sheet, including a filing-obligation triage memo (.docx), a filing map (HTML), an ownership heatmap (HTML), and an org chart (HTML).
"Documentation" — the product documentation, scope descriptions, and help materials we make available for the Service.

2. The Service

PILOT is a professional international filing-obligation tracker. You upload a Fact Sheet describing a Client's international entity structure; PILOT runs an automated, AI-assisted analysis pipeline; and it produces Output that identifies which U.S. international information-reporting obligations a fact pattern appears to trigger, along with supporting visualizations.

PILOT is designed to support — not replace — your professional work. It surfaces and organizes filing obligations so a Professional can review them efficiently. The decisions about what to file, how to prepare it, and what position to take remain entirely yours. See Section 4.

3. Who May Use PILOT (B2B Only)

The Service is offered solely to U.S.-based certified public accounting firms and licensed CPAs acting in their professional capacity. By using the Service, you represent and warrant that:

(a) you are a U.S. CPA firm or solo CPA, or staff acting under their supervision, using the Service for professional tax-compliance purposes;

(b) you are not a consumer, and you are not using the Service for personal, household, or non-professional purposes;

(d) your use complies with all professional obligations that apply to you, including (as applicable) Treasury Circular 230, AICPA standards, and the rules of your state board of accountancy.

We do not knowingly provide the Service to consumers or to anyone using a Client's data for non-CPA purposes. We may decline, suspend, or terminate accounts that do not meet these requirements.

4. What PILOT Does and Does Not Do

This section is important. Read it before you rely on any Output.

4.1 PILOT is informational triage, not professional advice

The Output is AI-assisted informational triage. It is a starting point that flags potential U.S. international filing obligations from the facts you provide. It is not tax, legal, or accounting advice; it is not a substitute for a Professional's own judgment; and it does not create any accountant-client, attorney-client, or other professional relationship between you (or your Client) and Lodestar. Lodestar is a software provider, not a CPA firm, and does not practice before the IRS or render professional opinions.

You remain solely responsible for every filing decision, including whether a form is required, how it is prepared, what positions are taken, and whether and when anything is filed. A Professional must independently review the Output and exercise professional judgment before relying on it. Do not file, advise a Client, or take a reporting position based on Output alone.

4.2 PILOT identifies filing requirements, not values

PILOT answers "what needs to be filed?" It does not compute, determine, or store dollar amounts, tax liabilities, inclusions, or other values. Where a value matters (for example, a reporting threshold), PILOT flags the question for your review rather than calculating the answer. Any computation, election analysis, or tax-minimization work is outside the Service and is your responsibility.

4.3 Scope — the 21 filings PILOT analyzes

PILOT analyzes U.S. international filing obligations across 21 filing artifacts, organized into tiers. The current scope is:

Required tier (determined from the Fact Sheet):

Form 5471 — Controlled Foreign Corporation reporting
Form 8858 — Foreign Disregarded Entity
Form 8865 — Foreign Partnership
Form 8621 — PFIC reporting
Form 926 — Outbound asset transfers
Form 8938 — FATCA statement (Statement of Specified Foreign Financial Assets)
FBAR — FinCEN Form 114
§351 Disclosure
Form 3520 / 3520-A — Foreign trust reporting
Form 5472 — 25%-or-more foreign-owned U.S. corporation
Form 8854 — Expatriation statement
Form 8833 — Treaty-based return position disclosure
§367(d) ongoing annual royalty (multi-year tracking)
Form 1042 / 1042-S — Non-resident alien payee withholding
Form 8804 / 8805 — Foreign partner ECI withholding
Schedules K-2 / K-3 — Partnership and S-corporation international schedules

Conditional Required tier (gated on a Fact Sheet input):

Form 1116 / 1118 — Foreign Tax Credit (surfaced only when a foreign tax credit is being claimed)

Potential tier (computational triggers — surfaced for your workpaper analysis, not determined by PILOT):

Form 8992 — GILTI calculation
Form 8990 — §163(j) business-interest-expense limitation
Form 8991 — §59A BEAT
Form 8993 — FDII / §250 deduction

In addition, PILOT may surface recommendations (for example, election opportunities for you to evaluate in your own workpaper analysis) and out-of-scope flags (alerts that a fact pattern may trigger an obligation outside the 21 above, with a recommendation to consult a specialist).

4.4 What is outside PILOT's scope

PILOT does not cover, and you should not rely on it for, anything outside the 21 filings described above. Without limitation, the Service does not analyze:

state or local filing obligations;
treaty positions outside the treaties PILOT has cataloged;
the computation of any amount, inclusion, credit, or liability (PILOT surfaces certain computational forms but does not perform the computation — see Section 4.2);
elections and optimization strategies (for example, §962, QEF, mark-to-market, or GILTI high-tax elections), which are surfaced (if at all) only as recommendations for your own analysis;
Form 8975 Country-by-Country reporting;
linking or reconciling multiple engagements; or
any obligation, form, schedule, or position not expressly listed in Section 4.3.

Scope may evolve as the product develops. Sections 4.3 and 4.4 are the controlling and complete description of what the Service covers; if the Service's coverage ever appears to conflict with any other source, Sections 4.3 and 4.4 govern. Any product documentation, help materials, or scope descriptions we publish are informational only and do not expand or modify the Service's scope beyond Sections 4.3 and 4.4. If we materially change the filings in scope, we will update these Terms (see Section 18.1). Because no automated tool can capture every fact pattern, you must confirm that the Service's coverage fits each engagement and address anything outside scope yourself.

4.5 No guarantee of completeness or accuracy

We work to make PILOT useful and reliable, but we do not warrant that the Output is complete, accurate, current, or suitable for any particular Client or engagement. Tax law is complex and fact-specific, automated analysis can err, and the Output depends entirely on the accuracy and completeness of the Fact Sheet you provide. You are responsible for verifying the Output against primary authority and the facts of each engagement.

5. Accounts and Access

To use the Service you must register an account. Authentication is handled through our identity provider (Clerk). You must provide accurate registration information, keep your credentials secure, and promptly notify us of any unauthorized use of your account. You are responsible for all activity that occurs under your account and for ensuring every Professional complies with these Terms. We may rely on instructions and actions taken through your account as authorized by you.

6. Acceptable Use

You agree not to, and not to permit any Professional or third party to:

(a) use the Service for any purpose other than professional CPA tax-compliance work, or on behalf of anyone who is not your bona fide Client;

(b) use the Service as a consumer or for personal, household, or non-professional purposes;

(d) reverse engineer, decompile, scrape, or attempt to derive the source code, models, prompts, or underlying logic of the Service, except to the extent this restriction is prohibited by law;

(e) resell, sublicense, rent, or operate the Service as a service bureau for third parties who are not your Clients, or build a competing product from the Service or its Output;

(f) upload malicious code, attempt to gain unauthorized access to the Service or its infrastructure, or interfere with its operation or security;

(g) use the Service in violation of any applicable law, regulation, or professional rule, or to infringe the rights of any third party; or

(h) misrepresent the Output as a guaranteed or certified determination of filing obligations to a Client or any third party.

We may investigate suspected violations and may suspend or terminate access for conduct that violates this Section.

7. Client Data — Your Authority and Responsibilities

You decide what Client Data to upload, and you control how it is used. With respect to all Client Data you submit, you represent, warrant, and covenant that:

(a) you have the authority and all rights necessary to upload the Client Data to the Service and to have us process it to provide the Service;

(b) you have obtained any consents, authorizations, or disclosures required from your Client or other data subjects (for example, under your engagement terms, professional confidentiality rules, or applicable privacy laws), including any consent or notice required under IRC §§ 7216 and 6713 and the regulations thereunder before a Client's tax return information is disclosed to the Service, for you to disclose the Client Data to us and for us to process it as described in these Terms and our Privacy Policy;

(c) your provision of Client Data, and our processing of it to provide the Service, will not violate any law, contract, or professional obligation; and

(d) the Client Data is accurate to the best of your knowledge and is provided for legitimate professional tax-compliance purposes.

As between you and Lodestar, you are the controller of Client Data and we process it on your behalf and under your instructions to provide and support the Service. We handle Client Data and Customer Data as described in our Privacy Policy, which is incorporated into these Terms. You are responsible for responding to your Client regarding the Client's data, including any access, correction, or deletion requests; we will reasonably assist you as described in the Privacy Policy.

8. Fees, Billing, and Refunds

8.1 Fees and plans

The Service is offered through one or more of the following, as presented at sign-up and at https://pilotbylodestar.com:

Subscription plans — recurring plans (currently the "Pro" and "Firm" tiers), available on a monthly or annual basis;
Per-entity charges — fees based on the number of entities you analyze; and
Lifetime founder plan — a one-time purchase for early adopters.

We also offer a one-time complimentary entity allowance (currently up to eight (8) entities per firm) — a free allotment of entity analyses, not a time-limited trial that automatically converts into a paid charge. The specific fees, per-entity rates, tiers, entity allowances, and limits that apply to you are those presented to you at the time of purchase. Unless stated otherwise, fees are in U.S. dollars and are exclusive of any taxes, which are your responsibility (other than taxes on our net income).

8.2 Payment

Payments are processed through our payment processor (Stripe). By providing a payment method, you authorize us and Stripe to charge it for all applicable fees. You agree to keep your billing information current. We do not store full payment-card numbers; see our Privacy Policy.

8.3 Entity credits and trials

When you run an analysis that consumes a per-entity charge, an entity credit, or a complimentary (free-allowance) entity, it is treated as used at that time. Complimentary-allowance and lifetime-founder terms are as described at sign-up.

8.4 Refunds

Except where required by law: fees for entities that have been consumed — whether charged per entity, drawn from an entity credit, or drawn from your complimentary allowance — are non-refundable. You may cancel a subscription at any time; cancellation stops future renewals and takes effect at the end of your then-current billing period, and you keep access through that period. We do not provide pro-rata refunds of subscription fees. Any unused prepaid balance you have added to your account is refunded to your original payment method on cancellation. Amounts paid for the lifetime founder plan are non-refundable except as required by law or as we expressly state in writing.

8.5 Price changes

We may change our fees. For recurring charges, we will give you at least thirty (30) days' notice before a change takes effect, and the change will apply to the next billing period. If you do not agree to a price change, you may cancel before it takes effect.

8.6 Non-payment

If a charge fails or an amount is past due, we may suspend the Service after reasonable notice. See Section 12.

9. Intellectual Property and Data Ownership

9.1 Our IP

We and our licensors own all rights in the Service, including its software, models, prompts, knowledge base, Documentation, visualizations, look and feel, and all related intellectual property. Subject to these Terms and your payment of fees, we grant you a limited, non-exclusive, non-transferable, revocable license to access and use the Service and Documentation for your internal professional use during your subscription. We reserve all rights not expressly granted.

9.2 Your data

As between you and Lodestar, you (and, as applicable, your Client) own all Customer Data and Client Data. You grant us a non-exclusive, worldwide license to host, process, transmit, display, and otherwise use Customer Data and Client Data solely to provide, maintain, secure, and support the Service, to generate Output for you, and as otherwise described in our Privacy Policy or permitted by you.

9.3 Output

Subject to your payment of fees and these Terms, the Output we generate for you is yours to use for your professional engagements. You are responsible for reviewing, correcting, and standing behind any Output you use or deliver to a Client. Our underlying templates, models, knowledge base, and software remain our property (Section 9.1).

9.4 Feedback

If you give us suggestions or feedback, we may use them without restriction or obligation to you.

9.5 Aggregated/de-identified data

We may generate and use aggregated or de-identified data derived from use of the Service (for example, usage statistics and model-quality metrics) to operate and improve the Service, provided such data does not identify you, any Professional, or any Client. We do not permit our AI provider to train its models on your Fact Sheet content or Client Data (see Section 11).

10. Confidentiality

Each party may receive confidential information of the other. We treat Customer Data and Client Data as your confidential information and will not use or disclose it except to provide the Service, as you instruct, or as required by law. You will protect any non-public information we share about the Service (for example, non-public Documentation, pricing, or features). The receiving party will use confidential information only as needed under these Terms and will protect it with at least reasonable care. These obligations do not apply to information that is public through no fault of the receiving party, was already lawfully known, is independently developed, or is rightfully received from a third party. A party may disclose confidential information if legally compelled, after giving reasonable notice where allowed.

11. AI and Third-Party Processing

PILOT uses third-party service providers (sub-processors) to operate, including a hosting provider, database provider, authentication provider, payment processor, file-storage provider, and an AI provider (Anthropic). To generate Output, the content of your Fact Sheet — which may include Client Data — is processed through Anthropic's commercial API (Claude). Your content is processed through Anthropic's commercial API solely to generate your Output. Anthropic does not use your content to train its models and retains API data only briefly (currently up to 30 days) for operational and abuse-prevention purposes, except where longer retention is required by law or to investigate misuse. Our current sub-processors and how they handle data are listed in our Privacy Policy, which we will keep up to date. By using the Service, you authorize this processing.

12. Suspension

We may suspend your access to all or part of the Service if: (a) your account is past due after notice (Section 8.6); (b) we reasonably believe your use threatens the security, integrity, or availability of the Service or others' data; (c) we reasonably believe you have violated Sections 3, 6, or 7; or (d) we are required to do so by law. Where practical, we will give you notice and an opportunity to cure. We will restore access promptly once the cause is resolved.

13. Disclaimers

THE SERVICE, THE OUTPUT, AND THE DOCUMENTATION ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, OR STATUTORY. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT.

WITHOUT LIMITING SECTION 4: WE DO NOT WARRANT THAT THE OUTPUT IS COMPLETE, ACCURATE, CURRENT, OR SUITABLE FOR ANY CLIENT OR ENGAGEMENT, OR THAT IT IDENTIFIES EVERY APPLICABLE FILING OBLIGATION. THE OUTPUT IS INFORMATIONAL TRIAGE THAT REQUIRES INDEPENDENT REVIEW BY A PROFESSIONAL. WE DO NOT WARRANT THAT THE SERVICE WILL BE UNINTERRUPTED, ERROR-FREE, OR SECURE, AND WE DO NOT PROVIDE ANY UPTIME COMMITMENT UNLESS SEPARATELY AGREED IN WRITING.

YOU ARE SOLELY RESPONSIBLE FOR YOUR PROFESSIONAL JUDGMENT AND FOR ALL FILING DECISIONS AND ADVICE YOU GIVE YOUR CLIENTS. SOME JURISDICTIONS DO NOT ALLOW CERTAIN WARRANTY EXCLUSIONS, SO SOME OF THESE EXCLUSIONS MAY NOT APPLY TO YOU.

14. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW:

(a) No indirect damages. NEITHER PARTY WILL BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR LOST PROFITS, LOST REVENUE, LOST DATA, OR LOSS OF GOODWILL, ARISING OUT OF OR RELATED TO THE SERVICE OR THESE TERMS, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

(b) General cap. EXCEPT AS PROVIDED IN SECTION 14(c), EACH PARTY'S TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATED TO THE SERVICE OR THESE TERMS WILL NOT EXCEED THE TOTAL FEES YOU PAID OR OWED TO US FOR THE SERVICE DURING THE TWELVE (12) MONTHS IMMEDIATELY BEFORE THE EVENT GIVING RISE TO THE LIABILITY.

(c) What the cap does not limit. The cap in Section 14(b) does not apply to, and the following are excluded from it: (i) your obligation to pay fees; (ii) your indemnification obligations to us under Section 15.2; and (iii) either party's liability for gross negligence, willful misconduct, or fraud. For clarity, our indemnification obligations to you under Section 15.1 are subject to the cap in Section 14(b).

These limits apply to all claims and theories of liability (contract, tort, or otherwise), form an essential basis of the bargain, and apply notwithstanding the failure of essential purpose of any limited or exclusive remedy. They do not limit liability that cannot be limited by law. Some jurisdictions do not allow certain limitations, so some of these may not apply to you.

15. Indemnification

15.1 By Lodestar

We will defend you against any third-party claim alleging that the Service, as provided by us and used in accordance with these Terms, infringes that third party's U.S. intellectual-property rights, and we will indemnify you for amounts finally awarded or settled, subject to the cap in Section 14(b). This does not apply to claims arising from Customer Data, Client Data, your Output use, your combination of the Service with other products, or your modification or use of the Service in violation of these Terms.

15.2 By you

You will defend us and our owners, employees, and agents against any third-party claim arising from or related to: (a) your or any Professional's misuse of the Service or violation of these Terms; (b) Customer Data or Client Data, including your authority, rights, or consents to provide it (Section 7) and your handling of it; (c) your professional advice, filing decisions, or services to your Clients; or (d) your violation of law or any third party's rights. You will indemnify us for amounts finally awarded or settled in any such claim. This Section 15.2 does not apply to the extent the claim arises from Lodestar's own gross negligence, willful misconduct, or breach of these Terms.

15.3 Process

The party seeking indemnification will give prompt notice of the claim, reasonable cooperation, and control of the defense to the indemnifying party (provided any settlement that imposes a non-monetary obligation on the other party requires that party's consent).

16. Term and Termination

16.1 Term

These Terms apply for as long as you have an account or use the Service.

16.2 Termination for convenience

You may stop using the Service and cancel your account at any time. We may terminate or decline to renew your account for convenience on reasonable prior notice.

16.3 Termination for cause

Either party may terminate immediately if the other materially breaches these Terms and does not cure the breach within thirty (30) days after notice. We may suspend or terminate immediately for the reasons in Section 12.

16.4 Effect of termination; data export

On termination (including when your subscription ends or your account is closed), your right to use the Service ends. For one hundred eighty (180) days after termination (the "Export Window"), you may export your Customer Data, Client Data, and Output through the Service's export features or by contacting us. After the Export Window, we will delete or de-identify your Client Data and Output, except (a) Customer/account and billing records we retain for legal, tax, and accounting purposes and (b) copies we are required to keep by law — each as described in our Privacy Policy. PILOT is not your system of record, and you remain responsible for keeping your own records consistent with your professional obligations.

16.5 Survival

Sections that by their nature should survive (including Sections 1, 4, 7, 8, 9, 10, 11, 13, 14, 15, 16.4, 16.5, 17, and 18) survive termination.

17. Governing Law; Dispute Resolution

17.1 Governing law

These Terms are governed by the laws of the State of Ohio, without regard to its conflict-of-laws rules. The U.N. Convention on Contracts for the International Sale of Goods does not apply.

17.2 Venue

Unless the parties agree otherwise in writing, the state and federal courts located in Warren County, Ohio will have exclusive jurisdiction over any dispute arising out of or relating to these Terms or the Service, and each party consents to personal jurisdiction and venue there.

17.3 Jury-trial waiver

To the fullest extent permitted by law, each party waives any right to a jury trial in any dispute arising out of or relating to these Terms or the Service.

17.4 Time to bring claims

To the fullest extent permitted by law, any claim arising out of or relating to these Terms or the Service must be brought within one (1) year after it arises.

18. General

18.1 Changes to these Terms

We may update these Terms from time to time. If we make a material change, we will give reasonable notice (for example, by email to your administrator or a notice in the Service) before it takes effect. Your continued use after the effective date of the updated Terms means you accept them. The "Last updated" date above shows when these Terms last changed.

18.2 Changes to the Service

We may modify, add, or discontinue features of the Service. We will not make material reductions to core functionality you are paying for without reasonable notice.

18.3 Entire agreement

These Terms, the Privacy Policy, and any order or plan details you accept at purchase are the entire agreement between us about the Service and supersede prior agreements on that subject. If you and Lodestar sign a separate written agreement for the Service, that agreement controls where it conflicts with these Terms.

18.4 Assignment

You may not assign these Terms without our prior written consent, except to a successor of your business that agrees to these Terms. We may assign these Terms in connection with a merger, acquisition, or sale of assets. These Terms bind permitted successors and assigns.

18.5 Severability; waiver

If any provision is held unenforceable, the rest remains in effect and the unenforceable provision will be limited to the minimum extent necessary. A party's failure to enforce a provision is not a waiver.

18.6 Force majeure

Neither party is liable for delays or failures caused by events beyond its reasonable control, except for payment obligations.

18.7 Independent contractors

The parties are independent contractors. These Terms do not create a partnership, agency, joint venture, or employment relationship, and — for the avoidance of doubt — do not create any professional accountant-client relationship between Lodestar and you or your Clients.

18.8 Notices

We may send notices to your administrator email or through the Service. You may send notices to us at legal@lodestartaxtech.com. Notices are effective when sent (for email or in-product) or when received (otherwise).

18.9 Export and anti-corruption

You will comply with applicable U.S. export-control and anti-corruption laws in your use of the Service.

18.10 No third-party beneficiaries

These Terms are solely for the benefit of you and Lodestar. They do not create any rights in, or cause of action for, any third party, including any Client or other underlying taxpayer, whether as an intended beneficiary or otherwise.

19. Contact

Lodestar Tax Tech LLC
General: hello@lodestartaxtech.com
Legal: legal@lodestartaxtech.com
Billing: billing@lodestartaxtech.com
Support: support@lodestartaxtech.com

PILOT by Lodestar is software that helps CPA Professionals triage U.S. international filing obligations. It is not a CPA firm and does not provide tax, legal, or accounting advice. You remain responsible for all professional judgments and filing decisions.