REFUND REWARDS

PROGRAM FOR ALLOCATING SOME PORTION OF TAX REFUNDS TO SPENDING VEHICLES FOR USE BY CONSUMERS, NAMELY, ARRANGING FOR ISSUANCE BY A THIRD PARTY OF DEBIT CARDS, WHICH MAY BE ACCOMPANIED BY DISCOUNT COUPONS, VOUCHERS AND REBATE CERTIFICATES, WHERE, IN ADDITION TO FUNCTIONING AS A STANDARD DEBIT CARD, THE CARD AND THE COUPONS, VOUCHERS AND REBATE CERTIFICATES COULD BE USED AT PARTICIPATING MERCHANTS TO RECEIVE PRE-ARRANGED DISCOUNTS