REAP™ (Roth Enhanced Accumulation Protocol™) is a proprietary system for maximizing long-term tax-free accumulation inside Roth IRAs by changing the billing source of advisory fees. Rather than allowing advisory expenses to be paid from the Roth IRA itself—a default industry practice that drains tax-free principal—REAP™ strategically shifts those expenses to a client’s taxable brokerage account. This structural adjustment preserves 100% of Roth IRA dollars for tax-free, uninterrupted compounding. Over multi-decade horizons, the compounding advantage meaningfully increases the balance of tax-free, permanent wealth. REAP™ formalizes this approach, standardizes its application across eligible client accounts, and provides a repeatable, compliance-aligned framework for implementing and explaining the long-term tax benefits of preserved Roth principal. ________________________________________ OWNER / SOURCE INFORMATION: Intended Owner: Emerald IP Holdings, LLC, 100% owned and controlled by Matthew Clement Commercial Use: The phrase is actively used in client meetings, client letters, white papers, written planning deliverables, and internal IP frameworks. First Use in Commerce: September 25, 2025 ________________________________________