NOTICE TO CREDITORS OF BULK SALE Escrow No.: 102059-EM NOTICE TO CREDITORS OF BULK SALE (Division 6 of the Commercial Code) (1) Notice is hereby given to creditors of the within named Seller(s) that a bulk sale is about to be made on personal property hereinafter described. (2) The name of the Seller is: Gray B. Gallacher, whose address is: 8788 Elk Grove Boulevard, Bldg 2, Suite C, city of Elk Grove, county of Sacramento, CA 95624 (3) The location in California of the chief executive office of the Seller is: same as above (4) The name of the Buyer is: Bay Area Tax Accountants, Inc., a California corporation, whose address is: 72 Barnes Court, Stanford, CA. 94305 (5) The location and general description of the assets to be sold are tangible and intangible assets and goodwill of that certain accountancy business located at: 8788 Elk Grove Boulevard, Bldg 2, Suite C, city of Elk Grove, county of Sacramento, CA 95624. (6) The business name used by the seller(s) at said location is: Gray B. Gallacher, CPA. (7) This Bulk Sale is subject to Section 6106.2 of the Uniform Commercial Code. The anticipated date of the bulk sale is: December 17, 2026 (8) Claims may be filed at the office of McGovern Escrow Services, Inc., 436-14th Street, Suite 1015, Oakland, CA 94612, Escrow No. 102059-EM. (9) The last date for filing claims is: December 16, 2025. (10) This Bulk Sale is subject to Section 6106.2 of the Uniform Commercial Code. (11) As listed by the Seller, all other business names and addresses used by the Seller within three years before the date such list was sent or delivered to the Buyer are: None. DATED: November 12, 2025 TRANSFEREES: Bay Area Tax Accountants, Inc., a California Corporation By: Zachary Thomander IPL0292689 Nov 26 2025