COKALA offers you
practical training in
tax compliance
Registration, Refund, and Cancellation Policies      

Registration:
Fees are listed with the description of the training program.  The registration fee covers attendance
for one person.  

Payment:
Payment to COKALA must be made prior to the first day of the training program.  

Substitutes:
If the registrant cannot attend the program, a substitute may attend in place of the original
registrant.  As soon as you are aware that a substitution will be made, please notify us of the
substitute's name, title, telephone number, and email address, by sending a fax to COKALA at
734.428.070, or an email to office@cokala.com.

Confirmation:
Each registration will be confirmed by email to the registrant.  If you do not receive a confirmation,
please contact us at 734.629.5155 or office@cokala.com.

Refund:
If you cancel a registration, a refund will be issued (less administrative fee) if your cancellation is
received by COKALA at least seven business days prior to the first day of the program.  Send written
notice of cancellation, by fax to 734.428.0702, or by email to office@cokala.com.  A $50
administrative fee per registrant will be charged for all cancellations.  Refunds for payments by
check are made by check; refunds for payments by credit card are made by processing a credit to
the account.  Due to financial obligations incurred by COKALA in advance of each program, no
refunds will be issued for cancellations received later than seven business days prior to the first day
of a program.  Refunds for extraordinary reasons are rare, but may be requested, and will be
processed on a case-by-case basis, if due to extraordinary unexpected circumstances.

Cancellation:
In the event of cancellation of a program or change in hotel or program dates, registrants will be
notified by COKALA immediately by email and telephone.  COKALA is not responsible for any travel
or other expenses incurred by any participant due to a program, program date, or hotel cancellation
or change.  In the event of a registrant making cancellation of a registration, please see the
"Refund" policy, above.

Questions:
If you have questions that are not answered by the policy information above or other information in
these pages, please ask your question by calling us at 734.629.5155 or emailing
office@cokala.com.  For more information regarding refund, complaint and/or program cancellation
policies, please contact our office at 734.629.5155.

Thank you for your business.
COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702