The document advertises a program called THE APS PROGRAM that claims to provide customized business planning strategies and structures to help business owners maximize profits and minimize taxes. An elite team of experts would work with business owners and their advisors to create innovative strategies around tax mitigation, asset protection, retirement enhancement, and succession planning. The program suggests it can help business owners operate on a pre-tax basis and access benefits typically only available to Fortune 500 companies. It invites interested business owners to schedule an initial no-cost, no-obligation meeting to determine if their business qualifies.