An introduction to Tax & Wealth Management 360.

1. INNOVATIVE
SOLUTIONS
INDEPENDENT
THINKING
LASTING
SUCCESS
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2. Innovative, Independent Solutions for Lasting Success
Tax & Capital Management 360 works with clients across the United States to help them
manage their investments, taxes, and finances. Through our innovative and independent
approach to wealth management, we strive to help each of our clients achieve lasting financial
stability and success.
WE LOOK AT YOUR WHOLE
INNOVATIVE SOLUTIONS FINANCIAL SITUATION AND
As dedicated financial professionals, we create innovative solutions that address your specific PROPOSE COORDINATED
concerns. By combining prudent tax planning and comprehensive investment management,
we’re able to create strategies that help you effectively manage your wealth. Our customized
SOLUTIONS THAT WILL
plans are designed to help increase returns and reduce risk while taking your specific goals, HELP YOU ACHIEVE
needs, and risk tolerance into account. Ultimately, the success of your portfolio is measured by YOUR GOALS.
whether or not it helps you accomplish your objectives.
INDEPENDENT THINKING
You want to achieve financial stability, but it can be hard to sift through the variety of competing
opinions and facts to make informed decisions. At Tax & Capital Management 360, we look
at all the available information in order to develop wealth management strategies most
appropriate for you. As an independent firm, we’re not committed to a particular company’s
products. We consider a full range of financial solutions and then recommend those that we
think are best for your particular situation.
LASTING SUCCESS
Whether you’re planning for retirement, saving for a child’s college education, or need
assistance with tax planning, we can help you develop a plan that will address both your
immediate concerns and put you on the path to achieving your long-term goals. Through a
deliberate and thoughtful evaluation of your current financial situation and objectives, we will
construct a comprehensive plan that will help you achieve lasting financial success.
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
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3. Our Process
The client engagement process is designed to put each of our clients on the path to financial
stability. If you choose to work with us, we’ll take the following steps:
1. GETTING TO KNOW YOU
We get to know you. Before making any specific recommendations, we first take the time to OUR CLIENT ENGAGEMENT
understand the decisions you make regarding your investments, taxes, and finances. PROCESS IS DESIGNED TO
PUT YOU ON THE PATH TO
2. CREATE PERSONALIZED FINANCIAL PLAN
We design a personalized plan that helps you effectively manage your time, wealth, energy, FINANCIAL STABILITY.
talents, and relationships in order to achieve personal fulfillment.
3. IMPLEMENT YOUR FINANCIAL PLAN
We provide specific services as outlined in your financial plan with a specific focus on
investment management and tax planning. Each step in your plan is implemented with your
needs, goals, and risk tolerance in mind.
4. ANALYZE, MONITOR, AND ADJUST PLAN AS NECESSARY
Over time, we continue to analyze, implement, monitor, and adjust your plan to promote your
long-term success and help you turn your goals into reality.
START
GETTING TO
KNOW YOU
ANALYZE, MONITOR CREATE PERSONALIZED
AND ADJUST PLAN FINANCIAL PLAN
AS NECESSARY
ONGOING
IMPLEMENT YOUR
FINANCIAL PLAN
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
7 77 7 ALVARAD O RD. , SUI TE 106, LA M ESA, C A 9 1 9 4 2 | T: 8 5 5 . 3 6 0 . 9 8 11 | F : 6 1 9 . 7 4 1 . 9 8 11 | WWW. T C M 3 6 0 .N ET

4. How We’re Different
What distinguishes Tax & Capital Management 360 from other financial planning firms?
At Tax & Capital Management we:
FOCUS ON TAX PLANNING: Our Principal, Brian Hoyt, is a Certified Public Accountant,
and he incorporates a strong tax planning perspective into all financial planning and
investment strategies. WE BELIEVE THE MOST
IMPORTANT PART OF OUR
OFFER COMPREHENSIVE AND PERSONALIZED FINANCIAL PLANNING:
Our services include estate planning, risk management, tax planning, education planning, and JOB IS TO DO THE RIGHT
asset management. Each written plan is customized to the individual and takes their unique THING FOR OUR CLIENTS.
goals and risk tolerance into account.
ARE A FIDUCIARY: We believe the most important part of our job is to do the right thing
for our clients, and we have a fiduciary responsibility to put your interests before our own.
Not every financial advisor makes this commitment. As an Accredited Investment Fiduciary®
(AIF®), Brian Hoyt has thorough knowledge of fiduciary practices and the ability to apply
those practices in his business with you. The AIF designation is the mark of commitment to a
standard of investment fiduciary excellence. Those who earn the AIF mark have successfully
completed a specialized program on investment fiduciary standards of care and subsequently
passed a comprehensive examination. AIF designees demonstrate a thorough understanding
of fi360’s Prudent Practices for investment advisors and stewards.
ARE INDEPENDENT AND UNBIASED: As an independent financial advisory firm, our
allegiance is to our clients, not to any corporate agenda or requirement to sell certain products.
Our primary responsibility is managing your financial life and we believe that any conflict of
interest impairs our relationship with you.
WORK WITH YOU TO DEVELOP SOLUTIONS: We believe in working collaboratively
with clients so that we can discover the best ways to help them manage their finances and
achieve their dreams. We strive to develop long-term client relationships that are based on
trust, honesty, service, and integrity. Our goal is to ensure that you do not outlive your money,
and we believe that strategies such as portfolio rebalancing and dollar cost averaging enable
our clients to achieve their long-term goals.
ARE COMMITTED TO CLIENT SERVICE: Our team has a passion for what they do and
are dedicated to providing top-notch client service. We’re always available to answer your
questions or address your concerns, and we treat your investments as if they were our own.
If you have any questions about your accounts with us, you can expect a timely response―
usually within 24 hours.
BELIEVE IN THE IMPORTANCE OF EDUCATION: Our staff is continually updating our
knowledge and abilities through our licenses, training, and professional associations so that we
can best serve our clients. In addition, we are committed to providing ongoing client education
and feedback through newsletters, updates, and reviews.
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
7 77 7 ALVARAD O RD. , SUI TE 106, LA M ESA, C A 9 1 9 4 2 | T: 8 5 5 . 3 6 0 . 9 8 11 | F : 6 1 9 . 7 4 1 . 9 8 11 | WWW. T C M 3 6 0 .N ET

5. Our Services
Our clients have demanding careers and active lives, which leaves them little time to manage
their investments and taxes on their own. They trust us to oversee their finances so they can
concentrate on other concerns.
Tax & Capital Management 360 offers a comprehensive package of financial planning services OUR COMPREHENSIVE
designed to address your varying concerns over time, ranging from tax planning for next year to
SERVICES ADDRESS YOUR
preparing for retirement. Our staff can provide informed guidance regarding a range of issues.
VARYING CONCERNS
OVER TIME.
RISK MANAGEMENT
ASSET MANAGEMENT RETIREMENT PLANNING
TAX PLANNING OUR SERVICES EDUCATION PLANNING
TAX PREPARATION CASH FLOW ANALYSIS
ESTATE PLANNING
We believe that financial planning is an active, ongoing process. Your life isn’t static, and your
financial plan shouldn’t be either. At Tax & Capital Management 360, we will review and update
your financial plan every few years (or on an as-needed basis) in order to accommodate
changes in your situation. Depending on the circumstances, we may review your entire financial
plan or simply concentrate on making targeted adjustments to specific areas of concern. As for
investment management, we make a commitment to regularly monitor your portfolio.
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
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6. Our Business Mission Statement
We at Tax & Capital Management 360 are in business to develop and implement
comprehensive financial strategies which enable our clients to plan for their most important
financial and lifestyle goals.
WE ACCOMPLISH THIS MISSION THROUGH THE FOLLOWING STEPS: WE ARE IN BUSINESS TO
By remaining independent we ensure that our allegiance is to our clients and not to any ENABLE YOU TO PLAN FOR
corporate agenda or required product sale. This may seem obvious to you, but in fact, it is YOUR MOST IMPORTANT
all too rare in the financial services area.
FINANCIAL AND LIFESTYLE
Striving for a long-term client relationship that is based on trust, honesty, service, GOALS.
and integrity.
We work with you in managing your life’s resources to put your dreams on track to
becoming a reality. We help you understand why you make the choices you do about the
accumulation and/or expenditure of your valuable and limited life resources:
• Time
• Money
• Energy
• Relationships
• Talents
Providing ongoing education and feedback through newsletters, updates, and reviews
which help our clients evaluate their progress and help us focus our efforts.
Responding to client inquiries in a timely manner—within 24 hours.
Updating our knowledge and ability on a continuing basis through our licenses, training,
and professional associations.
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
7 77 7 ALVARAD O RD. , SUI TE 106, LA M ESA, C A 9 1 9 4 2 | T: 8 5 5 . 3 6 0 . 9 8 11 | F : 6 1 9 . 7 4 1 . 9 8 11 | WWW. T C M 3 6 0 .N ET

7. Brian D. Hoyt, CPA/PFS, MSBA, CFP®, AIF®
Brian formed Tax & Capital Management 360, bringing experience from a variety of financial
disciplines being a Certified Public Accountant and CERTIFIED FINANCIAL PLANNERTM
Professional. As a Principal and owner, Brian provides tax, investment, and comprehensive
financial planning services for individuals nationally.
Brian graduated with a B.S. from Marquette University and holds a master’s degree in business
administration from San Diego State University with a focus in tax and financial planning. He is
also credentialed as a Personal Financial Specialist (PFS) by the American Institute of Certified
Public Accountants (AICPA). As of today, AICPA has granted only approximately 3,800 CPA/
PFS credentials nationally. In addition, Brian has earned the Accredited Investment Fiduciary
(AIF®) designation. The designation signifies knowledge of both fiduciary responsibility and
the ability to implement policies and procedures that meet a defined standard of care when
Brian D. Hoyt managing the assets of others.
C PA / P F S , M S B A , C F P ®, A I F ®
Brian is a board member of the Financial Planning Association (FPA) and a member of the
Financial Advisor American Institute of Certified Public Accountants (AICPA) and the MU Alumni Club. Having
a passion for educating others on personal financial matters, Brian is a financial planning
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instructor through the Grossmont at the Community College district in San Diego. Medical
E: B H O Y T@TCM3 60 .NET Economics has listed Brian on its “150 Best Financial Advisers for Doctors” in 2011.
WW W. T CM3 60 .NET
7 777 A LVARADO RD., S UI TE 106 Brian is a registered representative with Royal Alliance Associates, Inc. and holds Series 6, 7,
24, 63, and 65 securities licenses. He holds insurance licenses for life and variable contracts.
L A ME S A, CA 91 94 2
As respective Midwest and Northwest natives, Brian and his wife enjoy living in San Diego and
are proud parents of a daughter. During his spare time, Brian is an avid endurance athlete.
EDUCATION AWARDS:
• B.S., Marquette University • Named one of 2011’s Best
• MSBA, San Diego State University Financial Advisers for Doctors
by Medical Economics
CERTIFICATIONS, DESIGNATIONS, AND LICENSES
• Certified Public Accountant
• CERTIFIED FINANCIAL PLANNER™ professional
• Personal Financial Specialist
• Accredited Investment Fiduciary®
• Registered Representative, Royal Alliance Associates, Inc.
• Series 6, 7, 24, 63, and 65 securities licenses
MEMBERSHIPS AND AFFILIATIONS
• Board Member, Financial Planning Association
• American Institute of Certified Public Accountants
• MU Alumni Club
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
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8. Myrna Merrifield Myrna Merrifield
Operations Manager
Myrna Merrifield has been assisting Brian Hoyt since joining him in 2009. She is a Registered
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Representative with Royal Alliance Associates, Inc., and holds her Series 7 and 63 registrations.
E: MY R NA@TCM36 0.NE T
WW W. T CM3 60 .NET Myrna began her financial career as a student at UCLA, when she worked at a convertible
7 777 A LVARADO RD., S UI TE 106 bond firm. She later joined an investment bank boutique in Beverly Hills in the corporate
L A ME S A, CA 91 94 2 finance area, where she specialized in initial public offerings and private placements. Her other
experience includes working with a financial public relations firm and consulting on public
offering syndicates. Upon moving to San Diego, Myrna worked in operations at an investment
management firm.
Prior to returning to the financial industry, Myrna stayed home to raise her two children, Parker
and Kaia Lake, and her dog Bingo. She is actively involved with Cub Scouts, Girl Scouts,
soccer, baseball, basketball, and community service.
EDUCATION
• University of California, Los Angeles
CERTIFICATIONS, DESIGNATIONS, AND LICENSES
• Registered Representative, Royal Alliance Associates, Inc.
• Series 7 and 63 securities licenses
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
7 77 7 ALVARAD O RD. , SUI TE 106, LA M ESA, C A 9 1 9 4 2 | T: 8 5 5 . 3 6 0 . 9 8 11 | F : 6 1 9 . 7 4 1 . 9 8 11 | WWW. T C M 3 6 0 .N ET

9. Min Leonard, CPA, M.A.S. Min Leonard, CPA, M.A.S.
CPA & Tax Consultant
Min is a CPA and tax consultant with Tax & Capital Management 360, specializing in individual
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and business accounting, bookkeeping, and tax return preparation. She is dedicated to helping
E: MLE ONARD@TCM36 0. NET clients achieve financial success by helping them develop and maintain a cost-effective
WW W. T CM3 60 .NET accounting process system. Min is committed to delivering accurate and affordable accounting
7 777 A LVARADO RD., S UI TE 106 and tax services that meet each client’s unique situations.
L A ME S A, CA 91 94 2
Min earned a B.S. in Accounting in 1998 from California State University, San Marcos. She is
licensed as a Certified Public Accountant (CPA) in California. After working in the accounting
industry for many years as a CPA, she went back to school to pursue a master’s degree.
She received her master’s degree in Healthcare Administration in 2008 from the University of
California, San Diego. She teaches part-time at National University and is fluent in Mandarin
Chinese, Cantonese Chinese, and English.
Min has lived in San Diego since 1996. She has volunteered at numerous local nonprofit
associations in San Diego County and enjoys walking, opera, and music with her family
members and friends.
EDUCATION
• B.S., Accounting, California State University, San Marcos
• M.A.S., Healthcare Administration, University of California, San Diego
CERTIFICATIONS, DESIGNATIONS, AND LICENSES
• Certified Public Accountant
S e c u r i t i e s a n d i n v estm e n t a d viso r y se r vice s o ffe r e d through R oyal A l l i ance A ssoci ates, Inc., member FIN R A /S IP C and a regi s tered
i n v e s t m e n t a d v iso r. CPA se r vice s o ffe r e d th r o u g h Tax & C api tal Management 360 w hi ch i s not affi l i ated w i th R oyal A ll i anc e
A s s o cia te s, In c. o r r e g iste r e d a s a b r oker/deal er or i nvestment advi sor. C A Insurance Li c # 0D 70199.
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10. Contact Us:
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E: I NFO @ T C M 3 6 0 . N E T
W W W. TC M 3 6 0 . N E T
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