Sequoia Tax Relief, Inc.

Merchant hereby grants, assigns and pledges to Bank a continuing lien on and security interest in all right, title and interest of Merchant in, to, and under the following, whether now owned or hereafter acquired or arising and wherever located (collectively, the "Account Collateral"): (a) all Square Accounts, Receivables, and all balances in all Square Accounts; (b) all "accounts", "chattel paper", "commercial tort claims", "deposit accounts", "documents", "general intangibles" (including, without limitation, "payment intangibles"), "goods" (including, without limitation, "equipment" and "inventory"), "instruments", "investment property", "letter-of-credit rights", "letters of credit" and "money" (as all such terms are defined in (or if not so defined, as used in) Article 9 of the Uniform Commercial Code as in effect from time to time in the State of Utah (the "UCC")); (c)
to the extent not otherwise included in clauses (a) or (b) above, all books, records and files relating to, or that evidence or contain information relating to, or that are otherwise necessary or beneficial in the collection or realization of, any of the foregoing; and (d) to the extent not otherwise included in clauses (a), (b) or (c) above, all other personal property and all "proceeds" (as defined in the UCC), products, accessions, substitutions, replacements, rents and profits of, for or in respect of any of the foregoing, and all collateral security, "supporting obligations" (as defined in the UCC) and guarantees given in respect of any of the foregoing.