Return-Path: <newsletter@vsmtp1.com>
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id wLQiLIWgr1odSgAAInt2oQ
	; Mon, 19 Mar 2018 04:35:33 -0700
Return-path: <newsletter@vsmtp1.com>
Envelope-to: bruce@transocean.com
Delivery-date: Mon, 19 Mar 2018 04:35:33 -0700
Received: from 1fc1c598.sendfusion.eu ([31.193.197.152]:35408)
	by vps.transocean.com with esmtp (Exim 4.89_1)
	(envelope-from <newsletter@vsmtp1.com>)
	id 1ext4S-0004up-7x
	for bruce@transocean.com; Mon, 19 Mar 2018 04:35:33 -0700
DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; s=key1; d=sendfusion.com;
 h=From:To:Message-ID:Subject:MIME-Version:Content-Type:List-Unsubscribe:Date;
 bh=RljC50xQWJ7BmDqILgo1yB7IU48=;
 b=bBooIID2sqSti8EKVpVlPgzTsOp9+hn16RJpE53ZOemdz6+PYN7OZzjxj0PX38Ss8lf3Ei4bfSEA
   HAYwp4FB0Hcb1Wyl5Bg4YRjGS94TcgyoYd66uaGldUA6/LBj/Kkjao0TPcW0oSrQaSqbykHlZWpR
   l+qwgSfSvOlVzThSIXk=
From: Tax Cuts and Jobs Act <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <bf523c5f2156c9bf9b6e5c6a8dbc92e2.1521459279138.newsletter@synergia.data.lt>
Subject: Impact of The Tax Cuts and Jobs Act on Business & Asset Sales
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_57844707_79272715.1521459279137"
Precedence: bulk
Feedback-ID: 2730:65708:campaign:SenderNET
X-Sender-ID: bf523c5f2156c9bf9b6e5c6a8dbc92e2
List-Unsubscribe: <http://dev.sender.lt/atsisakymas/bf523c5f2156c9bf9b6e5c6a8dbc92e2>, <mailto:abuse@sender.lt?subject=bf523c5f2156c9bf9b6e5c6a8dbc92e2&body=http://dev.sender.lt/atsisakymas/bf523c5f2156c9bf9b6e5c6a8dbc92e2>
Date: Mon, 19 Mar 2018 13:34:39 +0200
X-Spam-Status: No, score=2.8
X-Spam-Score: 28
X-Spam-Bar: ++
X-Ham-Report: Spam detection software, running on the system "vps.transocean.com",
 has NOT identified this incoming email as spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  The Impact of The Tax Cuts and Jobs Act on Business & Asset
    Sales Registration is Open! The Impact of The Tax Cuts and Jobs Act on Business
    & Asset Sales NASBA & IRS CPE Credits: 2 (Taxes), CTEC Federal Tax Law Credits:
    2 Live Webinar | Thu, April 26, 2018 | 120 minutes 1:00 pm ET | 12:00 pm
   CT | 11:00 am MT | 10:00 am PT Read More Before You Sell, Prepare a Tax-Efficient
    Exit Strategy [...] 
 
 Content analysis details:   (2.8 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: elifinancial.com]
  0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.8 MPART_ALT_DIFF         BODY: HTML and text parts are different
  0.4 MIME_HTML_MOSTLY       BODY: Multipart message mostly text/html MIME
  0.8 BAYES_50               BODY: Bayes spam probability is 40 to 60%
                             [score: 0.4996]
  0.6 KAM_ADVERT2            RAW: This is probably an unwanted commercial email...
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
X-Spam-Flag: NO

------=_Part_57844707_79272715.1521459279137
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 7bit


------=_Part_57844707_79272715.1521459279137
Content-Type: text/html;charset=UTF-8
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>The Impact of The Tax Cuts and =
Jobs Act on Business &amp; Asset Sales</title><style>body {margin: 10px 0; =
padding: 0 10px; background: #cecece; font-size: 16px; color:#003366;} tabl=
e {border-collapse: collapse;} td {font-family: Calibri, serif; color: #333=
333;}
@media only screen and (max-width:590px)
{ body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan=
t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; padding: 10px 10px 1px 10px; border-bottom: 2px so=
lid #07456b;"><font style=3D"font-size:18px; line-height:26px; color:#fffff=
f; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuchet MS', Verdana, s=
ans-serif"><em>Registration is Open!</em></font></td></tr><tr><td align=3D"=
center" style=3D"color: #ffffff; font-family: Calibri, serif; background: #=
07456b; padding: 10px 10px 10px 10px; border-bottom: 2px solid #07456b;"><f=
ont style=3D"font-size:28px; line-height:38px; color:#ffffff; font-family:S=
egoe, 'Segoe UI', 'DejaVu Sans', 'Trebuchet MS', Verdana, sans-serif"><stro=
ng>The Impact of The Tax Cuts and Jobs Act on Business &amp; Asset Sales</s=
trong></font> </td></tr><tr><td align=3D"center" style=3D"color: #ffffff; f=
ont-family: Calibri, serif; background: #07456b; font-size: 25px; padding: =
10px; border-bottom: 2px solid #07456b;"><font style=3D"font-size:19px"><u>=
NASBA &amp; IRS CPE Credits: 2 (Taxes), CTEC Federal Tax Law Credits: 2</u>=
</font></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff=
" height=3D"30" style=3D"color: #003366; font-family: Calibri, serif; paddi=
ng: 10px 10px 10px 10px; line-height: 25px; font-size: 18px;"><strong>Live =
Webinar | <u>Thu, April 26, 2018</u> | 120 minutes<br>1:00 pm ET | 12:00 pm=
 CT | 11:00 am MT | 10:00 am PT</strong></td></tr><tr><td valign=3D"top" al=
ign=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; f=
ont-family: Calibri, serif; padding: 0 10px 10px 10px; font-size: 18px; lin=
e-height: 35px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/c=
ccb5185cb8e43a2e3d46a7f0b97a4eb/62222c08db20cc5940aa635f5f8651a1" style=3D"=
font-size:20px; background:#f05910; color:#ffffff; text-decoration:none; pa=
dding:3px; border-radius:5px;" rel=3D"cccb5185cb8e43a2e3d46a7f0b97a4eb"><b>=
 =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr><tr><td style=3D"colo=
r: #003366; font-family: Calibri, serif; padding: 10px 15px 10px 15px; marg=
in: 0px;" bgcolor=3D"#ffffff"><strong>Before You Sell, Prepare a Tax-Effici=
ent Exit Strategy</strong><br><br>The Tax Cuts and Jobs Act, signed into la=
w in December 2017, promises lower federal tax rates and several tax deduct=
ions for C-corporations and pass-through entities. But there are several li=
mitations to the new tax benefits for businesses, particularly the qualifie=
d business income (QBI) deduction.</td></tr><tr><td style=3D"color: #003366=
; font-family: Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D=
"#ffffff">Learn to optimize the benefits that do apply to your business=E2=
=80=94and steer clear of the pitfalls of the new law=E2=80=94in this inform=
ative session with tax and bankruptcy attorney <strong>Haleh C. Naimi</stro=
ng>. For instance, Naimi will cover the provision that allows individuals t=
o deduct 20% of qualified business income (QBI) from a sole proprietorship,=
 S-corporation, or a partnership. She will also outline the limitations to =
the QBI deduction benefit for income from a "specified service trade or bus=
iness" (e.g., law, health, and financial services). </td></tr><tr><td style=
=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px; margin=
: 0px;" bgcolor=3D"#ffffff">In addition, Naimi will explain how owners look=
ing to sell their businesses can design a tax-efficient "exit strategy." Sh=
e will discuss the impact of the interest expense and Net Operating Loss (N=
OL) limitations, as well as expensing for capital investment on the negotia=
tions of an asset sale. And she'll address the impact of the new tax law on=
 qualified small business stock sales.</td></tr><tr><td style=3D"color: #00=
3366; font-family: Calibri, serif; padding: 10px 15px 0px 15px; margin: 0px=
;" bgcolor=3D"#ffffff"><strong>Session Highlights</strong><p>This program w=
ill cover:</p><ul><li>New provisions of the Tax Cuts and Jobs Act</li><li>H=
ow to design a tax efficient exit strategy when transitioning ownership of =
your business</li><li>The impact of new tax law on qualified small business=
 stock sales</li><li>The impact of tax reform on interest expense and NOL l=
imitations</li></ul></td></tr><tr><td style=3D"color: #003366; font-family:=
 Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ff=
ffff"><strong>NASBA &amp; IRS Category of Study: Taxes</strong><br><br><str=
ong>Level: Basic</strong></td></tr><tr><td valign=3D"top" align=3D"center" =
bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cal=
ibri, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> <strong>Facul=
ty: Haleh Naimi</strong></td></tr><tr><td valign=3D"top" align=3D"center" b=
gcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cali=
bri, serif; padding: 0px 10px; font-size: 18px; line-height: 30px;"><a href=
=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/63c01a574fe50653c33736edb=
1a7a9c9/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; backgrou=
nd:#f05910; color:#ffffff; text-decoration:none; padding:3px; border-radius=
:5px;" rel=3D"63c01a574fe50653c33736edb1a7a9c9"><b> =C2=A0=C2=A0 Register N=
ow =C2=A0=C2=A0</b></a></td> </tr><tr><td valign=3D"top" align=3D"center" b=
gcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cali=
bri, serif; padding: 10px 10px 5px 10px; font-size: 18px; line-height: 30px=
;">Use <strong style=3D" font-size:18px;">MD30</strong> to get <strong styl=
e=3D" font-size:18px;">$30</strong> off. <br>For group discounts, please ca=
ll <strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/1328ac5=
ce8c1e2b809a60f77465d63b7/62222c08db20cc5940aa635f5f8651a1" target=3D"_blan=
k" rel=3D"1328ac5ce8c1e2b809a60f77465d63b7">1-800-223-8720</a></strong> or =
email <a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/9329b5347811=
b4133daeb3b24bc0320f/62222c08db20cc5940aa635f5f8651a1" rel=3D"9329b5347811b=
4133daeb3b24bc0320f">writetous@elifinancial.com</a>.</td></tr><tr><td valig=
n=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color=
: #003366; font-family: Calibri, serif; padding: 3px 10px 0px 10px; font-si=
ze: 16px; line-height: 28px;">Not able to attend this live webinar? Buy DVD=
, Instant Download or Transcript.<br>To join our mailing list and receive i=
nvitations to similar webinars <a href=3D"https://d38rqs2egh08o4.cloudfront=
.net/nuoroda/996c65da1dfb2d626aa25b1f2c2c8a94/62222c08db20cc5940aa635f5f865=
1a1" rel=3D"996c65da1dfb2d626aa25b1f2c2c8a94">click here</a>.</td></tr><tr>=
<td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" style=3D"color: #00=
3366; font-family: Calibri, serif; font-size: 11px; line-height: 15px; padd=
ing: 10px;"><hr><strong>Disclaimer:</strong> The content herein does not re=
present any association between IRS and Eli Financial LLC. IRS neither endo=
rses any product of Eli Financial LLC nor warrants accuracy of the content =
hereto.</td></tr></table><table cellpadding=3D"0" cellspacing=3D"0" align=
=3D"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-si=
ze: 11px; width: 600px; color: #003366;"><tr><td style=3D"color: #000000; f=
ont-family: Calibri, serif; background: #cecece; padding: 10px 0;"><strong>=
Reference No.:</strong> EMLT3401</td></tr></table><p align=3D"center"><font=
 color=3D"#000000" size=3D"1" face=3D"Arial">We hope you found this message=
 to be useful.<br>If you don't wish to receive any further communication, p=
lease click the unsubscribe link below.
Your request will be processed within 10 days. This is an advertisement. <b=
r>Eli Financial | 2222 Sedwick Rd, Durham NC 27713 | 1-800-223-8720 <br>Thi=
s message has been sent by Eli Financial.</font></p><img src=3D"https://d38=
rqs2egh08o4.cloudfront.net/campaigns/register_open/bf523c5f2156c9bf9b6e5c6a=
8dbc92e2" width=3D"1" height=3D"1" border=3D"0" alt=3D"" style=3D"height:1p=
x !important;width:1px !important;border-width:0 !important;margin-top:0 !i=
mportant;margin-bottom:0 !important;margin-right:0 !important;margin-left:0=
 !important;padding-top:0 !important;padding-bottom:0 !important;padding-ri=
ght:0 !important;padding-left:0 !important;outline-style:none;text-decorati=
on:none;display:block;"></body><img src=3D"https://d38rqs2egh08o4.cloudfron=
t.net/campaigns/register_open/bf523c5f2156c9bf9b6e5c6a8dbc92e2" width=3D"1"=
 height=3D"1" border=3D"0" alt=3D"" style=3D"height:1px !important;width:1p=
x !important;border-width:0 !important;margin-top:0 !important;margin-botto=
m:0 !important;margin-right:0 !important;margin-left:0 !important;padding-t=
op:0 !important;padding-bottom:0 !important;padding-right:0 !important;padd=
ing-left:0 !important;outline-style:none;text-decoration:none;display:block=
;"></html><html><center><a href=3D"https://d38rqs2egh08o4.cloudfront.net/re=
cipients/unsubscribe/bf523c5f2156c9bf9b6e5c6a8dbc92e2">Click here to Unsubs=
cribe</a></center></html>
------=_Part_57844707_79272715.1521459279137--
