Envelope-to: marty@transocean.com
Delivery-date: Mon, 01 May 2017 09:01:10 -0700
Date: Mon, 1 May 2017 09:00:10 -0700 (PDT)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UCTUVUBVYV$UXCWZYXXUTTYW@mail-out.est.act-on.net>
Subject: Tax Alerts - May 2017
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To view this message in a browser:
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MAY 2017 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for May. In an effort=20
to best serve you, we will communicate beneficial updates throughout the=20
year. We hope that this value-added service is useful to you.

Sincerely,

James A. Cordova, CPA, MST

http://windes.com/about/windes-leadership/james-cordova-cpa-mst/

Chairman and Partner

Tax & Accounting Services

jcordova@windes.com

Quick Links

Windes

http://windes.com/

Tax

http://windes.com/services/tax

Audit

http://windes.com/services/

http://windes.com/services/#tax

Employee Benefit Services

http://windes.com/services/advisory/employee-benefit-services/

http://windes.com/careers.html?page=3Dcareers

Careers

http://windes.com/careers/

http://windes.com/careers.html?page=3Dcareers

http://windes.com/about.html?page=3Dabout

About Us

http://windes.com/about.html?page=3Dabout

http://windes.com/about.html?page=3Dabout

Contact Us

http://windes.com/contact-us/

Downloadable Copy=20

http://windes.com/wp-content/uploads/2014/03/2017-May-Tax-Alerts.pdf

=C2=A9 2017 Windes, Inc.

Tax Reform Outline Announced on April 26

The Trump Administration has released its outline for the corporate and=20
individual tax reforms. Here is the summary of key points included in=20
the outline.

15% Corporate Tax Rate - also applied to "pass-through" income. The=20
corporate income tax rate would be lowered from 35% to 15%. The reduced=20
tax rate would also apply to "pass-through income" (income from=20
S-corporations and partnerships).

"Territorial" International Tax System. The US government would no=20
longer tax income on a world-wide basis; instead, the US tax system will=20
be shifted to a "territorial" system. However, there would be a one-time=20
tax on all "offshore" income that has not been repatriated.

read more

http://windes.com/tax_alerts/tax-reform-outline-announced-april-26/

IRS Issues 2017 Inflation-Adjusted Vehicle Depreciation Dollar Limits

The IRS has released the inflation-adjusted limitations on depreciation=20
deductions for business-use passenger automobiles, light trucks, and=20
vans first placed in service during calendar year 2017. All limitations=20
are inflation-adjusted based upon October 2016 CPI amounts, with=20
rounding conventions that account for almost all 2016 limits remaining=20
the same for 2017 (only the third-year limitation for light trucks and=20
vans rose, from $3,350 to $3,450 in 2017). read more

http://windes.com/tax_alerts/irs-issues-2017-inflation-adjusted-vehicle-dep=
reciation-dollar-limits/

What Portion of the Property Tax Bill is Tax Deductible?

California conforms to federal law regarding the real estate tax=20
deduction, which is an allowable itemized deduction for both federal and=20
state income tax. California differs from most other states, however, in=20
that many California property tax bills include large special=20
assessments that are not allowable as deductions. In general, the=20
allowable deduction amount is the ad valorem tax, or the amount based on=20
the assessed value of the property. Special assessments included in the=20
property tax bill, such as for Mello-Roos or for various services=20
provided to specific properties, are generally not deductible. This is=20
an important issue because some taxpayers have very large Mello-Roos=20
assessments on their property tax bills. read more

http://windes.com/tax_alerts/what-portion-of-the-property-tax-bill-is-tax-d=
eductible/

This is reproduced with permission from Spidell Publishing, Inc.

Lack of Contemporaneous Written Acknowledgement Nixes Donation

In a case that provides a lesson to anyone donating property to charity=20
for which a deduction of more than $500 is claimed =E2=80=93 get proof in=
=20
writing and get it at the time you donate the property. After-the-fact=20
substantiation, no matter how convincing, is not acceptable under the=20
tax law to support a deduction. read more

http://windes.com/tax_alerts/lack-contemporaneous-written-acknowledgement-n=
ixes-donation/

Maximize Start-Up Deductions for a New Business

Starting a new business venture can prove exciting, but rather costly.=20
There are certain tax advantages that can help alleviate some of the=20
financial burden associated with entrepreneurship. read more

http://windes.com/tax_alerts/maximize-start-up-deductions-for-a-new-busines=
s/

California Filers Subject to $10,000 Penalty for Failure to File Form=20
8938

In 2015, California enacted legislation that conformed to the federal=20
foreign account disclosure (FATCA) requirements. This means that=20
individuals and businesses that have specified foreign financial assets=20
must file Form 8938, Statement of Specified Foreign Financial Assets,=20
with the California return. The confusion arises when: read more

http://windes.com/tax_alerts/california-filers-subject-to-10000-penalty-for=
-failure-to-file-form-8938/

This is reproduced with permission from Spidell Publishing, Inc.

Helpful Links

Internal Revenue Service (IRS)

https://www.irs.gov/

Board of Equalization (BOE)

http://www.boe.ca.gov/

Franchise Tax Board (FTB)

http://www.ftb.ca.gov/forms/search/index.aspx

Employment Development Department (EDD)

http://www.edd.ca.gov/

If you have any questions regarding the above information, please=20
contact us at taxalerts@windes.com or any tax professional at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Tax & Accounting Services

Share this content=20

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About Windes

With 91 years in business, Windes has 16 partners and more than 140=20
employees in three offices located in Long Beach, Irvine, and Los=20
Angeles. The firm offers a full range of services, including: audit and=20
assurance, cost segregation, employee benefits, estate and trust=20
planning, human resources recruiting and consulting, and tax planning,=20
consulting and compliance. The firm focuses on the needs of privately=20
held businesses, nonprofit organizations, and high-net-worth=20
individuals. Windes is an independent member of Baker Tilly=20
International.

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td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 280px!important; he=
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td[class=3Ddevicewidth] img:not([width])=09=09{width: auto!important;}
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table[class=3Ddevicewidth]=09=09=09=09=09{width: 280px!important;}
div[class=3Ddevicewidth]=09=09=09=09=09=09{width: 280px!important;}
td[class=3Ddevicewidth]=09=09=09=09=09=09{width: 280px!important; display: =
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td[class=3Ddevicewidthtable]=09=09=09=09=09{width: 280px!important;}
img[class=3Ddevicewidth]=09=09=09=09=09=09{width: 280px!important;}
table[class=3Ddevicewidthouter]=09=09=09=09{width: 280px!important;}
div[class=3Ddevicewidthouter]=09=09=09=09=09{width: 280px!important;}
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table[class=3Ddevicewidthborder]=09=09=09=09{width: 280px!important;}
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img[class=3Ddevicewidthborder]=09=09=09=09{width: 280px!important;}
td[class=3Dmilogo] img                        {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmologo] img                        {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmiheader] img                      {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmoheader] img                      {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmifooter] img                      {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmofooter] img                      {max-width: 280px!important; =
height:auto!important;}
td[class=3Dmiheader], td[class=3Dmiheader] table    {width: 280px!important=
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td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 280px!important=
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td[class=3Ddevicewidth] .mcol2 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 430px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 410px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 410px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 440px!important;height: au=
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td[class=3Ddevicewidth] .mcol1 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 414px!important;height: aut=
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td[class=3Ddevicewidth] .mcol2 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 404px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 384px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 384px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 414px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 414px!important;height: au=
to!important; }
}
@media only screen and (max-width: 375px) {
td[class=3Ddevicewidth] .mcol1 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 365px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 365px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 345px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 345px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 375px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 375px!important;height: au=
to!important; }
}
@media only screen and (max-width: 374px) {
td[class=3Ddevicewidth] .mcol1 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 270px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 250px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 250px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 280px!important;height: au=
to!important; }
}
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<style type=3D"text/css">
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dth"><tr><td valign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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=09=09=09<a name=3D"B1431104642435"></a>
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=09=09</td></tr>
=09=09
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h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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er=3D"0">
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<table style=3D"height: 30px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"687" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105521051"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"center"><=
img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
 auto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0139/2/-/-/=
-/-/image.jpg" height=3D"165"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">MAY 2017 - TAX ALERTS</span></strong></p>=20
<div align=3D"center">
 <hr size=3D"3" width=3D"100%" align=3D"center">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes is pleased to provide you with tax alerts for May. In an effort to=
 best serve you, we will communicate beneficial updates throughout the year=
. We hope that this value-added service is useful to you.</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0=
081/1/-/-/-/-/image.png" alt=3D"" border=3D"0" width=3D"213" height=3D"89">=
</span></p>=20
<p><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct1_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"James Cordova...."><span style=3D"font-family: arial,helvetica,sa=
ns-serif; font-size: 12pt;">James A. Cordova, CPA, MST<br></span></a><span =
style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">Chairma=
n and Partner<br>Tax &amp; Accounting Services<br><a target=3D"_blank"
 href=3D"mailto: jcordova@windes.com">jcordova@windes.com</a></span></p>=20
<p>&nbsp;</p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" cl=
ass=3D"devicewidth" bgcolor=3D"#D3D3D3" style=3D"border-collapse: collapse;=
 box-sizing: border-box; border-top: none; border-right: none; border-left:=
 none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 0px 0px 0px 10px;"
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
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 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct9_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct9_1"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct9_1/1?sid=3DTV2%3Asiic24T5G"
 title=3D"About Us">About Us</a><a target=3D"_blank"
 id=3D"ct9_2"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct9_2/1?sid=3DTV2%3Asiic24T5G"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct10_0"
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-010b:574/ct10_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"Contact Us"><br>Contact Us<br></a><br><a target=3D"_blank"
 id=3D"ct11_0"
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-010b:574/ct11_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"Downloadable">Downloadable Copy </a></span></p>
<p>&nbsp;<br><br><br><br></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105947264"></a>
=09=09=09=09=09=09
<table style=3D"height: 15px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td style=3D"text-align: center;"><span style=3D"color: #ffffff;"><span sty=
le=3D"font-family: arial,helvetica neue,helvetica,sans-serif;"><span style=
=3D"font-size: 7.5pt; color: white; font-family: 'Arial','sans-serif';">=C2=
=A9</span>&nbsp; 2017 Windes, Inc. </span></span></td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top:5px so=
lid #FF8E46; border-right:5px solid #FF8E46; border-left:5px solid #FF8E46;=
 border-bottom:5px solid #FF8E46;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 10px 10px 10px 10px;"
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1475272862750"></a>
=09=09=09=09=09=09
<p style=3D"text-align: center;"><strong><span style=3D"font-family: arial,=
helvetica,sans-serif; font-size: 12pt;">Tax Reform Outline Announced on Apr=
il 26</span></strong></p>
<p style=3D"text-align: center;"><span style=3D"font-size: 12pt;"><span sty=
le=3D"font-family: arial,helvetica,sans-serif;">The Trump Administration ha=
s released its outline for the corporate and individual tax reforms. Here i=
s the summary of key points included in the outline.</span><span style=3D"f=
ont-family: arial,helvetica,sans-serif;"><span style=3D"font-family: arial,=
helvetica,sans-serif;">&nbsp;</span></span></span></p>
<ul>
<li><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt=
;">15% Corporate Tax Rate - also applied to "pass-through" income. The corp=
orate income tax rate would be lowered from 35% to 15%. The reduced tax rat=
e would also apply to "pass-through income" (income from S-corporations and=
 partnerships).&nbsp;&nbsp;&nbsp;&nbsp;</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt=
;">"Territorial" International Tax System. The US government would no longe=
r tax income on a world-wide basis; instead, the US tax system will be shif=
ted to a "territorial" system. However, there would be a one-time tax on al=
l "offshore" income that has not been repatriated.</span></li>
</ul>
<p style=3D"text-align: center;"><a target=3D"_blank"
 id=3D"ct12_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct12_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"Tax Reform Outline..."><span style=3D"font-family: arial,helvetic=
a,sans-serif; font-size: 12pt;">read more</span></a></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1451926802137"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">IRS Issues 2017 Inflation-Adjusted Vehicle Depreciation Dollar Li=
mits</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS has released the inflation-adjusted limitations on depreciation d=
eductions for business-use passenger automobiles, light trucks, and vans fi=
rst placed in service during calendar year 2017. All limitations are inflat=
ion-adjusted based upon October 2016 CPI amounts, with rounding conventions=
 that account for almost all 2016 limits remaining the same for 2017 (only =
the third-year limitation for light trucks and vans rose, from $3,350 to $3=
,450 in 2017).</span><span style=3D"font-family: arial,helvetica,sans-serif=
; font-size: 12pt;">&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct13_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"IRS Issues 2017...">read more</a></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1472857056083"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">What Portion of the Property Tax Bill is Tax Deductible?</span></=
strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">California conforms to federal law regarding the real estate tax deductio=
n, which is an allowable itemized deduction for both federal and state inco=
me tax. California differs from most other states, however, in that many Ca=
lifornia property tax bills include large special assessments that are not =
allowable as deductions. In general, the allowable deduction amount is the =
<em>ad</em> <em>valorem</em> tax, or the amount based on the assessed value=
 of the property. Special assessments included in the property tax bill, su=
ch as for Mello-Roos or for various services provided to specific propertie=
s, are generally not deductible. This is an important issue because some ta=
xpayers have very large Mello-Roos assessments on their property tax bills.=
&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct14_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"What Portion of...">read more</a></span></p>
<p style=3D"text-align: right;"><span style=3D"color: #ff0000;"><em><span s=
tyle=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">This is =
reproduced with permission from Spidell Publishing, Inc.</span></em></span>=
</p>
<hr>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1451934364253"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Lack of Contemporaneous Written Acknowledgement Nixes Donation</s=
pan></strong></p>
<p><span style=3D"font-size: 12pt;"><span style=3D"font-family: arial,helve=
tica,sans-serif;">In a case that provides a lesson to anyone donating prope=
rty to charity for which a deduction of more than $500 is claimed =E2=80=93=
 get proof in writing and get it at the time you donate the property. After=
-the-fact substantiation, no matter how convincing, is not acceptable under=
 the tax law to support a deduction.&nbsp;</span> </span><a target=3D"_blan=
k"
 id=3D"ct15_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct15_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"Lack of Contemporaneous..."><span style=3D"font-family: arial,hel=
vetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1450719540424"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Maximize Start-Up Deductions for a New Business</span></strong></=
p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Starting a new business venture can prove exciting, but rather costly. Th=
ere are certain tax advantages that can help alleviate some of the financia=
l burden associated with entrepreneurship.&nbsp;</span> <a target=3D"_blank=
"
 id=3D"ct16_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct16_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"Maximize Start-Up..."><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1474500194685"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">California Filers Subject to $10,000 Penalty for Failure to File =
Form 8938</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">In 2015, California enacted legislation that conformed to the federal for=
eign account disclosure (FATCA) requirements. This means that individuals a=
nd businesses that have specified foreign financial assets must file Form 8=
938, Statement of Specified Foreign Financial Assets, with the California r=
eturn. The confusion arises when:&nbsp; <a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct17_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"CA Filers Subject...">read more</a></span></p>
<p style=3D"text-align: right;"><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><span st=
yle=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">This is r=
eproduced with permission from Spidell Publishing, Inc.</span></em></span><=
/span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431966901095"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Helpful Links</strong></span></p>
<p><a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct18_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"IRS"><span style=3D"font-family: arial, helvetica, sans-serif; fo=
nt-size: 12pt;">Internal Revenue Service (IRS)</span></a></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct19_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct19_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct20_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct20_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"FTB">Franchise Tax Board (FTB)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct21_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-0252-1705/Bct/l-010b/l=
-010b:574/ct21_0/1?sid=3DTV2%3Asiic24T5G"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at&nbsp;<a target=3D"_blank"
=09=09=09 href=3D"mailto:taxalerts@windes.com">taxalerts@windes.com</a>&nbs=
p;or any tax professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Tax &amp; Accounting Services</strong></span></p>=20
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<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes has 16 partners and=
 more than 140 employees in three offices located in Long Beach, Irvine, an=
d Los Angeles. The firm offers a full range of services, including: audit a=
nd assurance, cost segregation, employee benefits, estate and trust plannin=
g, human resources recruiting and consulting, and tax planning, consulting =
and compliance. The firm focuses on the needs of privately held businesses,=
&nbsp;nonprofit organizations, and high-net-worth individuals. Windes is an=
 independent member of Baker Tilly International.&nbsp;</span></p>

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<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0252-1705/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3Asiic24T5G">click here</a>.</span><br /><span styl=
e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
 also send your request to <strong>Customer Care</strong> at the street add=
ress above.)</span></p>
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0252-1705/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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