Envelope-to: marty@transocean.com
Delivery-date: Mon, 12 Jun 2017 10:31:40 -0700
Date: Mon, 12 Jun 2017 10:30:40 -0700 (PDT)
From: Audit & Assurance Alerts <aaalerts@windes.com>
Reply-To: Audit & Assurance Alerts <aaalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UTBZUXTTBV$UXCAVBBZXTTBB@mail-out.est.act-on.net>
Subject: Audit & Assurance News - June 2017
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_5619273_1148373875.1497288640085"
Feedback-ID: 1671:s-025b-1706:a86082b04147c2
 
 Content preview:  To view this message in a browser: http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574/ct0_1/1?sid=TV2%3AXX67oJhtV
    Image: To see the original, click here: http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574/ct24_0/1?sid=TV2%3AXX67oJhtV
    [...] 
 
 Content analysis details:   (-1.9 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: windes.com]
 -0.0 T_RP_MATCHES_RCVD      Envelope sender domain matches handover relay
                             domain
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.0 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to
                             background
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
X-Spam-Flag: NO

------=_Part_5619273_1148373875.1497288640085
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

To view this message in a browser:
http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct0_1/1?sid=3DTV2%3AXX67oJhtV
=20
Image:=20
To see the original, click here:
http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct24_0/1?sid=3DTV2%3AXX67oJhtV
=20
AUDIT & ASSURANCE NEWS - JUNE 2017

Dear Valued Clients and Friends,

Windes is pleased to provide you with important news from our Audit &=20
Assurance practice. We hope that this value-added service is useful to=20
you.

Sincerely,

Scott Dionne

http://windes.com/about/windes-leadership/scott-j-dionne-cpa/

Chairman and Partner

Audit & Assurance Services

sdionne@windes.com

Quick Links

Windes

http://windes.com/

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

Audit

http://windes.com/services/

Tax

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

http://windes.com/intelligence/brochures/

Contact Us

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

http://windes.com/intelligence/brochures/

Solutions

http://windes.com/wp-content/uploads/2014/03/Windes_Solutions_1stQtr2017.pd=
f

http://windes.com/intelligence/brochures/

Brochures=20

http://windes.com/intelligence/brochures/

=C2=A9 2017 Windes, Inc.

FASB issues update on modification accounting for share-based payment=20
awards

In a new accounting standard recently issued, The Financial Accounting=20
Standards Board (FASB) hopes to provide clarity by offering guidance on=20
the scope of modification accounting for share-based payment awards.=20
read more

http://www.journalofaccountancy.com/news/2017/may/fasb-modification-account=
ing-share-based-payments-201716627.html?utm_source=3Dmnl:cpald&utm_medium=
=3Demail&utm_campaign=3D11May2017

Journal of Accountancy

FASB issues accounting standards update on service concession=20
arrangements

In a new accounting standard recently issued, the Financial Accounting=20
Standards Board (FASB) hopes to provide clarity on how an operating=20
entity determines the customer of the operation services for=20
transactions. read more

http://www.journalofaccountancy.com/news/2017/may/fasb-guidance-service-con=
cession-arrangements-201716661.html?utm_source=3Dmnl:cpald&utm_medium=3Dema=
il&utm_campaign=3D17May2017

Journal of Accountancy

FASB performs maintenance on Accounting Standards Codification

The Financial Accounting Standards Board (FASB) recently made the first=20
of several scheduled maintenance updates to its Accounting Standards=20
Codification as part of an effort to simplify the codification's=20
structure. read more

https://www.journalofaccountancy.com/news/2017/may/fasb-maintenance-on-acco=
unting-standards-codification-201716781.html?utm_source=3Dmnl:cpald&utm_med=
ium=3Demail&utm_campaign=3D31May2017

Journal of Accountancy

Private-company relief from accounting consolidations coming

The Financial Accounting Standards Board (FASB) in July will propose=20
steps to make it easier for private companies to determine if they must=20
consolidate onto their balance sheets a variable interest that they have=20
in another entity that is under common control. read more

https://www.bna.com/privatecompany-relief-accounting-n73014451643/

Bloomberg BNA

Hedging may get easier under new FASB accounting standard

A new standard for hedge accounting that the Financial Accounting=20
Standards Board (FASB) expects to approve soon is designed to provide=20
better information to investors and eliminate accounting obstacles that=20
prevented some organizations from using hedge accounting, FASB members=20
said. read more

http://www.journalofaccountancy.com/news/2017/jun/hedging-may-get-easier-un=
der-new-fasb-standard-201716825.html?utm_source=3Dmnl:cpald&utm_medium=3Dem=
ail&utm_campaign=3D08Jun2017

Journal of Accountancy

IASB interpretation addresses uncertainty in accounting for income taxes

The International Accounting Standards Board (IASB) recently issued an=20
interpretation that specified how organizations should reflect=20
uncertainty in their accounting for income taxes. read more

http://www.journalofaccountancy.com/news/2017/jun/iasb-accounting-for-uncer=
tainty-in-income-taxes-201716822.html?utm_source=3Dmnl:cpald&utm_medium=3De=
mail&utm_campaign=3D08Jun2017

Journal of Accountancy

GASB issues rules for accounting for certain debt extinguishment

The Governmental Accounting Standards Board (GASB) recently issued a new=20
standard for state and local government to apply when accounting for=20
extinguishment of debt prior to its maturity. read more

http://www.journalofaccountancy.com/news/2017/may/gasb-rules-accounting-for=
-debt-extinguishment-201716653.html?utm_source=3Dmnl:cpald&utm_medium=3Dema=
il&utm_campaign=3D16May2017

Journal of Accountancy

If you have any questions regarding the above information, please=20
contact us at aaalerts@windes.com or any audit & assurance professional=20
at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Audit & Assurance Services

Share this content=20

http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct20_1/1?sid=3DTV2%3AXX67oJhtV

http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct21_1/1?sid=3DTV2%3AXX67oJhtV

http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct22_1/1?sid=3DTV2%3AXX67oJhtV

Forward To a Friend

http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l-010b:574=
/ct23_1/1?sid=3DTV2%3AXX67oJhtV

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.

---------------------------------------------------------------------------=
-----
Copyright =C2=A9 2017 Windes
Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
802, USA
&nbsp;
If you do not wish to receive future emails, click here
http://marketing.windes.com/acton/rif/1671/s-025b-1706/-/l-010b:574/l-010b/=
zout?sid=3DTV2%3AXX67oJhtV
 .
(You can also send your request to Customer Care at the street address abov=
e.)

------=_Part_5619273_1148373875.1497288640085
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

<!DOCTYPE html>
<html>
<head>
<META HTTP-EQUIV=3D"expires" VALUE=3D"Sat, 1 Jan 2000 11:00:00 GMT">
<META HTTP-EQUIV=3D"pragma" CONTENT=3D"no-cache">
<!--[if gte mso 12]><style type=3D"text/css">
td p {margin-top: 1em; margin-bottom: 1em }
p.MsoNormal, li.MsoNormal, div.MsoNormal, table.MsoNormalTable {font-family=
:Arial, Helvetica, sans-serif;}=20
</style><![endif]-->
<link rel=3D"shortcut icon" type=3D"image/x-icon" href=3D"/acton/image/favi=
con.png" />
<link rel=3D"icon" type=3D"image/x-icon" href=3D"/acton/image/favicon.png" =
/>

<title></title>
=09<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8"=
>
=09<meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scale=
=3D1.0">

=09<style type=3D"text/css">
=09=09body, table, tr, td, div, textarea, input
=09=09{
=09=09=09color:=09=09=09=09=09#000000;
=09=09=09font-family:=09=09=09'Helvetica Neue', Helvetica, Arial, sans-seri=
f;
=09=09=09font-size:=09=09=09=0912px;

=09=09=09/* Extended Stationery Text Styles */

=09=09=09/* Page background, Borders, Corners */

=09=09=09/* Header Styles */

=09=09=09/* Footer Style Defaults */
=09=09}
=09</style>
</head>

<body bgcolor=3D"#FFFFFF" style=3D"background-color: #FFFFFF; ">

<div style=3D"background-color: #FFFFFF; ">
=09<table border=3D"0" width=3D"100%" height=3D"100%" cellspacing=3D"0" cel=
lpadding=3D"0" id=3D"backgroundTable" style=3D"width: 100%; height: 100%;">=
<tr><td align=3D"center" valign=3D"top" style=3D"width: 100%; height: 100%;=
">
=09=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
 class=3D"devicewidthouter">
=09=09=09<tr><td width=3D"100%" bgcolor=3Dtransparent style=3D"padding: 0 0=
 0 0 ; text-align: center;" align=3D"center" class=3D"moheader">

<a class=3D"msgHeader"
 id=3D"ct0_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct0_0/1?sid=3DTV2%3AXX67oJhtV">Click here</a> to view this messag=
e in a browser window.

=09=09=09</td></tr>
=09=09</table>
=09=09
=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" cl=
ass=3D"devicewidthouter">
=09=09<tr><td width=3D"900" bgcolor=3D"#FFFFFF" valign=3D"top" align=3D"lef=
t" class=3D"devicewidthtable">

=09=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
 class=3D"devicewidth">
=09=09=09<tr><td width=3D"100%" bgcolor=3D"#FFFFFF" valign=3D"top" align=3D=
"suppress" class=3D"milogo" style=3D"padding: 0; text-align: suppress;"></t=
d></tr>
=09=09=09<tr><td width=3D"900" bgcolor=3D"#FFFFFF" valign=3D"top" align=3D"=
left" class=3D"devicewidthtable">
<style type=3D"text/css">

a[href] {
=09white-space:normal;
}

/* Client-specific Styles */
#outlook a {padding:0;} /* Force Outlook to provide a "view in browser" men=
u link. */
body{width:100% !important; -webkit-text-size-adjust:100%; -ms-text-size-ad=
just:100%; margin:0; padding:0;}
/* Prevent Webkit and Windows Mobile platforms from changing default font s=
izes, while not breaking desktop design. */
.ExternalClass {width:100%;} /* Force Hotmail to display emails at full wid=
th */
.ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalClass font,=
 .ExternalClass td, .ExternalClass div {line-height: 100%;} /* Force Hotmai=
l to display normal line spacing.  More on that: http://www.emailonacid.com=
/forum/viewthread/43/ */
#backgroundTable {margin:0; padding:0; width:100% !important;}
img {outline:none; text-decoration:none;border:none; -ms-interpolation-mode=
: bicubic;}
a img {border:none;}
.image_fix {display:block;}

table td {border-collapse: collapse;}
table { border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0p=
t; }
/*a {color: #e95353;text-decoration: none;text-decoration:none!important;}*=
/
/*STYLES*/
table[class=3Dfull] { width: 100%; clear: both; }

/*################################################*/
/*tablet STYLES*/
/*################################################*/
@media only screen and (max-width: 640px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: default;
color: inherit;
pointer-events: none;
cursor: default;
}
.mobile_link a[href^=3D"tel"], .mobile_link a[href^=3D"sms"] {
text-decoration: default;
color: #ffffff !important;
pointer-events: auto;
cursor: default;
}
td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 440px!important; heig=
ht: auto!important;}
td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 440px!important; he=
ight: auto!important;}
td[class=3Ddevicewidth] img:not([width])=09=09{width: auto!important;}
td[class=3Ddevicewidthouter] img:not([width])=09{width: auto!important;}
table[class=3Ddevicewidth]=09=09=09=09=09{width: 440px!important;}
div[class=3Ddevicewidth]=09=09=09=09=09=09{width: 440px!important;}
td[class=3Ddevicewidth]=09=09=09=09=09=09{width: 440px!important; display: =
table!important;}
td[class=3Ddevicewidthtable]=09=09=09=09=09{width: 440px!important;}
img[class=3Ddevicewidth]=09=09=09=09=09=09{width: 440px!important;}
table[class=3Ddevicewidthouter]=09=09=09=09{width: 440px!important;}
div[class=3Ddevicewidthouter]=09=09=09=09=09{width: 440px!important;}
td[class=3Ddevicewidthouter]=09=09=09=09=09{width: 440px!important;}
img[class=3Ddevicewidthouter]=09=09=09=09=09{width: 440px!important;}
table[class=3Ddevicewidthborder]=09=09=09=09{width: 440px!important;}
div[class=3Ddevicewidthborder]=09=09=09=09{width: 440px!important;}
td[class=3Ddevicewidthborder]=09=09=09=09=09{width: 440px!important;}
img[class=3Ddevicewidthborder]=09=09=09=09{width: 440px!important;}
td[class=3Dmilogo] img                        {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmologo] img                        {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmiheader] img                      {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmoheader] img                      {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmifooter] img                      {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmofooter] img                      {max-width: 440px!important; =
height:auto!important;}
td[class=3Dmiheader], td[class=3Dmiheader] table    {width: 440px!important=
;}
td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 440px!important=
;}
td[class=3Dmifooter], td[class=3Dmifooter] table    {width: 440px!important=
;}
td[class=3Dmofooter], td[class=3Dmofooter] table    {width: 440px!important=
;}
}

/*##############################################*/
/*PHONE STYLES  IPHONE 6 Plus*/
/*##############################################*/
@media only screen and (max-width: 440px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: default;
color: inherit;
pointer-events: none;
cursor: default;
}
.mobile_link a[href^=3D"tel"], .mobile_link a[href^=3D"sms"] {
text-decoration: default;
color: #ffffff !important;
pointer-events: auto;
cursor: default;
}
td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 414px!important; heig=
ht: auto!important;}
td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 414px!important; he=
ight: auto!important;}
td[class=3Ddevicewidth] img:not([width])=09=09{width: auto!important;}
td[class=3Ddevicewidthouter] img:not([width])=09{width: auto!important;}
table[class=3Ddevicewidth]=09=09=09=09=09{width: 414px!important;}
div[class=3Ddevicewidth]=09=09=09=09=09=09{width: 414px!important;}
td[class=3Ddevicewidth]=09=09=09=09=09=09{width: 414px!important; display: =
table!important;}
td[class=3Ddevicewidthtable]=09=09=09=09=09{width: 414px!important;}
img[class=3Ddevicewidth]=09=09=09=09=09=09{width: 414px!important;}
table[class=3Ddevicewidthouter]=09=09=09=09{width: 414px!important;}
div[class=3Ddevicewidthouter]=09=09=09=09=09{width: 414px!important;}
td[class=3Ddevicewidthouter]=09=09=09=09=09{width: 414px!important;}
img[class=3Ddevicewidthouter]=09=09=09=09=09{width: 414px!important;}
table[class=3Ddevicewidthborder]=09=09=09=09{width: 414px!important;}
div[class=3Ddevicewidthborder]=09=09=09=09{width: 414px!important;}
td[class=3Ddevicewidthborder]=09=09=09=09=09{width: 414px!important;}
img[class=3Ddevicewidthborder]=09=09=09=09{width: 414px!important;}
td[class=3Dmilogo] img                        {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmologo] img                        {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmiheader] img                      {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmoheader] img                      {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmifooter] img                      {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmofooter] img                      {max-width: 414px!important; =
height:auto!important;}
td[class=3Dmiheader], td[class=3Dmiheader] table    {width: 414px!important=
;}
td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 414px!important=
;}
td[class=3Dmifooter], td[class=3Dmifooter] table    {width: 414px!important=
;}
td[class=3Dmofooter], td[class=3Dmofooter] table    {width: 414px!important=
;}
}

/*##############################################*/
/*PHONE STYLES IPHONE 6*/
/*##############################################*/
@media only screen and (max-width: 375px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: default;
color: inherit;
pointer-events: none;
cursor: default;
}
.mobile_link a[href^=3D"tel"], .mobile_link a[href^=3D"sms"] {
text-decoration: default;
color: #ffffff !important;
pointer-events: auto;
cursor: default;
}
td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 375px!important; heig=
ht: auto!important;}
td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 375px!important; he=
ight: auto!important;}
td[class=3Ddevicewidth] img:not([width])=09=09{width: auto!important;}
td[class=3Ddevicewidthouter] img:not([width])=09{width: auto!important;}
table[class=3Ddevicewidth]=09=09=09=09=09{width: 375px!important;}
div[class=3Ddevicewidth]=09=09=09=09=09=09{width: 375px!important;}
td[class=3Ddevicewidth]=09=09=09=09=09=09{width: 375px!important; display: =
table!important;}
td[class=3Ddevicewidthtable]=09=09=09=09=09{width: 375px!important;}
img[class=3Ddevicewidth]=09=09=09=09=09=09{width: 375px!important;}
table[class=3Ddevicewidthouter]=09=09=09=09{width: 375px!important;}
div[class=3Ddevicewidthouter]=09=09=09=09=09{width: 375px!important;}
td[class=3Ddevicewidthouter]=09=09=09=09=09{width: 375px!important;}
img[class=3Ddevicewidthouter]=09=09=09=09=09{width: 375px!important;}
table[class=3Ddevicewidthborder]=09=09=09=09{width: 375px!important;}
div[class=3Ddevicewidthborder]=09=09=09=09{width: 375px!important;}
td[class=3Ddevicewidthborder]=09=09=09=09=09{width: 375px!important;}
img[class=3Ddevicewidthborder]=09=09=09=09{width: 375px!important;}
td[class=3Dmilogo] img                        {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmologo] img                        {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmiheader] img                      {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmoheader] img                      {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmifooter] img                      {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmofooter] img                      {max-width: 375px!important; =
height:auto!important;}
td[class=3Dmiheader], td[class=3Dmiheader] table    {width: 375px!important=
;}
td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 375px!important=
;}
td[class=3Dmifooter], td[class=3Dmifooter] table    {width: 375px!important=
;}
td[class=3Dmofooter], td[class=3Dmofooter] table    {width: 375px!important=
;}
}

/*##############################################*/
/*PHONE STYLES*/
/*##############################################*/
@media only screen and (max-width: 374px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: default;
color: inherit;
pointer-events: none;
cursor: default;
}
.mobile_link a[href^=3D"tel"], .mobile_link a[href^=3D"sms"] {
text-decoration: default;
color: #ffffff !important;
pointer-events: auto;
cursor: default;
}
td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 280px!important; heig=
ht: auto!important;}
td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 280px!important; he=
ight: auto!important;}
td[class=3Ddevicewidth] img:not([width])=09=09{width: auto!important;}
td[class=3Ddevicewidthouter] img:not([width])=09{width: auto!important;}
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: =
table!important;}
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;}
td[class=3Ddevicewidthouter]=09=09=09=09=09{width: 280px!important;}
img[class=3Ddevicewidthouter]=09=09=09=09=09{width: 280px!important;}
table[class=3Ddevicewidthborder]=09=09=09=09{width: 280px!important;}
div[class=3Ddevicewidthborder]=09=09=09=09{width: 280px!important;}
td[class=3Ddevicewidthborder]=09=09=09=09=09{width: 280px!important;}
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=
;}
td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 280px!important=
;}
td[class=3Dmifooter], td[class=3Dmifooter] table    {width: 280px!important=
;}
td[class=3Dmofooter], td[class=3Dmofooter] table    {width: 280px!important=
;}
}

@media only screen and (max-width: 640px) {
td[class=3Ddevicewidth] .mcol1 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 440px!important;height: aut=
o!important; }
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: 440px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 440px!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=
to!important; }
td[class=3Ddevicewidth] .mcol13 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol13 img { max-width: 440px!important;height: au=
to!important; }
}
@media only screen and (max-width: 440px) {
td[class=3Ddevicewidth] .mcol1 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 414px!important;height: aut=
o!important; }
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: 414px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 414px!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; }
td[class=3Ddevicewidth] .mcol13 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol13 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: 375px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 375px!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; }
td[class=3Ddevicewidth] .mcol13 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol13 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: 280px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 280px!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; }
td[class=3Ddevicewidth] .mcol13 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol13 img { max-width: 280px!important;height: au=
to!important; }
}
</style>

<style type=3D"text/css">
=09a[href^=3D"x-apple-data-detectors:"],=09a[href^=3D"tel:"] {
=09=09color: inherit;
=09=09font-size: inherit;
=09=09font-family: inherit;
=09=09text-decoration: inherit;
=09}
</style>
=09=09=09
=09<table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" c=
lass=3D"devicewidth">
=09
=09<tr><td width=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" style=3D"border-collapse: collapse;" width=3D"900" class=3D"devicewi=
dth"><tr><td valign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"=
transparent" style=3D"border-collapse: collapse; box-sizing: border-box; bo=
rder-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%; padding: 0px 0px 10px 0px;"
=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"B1431104642435"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/cx/687/logo1=
7.jpg" alt=3D"" width=3D"218" height=3D"81" border=3D"0">

=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"B1431104745103"></a>
=09=09=09=09=09=09
<table style=3D"height: 30px; width: 100%; background-color: #142d49;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>
<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;=
 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"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;">AUDIT &amp; ASSURANCE NEWS - JUNE 2017<br></span=
></strong></p>=20
<div align=3D"center">
 <hr width=3D"100%" size=3D"3" 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 important news from our Audit &amp;=
 Assurance practice. 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,<br><br><img src=3D"http://marketing.windes.com/cdnr/58/acton/a=
ttachment/1671/f-01dc/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"1=
35" height=3D"42"><br><br><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct1_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Scott Dionne">Scott Dionne</a><br>Chairman and Partner<br>Audit &=
amp; Assurance Services<br><a target=3D"_blank"
 href=3D"mailto: sdionne@windes.com">sdionne@windes.com</a></span></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>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
><a target=3D"_blank"
 id=3D"ct2_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct2_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Windes">Windes<br></a></span><span style=3D"font-family: arial,he=
lvetica,sans-serif; font-size: 9pt;"><a target=3D"_blank"
 id=3D"ct3_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct3_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Tax & Accounting"><br></a><a target=3D"_blank"
 id=3D"ct4_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct4_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Audit">Audit</a><a target=3D"_blank"
 id=3D"ct5_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct5_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Tax & Accounting"><br><br>Tax<br></a></span><br><span style=3D"fo=
nt-family: arial,helvetica,sans-serif; font-size: 9pt;"><a target=3D"_blank=
"
 id=3D"ct6_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct6_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
r><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;">=
<a target=3D"_blank"
 id=3D"ct7_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct7_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct8_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct8_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Careers">Careers</a><a target=3D"_blank"
 id=3D"ct7_1"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct7_1/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct9_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct9_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct9_1"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct9_1/1?sid=3DTV2%3AXX67oJhtV"
 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-025b-1706/Bct/l-010b/l=
-010b:574/ct9_2/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct10_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct10_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Brochures"><br></a><a target=3D"_blank"
 id=3D"ct11_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct11_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Contact Us">Contact Us</a><a target=3D"_blank"
 id=3D"ct10_1"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct10_1/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Brochures"><br><br></a><a target=3D"_blank"
 id=3D"ct12_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct12_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Solutions">Solutions</a><a target=3D"_blank"
 id=3D"ct10_2"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct10_2/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Brochures"><br><br></a><a target=3D"_blank"
 id=3D"ct10_3"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct10_3/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Brochures">Brochures </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>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: 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"B1450719546048"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB issues update on modification accounting for share-based pay=
ment awards</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">In a new accounting standard recently issued, The Financial Accounting St=
andards Board (FASB) hopes to provide clarity by offering guidance on the s=
cope of modification accounting for share-based payment awards.</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-025b-1706/Bct/l-010b/l=
-010b:574/ct13_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"FASB issues update...">read more</a>&nbsp;<strong><em> Journal of=
 Accountancy</em></strong></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"B1492789384237"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB issues accounting standards update on service concession arr=
angements</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">In a new accounting standard recently issued, the Financial Accounting St=
andards Board (FASB) hopes to provide clarity on how an operating entity de=
termines the customer of the operation services for transactions.&nbsp; <a =
target=3D"_blank"
 id=3D"ct14_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct14_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"FASB issues accounting...">read more</a>&nbsp; <em><strong>Journa=
l of Accountancy</strong></em></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"B1450719558987"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB performs maintenance on Accounting Standards Codification</s=
pan></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (FASB) recently made the first o=
f several scheduled maintenance updates to its Accounting Standards Codific=
ation as part of an effort to simplify the codification=E2=80=99s structure=
.&nbsp; </span><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct15_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"FASB performs maintenance..."><span style=3D"font-family: arial,h=
elvetica,sans-serif; font-size: 12pt;">read more</span></a><span style=3D"f=
ont-family: arial,helvetica,sans-serif; font-size: 12pt;">&nbsp; <em><stron=
g>Journal of Accountancy</strong></em></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"B1450719552455"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Private-company relief from accounting consolidations coming</spa=
n></strong></p>
<p><span style=3D"font-size: 12pt; font-family: arial,helvetica,sans-serif;=
">The Financial Accounting Standards Board (FASB) in July will propose step=
s to make it easier for private companies to determine if they must consoli=
date onto their balance sheets a variable interest that they have in anothe=
r entity that is under common control.&nbsp; </span><span style=3D"font-fam=
ily: arial,helvetica,sans-serif; font-size: 12pt;"><a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct16_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Private-Company relief...">read more</a>&nbsp; <em><strong>Bloomb=
erg BNA<br></strong></em></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"B1473453806109"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Hedging may get easier under new FASB accounting standard</span><=
/strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">A new standard for hedge accounting that the Financial Accounting Standar=
ds Board (FASB) expects to approve soon is designed to provide better infor=
mation to investors and eliminate accounting obstacles that prevented some =
organizations from using hedge accounting, FASB members said.&nbsp; </span>=
<a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct17_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"Hedging may get..."><span style=3D"font-family: arial,helvetica,s=
ans-serif; font-size: 12pt;">read more</span></a><span style=3D"font-family=
: arial,helvetica,sans-serif; font-size: 12pt;">&nbsp; <em><strong>Journal =
of Accountancy</strong></em><br></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"B1497026977267"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">IASB interpretation addresses uncertainty in accounting for incom=
e taxes</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The International Accounting Standards Board (IASB) recently issued an in=
terpretation that specified how organizations should reflect uncertainty in=
 their accounting for income taxes.&nbsp; <a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct18_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"IASB interpretation addresses...">read more</a>&nbsp; <em><strong=
>Journal of Accountancy</strong></em></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"B1497027125232"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><strong>GASB issues rules for accounting for certain debt extinguishment<=
/strong></span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Governmental Accounting Standards Board (GASB) recently issued a new =
standard for state and local government to apply when accounting for exting=
uishment of debt prior to its maturity.&nbsp; <a target=3D"_blank"
 id=3D"ct19_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010b/l=
-010b:574/ct19_0/1?sid=3DTV2%3AXX67oJhtV"
 title=3D"GASB issues rules...">read more</a>&nbsp; <em><strong>Journal of =
Accountancy</strong></em></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 <a target=3D"_blank"
=09=09=09 href=3D"mailto:aaalerts@windes.com">aaalerts@windes.com</a>&nbsp;=
or any audit &amp; assurance 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 Audit &amp; Assurance Services</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" cellpadding=3D"2" cellspacing=3D"0">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct20_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010=
b/l-010b:574/ct20_0/1?sid=3DTV2%3AXX67oJhtV"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct21_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010=
b/l-010b:574/ct21_0/1?sid=3DTV2%3AXX67oJhtV"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct22_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010=
b/l-010b:574/ct22_0/1?sid=3DTV2%3AXX67oJhtV"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
  </tr>=20
 </tbody>=20
</table>=20
<table style=3D"float: left;" cellpadding=3D"2" cellspacing=3D"0">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif;"><a style=3D=
"cursor: pointer;" target=3D"_blank"
    id=3D"ct23_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025b-1706/Bct/l-010=
b/l-010b:574/ct23_0/1?sid=3DTV2%3AXX67oJhtV"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
  </tr>=20
 </tbody>=20
</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"B85"></a>
=09=09=09=09=09=09
<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>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr>
=09
=09</table>
=09
</td></tr>
=09=09</table>
=09=09
</td></tr>
=09</table>

=09=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
 class=3D"devicewidthouter">
=09=09=09<tr><td width=3D"100%" bgcolor=3Dtransparent style=3D"padding: 0 0=
 0 0 ; text-align: center;" align=3D"center" class=3D"mofooter">

<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-025b-1706/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3AXX67oJhtV">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-025b-1706/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
=09=09=09=09</td></tr>
=09=09</table>
=09</td></tr></table>
</div>
</body>

</html>
------=_Part_5619273_1148373875.1497288640085--