Envelope-to: marty@transocean.com
Delivery-date: Tue, 20 Jun 2017 14:48:41 -0700
Date: Tue, 20 Jun 2017 14:47:48 -0700 (PDT)
From: Windes <solutions@windes.com>
Reply-To: Windes <solutions@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <CYCZBYVWW$UXCACCYVZBUCW@mail-out.est.act-on.net>
Subject: Solutions Newsletter - Q2 2017
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SOLUTIONS NEWSLETTER - Q2 2017

Dear Valued Clients and Friends,

Windes would like to thank you for your review of the quarterly=20
electronic version of SOLUTIONS . We hope that the articles will prove=20
to be both timely and of interest to you.

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/

News &amp; Resources

http://windes.com/intelligence/audit-assurance-news-alert/

Brochures

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

Contact Us

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

Downloadable copy of the newsletter

http://windes.com/wp-content/uploads/2014/03/2017-Q2-Solutions.pdf

=C2=A9 2017 Windes, Inc.

Protecting Taxpayers from Fraud

The IRS has joined forces with states and the tax preparation industry=20
to identify and implement additional taxpayer safeguards as part of its=20
continuing effort to improve fraud detection and prevention measures.=20
These measures include enhanced authentication procedures through=20
various filters, improved information sharing, heightened cyber=20
security, new tax software log-in standards, and greater education and=20
outreach to the public. Some states have also taken measures by=20
requesting information from a taxpayer's driver's license or=20
state-issued identification (ID) card before the returns can be=20
electronically filed, while other states require this information. read=20
more=20

http://windes.com/solutions_newsletter/protecting-taxpayers-from-fraud/

Entering into a Roth IRA through the "Backdoor"

The Roth IRA offers tax-free retirement growth opportunities that are=20
attractive to many taxpayers. However, some find themselves ineligible=20
to contribute because their income is too high. The IRS has provided a=20
way to avoid the income limitation rules by enabling taxpayers to roll=20
traditional IRA contributions into a Roth IRA through a "backdoor." read=20
more

http://windes.com/solutions_newsletter/entering-into-a-roth-ira-through-the=
-backdoor/

New IRS Guidelines for Hardship Distributions

Retirement plan sponsors have long struggled with obtaining=20
documentation from participants to support hardship distribution claims.=20
There has been uncertainty over the type of documentation required and=20
as to who was responsible for verifying the claim. In February 2017, the=20
Treasury Department issued a "Memorandum for Employee Plans=20
Examinations" outlining substantiation guidelines for safe harbor=20
hardship distributions from 401(k) and 403(b) plans. It provides a=20
simple mechanism of self-certification by an employee to demonstrate=20
hardship events that should be less burdensome for plan sponsors. While=20
the memorandum is directed at IRS employees conducting examinations of=20
plans, it provides valuable guidance to plan sponsors regarding the=20
preferred IRS method for documenting hardship claims. read more

http://windes.com/solutions_newsletter/new-irs-guidelines-for-hardship-dist=
ributions/

Proposed New Audit Standards for ERISA Plans

In a report released in May 2015, the Department of Labor (DOL) Employee=20
Benefits Administration expressed concerns over the quality of employee=20
benefit plan (EBP) audits. The Accounting Standards Board (ASB) of the=20
American Institute of Certified Public Accountants (AICPA) and the DOL=20
believe that auditors' reports could be more informative and transparent=20
about both the auditor's role and management's responsibilities,=20
resulting in greater audit quality. In response to this, the ASB=20
recently issued an Exposure Draft, "Proposed Statement on Auditing=20
Standards (SAS), forming an Opinion and Reporting on Financial=20
Statements of Employee Benefit Plans Subject to ERISA." This exposure=20
draft would apply specifically to audits of financial statements of EBPs=20
subject to the Employee Retirement Income Security Act (ERISA). The=20
comment period on the draft ends on August 21, 2017. If issued, the=20
proposed standards would be effective for audits of EBP financial=20
statements for periods ending on or after December 15, 2018. read more

http://windes.com/solutions_newsletter/proposed-new-audit-standards-for-eri=
sa-plans/

No Vacation for Data Security

Summer is prime vacation time. However, it is good to be aware that=20
whenever you hit the road for fun, criminals are on the prowl for=20
information leaks to steal your data, property, and money. To avoid=20
being a victim, follow the tips below before you depart: read more

http://windes.com/solutions_newsletter/no-vacation-for-data-security/

If you have any questions regarding the content in the newsletter,=20
please contact us at solutions@windes.com or any professional at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

W INDES

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About Windes

With 91 years in business, Windes covers a multitude of disciplines with=20
more than 150 professionals within three southern California offices.=20
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=3Ddevicewidth] .mcol5 { width: 280px!important; }
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=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-family: 'Ar=
ial','sans-serif';">SOLUTIONS NEWSLETTER - Q2 2017<br></span></strong></p>
<div align=3D"center"><hr width=3D"100%" size=3D"3" align=3D"center"></div>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes would like to thank you for your review of the quarterly electroni=
c version of <em>SOLUTIONS</em>. We hope that the articles will prove to be=
 both timely and of interest to you.</span></p>

=09=09</td></tr>
=09=09
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ass=3D"devicewidth" bgcolor=3D"transparent" style=3D"border-collapse: colla=
pse; box-sizing: border-box; border-top: none; border-right: none; border-l=
eft: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
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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"B1431105103695"></a>
=09=09=09=09=09=09
<table style=3D"width: 100%; height: 100%;" cellspacing=3D"0" cellpadding=
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<tbody>
<tr style=3D"height: 100px;" valign=3D"top">
<td style=3D"background-color: #c3c6c6; width: 10px; height: 200px;" valign=
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<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
">&nbsp;</span></p>
</td>
<td style=3D"background-color: #c3c6c6; width: 200px; height: 10px;" valign=
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 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct12_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"down"><span style=3D"font-size: 9pt;">Downloadable copy of the ne=
wsletter</span></a><br></span></p>
</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;=
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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"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: 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"B1431105876434"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Protecting Taxpayers from Fraud</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS has joined forces with states and the tax preparation industry to=
 identify and implement additional taxpayer safeguards as part of its conti=
nuing effort to improve fraud detection and prevention measures. These meas=
ures include enhanced authentication procedures through various filters, im=
proved information sharing, heightened cyber security, new tax software log=
-in standards, and greater education and outreach to the public. Some state=
s have also taken measures by requesting information from a taxpayer=E2=80=
=99s driver=E2=80=99s license or state-issued identification (ID) card befo=
re the returns can be electronically filed, while other states require this=
 information.&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct13_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"Protecting Taxpayers from...">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"B1431106308015"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Entering into a Roth IRA through the =E2=80=9CBackdoor=E2=80=9D</=
span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Roth IRA offers tax-free retirement growth opportunities that are att=
ractive to many taxpayers. However, some find themselves ineligible to cont=
ribute because their income is too high. The IRS has provided a way to avoi=
d the income limitation rules by enabling taxpayers to roll traditional IRA=
 contributions into a Roth IRA through a =E2=80=9Cbackdoor.=E2=80=9D&nbsp;<=
/span>&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct14_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"Entering into a ..."><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<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"B1431106573045"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">New IRS Guidelines for Hardship Distributions</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Retirement plan sponsors have long struggled with obtaining documentation=
 from participants to support hardship distribution claims. There has been =
uncertainty over the type of documentation required and as to who was respo=
nsible for verifying the claim. In February 2017, the Treasury Department i=
ssued a =E2=80=9CMemorandum for Employee Plans Examinations=E2=80=9D outlin=
ing substantiation guidelines for safe harbor hardship distributions from 4=
01(k) and 403(b) plans. It provides a simple mechanism of self-certificatio=
n by an employee to demonstrate hardship events that should be less burdens=
ome for plan sponsors. While the memorandum is directed at IRS employees co=
nducting examinations of plans, it provides valuable guidance to plan spons=
ors regarding the preferred IRS method for documenting hardship claims.&nbs=
p; </span><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct15_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"New IRS guidelines..."><span style=3D"font-family: arial,helvetic=
a,sans-serif; font-size: 12pt;">read more</span></a></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"B1431106719835"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Proposed New Audit Standards for ERISA Plans</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">In a report released in May 2015, the Department of Labor (DOL) Employee =
Benefits Administration expressed concerns over the quality of employee ben=
efit plan (EBP) audits. The Accounting Standards Board (ASB) of the America=
n Institute of Certified Public Accountants (AICPA) and the DOL believe tha=
t auditors=E2=80=99 reports could be more informative and transparent about=
 both the auditor=E2=80=99s role and management=E2=80=99s responsibilities,=
 resulting in greater audit quality. In response to this, the ASB recently =
issued an Exposure Draft, =E2=80=9CProposed Statement on Auditing Standards=
 (SAS), forming an Opinion and Reporting on Financial Statements of Employe=
e Benefit Plans Subject to ERISA.=E2=80=9D This exposure draft would apply =
specifically to audits of financial statements of EBPs subject to the Emplo=
yee Retirement Income Security Act (ERISA). The comment period on the draft=
 ends on August 21, 2017. If issued, the proposed standards would be effect=
ive for audits of EBP financial statements for periods ending on or after D=
ecember 15, 2018.&nbsp; <a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct16_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"Proposed New Audit...">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"B1497978436699"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">No Vacation for Data Security</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Summer is prime vacation time. However, it is good to be aware that whene=
ver you hit the road for fun, criminals are on the prowl for information le=
aks to steal your data, property, and money. To avoid being a victim, follo=
w the tips below before you depart:&nbsp; <a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010b/l=
-010b:574/ct17_0/1?sid=3DTV2%3Awx1MistGJ"
 title=3D"No Vacation for...">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"B1497979735878"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1=
671/f-01f6/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=
=3D"370">

=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"B1480358825109"></a>
=09=09=09<hr>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><strong><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/=
1671/f-01f5/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=
=3D"413"></strong></span></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"B24"></a>
=09=09=09<hr>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">If you have any questions regarding the content in the newsletter, please=
 contact us at <a target=3D"_blank"
 href=3D"mailto: solutions@windes.com">solutions@windes.com</a> or any prof=
essional at:</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Headquarters</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">562.435.1191</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Orange County Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">949.271.2600</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Los Angeles Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;"><span style=3D"font-size: 16pt;">W</span>INDES</span></strong></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"ct18_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010=
b/l-010b:574/ct18_0/1?sid=3DTV2%3Awx1MistGJ"
    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=
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    id=3D"ct19_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010=
b/l-010b:574/ct19_0/1?sid=3DTV2%3Awx1MistGJ"
    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"=
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   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct20_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010=
b/l-010b:574/ct20_0/1?sid=3DTV2%3Awx1MistGJ"
    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"=
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  </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"ct21_0"
    href=3D"http://marketing.windes.com/acton/ct/1671/s-025c-1706/Bct/l-010=
b/l-010b:574/ct21_0/1?sid=3DTV2%3Awx1MistGJ"
    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 covers a multitude =
of disciplines with more than 150 professionals within three southern Calif=
ornia offices. 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
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=09
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=09
</td></tr>
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=09=09
</td></tr>
=09</table>

=09=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
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=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">

Copyright &copy; 2017 Windes<br>Our address is 111 West Ocean Blvd., Twenty=
-Second Floor, Long Beach, CA 90802, USA<br>&nbsp;<br>If you do not wish to=
 receive future email, <a class=3D"msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-025c-1706/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3Awx1MistGJ">click here</a>.<br>(You can also send =
your request to <b>Customer Care</b> at the street address above.)
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-025c-1706/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
=09=09=09=09</td></tr>
=09=09</table>
=09</td></tr></table>
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