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Date: Wed, 5 Jul 2017 10:17:42 -0700 (PDT)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UCXTAUXVX$UXCCVAYTZVXAY@mail-out.est.act-on.net>
Subject: Tax Alerts - July 2017
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To view this message in a browser:
http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct0_1/1?sid=3DTV2%3AMth0XQHw5
=20
Image:=20
To see the original, click here:
http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct27_0/1?sid=3DTV2%3AMth0XQHw5
=20
JULY 2017 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for July. 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-July-Tax-Alerts.pdf

=C2=A9 2017 Windes, Inc.

Image:=20
To see the original, click here:
http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct28_0/1?sid=3DTV2%3AMth0XQHw5
=20
President Trump's FY 2018 Tax Reform Proposals

Since taking office in January, President Trump has called for=20
comprehensive tax reform. The President's recently released fiscal year=20
(FY) 2018 budget outlines some of his key tax reform principles. At the=20
same time, White House officials said that more tax reform details will=20
be released in coming weeks. These details are expected to describe rate=20
cuts for individuals and businesses, new incentives for child and elder=20
care, elimination of certain deductions and credits, and more. read more

http://windes.com/tax_alerts/president-trumps-fy-2018-tax-reform-proposals/

Image:=20
To see the original, click here:
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/ct29_0/1?sid=3DTV2%3AMth0XQHw5
=20
Anticipated Tax Cut Accelerating Debt Limit Showdown

President Trump promised tax cuts during his election campaign last year=20
and has reiterated those promises in recent months leading some wealthy=20
Americans and businesses to shift accounting for income into the future,=20
betting that lower tax rates will arrive, perhaps in 2018. Due to the=20
expected tax cut, which may come soon, most high-net-worth individuals=20
want to defer their income. The U.S. stock market has also rallied since=20
Trump's election victory in November, partly on hopes for lower=20
corporate tax rates. read more

http://windes.com/tax_alerts/anticipated-tax-cut-accelerating-debt-limit-sh=
owdown/

Image:=20
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/ct30_0/1?sid=3DTV2%3AMth0XQHw5
=20
Maximize Tax Deductions on Business Meals and Entertainment

Many businesses consider the occasional wining and dining of customers=20
and clients just to stay in touch with them to be a necessary cost of=20
doing business. The same goes for taking business associates or even=20
employees out to lunch once in a while after an especially tough=20
assignment has been completed successfully. It is easy to think of these=20
entertainment costs as deductible business expenses, but they may not=20
be. As a general rule, meals and entertainment are deductible as a=20
business expense only if specific conditions are met. Additionally, the=20
deduction for either type of expense generally is limited to 50% of the=20
cost. read more

http://windes.com/tax_alerts/maximize-tax-deductions-on-business-meals-and-=
entertainment/

Image:=20
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/ct31_0/1?sid=3DTV2%3AMth0XQHw5
=20
Safeguard Tax Benefits Against Natural Disasters

As "hurricane season" officially begins, the IRS has released a number a=20
tax tips, reminders and other advice to help taxpayers weather the storm=20
of natural disasters and similar emergencies. The underlying theme for=20
all IRS "tax tips" is that recordkeeping has generally become easier in=20
the digital age. However, it remains the primary responsibility of the=20
taxpayer to preserve adequate records whether or not caused by a=20
disaster. read more

http://windes.com/tax_alerts/safeguard-tax-benefits-against-natural-disaste=
rs/

Image:=20
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http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct32_0/1?sid=3DTV2%3AMth0XQHw5
=20
Understanding the Rules on Passive Losses

Individuals, trusts, estates, personal service corporations, and closely=20
held C corporations may only deduct passive activity losses from passive=20
activity income. The rules do not apply to S corporations and=20
partnerships but do apply to their respective shareholders and partners.=20
In general, limited partners are not deemed to materially participate in=20
partnership activities. Thus, a limited partner's share of partnership=20
income is passive income. However, general partners or acting general=20
partners may hold limited partnership interests and materially=20
participate in the partnership. read more

http://windes.com/tax_alerts/understanding-the-rules-on-passive-losses/

Image:=20
To see the original, click here:
http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct33_0/1?sid=3DTV2%3AMth0XQHw5
=20
Sale of Furnished House: Mixing Real and Personal Property

Taxpayers were liable for additional tax after the California Franchise=20
Tax Board (FTB) adjusted the reported basis in the home they sold in=20
2007. The taxpayers increased their basis in the home by factoring in=20
the furnishings but did not then report the part of the sale allocated=20
to the furnishings. read more

http://windes.com/tax_alerts/sale-of-furnished-house-mixing-real-and-person=
al-property/

This is reproduced with permission from Spidell Publishing, Inc.

Image:=20
To see the original, click here:
http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l-010b:574=
/ct34_0/1?sid=3DTV2%3AMth0XQHw5
=20
States' Tax Amnesty Program - Oklahoma and Virginia

The Oklahoma Tax Commission (Commission) has been authorized under the=20
new law to establish a "Voluntary Disclosure Initiative" for eligible=20
taxes (including the state corporate income and sales and use taxes)=20
that permits a waiver of penalty, interest, and other collection fees=20
due on eligible taxes if a qualifying taxpayer voluntarily files the=20
delinquent tax returns and pays, or agrees to pay, the taxes due during=20
the period beginning September 1, 2017, and ending November 30, 2017=20
pursuant to a written payment program with the Commission. To be=20
eligible to participate in this Voluntary Disclosure Initiative,=20
taxpayers must: read more

http://windes.com/tax_alerts/states-tax-amnesty-program-oklahoma-and-virgin=
ia/

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 more than 150 professionals in=20
three offices located in Long Beach, Irvine, and Los Angeles. The firm=20
offers a full range of services, including: audit and assurance, cost=20
segregation, employee benefits, estate and trust planning, human=20
resources recruiting and consulting, and tax planning, consulting and=20
compliance. The firm focuses on the needs of privately held businesses,=20
nonprofit organizations, and high-net-worth individuals. Windes is an=20
independent member of Baker Tilly International.

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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: 430px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 430px!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: 430px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 430px!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: 430px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 430px!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: 430px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 430px!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; }
td[class=3Ddevicewidth] .mcol14 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol21 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol21 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: 404px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 404px!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: 404px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 404px!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: 404px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 404px!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: 404px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 404px!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; }
td[class=3Ddevicewidth] .mcol14 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol21 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol21 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: 365px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 365px!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: 365px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 365px!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: 365px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 365px!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: 365px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 365px!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; }
td[class=3Ddevicewidth] .mcol14 { width: 365px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 365px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 365px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 365px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 365px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 365px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol21 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol21 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: 270px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 270px!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: 270px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 270px!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: 270px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 270px!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: 270px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 270px!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; }
td[class=3Ddevicewidth] .mcol14 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol21 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol21 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;=
"
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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;">
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7.jpg" alt=3D"" width=3D"229" height=3D"85" border=3D"0">

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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"=
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;">
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=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>

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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"687" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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100%"
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llapse: separate; width: 100%; height: 100%; "
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%">

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padding-left:0px; padding-right:0px;">
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" width=3D"100%" style=3D"table-layout: fixed;">=20
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      <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=
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=09=09</td></tr>
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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;">JULY 2017 - TAX ALERTS</span></strong></p>=20
<div align=3D"center">
 <hr align=3D"center" width=3D"100%" size=3D"3">
</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 July. In an effort t=
o best serve you, we will communicate beneficial updates throughout the yea=
r. 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-025e-1707/Bct/l-010b/l=
-010b:574/ct1_0/1?sid=3DTV2%3AMth0XQHw5"
 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>

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ass=3D"devicewidth" bgcolor=3D"#D3D3D3" style=3D"border-collapse: collapse;=
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100%"
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llapse: separate; width: 100%; height: 100%; padding: 0px 0px 0px 10px;"
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%">

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padding-left:0px; padding-right:0px;">
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<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
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er=3D"0">
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<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=
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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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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100%"
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llapse: separate; width: 100%; height: 100%; "
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%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
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   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01fe/2/-/-/=
-/-/image.jpg" height=3D"148"></td>=20
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  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027398579"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">President Trump=E2=80=99s FY 2018 Tax Reform Proposals</span></st=
rong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Since taking office in January, President Trump has called for comprehens=
ive tax reform. The President=E2=80=99s recently released fiscal year (FY) =
2018 budget outlines some of his key tax reform principles. At the same tim=
e, White House officials said that more tax reform details will be released=
 in coming weeks. These details are expected to describe rate cuts for indi=
viduals and businesses, new incentives for child and elder care, eliminatio=
n of certain deductions and credits, and more.&nbsp; <a target=3D"_blank"
 id=3D"ct12_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct12_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"President Trump's FY...">read more</a></span></p>
<p>&nbsp;</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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; 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"B1494027523258"></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
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    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
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      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01fd/2/-/-/=
-/-/image.jpg" height=3D"149"></td>=20
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    </table> </td>=20
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 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027517748"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Anticipated Tax Cut Accelerating Debt Limit Showdown</span></stro=
ng></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">President Trump promised tax cuts during his election campaign last year =
and has reiterated those promises in recent months leading some wealthy Ame=
ricans and businesses to shift accounting for income into the future, betti=
ng that lower tax rates will arrive, perhaps in 2018. Due to the expected t=
ax cut, which may come soon, most high-net-worth individuals want to defer =
their income. The U.S. stock market has also rallied since Trump's election=
 victory in November, partly on hopes for lower corporate tax rates.&nbsp; =
<a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct13_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"Anticipated Tax Cut...">read more</a><br></span></p>
<p>&nbsp;</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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; 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"B1494027654865"></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"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01fc/2/-/-/=
-/-/image.jpg" height=3D"147"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027629359"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Maximize Tax Deductions on Business Meals and Entertainment</span=
></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Many businesses consider the occasional wining and dining of customers an=
d clients just to stay in touch with them to be a necessary cost of doing b=
usiness. The same goes for taking business associates or even employees out=
 to lunch once in a while after an especially tough assignment has been com=
pleted successfully. It is easy to think of these entertainment costs as de=
ductible business expenses, but they may not be. As a general rule, meals a=
nd entertainment are deductible as a business expense only if specific cond=
itions are met. Additionally, the deduction for either type of expense gene=
rally is limited to 50% of the cost.&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct14_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"Maximum Tax Deductions...">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"196" class=3D"devicewidth" bgcolor=3D"#FFFFFF" style=
=3D"border-collapse: collapse; box-sizing: border-box; border-top: none; bo=
rder-right:10px solid #FFFFFF; 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"B1494027660591"></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"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01fb/2/-/-/=
-/-/image.jpg" height=3D"147"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027641907"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Safeguard Tax Benefits Against Natural Disasters</span></strong><=
/p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">As =E2=80=9Churricane season=E2=80=9D officially begins, the IRS has rele=
ased a number a tax tips, reminders and other advice to help taxpayers weat=
her the storm of natural disasters and similar emergencies. The underlying =
theme for all IRS "tax tips" is that recordkeeping has generally become eas=
ier in the digital age. However, it remains the primary responsibility of t=
he taxpayer to preserve adequate records whether or not caused by a disaste=
r.&nbsp; <a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct15_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"Safeguard Tax Benefits...">read more</a><br><br></span></p>
<p>&nbsp;</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"196" class=3D"devicewidth" bgcolor=3D"#FFFFFF" style=
=3D"border-collapse: collapse; box-sizing: border-box; border-top: none; bo=
rder-right:10px solid #FFFFFF; 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"B1494027665796"></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"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01fa/2/-/-/=
-/-/image.jpg" height=3D"148"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027635419"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Understanding the Rules on Passive Losses</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Individuals, trusts, estates, personal service corporations, and closely =
held C corporations may only deduct passive activity losses from passive ac=
tivity income. The rules do not apply to S corporations and partnerships bu=
t do apply to their respective shareholders and partners. In general, limit=
ed partners are not deemed to materially participate in partnership activit=
ies. Thus, a limited partner's share of partnership income is passive incom=
e. However, general partners or acting general partners may hold limited pa=
rtnership interests and materially participate in the partnership.&nbsp; <a=
 target=3D"_blank"
 id=3D"ct16_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct16_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"Understanding the Rules...">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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; 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"B1494027670806"></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"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01f1/2/-/-/=
-/-/image.jpg" height=3D"148"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1494027649017"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Sale of Furnished House: Mixing Real and Personal Property</span>=
</strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Taxpayers were liable for additional tax after the California Franchise T=
ax Board (FTB) adjusted the reported basis in the home they sold in 2007. T=
he taxpayers increased their basis in the home by factoring in the furnishi=
ngs but did not then report the part of the sale allocated to the furnishin=
gs.&nbsp; <a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct17_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"Sale of Furnished...">read more</a> <br></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.<br><br></span></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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; 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"B1498674534896"></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"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-01f8/2/-/-/=
-/-/image.jpg" height=3D"148"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
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%"
=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%; "
=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"B1498674542368"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">States' Tax Amnesty Program - Oklahoma and Virginia</span></stron=
g></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Oklahoma Tax Commission (Commission) has been authorized under the ne=
w law to establish a "Voluntary Disclosure Initiative" for eligible taxes (=
including the state corporate income and sales and use taxes) that permits =
a waiver of penalty, interest, and other collection fees due on eligible ta=
xes if a qualifying taxpayer voluntarily files the delinquent tax returns a=
nd pays, or agrees to pay, <span style=3D"font-family: arial,helvetica,sans=
-serif; font-size: 12pt;">the taxes due during the period beginning Septemb=
er 1, 2017, and ending November 30, 2017 </span>pursuant to a written payme=
nt program with the Commission. To be eligible to participate in this Volun=
tary Disclosure Initiative, taxpayers must:&nbsp; <a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
-010b:574/ct18_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"States' Tax Amnesty...">read more</a></span></p>
<hr>
<p>&nbsp;</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;"
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llapse: separate; width: 100%; height: 100%; "
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%">

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padding-left:0px; padding-right:0px;">
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<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"
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 href=3D"http://marketing.windes.com/acton/ct/1671/s-025e-1707/Bct/l-010b/l=
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 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"
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-010b:574/ct20_0/1?sid=3DTV2%3AMth0XQHw5"
 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"
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 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"
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-010b:574/ct22_0/1?sid=3DTV2%3AMth0XQHw5"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

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h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
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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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llapse: separate; width: 100%; height: 100%; "
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%">

=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
<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;" cellspacing=3D"0" cellpadding=3D"2">=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 more than 150 p=
rofessionals in three offices located in Long Beach, Irvine, and Los Angele=
s. The firm offers a full range of services, including: audit and assurance=
, cost segregation, employee benefits, estate and trust planning, human res=
ources recruiting and consulting, and tax planning, consulting and complian=
ce. The firm focuses on the needs of privately held businesses,&nbsp;nonpro=
fit 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"=
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e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
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ress above.)</span></p>
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