Envelope-to: marty@transocean.com
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Date: Wed, 13 Sep 2017 09:03:26 -0700 (PDT)
From: Windes <solutions@windes.com>
Reply-To: Windes <solutions@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UYAVBYVAWY$UYTYWUBZTZAYY@mail-out.est.act-on.net>
Subject: Solutions Newsletter - Q3 2017
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To see the original, click here:
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=20
SOLUTIONS NEWSLETTER - Q3 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

https://windes.com/wp-content/uploads/2014/03/2017-Q3-Solutions.pdf

=C2=A9 2017 Windes, Inc.

New California Agencies Created for Tax Collection and Appeals

Recently enacted legislation Assembly Bill 102 (AB 102) strips the State=20
Board of Equalization (BOE) of two of its core functions: collecting and=20
administering numerous taxes and fees, as well as hearing and deciding=20
tax appeals. read more

https://windes.com/solutions_newsletter/new-california-agencies-created-tax=
-collection-appeals/

Second Chance to Make Estate Tax Portability Election

The IRS recently issued Revenue Procedure 2017-34, which grants (in some=20
cases) an automatic extension of time to file an estate tax return for=20
estates that were not required to file estate tax returns, but for which=20
the executor would now like to make a portability election. read more

https://windes.com/solutions_newsletter/second-chance-make-estate-tax-porta=
bility-election/

How to Counterattack a Cyberattack

While organizations today enjoy the benefits from having systems=20
connected to cyberspace, they must contend with the significant risks of=20
theft, fraud, and abuse. Therefore, it is necessary for businesses to=20
take an active role in mitigating these risks. As potential threats=20
become more sophisticated and frequent, cybersecurity has become a top=20
issue for boards of directors, management, investors, customers and=20
other key stakeholders. These stakeholders have an interest in timely=20
and useful information to validate that risks are adequately identified,=20
properly mitigated, and that processes are in place to minimize damage,=20
recover data, and ensure continuous operations in the event of a breach.=20
read more

https://windes.com/solutions_newsletter/how-to-counterattack-a-cyberattack/

How to Divide Retirement Assets upon Divorce

There are several overriding rules that govern qualified retirement=20
plans, including that plan assets are for the exclusive benefit of plan=20
participants and that a participant's benefit cannot be assigned to=20
another person. These rules conflict with the awarding of a portion of a=20
participant's retirement account to a spouse or other party in the case=20
of divorce or other domestic separation. The solution is the Qualified=20
Domestic Relation Order (QDRO). read more

https://windes.com/solutions_newsletter/divide-retirement-assets-upon-divor=
ce/

Connecting Technology to Benefit Society

Inventions such as self-driving cars with GPS guidance, drones flying=20
independently to deliver packages, smart electric power grids that react=20
to changing consumer usage, and wearable technology that monitors health=20
and reports abnormalities to doctors, are an increasing part of our=20
daily lives. read more

https://windes.com/solutions_newsletter/connecting-technology-benefit-socie=
ty/

Christy Selogie, CPA, MST

Senior Manager

Tax & Accounting Services

Christy Selogie New Treasurer of Camp Fire Angeles Council

Tax & Accounting Senior Manager, Christy Selogie, is the new treasurer=20
for Camp Fire Angeles Council, headquartered in Long Beach. Christy=20
joined the board in February and is excited to continue the=20
long-standing tradition of involvement (over 40 years!) Windes has with=20
Camp Fire.

Camp Fire has been serving young people and their families in the=20
greater Long Beach Area since 1923. The Council is chartered to serve=20
Long Beach, Artesia, Bellflower, Cerritos and Signal Hill and currently=20
provides services to Camp Fire groups from Orange County. Camp Fire=20
offers a variety of in=E2=80=93 and after=E2=80=93school programs, includin=
g=20
self-reliance programs, conflict resolution, youth empowerment, and most=20
recently, after-school enrichment programs that provide opportunities=20
for at-risk youth and leadership training.

Norm DuBow

Director

Information Technology Services

Windes IT Director Chairs CalCPA Technology Interest Group

Norm DuBow, Windes Information Technology Director, has been named Chair=20
of the CalCPA Orange County/Long Beach Technology Interest Group. The=20
group is focused on the advancement of technology in public accounting.=20
Norm has been a member of the group for four years. Norm also serves on=20
the CalCPA Statewide Technology Committee and was recently featured in a=20
CalCPA marketing piece that highlighted the "Financial Professional"=20
membership category, recognizing the contribution of non-CPAs to the=20
public accounting profession.

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

Share this content=20

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4/ct18_1/1?sid=3DTV2%3ASa2EegwSl

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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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Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol9 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol10 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol12 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol13 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol14 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol15 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 375px!important;height: au=
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@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=
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td[class=3Ddevicewidth] .mcol2 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol9 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol10 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol11 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 280px!important;height: au=
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td[class=3Ddevicewidth] .mcol12 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 280px!important;height: au=
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=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
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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 - Q3 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
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" 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"B1431105103695"></a>
=09=09=09=09=09=09
<table style=3D"width: 100%; height: 100%;" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0">
<tbody>
<tr style=3D"height: 100px;" valign=3D"top">
<td style=3D"background-color: #c3c6c6; width: 10px; height: 200px;" valign=
=3D"top">
<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=
=3D"top">
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span><br><br><span style=3D"font-family: ar=
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l-010b:574/ct2_1/1?sid=3DTV2%3ASa2EegwSl"
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 title=3D"Contact Us"><span style=3D"font-family: arial,helvetica,sans-seri=
f; font-size: 9pt;">Contact Us</span></a></p>
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 title=3D"Downloadable"><span style=3D"font-size: 9pt;">Downloadable copy o=
f the newsletter</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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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"B1431105947264"></a>
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<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;">New California Agencies Created for Tax Collection and Appeals</s=
pan></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Recently enacted legislation Assembly Bill 102 (AB 102) strips the State =
Board of Equalization (BOE) of two of its core functions: collecting and ad=
ministering numerous taxes and fees, as well as hearing and deciding tax ap=
peals.&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3ASa2EegwSl"
 title=3D"New CA Agencies...">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;">Second Chance to Make Estate Tax Portability Election</span></str=
ong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS recently issued Revenue Procedure 2017-34, which grants (in some =
cases) an automatic extension of time to file an estate tax return for esta=
tes that were not required to file estate tax returns, but for which the ex=
ecutor would now like to make a portability election.</span>&nbsp; <a targe=
t=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3ASa2EegwSl"
 title=3D"Second Chance to..."><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;">How to Counterattack a Cyberattack</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">While organizations today enjoy the benefits from having systems connecte=
d to cyberspace, they must contend with the significant risks of theft, fra=
ud, and abuse. Therefore, it is necessary for businesses to take an active =
role in mitigating these risks. As potential threats become more sophistica=
ted and frequent, cybersecurity has become a top issue for boards of direct=
ors, management, investors, customers and other key stakeholders. These sta=
keholders have an interest in timely and useful information to validate tha=
t risks are adequately identified, properly mitigated, and that processes a=
re in place to minimize damage, recover data, and ensure continuous operati=
ons in the event of a breach.&nbsp; </span><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3ASa2EegwSl"
 title=3D"How to Counterattack..."><span style=3D"font-family: arial,helvet=
ica,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;">How to Divide Retirement Assets upon Divorce</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">There are several overriding rules that govern qualified retirement plans=
, including that plan assets are for the exclusive benefit of plan particip=
ants and that a participant=E2=80=99s benefit cannot be assigned to another=
 person. These rules conflict with the awarding of a portion of a participa=
nt=E2=80=99s retirement account to a spouse or other party in the case of d=
ivorce or other domestic separation. The solution is the Qualified Domestic=
 Relation Order (QDRO).&nbsp; <a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3ASa2EegwSl"
 title=3D"How to Divide...">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;">Connecting Technology to Benefit Society</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Inventions such as self-driving cars with GPS guidance, drones flying ind=
ependently to deliver packages, smart electric power grids that react to ch=
anging consumer usage, and wearable technology that monitors health and rep=
orts abnormalities to doctors, are an increasing part of our daily lives.&n=
bsp; <a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3ASa2EegwSl"
 title=3D"Connecting Technology to...">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"B1504036206881"></a>
=09=09=09<p><span style=3D"font-size: 18pt;"><strong><img src=3D"http://mar=
keting.windes.com/cdnr/58/acton/attachment/1671/f-0215/1/-/-/-/-/image.jpg"=
 alt=3D"" width=3D"900" height=3D"46" border=3D"0"></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"196" 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"B1504035653120"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1=
671/f-0213/1/-/-/-/-/image.jpg" alt=3D"" width=3D"163" height=3D"228" borde=
r=3D"0">=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Christy Selogie, CPA, MST</strong></span><br><span style=3D"font-=
family: arial,helvetica,sans-serif; font-size: 10pt;"><em>Senior Manager</e=
m></span><br><span style=3D"font-family: arial,helvetica,sans-serif; font-s=
ize: 10pt;"><em>Tax &amp; Accounting Services</em></span></p>

=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"B1504035642181"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Christy Selogie New Treasurer of Camp Fire Angeles Council</span>=
</strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Tax &amp; Accounting Senior Manager, Christy Selogie, is the new treasure=
r for Camp Fire Angeles Council, headquartered in Long Beach. Christy joine=
d the board in February and is excited to continue the long-standing tradit=
ion of involvement (over 40 years!) Windes has with Camp Fire.</span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Camp Fire has been serving young people and their families in the greater=
 Long Beach Area since 1923. The Council is chartered to serve Long Beach, =
Artesia, Bellflower, Cerritos and Signal Hill and currently provides servic=
es to Camp Fire groups from Orange County. Camp Fire offers a variety of in=
=E2=80=93 and after=E2=80=93school programs, including self-reliance progra=
ms, conflict resolution, youth empowerment, and most recently, after-school=
 enrichment programs that provide opportunities for at-risk youth and leade=
rship training.</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"196" 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"B1504035658574"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1=
671/f-0214/1/-/-/-/-/image.jpg" alt=3D"" width=3D"163" height=3D"232" borde=
r=3D"0">=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 10pt;">Norm DuBow</span></strong><br><em><span style=3D"font-family: ari=
al,helvetica,sans-serif; font-size: 10pt;">Director</span></em><br><em><spa=
n style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;">Infor=
mation Technology Services</span></em></p>

=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"B1504035647909"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Windes IT Director Chairs CalCPA Technology Interest Group</span>=
</strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Norm DuBow, Windes Information Technology Director, has been named Chair =
of the CalCPA Orange County/Long Beach Technology Interest Group. The group=
 is focused on the advancement of technology in public accounting. Norm has=
 been a member of the group for four years. Norm also serves on the CalCPA =
Statewide Technology Committee and was recently featured in a CalCPA market=
ing piece that highlighted the =E2=80=9CFinancial Professional=E2=80=9D mem=
bership category, recognizing the contribution of non-CPAs to the public ac=
counting profession.</span></p>

=09=09</td></tr>
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=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-020a/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=
=3D"881"></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"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-01=
0b/l-010b:574/ct18_0/1?sid=3DTV2%3ASa2EegwSl"
    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"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-01=
0b/l-010b:574/ct19_0/1?sid=3DTV2%3ASa2EegwSl"
    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"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-01=
0b/l-010b:574/ct20_0/1?sid=3DTV2%3ASa2EegwSl"
    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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 </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"https://marketing.windes.com/acton/ct/1671/s-026b-1709/Bct/l-01=
0b/l-010b:574/ct21_0/1?sid=3DTV2%3ASa2EegwSl"
    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>
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=09</table>

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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=
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e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
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