Envelope-to: marty@transocean.com
Delivery-date: Mon, 02 Oct 2017 05:29:13 -0700
DomainKey-Signature: a=rsa-sha1; c=nofws; q=dns; s=1671aoauth; d=windes.com;
 b=xUgFXwOINjEF61dOLIlLpNwRB9a84Z1gyqodWmydTbmZliQ9GsDgK2pGSt8U2EF08k6y3ofD1WQN
   +lGy8iyQM6f9DoFruZFwvT+asz7e2qiDvPil1DgDusxr0sIxJzWixMEO86NtAp3U27EQ0HNcehHx
   FbbRKalWkKy8FZkr+CM=;
Date: Mon, 2 Oct 2017 05:28:21 -0700 (PDT)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <VUTXUTTUUB$UYTZCXAWTUCCA@mail-out.est.act-on.net>
Subject: Tax Alerts - October 2017
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_325634010_1609454285.1506947301996"
Feedback-ID: 1671:s-026e-1710:a86082b04147c2
 
 Content preview:  To view this message in a browser: https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:574/ct0_1/1?sid=TV2%3Aq0eWrazii
    Image: To see the original, click here: https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:574/ct28_0/1?sid=TV2%3Aq0eWrazii
    [...] 
 
 Content analysis details:   (-1.5 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: ca.gov]
  0.5 KAM_NUMSUBJECT         Subject ends in numbers
 -0.0 SPF_PASS               SPF: sender matches SPF record
  0.0 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
 -0.0 RP_MATCHES_RCVD        Envelope sender domain matches handover relay domain
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to
                             background
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
 -0.1 DKIM_VALID_AU          Message has a valid DKIM or DK signature from author's
                             domain
X-Spam-Flag: NO

------=_Part_325634010_1609454285.1506947301996
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct0_1/1?sid=3DTV2%3Aq0eWrazii
=20
Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct28_0/1?sid=3DTV2%3Aq0eWrazii
=20
OCTOBER 2017 - TAX ALERTS

Dear Valued Clients and Friends,

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

https://windes.com/wp-content/uploads/2014/03/2017-October-Tax-Alerts.pdf

=C2=A9 2017 Windes, Inc.

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct29_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/protect-financial-identity-equifa=
x-data-breach/
=20
Protect Your Financial Identity from the Equifax Data Breach

The recent Equifax data breach has affected up to 143 million people,=20
according to Equifax. Consumers in the United States, Canada, and the=20
United Kingdom have had their names, credit card information, birth=20
dates, driver's license numbers, and social security numbers exposed.=20
The breach occurred during the summer of 2017, and was reported to the=20
public on September 7. At this point, it appears that the perpetrators=20
exploited a flaw in the Equifax website programming, enabling them to=20
access information that would normally be confidential. An investigation=20
is being conducted by several federal government agencies into the cause=20
and depth of the data loss. read more

https://windes.com/tax_alerts/protect-financial-identity-equifax-data-breac=
h/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct30_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/child-related-savings-often-overl=
ooked/
=20
Child-related Savings Often Overlooked

Parents incur a variety of expenses associated with children. As a=20
general rule, personal expenditures are not deductible. However, there=20
are several deductions and credits that help defray some of the costs=20
associated with raising children, including some costs related to=20
education. Some of the most common deductions and credits related to=20
minors are the dependency exemption, the child tax credit, and the=20
dependent care credit. Also not to be overlooked are tax-sheltered=20
savings plans used for education, such as the Coverdell Education=20
Savings Accounts (ESAs). read more

https://windes.com/tax_alerts/child-related-savings-often-overlooked/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct31_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/courts-loosen-conservation-easeme=
nt-rules/
=20
Courts Loosen up on Conservation Easement Rules

Two recent court cases indicate that, although use of a conservation=20
easement to gain a charitable deduction must continue to be arranged=20
with care, some flexibility in determining ultimate deductibility may be=20
beginning to be easier to come by. The IRS had been winning a string of=20
cases that affirmed its strict interpretation of Internal Revenue Code=20
(IRC) Section 170 on conservation easement. The two latest judicial=20
opinions, however, help give taxpayers some much-needed leeway in=20
proving that the rules were followed, keeping in mind that Congress=20
wanted to encourage conservation easements rather than have its rules=20
interpreted so strictly that they thwart that purpose. read more

https://windes.com/tax_alerts/courts-loosen-conservation-easement-rules/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct32_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/new-form-9/
=20
New Form I-9

U.S. Citizenship and Immigration Services (USCIS) released a new version=20
of Form I-9, Employment Eligibility Verification (Form I-9 07/17/17 N)=20
that must be used beginning on September 18, 2017. The November 14, 2016=20
version of Form I-9 was revised to include acceptable documents for=20
beneficiaries under a rule proposed by the Obama administration called=20
the "International Entrepreneur Rule". The rule would allow the=20
Department of Homeland Security (DHS) to use its "parole" authority to=20
grant a period of authorized stay, on a case-by-case basis, to foreign=20
entrepreneurs who demonstrate that their stay in the United States would=20
provide a significant public benefit through the potential for rapid=20
business growth and job creation. read more

https://windes.com/tax_alerts/new-form-9/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct33_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/distinguish-partnerships-arrangem=
ents/
=20
Distinguish Partnerships from Other Arrangements

A partnership is created when persons join together with the intent to=20
conduct unincorporated venture and share profits. Intent is determined=20
from facts and circumstances, including the division of profits and=20
losses, the ownership of capital, the conduct of parties, and whether a=20
written agreement exists. Despite such nuances in the process, however,=20
distinguishing the existence of a partnership from other joint=20
investments or ventures is often critical in determining tax liability=20
and reporting obligations. The factors often considered in the=20
determination of whether the participants in an enterprise intended to=20
form a partnership include: read more

https://windes.com/tax_alerts/distinguish-partnerships-arrangements/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct34_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/tax-law-assignment-income/
=20
Tax Law on "Assignment of Income"

Gross income is taxed to the individual who earns it or to an owner of=20
property that generates the income. Under the so-called "assignment of=20
income doctrine," a taxpayer may not avoid tax by assigning the right to=20
income to another. Specifically, the assignment of income doctrine holds=20
that a taxpayer who earns income from services that the taxpayer=20
performs or property that the taxpayer owns generally cannot avoid=20
liability for tax on that income by assigning it to another person or=20
entity. The doctrine is frequently applied to assignments to creditors,=20
controlled entities, family trusts and charities. read more

https://windes.com/tax_alerts/tax-law-assignment-income/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct35_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/taxpayers-pay-heavy-price-loans-4=
01ks/
=20
Taxpayers Pay Heavy Price for Loans from Their 401(k)s

For many people, taking out a loan from their 401(k) can help them=20
during some tight financial times. If done properly, it enables them to=20
access their savings for a short period of time, and any interest paid=20
is paid back to their 401(k) rather than to a bank or other creditor.=20
But, if taxpayers fail to comply with the terms of the loan, they will=20
face the following adverse consequences: read more

https://windes.com/tax_alerts/taxpayers-pay-heavy-price-loans-401ks/

This article is reproduced with permission from Spidell Publishing, Inc.

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct36_0/1?sid=3DTV2%3Aq0eWrazii
Target URL: https://windes.com/tax_alerts/multistate-tax-commission-volunta=
ry-disclosure-initiative-october-17/
=20
Multistate Tax Commission Voluntary Disclosure Initiative through=20
October 17

The Multistate Tax Commission (MTC) National Nexus Program includes a=20
total of 23 states, plus the District of Columbia, on its list of=20
participating states and jurisdictions in the special limited-time=20
voluntary disclosure initiative that began on August 17, 2017, and will=20
run through October 17, 2017. This program generally is being made=20
available to online sellers that have nexus with a participating state=20
as a result of having inventory located in a fulfillment center or=20
warehouse in that state operated by a defined "marketplace=20
provider/facilitator" or from other nexus-creating activities of a=20
marketplace provider/facilitator in the state. Under this program,=20
qualifying participants generally must prospectively collect and remit=20
applicable sales and use taxes, as well as file and pay any appropriate=20
corporate income and franchise taxes, in exchange for waiver of back tax=20
liabilities, penalties, and interest in that state. read more

https://windes.com/tax_alerts/multistate-tax-commission-voluntary-disclosur=
e-initiative-october-17/

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

https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct24_1/1?sid=3DTV2%3Aq0eWrazii

https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct25_1/1?sid=3DTV2%3Aq0eWrazii

https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct26_1/1?sid=3DTV2%3Aq0eWrazii

Forward To a Friend

https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/l-010b:57=
4/ct27_1/1?sid=3DTV2%3Aq0eWrazii

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.

---------------------------------------------------------------------------=
-----
Copyright =C2=A9 2017 Windes
Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
802, USA
&nbsp;
If you do not wish to receive future emails, click here
http://marketing.windes.com/acton/rif/1671/s-026e-1710/-/l-010b:574/l-010b/=
zout?sid=3DTV2%3Aq0eWrazii
 .
(You can also send your request to Customer Care at the street address abov=
e.)

------=_Part_325634010_1609454285.1506947301996
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

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

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

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

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

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

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

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

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

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

<a class=3D"msgHeader"
 id=3D"ct0_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct0_0/1?sid=3DTV2%3Aq0eWrazii">Click here</a> to view this messa=
ge in a browser window.

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

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

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

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

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

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

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

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

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

@media only screen and (max-width: 640px) {
td[class=3Ddevicewidth] .mcol1 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 430px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 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: 430px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 430px!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; }
td[class=3Ddevicewidth] .mcol22 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol23 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol23 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: 404px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 404px!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; }
td[class=3Ddevicewidth] .mcol22 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol23 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol23 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: 365px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 365px!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; }
td[class=3Ddevicewidth] .mcol22 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol23 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol23 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: 270px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 270px!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; }
td[class=3Ddevicewidth] .mcol22 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol23 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol23 img { max-width: 280px!important;height: au=
to!important; }
}
</style>

<style type=3D"text/css">
=09a[href^=3D"x-apple-data-detectors:"],=09a[href^=3D"tel:"] {
=09=09color: inherit;
=09=09font-size: inherit;
=09=09font-family: inherit;
=09=09text-decoration: inherit;
=09}
</style>
=09=09=09
=09<table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" c=
lass=3D"devicewidth">
=09
=09<tr><td width=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" style=3D"border-collapse: collapse;" width=3D"900" class=3D"devicewi=
dth"><tr><td valign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"=
transparent" style=3D"border-collapse: collapse; box-sizing: border-box; bo=
rder-top: none; border-right: none; border-left: none; border-bottom: none;=
"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 0px 0px 10px 0px;"
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431104642435"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/cx/687/logo1=
7.jpg" alt=3D"" width=3D"229" height=3D"85" border=3D"0">

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431104745103"></a>
=09=09=09=09=09=09
<table style=3D"height: 30px; width: 100%; background-color: #142d49;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>
<table style=3D"height: 30px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>

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

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

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">OCTOBER 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 October. In an effor=
t to best serve you, we will communicate beneficial updates throughout the =
year. We hope that this value-added service is useful to you.</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0=
081/1/-/-/-/-/image.png" alt=3D"" border=3D"0" width=3D"213" height=3D"89">=
</span></p>=20
<p><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"James Cordova...."><span style=3D"font-family: arial,helvetica,sa=
ns-serif; font-size: 12pt;">James A. Cordova, CPA, MST<br></span></a><span =
style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">Chairma=
n and Partner<br>Tax &amp; Accounting Services<br><a target=3D"_blank"
 href=3D"mailto: jcordova@windes.com">jcordova@windes.com</a></span></p>=20
<p>&nbsp;</p>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
><a target=3D"_blank"
 id=3D"ct2_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct2_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Windes">Windes<br><br></a><a target=3D"_blank"
 id=3D"ct3_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct3_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Tax & Accounting">Tax<br><br></a><a target=3D"_blank"
 id=3D"ct4_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct4_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Audit & Assurance">Audit</a><a target=3D"_blank"
 id=3D"ct5_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct5_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Tax & Accounting"><br></a></span><br><span style=3D"font-family: =
arial,helvetica,sans-serif; font-size: 9pt;"><a target=3D"_blank"
 id=3D"ct6_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct6_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
r><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;">=
<a target=3D"_blank"
 id=3D"ct7_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct7_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct8_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct8_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Careers">Careers</a><a target=3D"_blank"
 id=3D"ct7_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct7_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct9_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct9_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct9_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct9_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"About Us">About Us</a><a target=3D"_blank"
 id=3D"ct9_2"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct9_2/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct10_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct10_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Contact Us"><br>Contact Us<br></a><br><a target=3D"_blank"
 id=3D"ct11_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct11_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Downloadable">Downloadable Copy </a></span></p>
<p>&nbsp;<br><br><br><br></p>

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

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

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"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"B1504027365495"></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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct12_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct12_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0225/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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"B1504027371074"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Protect Your Financial Identity from the Equifax Data Breach</spa=
n></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The recent Equifax data breach has affected up to 143 million people, acc=
ording to Equifax. Consumers in the United States, Canada, and the United K=
ingdom have had their names, credit card information, birth dates, driver=
=E2=80=99s license numbers, and social security numbers exposed. The breach=
 occurred during the summer of 2017, and was reported to the public on Sept=
ember 7. At this point, it appears that the perpetrators exploited a flaw i=
n the Equifax website programming, enabling them to access information that=
 would normally be confidential. An investigation is being conducted by sev=
eral federal government agencies into the cause and depth of the data loss.=
&nbsp; </span><span style=3D"font-family: arial,helvetica,sans-serif; font-=
size: 12pt;"><a target=3D"_blank"
 id=3D"ct12_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct12_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Protect your Financial...">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"B1494027224750"></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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct13_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct13_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0224/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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"B1494027398579"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Child-related Savings Often Overlooked</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Parents incur a variety of expenses associated with children. As a genera=
l rule, personal expenditures are not deductible. However, there are severa=
l deductions and credits that help defray some of the costs associated with=
 raising children, including some costs related to education. Some of the m=
ost common deductions and credits related to minors are the dependency exem=
ption, the child tax credit, and the dependent care credit. Also not to be =
overlooked are tax-sheltered savings plans used for education, such as the =
Coverdell Education Savings Accounts (ESAs).&nbsp; <a target=3D"_blank"
 id=3D"ct13_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct13_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Child-related Savings...">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"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
   <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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct14_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct14_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0223/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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"B1494027517748"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><strong>Courts Loosen up on Conservation Easement Rules</strong> </span><=
/p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Two recent court cases indicate that, although use of a conservation ease=
ment to gain a charitable deduction must continue to be arranged with care,=
 some flexibility in determining ultimate deductibility may be beginning to=
 be easier to come by. The IRS had been winning a string of cases that affi=
rmed its strict interpretation of Internal Revenue Code (IRC) Section 170 o=
n conservation easement. The two latest judicial opinions, however, help gi=
ve taxpayers some much-needed leeway in proving that the rules were followe=
d, keeping in mind that Congress wanted to encourage conservation easements=
 rather than have its rules interpreted so strictly that they thwart that p=
urpose.&nbsp; <a target=3D"_blank"
 id=3D"ct14_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct14_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Courts Loosen up...">read more</a><br></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct15_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct15_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-022a/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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;">New Form I-9</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">U.S. Citizenship and Immigration Services (USCIS) released a new version =
of Form I-9, Employment Eligibility Verification (Form I-9 07/17/17 N) that=
 must be used beginning on September 18, 2017. The November 14, 2016 versio=
n of Form I-9 was revised to include acceptable documents for beneficiaries=
 under a rule proposed by the Obama administration called the =E2=80=9CInte=
rnational Entrepreneur Rule=E2=80=9D. The rule would allow the Department o=
f Homeland Security (DHS) to use its =E2=80=9Cparole=E2=80=9D authority to =
grant a period of authorized stay, on a case-by-case basis, to foreign entr=
epreneurs who demonstrate that their stay in the United States would provid=
e a significant public benefit through the potential for rapid business gro=
wth and job creation.&nbsp; <a target=3D"_blank"
 id=3D"ct15_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct15_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"New Form I-9">read more</a><br></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct16_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct16_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0226/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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;">Distinguish Partnerships from Other Arrangements</span></strong><=
/p>
<p style=3D"text-align: left;"><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;">A partnership is created when persons join to=
gether with the intent to conduct&nbsp; unincorporated venture and share pr=
ofits. Intent is determined from facts and circumstances, including the div=
ision of profits and losses, the ownership of capital, the conduct of parti=
es, and whether a written agreement exists. Despite such nuances in the pro=
cess, however, distinguishing the existence of a partnership from other joi=
nt investments or ventures is often critical in determining tax liability a=
nd reporting obligations. The factors often considered in the determination=
 of whether the participants in an enterprise intended to form a partnershi=
p include:&nbsp; <a target=3D"_blank"
 id=3D"ct16_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct16_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Distinguish Partnerships from...">read more</a><br></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"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"B1506119112342"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"center"><a t=
arget=3D"_blank"
        id=3D"ct17_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct17_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0222/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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"B1506119131115"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Tax Law on =E2=80=9CAssignment of Income=E2=80=9D</span></strong>=
</p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Gross income is taxed to the individual who earns it or to an owner of pr=
operty that generates the income. Under the so-called =E2=80=9Cassignment o=
f income doctrine,=E2=80=9D a taxpayer may not avoid tax by assigning the r=
ight to income to another. Specifically, the assignment of income doctrine =
holds that a taxpayer who earns income from services that the taxpayer perf=
orms or property that the taxpayer owns generally cannot avoid liability fo=
r tax on that income by assigning it to another person or entity. The doctr=
ine is frequently applied to assignments to creditors, controlled entities,=
 family trusts and charities.&nbsp; <a target=3D"_blank"
 id=3D"ct17_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct17_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Tax Law on...">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"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%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct18_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct18_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0228/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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;">Taxpayers Pay Heavy Price for Loans from Their 401(k)s</span></st=
rong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">For many people, taking out a loan from their 401(k) can help them during=
 some tight financial times. If done properly, it enables them to access th=
eir savings for a short period of time, and any interest paid is paid back =
to their 401(k) rather than to a bank or other creditor. But, if taxpayers =
fail to comply with the terms of the loan, they will face the following adv=
erse consequences:&nbsp; <a target=3D"_blank"
 id=3D"ct18_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct18_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Taxpayers Pay Heavy...">read more</a></span></p>
<p style=3D"text-align: right;"><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><span sty=
le=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">This artic=
le is reproduced with permission from Spidell Publishing, Inc.</span></em><=
/span></span></span></p>
<p style=3D"text-align: right;">&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"B1506119125774"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"center"><a t=
arget=3D"_blank"
        id=3D"ct19_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/=
l-010b/l-010b:574/ct19_0/1?sid=3DTV2%3Aq0eWrazii"><img border=3D"0" width=
=3D"186" style=3D"max-width: 100% !important; height: auto; display:block !=
important;  font-size: 12px;" alt=3D"" title=3D"" src=3D"http://marketing.w=
indes.com/cdnr/58/acton/attachment/1671/f-0221/2/-/-/-/-/image.jpg" height=
=3D"148"></a></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"B1506119136841"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Multistate Tax Commission Voluntary Disclosure Initiative through=
 October 17</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Multistate Tax Commission (MTC) National Nexus Program includes a tot=
al of 23 states, plus the District of Columbia, on its list of participatin=
g states and jurisdictions in the special limited-time voluntary disclosure=
 initiative that began on August 17, 2017, and will run through October 17,=
 2017. This program generally is being made available to online sellers tha=
t have nexus with a participating state as a result of having inventory loc=
ated in a fulfillment center or warehouse in that state operated by a defin=
ed =E2=80=9Cmarketplace provider/facilitator=E2=80=9D or from other nexus-c=
reating activities of a marketplace provider/facilitator in the state. Unde=
r this program, qualifying participants generally must prospectively collec=
t and remit applicable sales and use taxes, as well as file and pay any app=
ropriate corporate income and franchise taxes, in exchange for waiver of ba=
ck tax liabilities, penalties, and interest in that state.&nbsp; <a target=
=3D"_blank"
 id=3D"ct19_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct19_1/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"Multistate Tax Commision...">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;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431966901095"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Helpful Links</strong></span></p>
<p><a target=3D"_blank"
 id=3D"ct20_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct20_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"IRS"><span style=3D"font-family: arial, helvetica, sans-serif; fo=
nt-size: 12pt;">Internal Revenue Service (IRS)</span></a></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct21_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct21_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct22_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct22_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"FTB">Franchise Tax Board (FTB)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct23_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-010b/=
l-010b:574/ct23_0/1?sid=3DTV2%3Aq0eWrazii"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at&nbsp;<a target=3D"_blank"
=09=09=09 href=3D"mailto:taxalerts@windes.com">taxalerts@windes.com</a>&nbs=
p;or any tax professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Tax &amp; Accounting Services</strong></span></p>=20
<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
 <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"ct24_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-01=
0b/l-010b:574/ct24_0/1?sid=3DTV2%3Aq0eWrazii"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct25_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-01=
0b/l-010b:574/ct25_0/1?sid=3DTV2%3Aq0eWrazii"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct26_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-01=
0b/l-010b:574/ct26_0/1?sid=3DTV2%3Aq0eWrazii"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
  </tr>=20
 </tbody>=20
</table>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=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"ct27_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-026e-1710/Bct/l-01=
0b/l-010b:574/ct27_0/1?sid=3DTV2%3Aq0eWrazii"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
  </tr>=20
 </tbody>=20
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B85"></a>
=09=09=09=09=09=09
<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes has 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>

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

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

<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-026e-1710/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3Aq0eWrazii">click here</a>.</span><br /><span styl=
e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
 also send your request to <strong>Customer Care</strong> at the street add=
ress above.)</span></p>
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-026e-1710/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
=09=09=09=09</td></tr>
=09=09</table>
=09</td></tr></table>
</div>
</body>

</html>
------=_Part_325634010_1609454285.1506947301996--