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Date: Wed, 8 Nov 2017 09:42:02 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <VTZUTZCWWA$UYUTUZVCVVYZV@mail-out.est.act-on.net>
Subject: Tax Alerts - November 2017
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To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/l-010b:57=
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=20
NOVEMBER 2017 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for November. 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

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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-November-Tax-Alerts.pdf

=C2=A9 2017 Windes, Inc.

Image:=20
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4/ct33_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/wp-content/uploads/2014/03/2017-Tax-Data-Sch=
edule.pdf
=20
2017 Tax Data Schedules

Brooke Sigler and Teresa Schacherer from Windes have produced a=20
user-friendly tax data schedules for 2017. It contains both federal and=20
state tax information along with other important information.

Click here to view the schedule

https://windes.com/wp-content/uploads/2014/03/2017-Tax-Data-Schedule.pdf

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4/ct34_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/repealing-estate-tax-affect/
=20
How Repealing the Estate Tax Could Affect You

House Republicans narrowly adopted a budget resolution on October 26,=20
another step toward accomplishing tax reform by the end of the year. But=20
with democratic congress members up in arms, and division in the GOP=20
ranks, it remains unclear whether a comprehensive reform bill will come=20
to a vote at all, much less hit President Trump's desk in December. read=20
more

https://windes.com/tax_alerts/repealing-estate-tax-affect/

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4/ct35_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/tax-reform-introduced/
=20
Tax Reform Introduced

The U.S. House of Representatives' Committee on Ways and Means=20
introduced the Tax Cuts and Jobs Act of 2017. There will certainly be=20
many negotiations over the provisions in the bill, and we expect changes=20
along the way. read more

https://windes.com/tax_alerts/tax-reform-introduced/

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

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4/ct36_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/social-security-wage-nanny-tax-th=
reshold-increases-2018/
=20
Social Security Wage and Nanny Tax Threshold Increases for 2018

The Social Security Administration has announced that the wage base for=20
computing the Social Security tax (OASDI) in 2018 will increase to=20
$128,700, up from $127,200 for 2017. read more

https://windes.com/tax_alerts/social-security-wage-nanny-tax-threshold-incr=
eases-2018/

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4/ct37_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/2018-qualified-retirement-plan-am=
ounts/
=20
2018 Qualified Retirement Plan Amounts

The IRS published cost-of-living adjustments to various qualified=20
retirement plans and related amounts for 2018. Many of the limits=20
pertaining to pension and other retirement plans have changed. For=20
instance, the (1) benefit limit for defined benefit plans has increased=20
from $215,000 to $220,000; (2) defined contribution plan limit has=20
increased from $54,000 to $55,000; and (3) elective deferral limit for=20
employees participating in 401(k), 403(b), and most 457 plans has=20
increased from $18,000 to $18,500. However, some limits remain the same.=20
read more

https://windes.com/tax_alerts/2018-qualified-retirement-plan-amounts/

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4/ct38_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/reduction-2017-disaster-tax-relie=
f-bill/
=20
Reduction in the 2017 Disaster Tax Relief Bill

On September 29, President Trump signed into law H.R. 3823, the=20
"Disaster Tax Relief and Airport and Airway Extension Act of 2017." The=20
Act provides temporary tax relief to victims of Hurricanes Harvey, Irma,=20
and Maria. Businesses that qualify for relief may claim a new "employee=20
retention tax credit" of up to $2,400 for qualified wages paid to=20
eligible employees. Relief for individuals includes, among other things,=20
loosened restrictions for claiming personal casualty losses, tax-favored=20
withdrawals from retirement plans, and the option of using current or=20
prior year's income for purposes of claiming the earned income and child=20
tax credits. read more

https://windes.com/tax_alerts/reduction-2017-disaster-tax-relief-bill/

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4/ct39_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/tax-writers-set-begin-reform-prop=
osals/
=20
Tax Writers Set to Begin Reform Proposals

Tax writers in Congress are set to begin debating and writing tax reform=20
legislation. The White House and GOP leaders in Congress had released a=20
framework for tax reform. The framework sets out broad principles for=20
tax reform, leaving the details to the two tax-writing committees: the=20
House Ways and Means Committee and the Senate Finance Committee. How=20
quickly lawmakers will write and pass tax legislation is unclear. What=20
is clear is that tax reform is definitely one of the top issues on=20
Congress' fall agenda. read more

https://windes.com/tax_alerts/tax-writers-set-begin-reform-proposals/

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4/ct40_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/irs-audit-coverage-declines/
=20
IRS Audit Coverage Declines

IRS Exam staffing in fiscal year (FY) 2016, the latest tax year with=20
statistics available, reached a 20-year low. As a result, the Treasury=20
Inspector General for Tax Administration (TIGTA) has reported that the=20
IRS undertook fewer audits. read more

https://windes.com/tax_alerts/irs-audit-coverage-declines/

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4/ct41_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/claim-payroll-credit-qualified-re=
search-expenses/
=20
Claim Payroll Credit for Qualified Research Expenses

IRS Chief Counsel, in generic legal advice (AM-2017-003), recently=20
described when a qualified employer may take into account the payroll=20
tax credit for increasing research activities. The Protecting Americans=20
from Tax Hikes Act of 2015 (PATH Act) created the payroll credit aimed=20
at start-ups with little or no income tax liabilities. This tax break=20
allows taxpayers to get the cash benefit of the payroll tax credit=20
sooner as they reduce their payroll tax liability as payroll payments=20
are made, instead of having to wait until the end of the quarter to=20
receive the credit. read more

https://windes.com/tax_alerts/claim-payroll-credit-qualified-research-expen=
ses/

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4/ct42_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/claim-credit-foreign-adoption/
=20
Claim the Credit for a Foreign Adoption

Adoption credit is eligible for foreign adoption. However, there are=20
special timing rules for foreign adoptions. These rules differ from the=20
timing rules for domestic adoptions and impact when the taxpayers may=20
claim qualified adoption expenses. read more

https://windes.com/tax_alerts/claim-credit-foreign-adoption/

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4/ct43_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/wary-unsolicited-calls-irs/
=20
Be Wary of Unsolicited Calls from the IRS

Taxpayers who get an unexpected or unsolicited phone call from the IRS=20
should be wary =E2=80=93 it is probably a scam. read more

https://windes.com/tax_alerts/wary-unsolicited-calls-irs/

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4/ct44_0/1?sid=3DTV2%3AfzISipcn9
Target URL: https://windes.com/tax_alerts/repairs-maintenance-show-work/
=20
Repairs and Maintenance: Show Your Work

A recent case serves as a reminder of maintaining contemporaneous=20
records of work being done on a rental property. The taxpayer kept=20
records of all of his expenses but failed to document the work he=20
claimed he did on the property and was therefore unable to show he was=20
not using the property for personal purposes. read more

https://windes.com/tax_alerts/repairs-maintenance-show-work/

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

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

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About Windes

With 91 years in business, Windes has more than 150 professionals in=20
three offices located in Long Beach, Irvine, and Los Angeles. The firm=20
offers a full range of services, including: audit and assurance, cost=20
segregation, employee benefits, estate and trust planning, human=20
resources recruiting and consulting, and tax planning, consulting and=20
compliance. The firm focuses on the needs of privately held businesses,=20
nonprofit organizations, and high-net-worth individuals. Windes is an=20
independent member of Baker Tilly International.

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;}
}

/*##############################################*/
/*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: 430px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 430px!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; }
td[class=3Ddevicewidth] .mcol24 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol24 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol25 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol25 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol26 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol26 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol27 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol27 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol28 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol28 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol29 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol29 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol30 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol30 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol31 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol31 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: 404px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 404px!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; }
td[class=3Ddevicewidth] .mcol24 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol24 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol25 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol25 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol26 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol26 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol27 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol27 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol28 { width: 404px!important; }
td[class=3Ddevicewidth] .mcol28 img { max-width: 404px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol29 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol29 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol30 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol30 img { max-width: 414px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol31 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol31 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; }
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" 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=
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-/-/image.jpg" height=3D"165"></td>=20
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</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;">NOVEMBER 2017 - TAX ALERTS</span></strong></p>=
=20
<div align=3D"center">
 <hr size=3D"3" width=3D"100%" align=3D"center">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes is pleased to provide you with tax alerts for November. In an effo=
rt 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-0272-1711/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3AfzISipcn9"
 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>
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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;"
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100%"
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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;"=
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 title=3D"Downloadable">Downloadable Copy </a></span></p>
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lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
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<td style=3D"text-align: center;"><span style=3D"color: #ffffff;"><span sty=
le=3D"font-family: arial,helvetica neue,helvetica,sans-serif;"><span style=
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h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"196" class=3D"devicewidth" bgcolor=3D"#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-0272-1711/Bct/=
l-010b/l-010b:574/ct12_0/1?sid=3DTV2%3AfzISipcn9"><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-0236/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
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    </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;">2017 Tax Data Schedules</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Brooke Sigler and Teresa Schacherer from Windes have produced a user-frie=
ndly tax data schedules for 2017. It contains both federal and state tax in=
formation along with other important information. <br><br><a target=3D"_bla=
nk"
 id=3D"ct12_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct12_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"2017 Tax Data Schedule">Click here to view the schedule</a></span=
><br>&nbsp;<br><br></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"B1510013011832"></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"ct13_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct13_0/1?sid=3DTV2%3AfzISipcn9"><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-023b/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"B1510013037052"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">How Repealing the Estate Tax Could Affect You</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">House Republicans narrowly adopted a budget resolution on October 26, ano=
ther step toward accomplishing tax reform by the end of the year. But with =
democratic congress members up in arms, and division in the GOP ranks, it r=
emains unclear whether a comprehensive reform bill will come to a vote at a=
ll, much less hit President Trump=E2=80=99s desk in December.&nbsp; <a targ=
et=3D"_blank"
 id=3D"ct13_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct13_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"How Repealing the...">read more</a><br><br><br><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"B1510013028615"></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"ct14_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct14_0/1?sid=3DTV2%3AfzISipcn9"><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-023a/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"B1510013042399"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Tax Reform Introduced</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The U.S. House of Representatives' Committee on Ways and Means introduced=
 the Tax Cuts and Jobs Act of 2017. There will certainly be many negotiatio=
ns over the provisions in the bill, and we expect changes along the way.&nb=
sp; <a target=3D"_blank"
 id=3D"ct14_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct14_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Tax Reform Introduced...">read more</a><br></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"font-family: arial,helvetica,s=
ans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><span styl=
e=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">This articl=
e is reproduced with permission from Spidell Publishing, Inc.<br><br><br></=
span></em></span></span></span></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"ct15_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct15_0/1?sid=3DTV2%3AfzISipcn9"><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-022d/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;">Social Security Wage and Nanny Tax Threshold Increases for 2018</=
span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Social Security Administration has announced that the wage base for c=
omputing the Social Security tax (OASDI) in 2018 will increase to $128,700,=
 up from $127,200 for 2017.</span><span style=3D"font-family: arial,helveti=
ca,sans-serif; font-size: 12pt;">&nbsp; <a target=3D"_blank"
 id=3D"ct15_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct15_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Social Security Wage...">read more</a></span><br><br><br><br><br>=
<br></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"ct16_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct16_0/1?sid=3DTV2%3AfzISipcn9"><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-022e/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><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">2018 Qualified Retirement Plan Amounts</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS published cost-of-living adjustments to various qualified retirem=
ent plans and related amounts for 2018. Many of the limits pertaining to pe=
nsion and other retirement plans have changed. For instance, the (1) benefi=
t limit for defined benefit plans has increased from $215,000 to $220,000; =
(2) defined contribution plan limit has increased from $54,000 to $55,000; =
and (3) elective deferral limit for employees participating in 401(k), 403(=
b), and most 457 plans has increased from $18,000 to $18,500. However, some=
 limits remain the same.&nbsp; <a target=3D"_blank"
 id=3D"ct16_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct16_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"2018 Qualified Retirement...">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
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    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct17_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct17_0/1?sid=3DTV2%3AfzISipcn9"><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-022f/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
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    </table> </td>=20
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</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;">Reduction in the 2017 Disaster Tax Relief Bill</span></strong></p=
>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">On September 29, President Trump signed into law H.R. 3823, the "Disaster=
 Tax Relief and Airport and Airway Extension Act of 2017." The Act provides=
 temporary tax relief to victims of Hurricanes Harvey, Irma, and Maria. Bus=
inesses that qualify for relief may claim a new "employee retention tax cre=
dit" of up to $2,400 for qualified wages paid to eligible employees. Relief=
 for individuals includes, among other things, loosened restrictions for cl=
aiming personal casualty losses, tax-favored withdrawals from retirement pl=
ans, and the option of using current or prior year's income for purposes of=
 claiming the earned income and child tax credits.&nbsp; </span><span><a ta=
rget=3D"_blank"
 id=3D"ct17_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct17_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Reduction in the..."><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;">read more</span></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"ct18_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct18_0/1?sid=3DTV2%3AfzISipcn9"><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-0230/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
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    </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;">Tax Writers Set to Begin Reform Proposals</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Tax writers in Congress are set to begin debating and writing tax reform =
legislation. The White House and GOP leaders in Congress had released a fra=
mework for tax reform. The framework sets out broad principles for tax refo=
rm, leaving the details to the two tax-writing committees: the House Ways a=
nd Means Committee and the Senate Finance Committee. How quickly lawmakers =
will write and pass tax legislation is unclear. What is clear is that tax r=
eform is definitely one of the top issues on Congress=E2=80=99 fall agenda.=
</span><span><span style=3D"font-family: arial,helvetica,sans-serif; font-s=
ize: 12pt;">&nbsp; <a target=3D"_blank"
 id=3D"ct18_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct18_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Tax Writers Set...">read more</a><br><br></span></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"ct19_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct19_0/1?sid=3DTV2%3AfzISipcn9"><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-0235/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
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    </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;">IRS Audit Coverage Declines<br></span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">IRS Exam staffing in fiscal year (FY) 2016, the latest tax year with stat=
istics available, reached a 20-year low. As a result, the Treasury Inspecto=
r General for Tax Administration (TIGTA) has reported that the IRS undertoo=
k fewer audits.&nbsp;</span>&nbsp; <span style=3D"font-family: arial,helvet=
ica,sans-serif; font-size: 12pt;"><a target=3D"_blank"
 id=3D"ct19_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct19_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"IRS Audit Coverage...">read more</a><br><br><br><br><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"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"ct20_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct20_0/1?sid=3DTV2%3AfzISipcn9"><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-0231/2/-/-/-/-/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;">Claim Payroll Credit for Qualified Research Expenses</span></stro=
ng></p>
<p style=3D"text-align: left;"><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;">IRS Chief Counsel, in generic legal advice (A=
M-2017-003), recently described when a qualified employer may take into acc=
ount the payroll tax credit for increasing research activities. The Protect=
ing Americans from Tax Hikes Act of 2015 (PATH Act) created the payroll cre=
dit aimed at start-ups with little or no income tax liabilities. This tax b=
reak allows taxpayers to get the cash benefit of the payroll tax credit soo=
ner as they reduce their payroll tax liability as payroll payments are made=
, instead of having to wait until the end of the quarter to receive the cre=
dit.&nbsp; <a target=3D"_blank"
 id=3D"ct20_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct20_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Claim Payroll Credit...">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"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"ct21_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct21_0/1?sid=3DTV2%3AfzISipcn9"><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-0232/2/-/-/-/-/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;">Claim the Credit for a Foreign Adoption</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Adoption credit is eligible for foreign adoption. However, there are spec=
ial timing rules for foreign adoptions. These rules differ from the timing =
rules for domestic adoptions and impact when the taxpayers may claim qualif=
ied adoption expenses.&nbsp; <a target=3D"_blank"
 id=3D"ct21_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct21_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Claim the Credit...">read more</a><br><br><br><br><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 transparent; border-left: none; border-bottom: non=
e;"
=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"B1509056011820"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
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  <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"ct22_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct22_0/1?sid=3DTV2%3AfzISipcn9"><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-0233/2/-/-/-/-/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"B1509056030374"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Be Wary of Unsolicited Calls from the IRS</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Taxpayers who get an unexpected or unsolicited phone call from the IRS sh=
ould be wary =E2=80=93 it is probably a scam.&nbsp; <a target=3D"_blank"
 id=3D"ct22_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct22_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Be Wary of...">read more</a></span><br><br><br><br><br><br></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 transparent; border-left: none; border-bottom: non=
e;"
=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"B1509056213256"></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"ct23_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/=
l-010b/l-010b:574/ct23_0/1?sid=3DTV2%3AfzISipcn9"><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-0234/2/-/-/-/-/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"B1509056229363"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Repairs and Maintenance: Show Your Work</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">A recent case serves as a reminder of maintaining contemporaneous records=
 of work being done on a rental property. The taxpayer kept records of all =
of his expenses but failed to document the work he claimed he did on the pr=
operty and was therefore unable to show he was not using the property for p=
ersonal purposes.&nbsp; <a target=3D"_blank"
 id=3D"ct23_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct23_1/1?sid=3DTV2%3AfzISipcn9"
 title=3D"Repairs and Maintenance...">read more</a><br></span></p>
<p style=3D"text-align: right;">&nbsp;<span style=3D"font-family: arial,hel=
vetica,sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,helv=
etica,sans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><sp=
an style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">This=
 article is reproduced with permission from Spidell Publishing, Inc.</span>=
</em></span></span></span></p>
<p style=3D"text-align: right;">&nbsp;</p>
<p style=3D"text-align: right;">&nbsp;</p>
<hr>
<p style=3D"text-align: right;">&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"ct24_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct24_0/1?sid=3DTV2%3AfzISipcn9"
 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"ct25_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct25_0/1?sid=3DTV2%3AfzISipcn9"
 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"ct26_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct26_0/1?sid=3DTV2%3AfzISipcn9"
 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"ct27_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-010b/=
l-010b:574/ct27_0/1?sid=3DTV2%3AfzISipcn9"
 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
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0pt;">Share this content</span></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct28_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-01=
0b/l-010b:574/ct28_0/1?sid=3DTV2%3AfzISipcn9"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
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    id=3D"ct29_0"
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0b/l-010b:574/ct29_0/1?sid=3DTV2%3AfzISipcn9"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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    id=3D"ct30_0"
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0b/l-010b:574/ct30_0/1?sid=3DTV2%3AfzISipcn9"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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    id=3D"ct31_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0272-1711/Bct/l-01=
0b/l-010b:574/ct31_0/1?sid=3DTV2%3AfzISipcn9"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
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=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
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>
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=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-0272-1711/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3AfzISipcn9">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-0272-1711/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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