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Date: Fri, 1 Dec 2017 14:57:30 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <VCTYUABTZ$UYUVUZCTYTZTV@mail-out.est.act-on.net>
Subject: Tax Alerts - December 2017
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To view this message in a browser:
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=20
DECEMBER 2017 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for December. 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/2017/12/2017-December-Tax-Alerts.pdf

=C2=A9 2017 Windes, Inc.

Image:=20
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4/ct29_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/year-end-tax-planning-2017-challe=
nges-opportunities/
=20
Year-End Tax Planning for 2017: Challenges and Opportunities

Year-end tax planning can provide most taxpayers with a good way to=20
lower a tax bill that will be waiting for them when they file their 2017=20
tax return in 2018. Since tax liability is primarily linked to each=20
calendar tax year, once December 31, 2017 passes, your 2017 tax=20
liability, for the most part, will most likely be set in stone. read=20
more

https://windes.com/tax_alerts/year-end-tax-planning-2017-challenges-opportu=
nities/

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4/ct30_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/computing-nanny-tax/
=20
Computing the Nanny Tax

For purposes of federal tax, employers must withhold and pay FICA taxes=20
(7.65%) if they paid a household employee cash wages of at least $2,000=20
in 2016 or 2017 ($2,100 in 2018). Employers must pay FUTA tax (6%) if=20
they paid total cash wages of at least $1,000 in a calendar quarter to=20
household employees. A homeowner may be an "employer" to a housekeeper=20
or, if enough evidence is shown, merely a recipient of services by an=20
independent contractor or self-employed individual. read more

https://windes.com/tax_alerts/computing-nanny-tax/

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4/ct31_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/aca-requirements-remain-white-hou=
se-seeks-changes/
=20
ACA Requirements Remain While the White House Seeks Changes

As the 2018 filing season nears, the IRS is reminding taxpayers that the=20
Affordable Care Act (ACA) remains on the books. The ACA's reporting=20
requirements for individuals have not been changed by Congress. However,=20
the Trump Administration has proposed administrative changes to the ACA,=20
which could expand health reimbursement arrangements (HRAs), the use of=20
short-term, limited duration health insurance, and association health=20
plans. read more

https://windes.com/tax_alerts/aca-requirements-remain-white-house-seeks-cha=
nges/

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4/ct32_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/holiday-gift-giving-guidance-busi=
nesses/
=20
Holiday Gift-giving Guidance for Businesses

Holiday gifts made to customers are generally deductible as ordinary and=20
necessary business expenses as long as the taxpayer can demonstrate that=20
such gifts maintain or improve customer goodwill. Such gifts must bear a=20
direct relationship to the taxpayer's business and must be made with a=20
reasonable expectation of a financial return commensurate with the=20
amount of the gift. However, the $25 annual limitation per recipient on=20
deductibility is applicable to holiday gifts, unless a statutory=20
exception applies. read more

https://windes.com/tax_alerts/holiday-gift-giving-guidance-businesses/

Image:=20
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4/ct33_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/proposed-regulations-tax-audit-ru=
les-partnerships/
=20
Proposed Regulations on Tax Audit Rules for Partnerships

The IRS has issued proposed regulations on new tax audit rules for=20
partnerships. The regulations are scheduled to become effective January=20
1, 2018. The partnerships, including limited liability companies, should=20
consider amending their partnership or LLC agreements to address the new=20
rules. read more

https://windes.com/tax_alerts/proposed-regulations-tax-audit-rules-partners=
hips/

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4/ct34_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/tax_alerts/updates-new-office-tax-appeals/
=20
Updates on the New Office of Tax Appeals

The Taxpayer Transparency and Fairness Act of 2017, which took effect=20
July 1, 2017, restructured the California State Board of Equalization=20
and separated its functions among these three separate entities: read=20
more

https://windes.com/tax_alerts/updates-new-office-tax-appeals/

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

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Target URL: https://windes.com/tax_alerts/reduce-avoid-estimated-tax-penalt=
ies-2017/
=20
Reduce or Avoid Estimated Tax Penalties

for 2017

The IRS reminded taxpayers who were assessed an estimated tax penalty=20
for tax year 2016 that they still have time to take steps to reduce or=20
eliminate the penalty for 2017 and future years. To help raise awareness=20
about the growing number of estimated tax penalties, the IRS has=20
launched a new "Pay as You Go, So You Don't Owe" web page. The IRS.gov=20
page has tips and resources designed to help taxpayers, including those=20
involved in the sharing economy, better understand tax withholding,=20
making estimated tax payments and avoiding an unexpected penalty. read=20
more

https://windes.com/tax_alerts/reduce-avoid-estimated-tax-penalties-2017/

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4/ct36_0/1?sid=3DTV2%3AZetN3wGRB
=20
Social Security Wage Base Revised for 2018

The Social Security Administration has announced that the wage base for=20
computing the Social Security tax (OASDI) in 2018 has been reduced to=20
$128,400 from the original amount of $128,700. The agency said the lower=20
wage base is due to approximately 500,000 corrected year 2016 W-2s=20
provided to Social Security in late October 2017 by a national payroll=20
service provider that resulted in re-evaluation of three items used in=20
the computation of Social Security benefits.

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4/ct37_0/1?sid=3DTV2%3AZetN3wGRB
Target URL: https://windes.com/wp-content/uploads/2017/11/2017-December-Tax=
-Alerts-Comparison-of-the-Proposed-House-and-Senate-Tax-Bills-.pdf
=20
Comparison of the Proposed House and Senate Tax Bills

At the present time, the House has passed its tax bill. If the Senate=20
bill is approved, a conference committee will be formed to reconcile the=20
two versions. If the differences can be resolved quickly, it may be=20
possible to see tax reform legislation by Christmas. We will keep you=20
updated.

Following are some key provisions of the proposed tax bills. read more

https://windes.com/wp-content/uploads/2017/11/2017-December-Tax-Alerts-Comp=
arison-of-the-Proposed-House-and-Senate-Tax-Bills-.pdf

Helpful Links

Internal Revenue Service (IRS)

https://www.irs.gov/

Board of Equalization (BOE)

http://www.boe.ca.gov/

Franchise Tax Board (FTB)

http://www.ftb.ca.gov/forms/search/index.aspx

Employment Development Department (EDD)

http://www.edd.ca.gov/

If you have any questions regarding the above information, please=20
contact us at taxalerts@windes.com or any tax professional at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Tax & Accounting Services

Share this content=20

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About Windes

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

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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: 440px!important; }
td[class=3Ddevicewidth] .mcol24 img { max-width: 440px!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; }
}
@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: 414px!important; }
td[class=3Ddevicewidth] .mcol24 img { max-width: 414px!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; }
}
@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: 365px!important; }
td[class=3Ddevicewidth] .mcol22 img { max-width: 365px!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; }
td[class=3Ddevicewidth] .mcol24 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol24 img { max-width: 375px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol25 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol25 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; }
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er=3D"0">
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<td>&nbsp;</td>
</tr>
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%">

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padding-left:0px; padding-right:0px;">
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 <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
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 </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;">DECEMBER 2017 - TAX ALERTS</span></strong></p>=
=20
<div align=3D"center">
 <hr align=3D"center" size=3D"3" width=3D"100%">
</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 December. 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-0274-1712/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3AZetN3wGRB"
 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;"=
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 id=3D"ct2_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct2_0/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Windes">Windes<br><br></a><a target=3D"_blank"
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l-010b:574/ct6_0/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
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l-010b:574/ct11_0/1?sid=3DTV2%3AZetN3wGRB"
 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;">
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 <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"ct12_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct12_0/1?sid=3DTV2%3AZetN3wGRB"><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-0241/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
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  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
ass=3D"devicewidth" bgcolor=3D"transparent" style=3D"border-collapse: colla=
pse; box-sizing: border-box; border-top: none; border-right: none; border-l=
eft: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1504027371074"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Year-End Tax Planning for 2017: Challenges and Opportunities</spa=
n></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Year-end tax planning can provide most taxpayers with a good way to lower=
 a tax bill that will be waiting for them when they file their 2017 tax ret=
urn in 2018. Since tax liability is primarily linked to each calendar tax y=
ear, once December 31, 2017 passes, your 2017 tax liability, for the most p=
art, will most likely be set in stone.&nbsp; <a target=3D"_blank"
 id=3D"ct12_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct12_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"YE Tax Planning...">read more</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;">
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 <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-0274-1712/Bct/=
l-010b/l-010b:574/ct13_0/1?sid=3DTV2%3AZetN3wGRB"><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-0242/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
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=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;">Computing the Nanny Tax</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">For purposes of federal tax, employers must withhold and pay FICA taxes (=
7.65%) if they paid a household employee cash wages of at least $2,000 in 2=
016 or 2017 ($2,100 in 2018). Employers must pay FUTA tax (6%) if they paid=
 total cash wages of at least $1,000 in a calendar quarter to household emp=
loyees. A homeowner may be an =E2=80=9Cemployer=E2=80=9D to a housekeeper o=
r, if enough evidence is shown, merely a recipient of services by an indepe=
ndent contractor or self-employed individual.&nbsp; <a target=3D"_blank"
 id=3D"ct13_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct13_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Computing the Nanny...">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"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"ct14_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct14_0/1?sid=3DTV2%3AZetN3wGRB"><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-0243/2/-/-/-/-/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"B1494027398579"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">ACA Requirements Remain While the White House Seeks Changes</span=
></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">As the 2018 filing season nears, the IRS is reminding taxpayers that the =
Affordable Care Act (ACA) remains on the books. The ACA=E2=80=99s reporting=
 requirements for individuals have not been changed by Congress. However, t=
he Trump Administration has proposed administrative changes to the ACA, whi=
ch could expand health reimbursement arrangements (HRAs), the use of short-=
term, limited duration health insurance, and association health plans.&nbsp=
; <a target=3D"_blank"
 id=3D"ct14_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct14_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"ACA Requirements Remain...">read more</a></span><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"ct15_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct15_0/1?sid=3DTV2%3AZetN3wGRB"><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-0249/2/-/-/-/-/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;">Holiday Gift-giving Guidance for Businesses</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Holiday gifts made to customers are generally deductible as ordinary and =
necessary business expenses as long as the taxpayer can demonstrate that su=
ch gifts maintain or improve customer goodwill. Such gifts must bear a dire=
ct relationship to the taxpayer's business and must be made with a reasonab=
le expectation of a financial return commensurate with the amount of the gi=
ft. However, the $25 annual limitation per recipient on deductibility is ap=
plicable to holiday gifts, unless a statutory exception applies.&nbsp; <a t=
arget=3D"_blank"
 id=3D"ct15_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct15_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Holiday Gift-giving...">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"ct16_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct16_0/1?sid=3DTV2%3AZetN3wGRB"><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-0244/2/-/-/-/-/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;">Proposed Regulations on Tax Audit Rules for Partnerships</span></=
strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS has issued proposed regulations on new tax audit rules for partne=
rships. The regulations are scheduled to become effective January 1, 2018. =
The partnerships, including limited liability companies, should consider am=
ending their partnership or LLC agreements to address the new rules.&nbsp; =
</span><span><span style=3D"font-family: arial,helvetica,sans-serif; font-s=
ize: 12pt;"><a target=3D"_blank"
 id=3D"ct16_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct16_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Proposed regulations on...">read more</a><br><br></span><br></spa=
n></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"ct17_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct17_0/1?sid=3DTV2%3AZetN3wGRB"><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-0245/2/-/-/-/-/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;">Updates on the New Office of Tax Appeals</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Taxpayer Transparency and Fairness Act of 2017, which took effect Jul=
y 1, 2017, restructured the California State Board of Equalization and sepa=
rated its functions among these three separate entities:&nbsp; <a target=3D=
"_blank"
 id=3D"ct17_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct17_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Updates on the...">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></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"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-0274-1712/Bct/=
l-010b/l-010b:574/ct18_0/1?sid=3DTV2%3AZetN3wGRB"><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-0246/2/-/-/-/-/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;">Reduce or Avoid Estimated Tax Penalties<br>for 2017</span></stron=
g></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The IRS reminded taxpayers who were assessed an estimated tax penalty f=
or tax year 2016 that they still have time to take steps to reduce or elimi=
nate the penalty for 2017 and future years. To help raise awareness about t=
he growing number of estimated tax penalties, the IRS has launched a new =
=E2=80=9CPay as You Go, So You Don=E2=80=99t Owe=E2=80=9D web page. The IRS=
.gov page has tips and resources designed to help taxpayers, including thos=
e involved in the sharing economy, better understand tax withholding, makin=
g estimated tax payments and avoiding an unexpected penalty.</span><span><s=
pan style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">&nb=
sp; <a target=3D"_blank"
 id=3D"ct18_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct18_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Reduce or Avoid...">read more</a><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%;=09" align=3D"center"><=
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.windes.com/cdnr/58/acton/attachment/1671/f-0248/2/-/-/=
-/-/image.jpg" height=3D"148"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"704" cl=
ass=3D"devicewidth" bgcolor=3D"transparent" style=3D"border-collapse: colla=
pse; box-sizing: border-box; border-top: none; border-right: none; border-l=
eft: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1506119131115"></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 Base Revised 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 has been reduced to $128,4=
00 from the original amount of $128,700. The agency said the lower wage bas=
e is due to approximately 500,000 corrected year 2016 W-2s provided to Soci=
al Security in late October 2017 by a national payroll service provider tha=
t resulted in re-evaluation of three items used in the computation of Socia=
l Security benefits.<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"ct19_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/=
l-010b/l-010b:574/ct19_0/1?sid=3DTV2%3AZetN3wGRB"><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-0247/2/-/-/-/-/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;">Comparison of the Proposed House and Senate Tax Bills</span></str=
ong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">At the present time, the House has passed its tax bill. If the Senate b=
ill is approved, a conference committee will be formed to reconcile the two=
 versions. If the differences can be resolved quickly, it may be possible t=
o see tax reform legislation by Christmas. We will keep you updated.</span>=
</p>
<p style=3D"text-align: left;"><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;">Following are some key provisions of the prop=
osed tax bills.&nbsp; <a target=3D"_blank"
 id=3D"ct19_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0274-1712/Bct/l-010b/=
l-010b:574/ct19_1/1?sid=3DTV2%3AZetN3wGRB"
 title=3D"Comparison of the...">read more</a><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"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-0274-1712/Bct/l-010b/=
l-010b:574/ct20_0/1?sid=3DTV2%3AZetN3wGRB"
 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-0274-1712/Bct/l-010b/=
l-010b:574/ct21_0/1?sid=3DTV2%3AZetN3wGRB"
 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-0274-1712/Bct/l-010b/=
l-010b:574/ct22_0/1?sid=3DTV2%3AZetN3wGRB"
 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-0274-1712/Bct/l-010b/=
l-010b:574/ct23_0/1?sid=3DTV2%3AZetN3wGRB"
 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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   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
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    id=3D"ct24_0"
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    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
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    id=3D"ct25_0"
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    id=3D"ct26_0"
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0b/l-010b:574/ct26_0/1?sid=3DTV2%3AZetN3wGRB"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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 </tbody>=20
</table>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
 <tbody>=20
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   <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-0274-1712/Bct/l-01=
0b/l-010b:574/ct27_0/1?sid=3DTV2%3AZetN3wGRB"
    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>
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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"=
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=09=09=09<tr><td width=3D"100%" bgcolor=3Dtransparent style=3D"padding: 0 0=
 0 0 ; text-align: center;" align=3D"center" class=3D"mofooter">

<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
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