Envelope-to: marty@transocean.com
Delivery-date: Mon, 11 Dec 2017 10:37:01 -0800
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Date: Mon, 11 Dec 2017 10:36:11 -0800 (PST)
From: Windes <solutions@windes.com>
Reply-To: Windes <solutions@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <BWYYUVTVY$UYUWTUAWAUTWB@mail-out.est.act-on.net>
Subject: Solutions Newsletter - Q4 2017
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SOLUTIONS NEWSLETTER - Q4 2017

Dear Valued Clients and Friends,

Windes would like to thank you for your review of the quarterly=20
electronic version of SOLUTIONS . We hope that the articles will prove=20
to be both timely and of interest to you.

Quick Links

Windes

http://windes.com/

Tax

http://windes.com/services/#tax

Audit

http://windes.com/services/

http://windes.com/services/#tax

Employee Benefit Services

http://windes.com/services/advisory/employee-benefit-services/

http://windes.com/careers.html?page=3Dcareers

Careers

http://windes.com/careers/

http://windes.com/careers.html?page=3Dcareers

http://windes.com/about.html?page=3Dabout

About Us

http://windes.com/about/

News &amp; Resources

http://windes.com/intelligence/audit-assurance-news-alert/

Brochures

http://windes.com/intelligence/brochures/

Contact Us

http://windes.com/contact-us/

Downloadable copy of the newsletter

https://windes.com/wp-content/uploads/2017/12/2017-Q4-Solutions.pdf

=C2=A9 2017 Windes, Inc.

Accelerating Tax Deductions for Prepaid Expenses

Accelerating deductions for prepaid expenses is a good way to save on=20
your taxes for the current year. The general rule for prepaid expenses=20
is that any prepayment for a service or benefit must be capitalized and=20
amortized over the useful life of such payment. However, the IRS allows=20
accelerated deduction of certain prepaid expenses, with some complex=20
restrictions involved. The following are general rules to qualify for=20
the prepaid expense tax deduction and how they can impact your business.=20
read more

https://windes.com/solutions_newsletter/accelerating-tax-deductions-prepaid=
-expenses/

DOL to Plan Sponsors: Find Missing Participants

Several recent Department of Labor (DOL) investigations in Philadelphia=20
have revealed that retirement plan benefits due to participants in=20
qualified retirement plans were not being paid because plan sponsors=20
claimed participants were "missing." The DOL, however, was easily able=20
to locate these missing participants and recovered benefits totaling=20
more than $165 million. As a result, the DOL is expanding this=20
Philadelphia pilot program nationwide. read more

https://windes.com/solutions_newsletter/dol-plan-sponsors-find-missing-part=
icipants/

Reducing Retirement Plan Fraud

In 2016, the Department of Labor's Employee Benefits Security=20
Administration closed 2,002 civil investigations, with 1,356 of those=20
cases resulting in monetary results for retirement plans or other=20
corrective actions. Additionally, over $777 million was recovered for=20
direct payment to plans, participants, and beneficiaries. There are=20
preventive controls that fiduciaries to retirement plans can use to=20
mitigate the risk of plan asset fraud. read more

https://windes.com/solutions_newsletter/reducing-retirement-plan-fraud/

2018 California Employment Law Changes

Expanding Parental Leave to Small Employers

Effective January 1, 2018, new legislation will expand parental leave=20
benefits to employers with 20 or more employees. The new law will=20
require businesses with 20-49 employees (currently 50 employees) within=20
a 75-mile radius to provide 12 weeks of unpaid leave to eligible=20
employees after the birth of a child, adoption, or foster care=20
placement. read more

https://windes.com/solutions_newsletter/2018-california-employment-law-chan=
ges/

How Cloud Computing Can Work for You

Cloud computing is not just for business. Thanks to a wave of=20
cloud-friendly applications, individuals can enjoy the benefits of=20
easier access, higher security, and cross-device data sharing as=20
compared to the traditional computing model. All social media is=20
cloud-based and user friendly, as are a number of productivity, finance,=20
and photo management applications. read more

https://windes.com/solutions_newsletter/cloud-computing-can-work/

If you have any questions regarding the content in the newsletter,=20
please contact us at solutions@windes.com or any professional at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

W INDES

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About Windes

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

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=09=09
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=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-family: 'Ar=
ial','sans-serif';">SOLUTIONS NEWSLETTER - Q4 2017<br></span></strong></p>
<div align=3D"center"><hr align=3D"center" size=3D"3" width=3D"100%"></div>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes would like to thank you for your review of the quarterly electroni=
c version of <em>SOLUTIONS</em>. We hope that the articles will prove to be=
 both timely and of interest to you.</span></p>

=09=09</td></tr>
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pse; box-sizing: border-box; border-top: none; border-right: none; border-l=
eft: none; border-bottom: none;"
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llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
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<td style=3D"background-color: #c3c6c6; width: 10px; height: 200px;" valign=
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<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
">&nbsp;</span></p>
</td>
<td style=3D"background-color: #c3c6c6; width: 200px; height: 10px;" valign=
=3D"top">
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=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"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105876434"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Accelerating Tax Deductions for Prepaid Expenses</span></strong><=
/p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Accelerating deductions for prepaid expenses is a good way to save on y=
our taxes for the current year. The general rule for prepaid expenses is th=
at any prepayment for a service or benefit must be capitalized and amortize=
d over the useful life of such payment. However, the IRS allows accelerated=
 deduction of certain prepaid expenses, with some complex restrictions invo=
lved. The following are general rules to qualify for the prepaid expense ta=
x deduction and how they can impact your business.&nbsp; </span><a target=
=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3APo9lRGm6M"
 title=3D"Accelerating Tax Deductions..."><span style=3D"font-family: arial=
,helvetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431106308015"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">DOL to Plan Sponsors: Find Missing Participants</span></strong></=
p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Several recent Department of Labor (DOL) investigations in Philadelphia=
 have revealed that retirement plan benefits due to participants in qualifi=
ed retirement plans were not being paid because plan sponsors claimed parti=
cipants were =E2=80=9Cmissing.=E2=80=9D The DOL, however, was easily able t=
o locate these missing participants and recovered benefits totaling more th=
an $165 million. As a result, the DOL is expanding this Philadelphia pilot =
program nationwide.&nbsp; </span><a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3APo9lRGm6M"
 title=3D"DOL to Plan ..."><span style=3D"font-family: arial,helvetica,sans=
-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431106573045"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Reducing Retirement Plan Fraud</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">In 2016, the Department of Labor=E2=80=99s Employee Benefits Security A=
dministration closed 2,002 civil investigations, with 1,356 of those cases =
resulting in monetary results for retirement plans or other corrective acti=
ons. Additionally, over $777 million was recovered for direct payment to pl=
ans, participants, and beneficiaries. There are preventive controls that fi=
duciaries to retirement plans can use to mitigate the risk of plan asset fr=
aud.&nbsp;</span><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3APo9lRGm6M"
 title=3D"Reducing Retirement Plan ..."><span style=3D"font-family: arial,h=
elvetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431106719835"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">2018 California Employment Law Changes</span></strong></p>
<p><em><span style=3D"font-family: arial, helvetica, sans-serif; font-size:=
 12pt;">Expanding Parental Leave to Small Employers</span></em></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"> Effective January 1, 2018, new legislation will expand parental leave =
benefits to employers with 20 or more employees. The new law will require b=
usinesses with 20-49 employees (currently 50 employees) within a 75-mile ra=
dius to provide 12 weeks of unpaid leave to eligible employees after the bi=
rth of a child, adoption, or foster care placement.&nbsp; </span><a target=
=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3APo9lRGm6M"
 title=3D"2018 CA Employment..."><span style=3D"font-family: arial,helvetic=
a,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1497978436699"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">How Cloud Computing Can Work for You</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Cloud computing is not just for business. Thanks to a wave of cloud-fri=
endly applications, individuals can enjoy the benefits of easier access, hi=
gher security, and cross-device data sharing as compared to the traditional=
 computing model. All social media is cloud-based and user friendly, as are=
 a number of productivity, finance, and photo management applications.&nbsp=
; </span><a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3APo9lRGm6M"
 title=3D"How Cloud Computing..."><span style=3D"font-family: arial,helveti=
ca,sans-serif; font-size: 12pt;">read more</span></a></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"B1480358825109"></a>
=09=09=09<p><span style=3D"font-family: arial,helvetica,sans-serif; font-si=
ze: 12pt;"><strong><img src=3D"http://marketing.windes.com/cdnr/58/acton/at=
tachment/1671/f-024b/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"90=
0" height=3D"278"></strong></span></p>=20
<p>&nbsp;</p>=20
<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-024=
c/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=3D"369">=
=20
<p>&nbsp;</p>=20
<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-024=
d/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=3D"1203">=
=20
<p>&nbsp;<img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1=
671/f-024e/1/-/-/-/-/image.jpg" alt=3D"" border=3D"0" width=3D"900" height=
=3D"880"></p>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<hr>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">If you have any questions regarding the content in the newsletter, please=
 contact us at <a target=3D"_blank"
 href=3D"mailto: solutions@windes.com">solutions@windes.com</a> or any prof=
essional at:</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Headquarters</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">562.435.1191</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Orange County Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">949.271.2600</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Los Angeles Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;"><span style=3D"font-size: 16pt;">W</span>INDES</span></strong></p=
>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" cellpadding=3D"2" cellspacing=3D"0">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct18_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-01=
0b/l-010b:574/ct18_0/1?sid=3DTV2%3APo9lRGm6M"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct19_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-01=
0b/l-010b:574/ct19_0/1?sid=3DTV2%3APo9lRGm6M"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct20_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-01=
0b/l-010b:574/ct20_0/1?sid=3DTV2%3APo9lRGm6M"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
  </tr>=20
 </tbody>=20
</table>=20
<table style=3D"float: left;" cellpadding=3D"2" cellspacing=3D"0">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif;"><a style=3D=
"cursor: pointer;" target=3D"_blank"
    id=3D"ct21_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0277-1712/Bct/l-01=
0b/l-010b:574/ct21_0/1?sid=3DTV2%3APo9lRGm6M"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
  </tr>=20
 </tbody>=20
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B85"></a>
=09=09=09=09=09=09
<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes covers a multitude =
of disciplines with more than 150 professionals within three southern Calif=
ornia offices. The firm offers a full range of services, including: audit a=
nd assurance, cost segregation, employee benefits, estate and trust plannin=
g, human resources recruiting and consulting, and tax planning, consulting =
and compliance. The firm focuses on the needs of privately held businesses,=
&nbsp;nonprofit organizations, and high-net-worth individuals. Windes is an=
 independent member of Baker Tilly International.&nbsp;</span></p>

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

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

<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0277-1712/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3APo9lRGm6M">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-0277-1712/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
=09=09=09=09</td></tr>
=09=09</table>
=09</td></tr></table>
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