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Date: Fri, 22 Dec 2017 10:53:06 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UCYWCVYCTZ$UYUWCZBABZWUX@mail-out.est.act-on.net>
Subject: Special Edition Tax Alert - December 22, 2017
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To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/l-010b:57=
4/ct0_1/1?sid=3DTV2%3APIuEQsEyp
=20
Image:=20
To see the original, click here:
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=20
DECEMBER 22, 2017 - SPECIAL EDITION TAX ALERT

Highlights of the Tax Reform Bill

President Trump has signed the "Tax Cuts and Jobs Act" (H.R. 1) that was=20
approved by the Senate and the House. The bill is massive and contains=20
many tax law changes, some of which are extremely complex. The majority=20
of the provisions will go into effect in the tax year beginning January=20
1, 2018. This special edition tax alert covers the highlights of tax=20
reform for individuals and businesses.

Click here for our summary

https://windes.com/wp-content/uploads/2017/12/Highlights-of-the-Tax-Reform-=
Bill.pdf

2018 Windes Tax Reform Insights Webcast - January 15

Windes will be sending out an invitation to view a webcast on January 15=20
where we will discuss the implications and insights of the new tax bill.=20
We will cover highlighted components of the bill for individuals=20
(including estate and trust issues), businesses (including pass-through=20
entities), nonprofit organizations, and international impacts. If you=20
have questions beforehand, please contact us, as we are here to assist=20
and guide you through the process.

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/

=C2=A9 2017 Windes, Inc.

Helpful Links

Internal Revenue Service (IRS)

https://www.irs.gov/

Board of Equalization (BOE)

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

Franchise Tax Board (FTB)

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

Employment Development Department (EDD)

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

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

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Tax & Accounting Services

Share this content=20

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4/ct15_1/1?sid=3DTV2%3APIuEQsEyp

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Forward To a Friend

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

About Windes

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

---------------------------------------------------------------------------=
-----
Copyright =C2=A9 2017 Windes
Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
802, USA
&nbsp;
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 .
(You can also send your request to Customer Care at the street address abov=
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td[class=3Dmilogo] img                        {max-width: 280px!important; =
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td[class=3Dmologo] img                        {max-width: 280px!important; =
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td[class=3Ddevicewidth] .mcol3 { width: 414px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 404px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 414px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 414px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 414px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 375px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 375px!important;height: aut=
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}
@media only screen and (max-width: 374px) {
td[class=3Ddevicewidth] .mcol1 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
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dth"><tr><td valign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"=
transparent" style=3D"border-collapse: collapse; box-sizing: border-box; bo=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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=09=09=09<a name=3D"B1431104642435"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/cx/687/logo1=
7.jpg" alt=3D"" width=3D"229" height=3D"85" border=3D"0">

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
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=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
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<table style=3D"height: 30px; width: 100%; background-color: #142d49;" bord=
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<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>
<table style=3D"height: 30px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"center"><=
img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
 auto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
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=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=09=09=09
<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-family: 'Ar=
ial',sans-serif;">DECEMBER 22, 2017 - SPECIAL EDITION TAX ALERT</span></str=
ong></p>
<div align=3D"center"><hr align=3D"center" size=3D"3" width=3D"100%"></div>
<p><span style=3D"color: #142d49;"><strong><span style=3D"font-family: aria=
l, helvetica, sans-serif; font-size: 12pt;">Highlights of the Tax Reform Bi=
ll</span></strong></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">President Trump has signed the =E2=80=9CTax Cuts and Jobs Act=E2=80=9D =
(H.R. 1) that was approved by the Senate and the House. The bill is massive=
 and contains many tax law changes, some of which are extremely complex. Th=
e majority of the provisions will go into effect in the tax year beginning =
January 1, 2018. This special edition tax alert covers the highlights of ta=
x reform for individuals and businesses.</span></p>
<p><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Tax Reform..."><span style=3D"font-family: arial, helvetica, sans=
-serif; font-size: 12pt;">Click here for our summary</span></a></p>
<p><span style=3D"color: #142d49;"><strong><span style=3D"font-family: aria=
l, helvetica, sans-serif; font-size: 12pt;">2018 Windes Tax Reform Insights=
 Webcast - January 15</span></strong></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Windes will be sending out an invitation to view a webcast on January 1=
5 where we will discuss the implications and insights of the new tax bill. =
We will cover highlighted components of the bill for individuals (including=
 estate and trust issues), businesses (including pass-through entities), no=
nprofit organizations, and international impacts. If you have questions bef=
orehand, please contact us, as we are here to assist and guide you through =
the process.</span></p>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
><a target=3D"_blank"
 id=3D"ct2_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct2_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Windes">Windes<br><br></a><a target=3D"_blank"
 id=3D"ct3_0"
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l-010b:574/ct3_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Tax & Accounting">Tax<br><br></a><a target=3D"_blank"
 id=3D"ct4_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct4_0/1?sid=3DTV2%3APIuEQsEyp"
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 id=3D"ct5_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct5_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Tax & Accounting"><br></a></span><br><span style=3D"font-family: =
arial,helvetica,sans-serif; font-size: 9pt;"><a target=3D"_blank"
 id=3D"ct6_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct6_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
r><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;">=
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l-010b:574/ct10_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"Contact Us"><br>Contact Us<br></a><br></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=
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lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=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"B1431966901095"></a>
=09=09=09=09=09=09
<hr>
<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"ct11_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct11_0/1?sid=3DTV2%3APIuEQsEyp"
 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"ct12_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct12_0/1?sid=3DTV2%3APIuEQsEyp"
 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"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3APIuEQsEyp"
 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"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3APIuEQsEyp"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at&nbsp;<a target=3D"_blank"
=09=09=09 href=3D"mailto:taxalerts@windes.com">taxalerts@windes.com</a>&nbs=
p;or any tax professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Tax &amp; Accounting Services</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct15_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-01=
0b/l-010b:574/ct15_0/1?sid=3DTV2%3APIuEQsEyp"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
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0b/l-010b:574/ct16_0/1?sid=3DTV2%3APIuEQsEyp"
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on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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0b/l-010b:574/ct17_0/1?sid=3DTV2%3APIuEQsEyp"
    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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<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
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    id=3D"ct18_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-027d-1712/Bct/l-01=
0b/l-010b:574/ct18_0/1?sid=3DTV2%3APIuEQsEyp"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
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=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B85"></a>
=09=09=09=09=09=09
<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes has more than 150 p=
rofessionals in three offices located in Long Beach, Irvine, and Los Angele=
s. The firm offers a full range of services, including: audit and assurance=
, cost segregation, employee benefits, estate and trust planning, human res=
ources recruiting and consulting, and tax planning, consulting and complian=
ce. The firm focuses on the needs of privately held businesses,&nbsp;nonpro=
fit organizations, and high-net-worth individuals. Windes is an independent=
 member of Baker Tilly International.&nbsp;</span></p>

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=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-027d-1712/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3APIuEQsEyp">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-027d-1712/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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