Envelope-to: marty@transocean.com
Delivery-date: Thu, 01 Feb 2018 09:54:52 -0800
Date: Thu, 1 Feb 2018 09:53:59 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <YUZAXVBXU$UYUAYTAZWCXCZ@mail-out.est.act-on.net>
Subject: Tax Alerts - February 2018
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_433989486_665965795.1517507639495"
Feedback-ID: 1671:s-0281-1802:a86082b04147c2
 
 Content preview:  To view this message in a browser: https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:574/ct0_1/1?sid=TV2%3ADC9soUbMn
    Image: To see the original, click here: https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:574/ct28_0/1?sid=TV2%3ADC9soUbMn
    [...] 
 
 Content analysis details:   (-1.2 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: windes.com]
  0.5 KAM_NUMSUBJECT         Subject ends in numbers
 -0.0 T_RP_MATCHES_RCVD      Envelope sender domain matches handover relay
                             domain
 -0.0 RCVD_IN_MSPIKE_H2      RBL: Average reputation (+2)
                             [209.162.194.96 listed in wl.mailspike.net]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to
                             background
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
 -0.1 DKIM_VALID_AU          Message has a valid DKIM or DK signature from author's
                             domain
  0.0 LOTS_OF_MONEY          Huge... sums of money
X-Spam-Flag: NO

------=_Part_433989486_665965795.1517507639495
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct0_1/1?sid=3DTV2%3ADC9soUbMn
=20
Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct28_0/1?sid=3DTV2%3ADC9soUbMn
=20
FEBRUARY 2018 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for February. 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/2018/01/2018-February-Tax-Alerts.pdf

=C2=A9 2018 Windes, Inc.

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct29_0/1?sid=3DTV2%3ADC9soUbMn
Target URL: https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-01=
0b/l-010b:574/ct12_2/1?sid=3DTV2%3ADC9soUbMn
=20
2018 Windes Tax Reform Insights Webcast

You are invited to view our webcast on tax reform. We discuss the=20
implications and insights of the new tax law changes. We cover=20
highlighted provisions for individuals (including estate and trust=20
issues), businesses (including pass-through entities), nonprofit=20
organizations, and international impacts.

Click here to view the webcast

https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct12_3/1?sid=3DTV2%3ADC9soUbMn

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct30_0/1?sid=3DTV2%3ADC9soUbMn
=20
Mileage Rates and Auto Depreciation Limits Increase

The IRS has released the 2018 optional standard mileage rates to be used=20
to calculate the deductible costs of operating an automobile for=20
business, medical, moving, and charitable purposes. Beginning on January=20
1, 2018, the standard mileage rates for the use of a car, van, pickup of=20
panel truck will be: read more

https://windes.com/tax_alerts/mileage-rates-auto-depreciation-limits-increa=
se/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct31_0/1?sid=3DTV2%3ADC9soUbMn
=20
Top 10 Tax Developments with Impact on 2018 Tax Filing

The start of year 2018 presents a time to reflect on the past 12 months=20
and, based on what has gone before, predict what may happen next. Here=20
is a list of the top 10 developments from 2017 that may prove=20
particularly important as we move forward in 2018: read more

https://windes.com/tax_alerts/top-10-tax-developments-impact-2018-tax-filin=
g/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct32_0/1?sid=3DTV2%3ADC9soUbMn
=20
Section 529 Plans for Elementary and Secondary School Tuition

The Tax Cuts and Jobs Act modifies Section 529 qualified tuition plans=20
to allow the plans to distribute up to $10,000 in tuition expenses=20
incurred during the tax year for designated beneficiaries enrolled at a=20
public, private, or religious elementary or secondary schools. Section=20
529 plans used to only be allowed for college tuition, up to full=20
tuition amounts. That provision for college tuition remains the same.=20
read more

https://windes.com/tax_alerts/section-529-plans-elementary-secondary-school=
-tuition/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct33_0/1?sid=3DTV2%3ADC9soUbMn
=20
Stamp.com and the Timely Filing Rule

After being reversed by the Seventh Circuit in one case, the Tax Court=20
changed its opinion regarding the timely mailing rule and postmarks=20
generated by Stamps.com in a second case with almost identical details.=20
Because the postmark was generated before the date the petition had to=20
be filed and was received before the required arrival date, the petition=20
was considered timely filed. read more

https://windes.com/tax_alerts/stamp-com-timely-filing-rule/

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

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct34_0/1?sid=3DTV2%3ADC9soUbMn
=20
Passport Denials for Taxpayers in Tax Debts

The IRS warned that taxpayers who owe more than $51,000 in tax debts=20
could have their US passport applications or renewals denied until the=20
debts are paid off. read more

https://windes.com/tax_alerts/passport-denials-taxpayers-tax-debts/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct35_0/1?sid=3DTV2%3ADC9soUbMn
=20
Federal Register Printing Savings Act of 2017 Suspends Several ACA Taxes

On January 22, President Trump signed into law H.R. 195, the "Federal=20
Register Printing Savings Act of 2017 (the Act)." The Act ends the=20
government shutdown and funds the government through February 8. It also=20
suspends several Affordable Care Act (ACA) taxes. read more

https://windes.com/tax_alerts/federal-register-printing-savings-act-2017-su=
spends-several-aca-taxes/

Helpful Links

Internal Revenue Service (IRS)

https://www.irs.gov/

Board of Equalization (BOE)

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

California Department of Tax and Fee Administration (CDTFA)

http://www.cdtfa.ca.gov/

Franchise Tax Board (FTB)

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

Employment Development Department (EDD)

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

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

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Tax & Accounting Services

Share this content=20

https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct24_1/1?sid=3DTV2%3ADC9soUbMn

https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct25_1/1?sid=3DTV2%3ADC9soUbMn

https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct26_1/1?sid=3DTV2%3ADC9soUbMn

Forward To a Friend

https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/l-010b:57=
4/ct27_1/1?sid=3DTV2%3ADC9soUbMn

About Windes

With 92 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 2018 Windes
Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
802, USA
=C2=A0
If you do not wish to receive future emails, click here
http://marketing.windes.com/acton/rif/1671/s-0281-1802/-/l-010b:574/l-010b/=
zout?sid=3DTV2%3ADC9soUbMn
 .
(You can also send your request to Customer Care at the street address abov=
e.)

------=_Part_433989486_665965795.1517507639495
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: quoted-printable
Content-Disposition: inline

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

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

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

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

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

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

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

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

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

<a class=3D"msgHeader"
 id=3D"ct0_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct0_0/1?sid=3DTV2%3ADC9soUbMn">Click here</a> to view this messa=
ge in a browser window.

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

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

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

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

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

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

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

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

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

@media only screen and (max-width: 640px) {
td[class=3Ddevicewidth] .mcol1 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 430px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 430px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 430px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol13 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol13 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol14 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 430px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 430px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 440px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 440px!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; }
}
@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: 414px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 414px!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; }
}
@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: 375px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 375px!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; }
}
@media only screen and (max-width: 374px) {
td[class=3Ddevicewidth] .mcol1 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol2 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 270px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol6 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 270px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol8 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 270px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol9 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol9 img { max-width: 280px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol10 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol11 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol12 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol13 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol13 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol14 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol14 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol15 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol15 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol16 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol16 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol17 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol17 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol18 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 270px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol19 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol19 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol20 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol20 img { max-width: 280px!important;height: au=
to!important; }
td[class=3Ddevicewidth] .mcol21 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol21 img { max-width: 280px!important;height: au=
to!important; }
}
</style>

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

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

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

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

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

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

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">FEBRUARY 2018 - TAX ALERTS</span></strong></p>=
=20
<div align=3D"center">
 <hr align=3D"center" width=3D"100%" size=3D"3">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes is pleased to provide you with tax alerts for February. 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-0281-1802/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"James Cordova...."><span style=3D"font-family: arial,helvetica,sa=
ns-serif; font-size: 12pt;">James A. Cordova, CPA, MST<br></span></a><span =
style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">Chairma=
n and Partner<br>Tax &amp; Accounting Services<br><a target=3D"_blank"
 href=3D"mailto:jcordova@windes.com">jcordova@windes.com</a></span></p>=20
<p>&nbsp;</p>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
><a target=3D"_blank"
 id=3D"ct2_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct2_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Windes">Windes<br><br></a><a target=3D"_blank"
 id=3D"ct3_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct3_0/1?sid=3DTV2%3ADC9soUbMn"
 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-0281-1802/Bct/l-010b/=
l-010b:574/ct4_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Audit & Assurance">Audit</a><a target=3D"_blank"
 id=3D"ct5_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct5_0/1?sid=3DTV2%3ADC9soUbMn"
 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-0281-1802/Bct/l-010b/=
l-010b:574/ct6_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
r><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;">=
<a target=3D"_blank"
 id=3D"ct7_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct7_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct8_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct8_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Careers">Careers</a><a target=3D"_blank"
 id=3D"ct7_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct7_1/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct9_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct9_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct9_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct9_1/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"About Us">About Us</a><a target=3D"_blank"
 id=3D"ct9_2"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct9_2/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct10_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct10_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Contact Us"><br>Contact Us<br></a><br><a target=3D"_blank"
 id=3D"ct11_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct11_0/1?sid=3DTV2%3ADC9soUbMn"
 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; 2018 Windes, Inc. </span></span></td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"196" class=3D"devicewidth" bgcolor=3D"#FFFFFF" style=
=3D"border-collapse: collapse; box-sizing: border-box; border-top: none; bo=
rder-right:10px solid #FFFFFF; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1504027365495"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct12_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/=
l-010b/l-010b:574/ct12_0/1?sid=3DTV2%3ADC9soUbMn"><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-0260/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1504027371074"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">2018 Windes Tax Reform Insights Webcast <br></span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t; color: #000000;">You are invited to view our webcast on tax reform. We d=
iscuss the implications and insights of the new tax law changes. We cover h=
ighlighted provisions for individuals (including estate and trust issues), =
businesses (including pass-through entities), nonprofit organizations, and =
international impacts.</span><br><br><a target=3D"_blank"
 id=3D"ct12_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct12_1/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"webcast"><span style=3D"font-family: arial, helvetica, sans-serif=
; font-size: 12pt;">Click here to view the webcast</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"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1510013011832"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=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-0262/2/-/-/=
-/-/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"B1510013037052"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Mileage Rates and Auto Depreciation Limits Increase</span></stron=
g></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The IRS has released the 2018 optional standard mileage rates to be used =
to calculate the deductible costs of operating an automobile for business, =
medical, moving, and charitable purposes. Beginning on January 1, 2018, the=
 standard mileage rates for the use of a car, van, pickup of panel truck wi=
ll be:&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Mileage Rates and...">read more</a><br></span></p>
<p>&nbsp;</p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"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%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0263/2/-/-/=
-/-/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"B1494027398579"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Top 10 Tax Developments with Impact on 2018 Tax Filing</span></st=
rong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The start of year 2018 presents a time to reflect on the past 12 months a=
nd, based on what has gone before, predict what may happen next. Here is a =
list of the top 10 developments from 2017 that may prove particularly impor=
tant as we move forward in 2018:&nbsp;<a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Top 10 Tax...">read more</a></span><br><br></p>
<p>&nbsp;<br><br><br></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"196" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right:10px solid #FFFFFF; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1494027523258"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0264/2/-/-/=
-/-/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"B1494027517748"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Section 529 Plans for Elementary and Secondary School Tuition</sp=
an></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Tax Cuts and Jobs Act modifies Section 529 qualified tuition plans to=
 allow the plans to distribute up to $10,000 in tuition expenses incurred d=
uring the tax year for designated beneficiaries enrolled at a public, priva=
te, or religious elementary or secondary schools. Section 529 plans used to=
 only be allowed for college tuition, up to full tuition amounts. That prov=
ision for college tuition remains the same.&nbsp; <a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Section 529 Plans...">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%;=09" align=3D"left"><im=
g border=3D"0" width=3D"186" style=3D"max-width: 100% !important; height: a=
uto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0265/2/-/-/=
-/-/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"B1494027641907"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Stamp.com and the Timely Filing Rule</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">After being reversed by the Seventh Circuit in one case, the Tax Court ch=
anged its opinion regarding the timely mailing rule and postmarks generated=
 by Stamps.com in a second case with almost identical details. Because the =
postmark was generated before the date the petition had to be filed and was=
 received before the required arrival date, the petition was considered tim=
ely filed.&nbsp; </span><span><a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Stamp.com and the..."><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;">read more</span></a><br></span></p>
<p style=3D"text-align: right;"><span><span style=3D"font-family: arial,hel=
vetica,sans-serif; font-size: 12pt;"><span><span style=3D"font-family: aria=
l,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,sans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em=
><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">=
This article is reproduced with permission from Spidell Publishing, Inc.</s=
pan></em></span></span></span></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"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%;=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-0266/2/-/-/=
-/-/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"B1510013042399"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Passport Denials for Taxpayers in Tax Debts</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The IRS warned that taxpayers who owe more than $51,000 in tax debts co=
uld have their US passport applications or renewals denied until the debts =
are paid off.&nbsp; <a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Passport Denials for...">read more</a><br></span></p>
<p style=3D"text-align: right;">&nbsp;</p>
<p style=3D"text-align: right;"><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;">&nbsp;<span style=3D"font-family: arial,helv=
etica,sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,helve=
tica,sans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><spa=
n style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><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"B1517270930450"></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-0267/2/-/-/=
-/-/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"B1517270945846"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial, helvetica, sans-serif; font-s=
ize: 12pt;">Federal Register Printing Savings Act of 2017 Suspends Several =
ACA Taxes</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">On January 22, President Trump signed into law H.R. 195, the "Federal R=
egister Printing Savings Act of 2017 (the Act)." The Act ends the governmen=
t shutdown and funds the government through February 8. It also suspends se=
veral Affordable Care Act (ACA) taxes.&nbsp; <a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"Federal Register Printing...">read more</a><br></span></p>
<p>&nbsp;</p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"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"ct19_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct19_0/1?sid=3DTV2%3ADC9soUbMn"
 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"ct20_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct20_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><a target=3D"_blank"
 id=3D"ct21_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-010b/=
l-010b:574/ct21_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"CDTFA"><span style=3D"font-family: arial, helvetica, sans-serif; =
font-size: 12pt;">California Department of Tax and Fee Administration (CDTF=
A)</span></a></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-0281-1802/Bct/l-010b/=
l-010b:574/ct22_0/1?sid=3DTV2%3ADC9soUbMn"
 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-0281-1802/Bct/l-010b/=
l-010b:574/ct23_0/1?sid=3DTV2%3ADC9soUbMn"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at&nbsp;<a target=3D"_blank"
=09=09=09 href=3D"mailto:taxalerts@windes.com">taxalerts@windes.com</a>&nbs=
p;or any tax professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Tax &amp; Accounting Services</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct24_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-01=
0b/l-010b:574/ct24_0/1?sid=3DTV2%3ADC9soUbMn"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct25_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-01=
0b/l-010b:574/ct25_0/1?sid=3DTV2%3ADC9soUbMn"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct26_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-01=
0b/l-010b:574/ct26_0/1?sid=3DTV2%3ADC9soUbMn"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
16"></a></td>=20
  </tr>=20
 </tbody>=20
</table>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif;"><a style=3D=
"cursor: pointer;" target=3D"_blank"
    id=3D"ct27_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0281-1802/Bct/l-01=
0b/l-010b:574/ct27_0/1?sid=3DTV2%3ADC9soUbMn"
    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 92 years in business, Windes has more than 150 p=
rofessionals in three offices located in Long Beach, Irvine, and Los Angele=
s. The firm offers a full range of services, including: audit and assurance=
, cost segregation, employee benefits, estate and trust planning, human res=
ources recruiting and consulting, and tax planning, consulting and complian=
ce. The firm focuses on the needs of privately held businesses,&nbsp;nonpro=
fit organizations, and high-net-worth individuals. Windes is an independent=
 member of Baker Tilly International.&nbsp;</span></p>

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

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

<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2018 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-0281-1802/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3ADC9soUbMn">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-0281-1802/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
=09=09=09=09</td></tr>
=09=09</table>
=09</td></tr></table>
</div>
</body>

</html>
------=_Part_433989486_665965795.1517507639495--