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Date: Tue, 13 Feb 2018 10:59:58 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UWWVZTVTVU$UYUBYXBWCBXWB@mail-out.est.act-on.net>
Subject: SPECIAL EDITION TAX ALERT - FEBRUARY 2018
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To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/l-010b:57=
4/ct0_1/1?sid=3DTV2%3Au6dJtxAzW
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Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/l-010b:57=
4/ct19_0/1?sid=3DTV2%3Au6dJtxAzW
=20
SPECIAL TAX ALERT - FEBRUARY 2018

Bipartisan Budget Deal Includes Various Tax Extenders

The Bipartisan Budget Act of 2018 was signed by President Trump on=20
February 9, 2018. The two-year budget agreement contains 36 tax=20
extenders that had expired at the end of tax year 2016 and made them=20
retroactive to 2017. Many tax incentives for movie and TV production,=20
motorsports and horse racing industries are included in this bill. For=20
individual taxpayers, the above-the-line deduction for qualified tuition=20
and related expenses, as well as the mortgage insurance premium, are=20
also extended.

Here are the key tax provisions that had been extended through 2017:

Cancellation of debt (COD) principal residence exclusion

Mortgage insurance premium interest deduction

Above-the-line deduction for qualified tuition and related expenses

Non-business energy credit

Alternative and biofuel fuel credits

Section 45L credit for energy-efficient new homes

Section 179D deduction for energy-efficient commercial building property

Credit for electric vehicles

An expanded residential energy property credit (solar credit) under IRC=20
=C2=A725D is extended through 2021. The bill also provides relief for=20
California wildfire victims for early withdrawals from retirement plans,=20
an expanded employee retention credit, and the elimination of various=20
charitable contribution limits.

For more information and specifics about the various tax extenders=20
included in the Bipartisan Budget Act, please contact our tax=20
professionals at taxalerts@windes.com or toll free at 844.4WINDES=20
(844.494.6337).

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 2018 Windes, Inc.

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

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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 (c) 2018 Windes
Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA 90=
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=20
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(You can also send your request to Customer Care at the street address abov=
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td[class=3Dmoheader], td[class=3Dmoheader] table    {width: 375px!important=
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td[class=3Dmofooter], td[class=3Dmofooter] table    {width: 375px!important=
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/*PHONE STYLES*/
/*##############################################*/
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cursor: default;
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text-decoration: default;
color: #ffffff !important;
pointer-events: auto;
cursor: default;
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td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 280px!important; heig=
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td[class=3Ddevicewidthouter] img=09=09=09=09{max-width: 280px!important; he=
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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;}
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img[class=3Ddevicewidth]=09=09=09=09=09=09{width: 280px!important;}
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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; =
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td[class=3Dmoheader] img                      {max-width: 280px!important; =
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td[class=3Dmifooter] img                      {max-width: 280px!important; =
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td[class=3Ddevicewidth] .mcol5 { width: 440px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 440px!important;height: aut=
o!important; }
td[class=3Ddevicewidth] .mcol7 { width: 440px!important; }
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td[class=3Ddevicewidth] .mcol2 img { max-width: 414px!important;height: aut=
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td[class=3Ddevicewidth] .mcol5 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 414px!important;height: aut=
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td[class=3Ddevicewidth] .mcol6 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 414px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 414px!important;height: aut=
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@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=
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td[class=3Ddevicewidth] .mcol2 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 375px!important;height: aut=
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td[class=3Ddevicewidth] .mcol3 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 365px!important; }
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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: 375px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 375px!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; }
}
@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=
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol6 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 280px!important;height: aut=
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}
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<style type=3D"text/css">
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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"=
100%"
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=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
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er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>

=09=09</td></tr>
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img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
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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;"  id=3D"B1431105198075" class=3D"ao_Fr=
eeTextBlock">
=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;"><span style=3D"color: #000000;">SPECIAL TAX ALERT - FEBRU=
ARY 2018</span><br></span></strong></p>
<div align=3D"center"><hr width=3D"100%" size=3D"3" align=3D"center"></div>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 18p=
t;">Bipartisan Budget Deal Includes Various Tax Extenders</span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The Bipartisan Budget Act of 2018 was signed by President Trump on Febr=
uary 9, 2018. The two-year budget agreement contains 36 tax extenders that =
had expired at the end of tax year 2016 and made them retroactive to 2017. =
Many tax incentives for movie and TV production, motorsports and horse raci=
ng industries are included in this bill. For individual taxpayers, the abov=
e-the-line deduction for qualified tuition and related expenses, as well as=
 the mortgage insurance premium, are also extended.</span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Here are the key tax provisions that had been extended through 2017:</s=
pan></p>
<ul>
<li>&nbsp;<span style=3D"font-family: arial, helvetica, sans-serif; font-si=
ze: 12pt;">Cancellation of debt (COD) principal residence exclusion</span><=
/li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Mortgage insurance premium interest deduction</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Above-the-line deduction for qualified tuition and related expen=
ses</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Non-business energy credit</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Alternative and biofuel fuel credits</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Section 45L credit for energy-efficient new homes</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Section 179D deduction for energy-efficient commercial building =
property</span></li>
</ul>
<ul>
<li><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12=
pt;">&nbsp;Credit for electric vehicles</span></li>
</ul>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">An expanded residential energy property credit (solar credit) under IRC=
 =C2=A725D is extended through 2021. The bill also provides relief for Cali=
fornia wildfire victims for early withdrawals from retirement plans, an exp=
anded employee retention credit, and the elimination of various charitable =
contribution limits.</span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">For more information and specifics about the various tax extenders incl=
uded in the Bipartisan Budget Act, please contact our tax professionals at =
<a target=3D"_blank"
 href=3D"Mailto:taxalerts@windes.com">taxalerts@windes.com</a> or toll free=
 at <strong>844.4WINDES</strong> (844.494.6337).</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;"  id=3D"B1431105103695" class=3D"ao_Fr=
eeTextBlock">
=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>
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 href=3D"https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/=
l-010b:574/ct9_0/1?sid=3DTV2%3Au6dJtxAzW"
 title=3D"Contact Us"><br>Contact Us<br></a><br></span><br><br><br></p>

=09=09</td></tr>
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=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;"
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llapse: separate; width: 100%; height: 100%; "
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%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431105947264" class=3D"ao_Fr=
eeTextBlock">
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=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>
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=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><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
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%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431966901095" class=3D"ao_Fr=
eeTextBlock">
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=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"ct10_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/=
l-010b:574/ct10_0/1?sid=3DTV2%3Au6dJtxAzW"
 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"ct11_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/=
l-010b:574/ct11_0/1?sid=3DTV2%3Au6dJtxAzW"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><a target=3D"_blank"
 id=3D"ct12_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0282-1802/Bct/l-010b/=
l-010b:574/ct12_0/1?sid=3DTV2%3Au6dJtxAzW"
 title=3D"CDTFA"><span style=3D"font-family: arial, helvetica, sans-serif; =
font-size: 12pt;"><span style=3D"cursor: default;"><span style=3D"font-fami=
ly: arial, helvetica, sans-serif; font-size: 12pt;">California Department o=
f Tax and Fee Administration (CDTFA)</span></span></span></a></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-0282-1802/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3Au6dJtxAzW"
 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-0282-1802/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3Au6dJtxAzW"
 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;"  id=3D"B24" class=3D"ao_FreeTextBlock=
">
=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
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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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0b/l-010b:574/ct18_0/1?sid=3DTV2%3Au6dJtxAzW"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
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=09=09</td></tr>
=09=09
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padding-left:0px; padding-right:0px;"  id=3D"B85" class=3D"ao_FreeTextBlock=
">
=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>

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</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">

Copyright &copy; 2018 Windes<br>Our address is 111 West Ocean Blvd., Twenty=
-Second Floor, Long Beach, CA 90802, USA<br>&nbsp;<br>If you do not wish to=
 receive future email, <a class=3D"msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0282-1802/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3Au6dJtxAzW">click here</a>.<br>(You can also send =
your request to <b>Customer Care</b> at the street address above.)
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0282-1802/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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