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Date: Thu, 1 Mar 2018 09:15:15 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
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Subject: Tax Alerts - March 2018
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To view this message in a browser:
https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/l-010b:57=
4/ct0_1/1?sid=3DTV2%3AMQw3N3dg9
=20
Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/l-010b:57=
4/ct27_0/1?sid=3DTV2%3AMQw3N3dg9
=20
MARCH 2018 - TAX ALERTS

Dear Valued Clients and Friends,

Windes is pleased to provide you with tax alerts for March. In an effort=20
to best serve you, we will communicate beneficial updates throughout the=20
year. We hope that this value-added service is useful to 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/2018/02/2018-March-Tax-Alerts.pdf

=C2=A9 2018 Windes, Inc.

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/l-010b:57=
4/ct28_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/impact-tax-cuts-jobs-act-qualifie=
d-transportation-fringe-benefits/
=20
The Impact of the Tax Cuts and Jobs Act on Qualified Transportation=20
Fringe Benefits

In the years leading up to the Tax Cuts and Jobs Act (TCJA), Congress=20
encouraged efforts to protect the environment by giving employees a tax=20
break for qualified transportation fringe benefits. read more

https://windes.com/tax_alerts/impact-tax-cuts-jobs-act-qualified-transporta=
tion-fringe-benefits/

Image:=20
To see the original, click here:
https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/l-010b:57=
4/ct29_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/things-aware-2018-filing-season/
=20
Things to Be Aware of for 2018 Filing Season

The 2018 filing season for 2017 tax year returns officially started on=20
January 27. On the other end of the filing season, taxpayers have two=20
additional days to file their 2017 returns. The traditional April 15=20
filing deadline moves to April 17 this year. Some early filers, however,=20
may find their refunds delayed if they are claiming the additional child=20
tax credit (ACTC) and/or the earned income tax credit (EITC). read more

https://windes.com/tax_alerts/things-aware-2018-filing-season/

Image:=20
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4/ct30_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/new-withholding-tables-2018/
=20
New Withholding Tables for 2018

Much-anticipated withholding tables for 2018 have been posted by the=20
IRS. While the new withholding tables are designed to work with existing=20
Forms W-4, the agency encouraged taxpayers to use its online withholding=20
calculator to make adjustments if necessary. New Forms W-4, Employee's=20
Withholding Allowance Certificate, will be released for 2019=20
withholding; withholding for 2018 will adapt to existing Forms W-4=20
already submitted by employees. Based upon the specific impact of the=20
new tax law on their situations, some employees may wish to file a=20
revised Form W-4 to supplement revisions to the withholding tables=20
already being made by the IRS. read more

https://windes.com/tax_alerts/new-withholding-tables-2018/

Image:=20
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4/ct31_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/no-change-capital-gains-taxation-=
tax-reform/
=20
No Change to Capital Gains Taxation after Tax Reform

The Tax Cuts and Jobs Act did not directly change the tax rate on=20
capital gains; they remain at 0, 10, 15 and 20%, respectively (with the=20
25% and 28% rates also reserved for the same special situations).=20
However, changes within the new law impact both when the favorable rates=20
are applied and the level to which to may be enjoyed. read more

https://windes.com/tax_alerts/no-change-capital-gains-taxation-tax-reform/

Image:=20
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4/ct32_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/understand-bonus-depreciation-new=
-tax-law/
=20
Understand Bonus Depreciation under the New Tax Law

The Tax Cuts and Jobs Act increases bonus depreciation rate to 100% for=20
property acquired and placed in service after September 27, 2017, and=20
before January 1, 2023. The rate phases down thereafter. Used property,=20
films, television shows, and theatrical productions are eligible for=20
bonus depreciation. Property used by rate-regulated utilities and=20
property of certain motor vehicle, boat, and farm machinery retail and=20
lease businesses that use floor financing indebtedness are excluded from=20
bonus depreciation. read more

https://windes.com/tax_alerts/understand-bonus-depreciation-new-tax-law/

Image:=20
To see the original, click here:
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4/ct33_0/1?sid=3DTV2%3AMQw3N3dg9
Target URL: https://windes.com/tax_alerts/california-individual-tax-return-=
requires-use-tax-information/
=20
California Individual Tax Return Requires More Use Tax Information

AB 1593 (Ch. 17-563) directs the California Franchise Tax Board (FTB) to=20
revise the 2017 personal income tax returns to require that the taxpayer=20
enter a number on the use tax line (line 91). If the taxpayer enters=20
zero on line 91, the taxpayer must check one of two boxes indicating=20
that either the taxpayer owes no use tax or the taxpayer has remitted=20
his or her use tax obligation for the taxable year directly to the=20
California Department of Tax and Fee Administration (CDTFA). read more

https://windes.com/tax_alerts/california-individual-tax-return-requires-use=
-tax-information/

This article is reproduced with permission from Spidell Publishing, 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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Forward To a Friend

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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.

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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: 440px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 440px!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; }
}
@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: 414px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 414px!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; }
}
@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: 375px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 375px!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; }
}
@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: 280px!important; }
td[class=3Ddevicewidth] .mcol18 img { max-width: 280px!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; }
}
</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;"  id=3D"B1431104642435" class=3D"ao_Fr=
eeTextBlock">
=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;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431104745103" class=3D"ao_Fr=
eeTextBlock">
=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>
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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;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
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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"B1431105521051" class=3D"ao_Pi=
ctureStripBlock">
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      <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=
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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<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">MARCH 2018 - TAX ALERTS</span></strong></p>=20
<div align=3D"center">
 <hr width=3D"100%" size=3D"3" align=3D"center">
</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 March. In an effort =
to best serve you, we will communicate beneficial updates throughout the ye=
ar. 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-0289-1803/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3AMQw3N3dg9"
 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>
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=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;=
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100%"
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=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>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
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l-010b:574/ct11_0/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"Downloadable">Downloadable Copy </a></span></p>
<p>&nbsp;<br><br><br><br></p>

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h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
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lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
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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=
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<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
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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%"
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llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1504027365495" class=3D"ao_Pi=
ctureStripBlock">
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    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
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       <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-0289-1803/Bct/=
l-010b/l-010b:574/ct12_0/1?sid=3DTV2%3AMQw3N3dg9"><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-026c/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
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 </tbody>
</table>

=09=09</td></tr>
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=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;"  id=3D"B1504027371074" class=3D"ao_Fr=
eeTextBlock">
=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;">The Impact of the Tax Cuts and Jobs Act on Qualified Transportati=
on Fringe Benefits</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">In the years leading up to the <em>Tax Cuts and Jobs Act</em> (TCJA), C=
ongress encouraged efforts to protect the environment by giving employees a=
 tax break for qualified transportation fringe benefits.&nbsp; <a target=3D=
"_blank"
 id=3D"ct12_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct12_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"The Impact of the Tax Cuts and Jobs Act on Qualified Transportati=
on Fringe Benefits">read more</a></span></p>
<p>&nbsp;</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;"  id=3D"B1510013011832" class=3D"ao_Pi=
ctureStripBlock">
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=3D"0" width=3D"100%" height=3D"auto">=20
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  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"center"><a t=
arget=3D"_blank"
        id=3D"ct13_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/=
l-010b/l-010b:574/ct13_0/1?sid=3DTV2%3AMQw3N3dg9"><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-026d/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
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    </table> </td>=20
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 </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;"  id=3D"B1510013037052" class=3D"ao_Fr=
eeTextBlock">
=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;">Things to Be Aware of for 2018 Filing Season</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The 2018 filing season for 2017 tax year returns officially started on Ja=
nuary 27. On the other end of the filing season, taxpayers have two additio=
nal days to file their 2017 returns. The traditional April 15 filing deadli=
ne moves to April 17 this year. Some early filers, however, may find their =
refunds delayed if they are claiming the additional child tax credit (ACTC)=
 and/or the earned income tax credit (EITC).&nbsp; <a target=3D"_blank"
 id=3D"ct13_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct13_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"Things to Be Aware of for 2018 Filing Season">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;"  id=3D"B1494027224750" class=3D"ao_Pi=
ctureStripBlock">
=09=09=09<a name=3D"B1494027224750"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct14_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/=
l-010b/l-010b:574/ct14_0/1?sid=3DTV2%3AMQw3N3dg9"><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-026e/2/-/-/-/-/image.jpg" height=
=3D"148"></a></td>=20
      </tr>=20
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    </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;"  id=3D"B1494027398579" class=3D"ao_Fr=
eeTextBlock">
=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;">New Withholding Tables for 2018</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Much-anticipated withholding tables for 2018 have been posted by the IRS.=
 While the new withholding tables are designed to work with existing Forms =
W-4, the agency encouraged taxpayers to use its online withholding calculat=
or to make adjustments if necessary. New Forms W-4, Employee=E2=80=99s With=
holding Allowance Certificate, will be released for 2019 withholding; withh=
olding for 2018 will adapt to existing Forms W-4 already submitted by emplo=
yees. Based upon the specific impact of the new tax law on their situations=
, some employees may wish to file a revised Form W-4 to supplement revision=
s to the withholding tables already being made by the IRS.&nbsp; <a target=
=3D"_blank"
 id=3D"ct14_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct14_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"New Withholding Tables for 2018">read more</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"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;"  id=3D"B1494027523258" class=3D"ao_Pi=
ctureStripBlock">
=09=09=09<a name=3D"B1494027523258"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct15_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/=
l-010b/l-010b:574/ct15_0/1?sid=3DTV2%3AMQw3N3dg9"><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-026f/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;"  id=3D"B1494027517748" class=3D"ao_Fr=
eeTextBlock">
=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;">No Change to Capital Gains Taxation after Tax Reform</span></stro=
ng></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The <em>Tax Cuts and Jobs Act</em> did not directly change the tax rate o=
n capital gains; they remain at 0, 10, 15 and 20%, respectively (with the 2=
5% and 28% rates also reserved for the same special situations). However, c=
hanges within the new law impact both when the favorable rates are applied =
and the level to which to may be enjoyed.&nbsp; <a target=3D"_blank"
 id=3D"ct15_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct15_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"No Change to Capital Gains Taxation after Tax Reform">read more</=
a><br></span></p>
<p>&nbsp;<br><br></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"196" class=3D"devicewidth" bgcolor=3D"#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;"  id=3D"B1494027660591" class=3D"ao_Pi=
ctureStripBlock">
=09=09=09<a name=3D"B1494027660591"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"left" =
width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"left"><a tar=
get=3D"_blank"
        id=3D"ct16_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/=
l-010b/l-010b:574/ct16_0/1?sid=3DTV2%3AMQw3N3dg9"><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-0270/2/-/-/-/-/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;"  id=3D"B1494027641907" class=3D"ao_Fr=
eeTextBlock">
=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;">Understand Bonus Depreciation under the New Tax Law</span></stron=
g></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The <em>Tax Cuts and Jobs Act</em> increases bonus depreciation rate to 1=
00% for property acquired and placed in service after September 27, 2017, a=
nd before January 1, 2023. The rate phases down thereafter. Used property, =
films, television shows, and theatrical productions are eligible for bonus =
depreciation. Property used by rate-regulated utilities and property of cer=
tain motor vehicle, boat, and farm machinery retail and lease businesses th=
at use floor financing indebtedness are excluded from bonus depreciation.&n=
bsp; </span><span><a target=3D"_blank"
 id=3D"ct16_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct16_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"Understand Bonus Depreciation under the New Tax Law"><span style=
=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">read more</s=
pan></a><br></span></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1510013028615" class=3D"ao_Pi=
ctureStripBlock">
=09=09=09<a name=3D"B1510013028615"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0" width=3D"100%" height=3D"auto">=20
 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;" align=3D"center"><a t=
arget=3D"_blank"
        id=3D"ct17_0"
        href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/=
l-010b/l-010b:574/ct17_0/1?sid=3DTV2%3AMQw3N3dg9"><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-0271/2/-/-/-/-/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;"  id=3D"B1510013042399" class=3D"ao_Fr=
eeTextBlock">
=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;">California Individual Tax Return Requires More Use Tax Informatio=
n</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">AB 1593 (Ch. 17-563) directs the California Franchise Tax Board (FTB) t=
o revise the 2017 personal income tax returns to require that the taxpayer =
enter a number on the use tax line (line 91). If the taxpayer enters zero o=
n line 91, the taxpayer must check one of two boxes indicating that either =
the taxpayer owes no use tax or the taxpayer has remitted his or her use ta=
x obligation for the taxable year directly to the California Department of =
Tax and Fee Administration (CDTFA).&nbsp; <a target=3D"_blank"
 id=3D"ct17_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct17_1/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"California Individual Tax Return Requires More Use Tax Informatio=
n">read more</a><br></span></p>
<p style=3D"text-align: right;"><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,helvetica,=
sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,helvetica,s=
ans-serif; font-size: 12pt;"><span style=3D"color: #ff0000;"><em><span styl=
e=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><span><span=
 style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><span>=
<span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><=
span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><s=
pan style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;"><sp=
an style=3D"color: #ff0000;"><em><span style=3D"font-family: arial,helvetic=
a,sans-serif; font-size: 12pt;"><span>This article is reproduced with permi=
ssion from <span>Spidell</span> Publishing, Inc.</span></span></em></span><=
/span></span></span></span></span></span><br></span></em></span></span></sp=
an></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"B1431966901095" class=3D"ao_Fr=
eeTextBlock">
=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"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3AMQw3N3dg9"
 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"ct19_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct19_0/1?sid=3DTV2%3AMQw3N3dg9"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><a target=3D"_blank"
 id=3D"ct20_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct20_0/1?sid=3DTV2%3AMQw3N3dg9"
 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"ct21_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct21_0/1?sid=3DTV2%3AMQw3N3dg9"
 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"ct22_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-010b/=
l-010b:574/ct22_0/1?sid=3DTV2%3AMQw3N3dg9"
 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
   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct23_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-01=
0b/l-010b:574/ct23_0/1?sid=3DTV2%3AMQw3N3dg9"
    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"ct24_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-01=
0b/l-010b:574/ct24_0/1?sid=3DTV2%3AMQw3N3dg9"
    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"=
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   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct25_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-01=
0b/l-010b:574/ct25_0/1?sid=3DTV2%3AMQw3N3dg9"
    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"ct26_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0289-1803/Bct/l-01=
0b/l-010b:574/ct26_0/1?sid=3DTV2%3AMQw3N3dg9"
    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;"  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>

=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-seri=
f; font-size: 9pt;">Copyright =C2=A9 2018 Windes</span><br /><span style=3D=
"font-family: arial, helvetica\ neue, helvetica, sans-serif; font-size: 9pt=
;">Our address is 111 West Ocean Blvd., Twenty-Second Floor, Long Beach, CA=
 90802, USA</span><br /><span style=3D"font-family: arial, helvetica\ neue,=
 helvetica, sans-serif; font-size: 9pt;">=C2=A0</span><br /><span style=3D"=
font-family: arial, helvetica\ neue, helvetica, sans-serif; font-size: 9pt;=
">If you do not wish to receive future emails, <a class=3D"msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0289-1803/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3AMQw3N3dg9">click here</a>.</span><br /><span styl=
e=3D"font-family: arial, helvetica\ neue, helvetica, sans-serif; font-size:=
 9pt;">(You can also send your request to <strong>Customer Care</strong> at=
 the street address above.)</span></p>
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0289-1803/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
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