Envelope-to: marty@transocean.com
Delivery-date: Thu, 08 Mar 2018 10:43:15 -0800
Date: Thu, 8 Mar 2018 10:42:29 -0800 (PST)
From: Windes <solutions@windes.com>
Reply-To: Windes <solutions@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UBVAUUTXYT$UYVTYWXYXCTWA@mail-out.est.act-on.net>
Subject: Solutions Newsletter - Q1 2018
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=20
SOLUTIONS NEWSLETTER - Q1 2018

Dear Valued Clients and Friends,

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

Quick Links

Windes

http://windes.com/

Tax

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

Audit

http://windes.com/services/

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

Employee Benefit Services

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

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

Careers

http://windes.com/careers/

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

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

About Us

http://windes.com/about/

News &amp; Resources

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

Brochures

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

Contact Us

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

Downloadable copy of the newsletter

https://windes.com/wp-content/uploads/2018/03/2018-Q1-Solutions.pdf

=C2=A9 2018 Windes, Inc.

Big Changes for Individual Taxpayers

Now that the Tax Cuts and Jobs Act is in place, many Americans are left=20
unsure as to what this means for their future tax liability. However,=20
one thing is certain, many deductions individuals had become accustomed=20
to are now gone. In California, with its very high cost of living, the=20
tax benefits to homeowners are limited. read more

https://windes.com/solutions_newsletter/big-changes-for-individual-taxpayer=
s/

What Tax Reform Means to Businesses

The Tax Cuts and Jobs Act has brought about significant and sweeping=20
changes for businesses. Unless stated otherwise, the law and changes=20
will go into effect for tax years beginning after December 31, 2017. The=20
following are key components of the new legislation that will have=20
immediate impact. read more

https://windes.com/solutions_newsletter/what-tax-reform-means-to-businesses=
/

New Estate Planning Guidelines

The nation's leading estate planning conference, the Heckerling=20
Institute on Estate Planning, was recently held in Orlando, Florida. The=20
following are some items discussed that will be important going forward.=20
read more

https://windes.com/solutions_newsletter/new-estate-planning-guidelines/

Easing Implementation of the New Lease Accounting Standard

There are several impending updates to accounting standards, most=20
notably the revenue recognition and leasing standards (effective 2019=20
and 2020, respectively, for privately held companies). These updates=20
will require significant changes to accounting and disclosure treatment=20
in financial statements prepared in accordance with U.S. generally=20
accepted accounting principles. In January 2018, the Financial=20
Accounting Standards Board issued a Proposed Accounting Standards Update=20
aimed at easing the impact of implementing the new lease standard, which=20
could influence a company's decision regarding early adoption of the=20
lease standard. read more

https://windes.com/solutions_newsletter/easing-implementation-of-the-new-le=
ase-accounting-standard/

VCP User Fees Simplified

The IRS has announced simplified user fees for submissions made to=20
correct 401(k), 403(b), and other qualified retirement plan errors under=20
its Voluntary Compliance Program (VCP). VCP is the IRS program under its=20
Employee Plans Compliance Resolution System that allows tax-favored=20
retirement plans not currently under examination to correct certain=20
failures that would otherwise result in the loss of tax-qualified=20
status. Previously, user fees for a VCP submission ranged from $500 to=20
$15,000, based on the total number of participants in the plan, and plan=20
sponsors were offered a handful of alternative or reduced fees for=20
certain types of standardized corrections, including plan loan=20
deficiencies and failure to make required minimum distributions. This=20
"simplification" significantly changes the way user fees are determined=20
and eliminated alternative and reduced fees that were previously=20
available. read more

https://windes.com/solutions_newsletter/vcp-user-fees-simplified/

Optimizing Home Internet

Demands on home internet continue to increase. Social media, IoT=20
(Internet of Things), remote work requirements, and the call to "cut the=20
cable TV cord" are taxing home internet capacity. In response, internet=20
service providers (ISPs) are delivering faster data rates to quench our=20
internet thirst. However, are you maximizing your home internet=20
performance with an efficient home network? The following are some tips=20
on how to get the most value from internet contracts and keep your=20
family happy. read more

https://windes.com/solutions_newsletter/optimizing-home-internet/

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

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

W INDES

Share this content=20

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About Windes

With 92 years in business, Windes covers a multitude of disciplines with=20
more than 150 professionals within three southern California offices.=20
The firm offers a full range of services, including: audit and=20
assurance, cost segregation, employee benefits, estate and trust=20
planning, human resources recruiting and consulting, and tax planning,=20
consulting and compliance. The firm focuses on the needs of privately=20
held businesses, nonprofit organizations, and high-net-worth=20
individuals. Windes is an independent member of Baker Tilly=20
International.

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td[class=3Ddevicewidth] .mcol3 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
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=09=09</td></tr>
=09=09
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padding-left:0px; padding-right:0px;"  id=3D"B1431105198075" class=3D"ao_Fr=
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=09=09=09=09=09=09
<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-family: 'Ar=
ial','sans-serif';">SOLUTIONS NEWSLETTER - Q1 2018<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: 12pt;=
">Dear Valued Clients and Friends,</span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes would like to thank you for your review of the quarterly electroni=
c version of <em>SOLUTIONS</em>. We hope that the articles will prove to be=
 both timely and of interest to you.</span></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" 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"B1431105103695" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<table style=3D"width: 100%; height: 100%;" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0">
<tbody>
<tr style=3D"height: 100px;" valign=3D"top">
<td style=3D"background-color: #c3c6c6; width: 10px; height: 200px;" valign=
=3D"top">
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
">&nbsp;</span></p>
</td>
<td style=3D"background-color: #c3c6c6; width: 200px; height: 10px;" valign=
=3D"top">
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l-010b:574/ct9_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"News & Resources"><span style=3D"font-family: arial,helvetica,san=
s-serif; font-size: 9pt;">News &amp; Resources</span></a><br><br><span styl=
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"_blank"
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 title=3D"Brochures">Brochures</a></span></p>
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 id=3D"ct11_0"
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l-010b:574/ct11_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"Contact Us"><span style=3D"font-family: arial,helvetica,sans-seri=
f; font-size: 9pt;">Contact Us</span></a></p>
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l-010b:574/ct12_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"Downloadable"><span style=3D"font-size: 9pt;">Downloadable copy o=
f the newsletter</span></a><br></span></p>
</td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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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;"
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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"B1431105947264" class=3D"ao_Fr=
eeTextBlock">
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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
=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"B1431105876434" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1431105876434"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Big Changes for Individual Taxpayers</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Now that the Tax Cuts and Jobs Act is in place, many Americans are left=
 unsure as to what this means for their future tax liability. However, one =
thing is certain, many deductions individuals had become accustomed to are =
now gone. In California, with its very high cost of living, the tax benefit=
s to homeowners are limited.&nbsp; </span><a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"Big Changes for Individual Taxpayers"><span style=3D"font-family:=
 arial,helvetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431106308015" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1431106308015"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">What Tax Reform Means to Businesses</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The Tax Cuts and Jobs Act has brought about significant and sweeping ch=
anges for businesses. Unless stated otherwise, the law and changes will go =
into effect for tax years beginning after December 31, 2017. The following =
are key components of the new legislation that will have immediate impact.&=
nbsp; </span><a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"What Tax Reform Means to Businesses"><span style=3D"font-family: =
arial,helvetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431106573045" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1431106573045"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">New Estate Planning Guidelines</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The nation=E2=80=99s leading estate planning conference, the Heckerling=
 Institute on Estate Planning, was recently held in Orlando, Florida. The f=
ollowing are some items discussed that will be important going forward.&nbs=
p; </span><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"New Estate Planning Guidelines"><span style=3D"font-family: arial=
,helvetica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431106719835" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1431106719835"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Easing Implementation of the New Lease Accounting Standard</span>=
</strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">There are several impending updates to accounting standards, most notab=
ly the revenue recognition and leasing standards (effective 2019 and 2020, =
respectively, for privately held companies). These updates will require sig=
nificant changes to accounting and disclosure treatment in financial statem=
ents prepared in accordance with U.S. generally accepted accounting princip=
les. In January 2018, the Financial Accounting Standards Board issued a Pro=
posed Accounting Standards Update aimed at easing the impact of implementin=
g the new lease standard, which could influence a company=E2=80=99s decisio=
n regarding early adoption of the lease standard.</span><span style=3D"font=
-family: arial, helvetica, sans-serif; font-size: 12pt;">&nbsp; </span><a t=
arget=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"Easing Implementation of the New Lease Accounting Standard"><span=
 style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">read m=
ore</span></a></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1497978436699" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1497978436699"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">VCP User Fees Simplified</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The IRS has announced simplified user fees for submissions made to corr=
ect 401(k), 403(b), and other qualified retirement plan errors under its Vo=
luntary Compliance Program (VCP). VCP is the IRS program under its Employee=
 Plans Compliance Resolution System that allows tax-favored retirement plan=
s not currently under examination to correct certain failures that would ot=
herwise result in the loss of tax-qualified status. Previously, user fees f=
or a VCP submission ranged from $500 to $15,000, based on the total number =
of participants in the plan, and plan sponsors were offered a handful of al=
ternative or reduced fees for certain types of standardized corrections, in=
cluding plan loan deficiencies and failure to make required minimum distrib=
utions. This =E2=80=9Csimplification=E2=80=9D significantly changes the way=
 user fees are determined and eliminated alternative and reduced fees that =
were previously available.&nbsp; </span><a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"VCP User Fees Simplified"><span style=3D"font-family: arial,helve=
tica,sans-serif; font-size: 12pt;">read more</span></a></p>
<hr>

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

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1520448391643" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1520448391643"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial, helvetica, sans-serif; font-s=
ize: 12pt;">Optimizing Home Internet</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Demands on home internet continue to increase. Social media, IoT (Inter=
net of Things), remote work requirements, and the call to =E2=80=9Ccut the =
cable TV cord=E2=80=9D are taxing home internet capacity. In response, inte=
rnet service providers (ISPs) are delivering faster data rates to quench ou=
r internet thirst. However, are you maximizing your home internet performan=
ce with an efficient home network? The following are some tips on how to ge=
t the most value from internet contracts and keep your family happy.&nbsp; =
<a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3A5MsfgWMkl"
 title=3D"Optimizing Home Internet">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"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"B1480358825109" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1480358825109"></a>
=09=09=09<p><span style=3D"font-family: arial,helvetica,sans-serif; font-si=
ze: 12pt;"><strong><img style=3D"display: block; margin-left: auto; margin-=
right: auto;" src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1=
671/f-0272/1/-/-/-/-/image.jpg" alt=3D"" width=3D"816" height=3D"335" borde=
r=3D"0" align=3D"middle"></strong></span></p>=20
<img style=3D"display: block; margin-left: auto; margin-right: auto;" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0273/1/-/-/=
-/-/image.jpg" alt=3D"" width=3D"825" height=3D"791" border=3D"0" align=3D"=
middle">

=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<hr>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">If you have any questions regarding the content in the newsletter, please=
 contact us at <a target=3D"_blank"
 href=3D"mailto:solutions@windes.com">solutions@windes.com</a> or any profe=
ssional at:</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Headquarters</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">562.435.1191</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Orange County Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">949.271.2600</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Los Angeles Office</span></strong></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,</span></p>=20
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;"><span style=3D"font-size: 16pt;">W</span>INDES</span></strong></p=
>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" 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"ct19_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-01=
0b/l-010b:574/ct19_0/1?sid=3DTV2%3A5MsfgWMkl"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
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   <td><a style=3D"cursor: pointer;" target=3D"_blank"
    id=3D"ct20_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-028b-1803/Bct/l-01=
0b/l-010b:574/ct20_0/1?sid=3DTV2%3A5MsfgWMkl"
    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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    id=3D"ct21_0"
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0b/l-010b:574/ct21_0/1?sid=3DTV2%3A5MsfgWMkl"
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<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 covers a multitude =
of disciplines with more than 150 professionals within three southern Calif=
ornia offices. The firm offers a full range of services, including: audit a=
nd assurance, cost segregation, employee benefits, estate and trust plannin=
g, human resources recruiting and consulting, and tax planning, consulting =
and compliance. The firm focuses on the needs of privately held businesses,=
&nbsp;nonprofit organizations, and high-net-worth individuals. Windes is an=
 independent member of Baker Tilly International.&nbsp;</span></p>
<hr>
<p>&nbsp;</p>

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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-028b-1803/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3A5MsfgWMkl">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-028b-1803/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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