tag:blogger.com,1999:blog-21837614627570739892024-03-21T09:49:34.774-04:00Small Business S.O.S.Secrets. Opportunities. Solutions.McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.comBlogger146125tag:blogger.com,1999:blog-2183761462757073989.post-5750204350103778752014-12-31T10:26:00.001-05:002014-12-31T10:28:04.122-05:00Social Security Benefits to Increase in 2015<br />
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<span style="font-family: Calibri;"><img alt="" class="mm-O-x" height="238" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiB0YuI96-_aNQPr6r-mQFGpfNNQFdtdxxH6Tzis7dockqTIxPKJErlguKaazZ-EqT4Ey2RCdMUFQMsCgVJWwvuq9QKSpLkt97ccKJltceqFraii7dN9QsM1OWKF50lAXf9WfSAi4aopcI3/h120/d.png" style="height: 120px; left: 0px; top: 0px; transform: rotate(0deg); width: 161px;" width="320" /></span></div>
<span style="font-family: Calibri;">B</span><span style="font-family: Calibri;">eginning in January, benefits
from the Social Security Administration will increase by 1.7%. The increase coincides
with the increase in cost of living expenses that have showed a constant
increase of 1.7% over the last twelve months. The average worker will receive
roughly $1,328 a month, which translates to about $15,936 a year. The Social
Security Administration has also announced that the amount of income that
workers pay Social Security taxes on will also increase due to the increase in
average wages. This amount was $117,000 in 2014, but will increase to $118,500
for 2015. </span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-82702230934570741452014-11-26T09:59:00.000-05:002014-11-26T09:59:30.124-05:00Which Sales Tax Exemption Forms Should Businesses Accept? <br />
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<span id="goog_1471512645"><img alt="" class="jm-O-x" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnEPwFg_uNu2XAu2WFGCTDErGpg5idn9swxmlXAhArJaSBnfuoV_VxzeqcovW6h4ggR2sTE_QIDiwSr1HNF3vyqEbLWUiLhISC3Hxxz0hNVDSbyV0_79WZmSrUlboBmfona7ty1cxPcmiJ/h120/forms.png" style="height: 120px; left: 0px; top: 0px; transform: rotate(0deg); width: 159px;" /></span></div>
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<br />Sales tax exemptions forms offer protection should your
business face a tax audit. But if you have incorrect or incomplete forms on
file, they will not help you. In fact, if the forms on file are deemed invalid,
your company may be held liable for the uncollected sales tax. The first step
to making sure sales tax exemption forms are valid is to make sure they are
filled out correctly. Some of the most common errors that cause forms to be
invalid are missing signatures and dates, incorrect claim type listed, and the
form not being recognized by the state authority. </div>
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Sales tax exemption forms, along with any other important
forms, will not benefit your business unless they are properly completed and
filed. If you have any questions about sales tax exemptions, please contact us.
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McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-39190122655851958412014-11-18T10:37:00.000-05:002014-11-18T10:43:37.395-05:00Simplified Home Office Deduction: What are the Benefits?<br />
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8qJuEY9iIt9GkNIUAqymm0FgVXji0Kx4HFrR6vKKlqHlAJxS7s0G5ZAde2Q5ud6jAlogysOBX7TXsLg4OBOhwN4wMjv6FyExtuvEJ2eJeq4m0jrMfLXNKnbArALuurIPWRDXpulNbv44ot26flztoHbKSXVgoJqbbeBoX5bkLXBoukPuSi/pPT43aIC1JSd8/xu1X3EKZ3KB3jEpNch8TZARpyVrqE60H919eu2xmLCjvJAESUe6JQTLwxijD/BbLUKffCRR2z04Ljy7xDwBDohr656byJnaj7jPQCeZlWTwnP5acYR4Dd97V6S5AC5i2sFFrVZe5QQZ/kfx1DwGtp9TD2CD0F7pd/znCoQ0Hl91Lwb7UFWXuFMQdCsXBv2xsGUECSOMcMIMMcBhIbGHZCcRCnTVrmbFe9QGDczOeGbWetNjY72u/X2e+zkqVs8D9xSlhoQcsCNgANIGku9sgAkIDR1CQUM1FX9QcNLwHQYrtXli1esEyB29XjcJQAS9xR7ZaW7bHh4WGUngBAoK0AWIOQ87eOY6wgD1wD64HBaJ+J8hNdE8N/HPEmjuyRzDrlRf0wLdE8/8YTNaaw8LEvXo7K3KuvW1V6wQQFvUcBjjJduuA68iLeY1cwAjzjJZBJQneWHn0ch6Y8rUa7gqrIuWttkpwgTLrKuusISArPR1NdlQHUhxiJuyLUsyUKPHRDo5P30yHVtkaLtcH51Km+5xmrgpurF5ForY0DVBdmDvwSOI9APxChlYmQAS0s63GH6PMt7QoAvtet6f+x9DGyvp4eyx9Be195Ui7dDuwpmnBdvYQpmwACfKFFHIZgcu8XS2A4X04fT6ujNes03oi4szNn83IwDcHOj5sxbluu5ITm75cyt3nHf+c53fAwYzCYNFB0CUS5CT0Ao6NjkEjIp0G39/YPW19fjA3329t1xx10uaMxc4cJVJLTr6xXlp3zVTGZVOzRWIj+YSrl0HL8BP52LgPHbgSGK9gLGrp6uBPSmUgiLSCCfuOeVCHD4QjVdIMvnLh/9US7Z1774RZu8dMlq4kUfykiJsHas31HfKhMfSk+PcTtbtoi9B+lH8lHM+b3i64TwJWASx++aD0Wun49pfvgHr+ADvGGoALhIV5W3064+BGBYwY7OLivKUgHMzu6e5uy35Eblt3SkyRfyImTBB8FreEhb8UDSQ67z3jf33X9WYwbJSrMZpNkBRiaOYyh7DLGAHrT7Xoh67HX/Gwbe7ndWQPXmvjgEi4bTSBjLFi/O8RvmcI7HMnyNRQJA2oYEx2Nfc9m03p5un/1amJ+1dQkSY6aBfrmHqnapUrbzF69aScDEotIoLBAUridjB/JjQRa3kDKJY4H2ytVrzWsCOC++bxKaHGFmPWp4aNCOHz9pJ08et1OyridOHLMjR47Z0OCItcklrcnVpawg2kg5BManCBbjTdYEcT2JmYTo6OxQmTUHXoAsABhaN2bVOI5z0Xl0HOMeeFGQ9XZ5d4lWKFfsmqzdd775TauJF22yPm06X3dr12Z9Pb0+Q8gYd0vZ0V4USTJaKksxv7s6ZLWb132Hxq64rjxSffYGHssR27LGbLEjxiIyKcKmZMCLEqWNLitqEXLB2iBjR8HH6+gWjbqJL53FLucdLmOHQLPVIguui/AgABcxAf6TNwEZQXEjEyjEf+tHPmEt3YO2qXbcjOB5UPA9Ymh7j3U8KI6py17n3zDweKbJNUqmgusSOKwN4EPLBBg4R0PC70ZY21vSLBLuIwBowX1QVkxmtNPBqueWXJSqxirk11lod8FllwPrPBsCxjKTL/OLYvSWrwWxcDs3t6Dy1mxs7KDKYX0GcPFKtgToWHu5cuWa12NDArlWKQncAozqsqV0daXj9W015VfTGKSMpWPrmgAz0NsvLdxnZx942HpUn4MHD9qhQ4dsdHR0Z1InBMDzV91pH7/hF2Bsk0U9euKoBCpNXXOOAH8I5IH1JiaQxnnd7Dw6Drgzq8i4jS2PPtsoHi6fv2jPP/VtW5OnsSG+d+ga4ISP6xtVf+VBb3+fXDWNlZXHXsIBUT6/9woAb0M8h5VxTnDz+zj2GACLD/RxQ4oOYkbaFYxiZjS7u4sqR+ATv1FWCWySIynIVikJhgMoSYCInLXJ9UQhtIpHW9uyfKpAPA3ALEzEKAyePlhRm7kOnxjXLa2uaAzfZR//1KesMHbYahruQAGFLCTge5aiXU5q/3bacb5D2escU+/d5zxWIddLeR10M4sXVgWiiLBA8bQAnYGmK69WU0PVgW7pZPEYC/iYURaoKisnefHz3hHqySIzUWIIg+1txQOySIwNlpYWVBdmL5kxxR1dk5ZbdeABOADJdRbgewQaLG9He9pLRy+xqba2rjFGZU3lrvvC7+L8kpWrJY9n5qZtZUn5KR1jvQ7Vv1Dsl2u06ZoVbUq9xsbGZBlPORDhDW1mogeFEUBCEBG01fKqAJgARroI/AZkaPcAXQCTwG8WrtnJgTg31MYutaNN7ShNTvpkyuLUhHUikOLbZm3DN6zA07IUDEIzMNBnNV2H9hIOCB7Fb+rBcQQsZaVF/aa4Lc4rO2IsIsROJPrX+7hZFtbU0xD7lq2G2tnvfIWHHepfJXALVejqcIC7m6oskRs8E5aX2ANA4wFYACuAF0Ds1DixrDEjrnWnAA7grk1NStFW7Yd+/Cdt4MxdVm1tPnPXrGc2uGw3iToHxfHWZvIU9roGvWXAc2ZmMoZizyVMQkjQ9oCGYwTu6aef9vEY2o0x3vDQkI2PH7Cx4RFpevn4spLLiwu2Vlq1q5cuqwulvcRoLFqfxmEHDhzQOKzPhefYiVMugBvKq6T7eMRjSX58RR3YgtBLgOvUReexkK6fJEC8IQpBYpcEcVgZBBpmh5BRdwglEuMDXGYEpLYpgRkYlmAovSwNXV2tbNjC4py/YXhpecFWltes0NluPd19NjQ8YGOjB+3g+JiNjhzQ+LJoY4cO7HQy/MoGzh07dszrAu8AQQR+t4hXfaPDEvI2Q2e3SPA2Fpfs3NPP2Jwsea/SAMaC+FSWYlivlpsWLH0yqp1ZWQlg0PcKCNaZdcw0TokQvAFwZZNCUxzAC4sXwONZN28LFkgxxDXykO3WccPWpZQLAht1wisaEJ+YfJnX8ILzkAMPHsHlpmylkACDHHKNcrCY/AaoLE+xED/YP+BLG5x/6cJ5K6+V7BN/9eds9K4Hbb1NQx/uFYIAa/BeiaWsaCu89WroOE2mJEqTc7Q7KHsMvXXAexXCyiHQEDOO3/jGN+ybGndcvHjRG7+lgfSLzz/rgvzhD/2APfroowKLrIlcSkCAhnJ3dXDI1/rQYLhzPvYR4MpyERmZsQi6tLLsb30CkHQAg3RfFxTDeQ6KGMFgw60/CiKL4wIczFAcIX5jqRASwBjaj45BgTDtvSX2wVzWouqbG3h5urE5hlFyOrMsC8q7POYXZj1eXUuvGEBzk09PX6+3CXeVsQeWEXBRHjzLWjvOUS+6jdAjd5Fzg1hwAXF2ctouX3jZWmUOxpWnGmstCD2TKGxCiIBAqPy1xXkb0DiaMuknt/oCAG30MZpkuL6d1hq5ByuNRaZOqxpjd0h56KJfd76pTg6ITYmwjqPvARvX4SV94McoVNULAU8gSsHH900+orBJSxu5F3KRDcumnAFNFngRAzzGsnhEyAduK4pmXkr9xedfsB/96Z+z23/g47Ygx4wJHGkiny1NFjUpJqkNlaGgInzc66oCJatylT8w5OzNiPbsRW858LLEet7ly5d9X56P7zSAa5Pg4fvjitJJDJpZRuA6SwfTE5NuGd1NKyTth1DS+SMjo9L6GvzDBnVMuGh0EA0OzUgTI4Z2BECBcV+DMQUd52MJjrkPwSYPgUhAZt2Jxe+C6lBgehsgC/hdKjPSEfuDoTqPpeC+5eUVvy9+k++6XJ91KQgEfHm1tDMJg/IBiLSFdgC0IXkDUV+EHR4ROI52tkkq4A3nSqtrtibL3N3RKas6YmW52u6VsI7mIYEdwWwBSIx3pOQYY6kY5zsuOYTiqMpFpQzGVigW7u0f7Lf+3j7fbleRi4uiC4WAgAYwuI86el5NsEXAQiKwGgErfQKp95HzEeuTBJbySM8T3pGXX2+mY7WDlF7mHjE8RHkiX5zDg8Fzef755+3xj/1le/wnfsZWBaRWliVUBnMGLFPgkncgn6pbK/1KKfLOrgMvrR8mR/8dDDxAQKMRMiqD8BSkoTslpKzPqMd9czTVqZYrbhGfeOIJm7w24YBF8y/JxYOB5IVA3n333TY7vygLUnaBifERzMYiMj7CkkRn03EISAgtggWgYdzu2Th+J4ZKp4n5xPQ7SxBdXbh9ssqqf43nvaSZ6RTya29jJ4xcV40dfTFb7ijn4zeWkPT+IK3aSuf5rK54EvzB3cLKA8xYgiHQBupO+1A+rIfhAXCOnTe0DXAh9Lh4TEB00A7lzfktWXnGXPCK31i81dkZuaIsgeASpgkvdsA4v3QrdfBylH9aTqlYlyzkYF+/W5yKxsFYEl5zF+CDGGO5aAF6fjfPJ8DF7xuBF+ldWDlupqOvmIgh5rdfb6ar0d5muojjGII3yAGKDf5GAHhHbrvbfvwXfskaPFqmfpPTkoDnCpTtccpPSsiB59UBeOq3jMXDvacdNyOv6x70lgOPjguBzzLEyTsFZtfl51fdlVxbLdszzz5tTz35tJ178Xm7dm1SLinWoOKTJ0yiVDVWYVxz4vQpe+jhR90dYTKFSRl2xcMI1uFYl+N8Ysx1QBHHDgymllnwBRAAo61VrmkTIJznd8SM1ToLRSt2a5yluL2AZWo+z9bMl5hOi/yZxEGgKT9251MvJhMQ5hYJLRTdEIITQgb/EBTAiNIhxIwxCohJJ5RMZ9MNxU33qXYBgSc+fL1OWROwF55/KsqXF2pywdjETDnwGaDjCuOa1WTtGEvjwgL2SqXk5ff2dfsEEsqTB2oBHq82oPzoZ4AHRVlB1OE6Sci32AzRtHIKpHdeNPlBGbuB52kFEIS66k/A38iziAncD5/xJuAb7YRefPFF2+7ssX/73/97NnTslDynopV5INaBh6VkWCK5kUyFq+m1l5J8LcCjj/ait8XiwSBnapMpEL/RumkxVBVPrbCXz523L37x83Iz56XN22TtZqWlJXilqk9aMJZizLSksVK3BOxjH/u4jR08YAfGxh24WB6Ag+VBY/O7Jq3M817s+wwLxHXSoeHDoiUBQDkkoHIeIBEDaDQ+W5sAPoBmtpT0siUekw4Fh6tGDOCYRaXJxNd3bOA2ApQWt9xYadwhgoNGwuLCpcDvrDDBS0K40SwP4JbFxA8by0nnQJLbOa5xI2DAMiKABNxSymBaf7BX+Ut4yI8lHYRzdXlJQeAT0CYnrvl4h2Uj+M+4HNDdcsst8hZ6fSxO3bAsHpQn5YdYMcaGJGgeR7vSsbygGpscrgtuADVUNPUkv5u5mhW57VwnBI8iJoQyQFFhrVHS1JMhz9X5VfuRv/7v2a0PPGhtXX1WkqKpSQ5ZkGfboD9VIcXWpnIA3+sBHn20F70twKOIQD5MyTKQV6z1SGMDQDYgnzt3zr7z5FN+DTdwXW4nDENj8dQ5rhhMZKoZRoj/Pm3PTCdCBVNjrAfjOZdtImWThs7gmLxiixOADEsXLiGAx3UsdHRJyJSmeR4AM4tZqkhj6zf389sfWdmqeczTFMRcx7XkPJMq1fWyz36iEKgnljopgPTgLFYGEAYgET7SxbgvBMvTy7KiQDZl3QANAknbyA++4aK7AKqGwfu4nwVsz19jNFzVzk65prJcCJxbPI1/SxoDsg7IpubZqUn3EHgU6vDhw1ZU+g2BlfxCwAEeRN0IrBcSAzziUMIEBDaAR30g1SzFzd9eT+V/M1czPSib0kUcx1CUR91cGakt9D9K6pnzl+yhj/+oPfrDn7Bi/5CAp34Vp9gb2imvps77fAQsJlCS1UtHAM8aCXhpFugdCDwEgEbDtL1oTeOzPml1iJogKPMzs15hhOkbX/+6gw0hZFYOzQ7zACIMXl1hQ3QaH4X7xXmaFWDPCm5oUK5TBm4akx5MfjAJwqRJRwfaO02GMOkQkyWc5zrpmEShf8fGx2+4ziSMWuJtYZJGLNYxnZ9+xyQOvzm/vJKAAVFf2oBWps0ICucQFOqO9YMP7loKKFjMoiwn51M7kmBC8I684D3t9JlcnaM/iMmX89zjll33dKgdBRQg95ZLvvzAbOm6rGpJbujC3Iws4Yr1iCcs62ANhkeGBIqk0KKPyTf27hZlXYPXxOEi+rHEHFHHJYeoO8DzONMO8r0Z8KKPyS/iOIa4Th6M87gX+SEf+PutZ16wsdvv9tnN/tEDVt2U96J+BHgFueh4Ex3yTphAcYsn4Hl/AjydBVIoKVVGYW/yuu5BbznwaDidHxRMj3Oxz3DbXUDFTOdK4HyrktJevXLFrijAKGZDn3/mWX/UCGZiGc7ccrtbP64HsAAm59D4MJsAUS71iUD+bvGaaaJjIyZwPYg6x8QGZfFYEXWgTAQ/LC2/Iw9AwTHg4T7SBXA4xwwpAkh7siHqBy/4TUxdAE50Jvm36RihwjugfK9fMb3iMMpkEoS2i/NJ8Ju/CSsas5F3nXZKIWAZmeKvy9OoVytWFeAAXkVA5JiliNHhQV8X25K1GRkaVD0YM19XrNQd4FFPdopEWfz2mVXFfk41Y5yM4Aa//UFmxQE8lJDzLwM8vzcDYCiOd/JuBu6hfeyeol98TK88qOM3n37GtnuH7N/5+b9pI+OHbV1WbEtyh7vZqbH4SmnFx7c7Vs+LAniADvCJfPz+DgTeqxFviYIR7dK2uMswqbOrIJSI6eWqndMgGOv27W9/2771rW+5NUQQT5w4YQ8//LB1dff5gB+gIZgh5NFBCDnEbwhGEMiD64z9QrAjBDAhhJl03BPnIw/Oc6+kxMsFmJQTZUEAgXuiPOoWIGVMeuLYMesf6PX1uwBpWCXK4BwCw3385hr5UQblsfmZtAgofGL/KuWgAAoCIOWziduVgkJRQGRjAdRQNds75GKqHghVVWM69nKixTcr1WTpVpZteX7OFlgCEhB7ZAnGZOUAXldnu21pXASAPD+VmybMxO9mTH2h6xxJRHmU36E8soLbNH476YOX5JflO+U4PwWM6BPSwj+Os32J8glFz3Xug1cLqyX7/Deesr/2t37RPvhDP2wzy2q/xv4Vjed7+wZ8/dLtmhQSwOM+ivZ9p4zz9KPA1Gem/l63THwzesuBh1BAOwxUHMcQx1g7CIbBGFw8vtzCksIz3/2udx5LCguzc67ZGdij5bFyi8urAl7a+IqlywKD4yzwwmIhlDvWUWO4bJ24hw4L4YdgESHyJPbf6gwsHudIG/UPqwhYAkgoBcDBMfdSHmPK0uqqj9GoDxMtAJCN1OTBveEikVdYVNpBPtQTt489ra5spLyoC5Z+FQsl/uy8nUuBa9xLHuQFINc36t4G1lRZXGaJob+7aAWVvS1QLS/M2+rcrC0JfGj3YQFuaKDfNyTsTCwwhm3yaDfwdvrf/16nBLy0rORPvjfpZsBjMB994GXpN9QmwY9+gV+k53cAj7TwcjfwkBWA941nnrdHPvpx+7Gf+hmrMBHX0mEVGYOCFDq7UjRIVyVUlo5Te2UtpTGYgIEKdGITeN7+JmWP96K3xdV8JWrzil8n3r8C83ErmWjxtSedYx1maSHt4jh58qQz8yqL6xIctgQh2DAaYUOb4csjgDAYZhNgPiE6iHD69C0ex3XyJ0Q68giKe4I4ZkzKVrQAK+zk3rBS2fRBUR66EheP9LQHJUEMz6g3bSFfiLwACC4TEyKkhXW3qv6kgUfk6YIsIAY/eLo+6oBAkm6dR62or4QKb8HbKevGOqkaYX0CXofuqa9rnKfrBR33yDIN9fXakBQfDyLjSpJXvBY9xCjW7+L3zgcf95Cy7xd45BX50gZCAJxxaZpFvtHiRfs5F0rM89FvggOvVLZzV6estdhrv/B3/74Njh+x8na7lVnj7OiyDSkaxrFh9agc2PN1VwUvvzmZBEWboTjOnsvSvrmaFAuTt9TR4om0tdzLzZoAN+frdavSRq5l1WzeFl1aE4gqa76cwKwjD6KynFASg8VJ/cflYCN1TcK0IuBpXCLXiacVyD+m9X1QDEPhpf4AUjgQnYYgYK3oLIQ9Oo9rEQBKdCCZxjHX/Jwo2BrA5TeAIj8CgoHgsnskwB75BAjDJeU+t2JSPgCF+3fArTaFtWRmd+TAWLJgyo8yucYrLNi4zqZy3xHSrCsBZVEqJ6W2srhgG3JV6wL82tKilXgfjfrkkPI8dWTchpszoIwB1QVeBuPcaKv3aRMg8dvLE+0FPCwFT2Y0ZdhpN/CC9nQ1dT9jvwBe8J/j4DPn4BPnwyoS4OeygDcvj+fJF1+yv/3L/8DuefAxW2/pFPjk0mu0C/AYx1LPloaA56hLikBndCxZ2NWuaDvk7c/8ztLbDryoDAEm41bKrOmgYI1a1S5dvGJT0xMOMPkTYtC60qUX2qJdBwaGJIDLxnNeR0+d8G0+uHzuFcgn5+MS8dwXAF2YX/LzsZeS6z4m4bo6AyDSES5EzY6jbnQSMQAJinrHMcS+vgBBhGxe4SryGyJfd/2awCu2p2cTY4wGsLhGevKNugWQuB/iN7OovJQWAUODI0xcdyDKJQSAPpaUBWOnCfs6Wc/DheIenoVjbZL9rf4uGWl3JlAWea3i0ry7mieOHrLRwQEbGZR7KetSX6/6uirrc0zixCM8EqQbedO0SLQNCkAlLiTiyqsBj7wIWYvn53A1ldgng1Rvzgefs8DjXJZ3XCfA7xXxqy75+aMv/al98q/8rP2ln/xpa+sdsopquS42rwvQgBr5A3jksdOuZg1bt5K8BGWPoWj/bnrLgRfZB8OI4xhgFdV5dWkehA1m+JPqS8vONM6xdocAuXXQPQgVAsbvkbExa5dg8Wo5hDTKgbEBgugIhD0C99IJnK+UmTVLQCGPEHYCRNnUlfSEuJfg7RH/ORf5QgkUCYDsNyXGimbHfRD3t0sBOC9EXKN86gUvCFi53XkjTFGXMg8Hd6fZUs7DMwJjIsphcobfPt5TPgh2jPGoT00WjketsGAAijEnG9fZOD0qsA30dglwbXIv5Q4LeKxW7gihKNmDBCjORaCcOIYCULuBJ0fl+wZeyA3xjsXTzXu5mgE80sc5+MUxPOYawGsv9tgX//zrNnb0lP2NX/oPbOTYGVuXPAA8dzW9TBbRqYtONhVAI1xM1h5EnAvKHntd96C3xeJRBBXYHQCepMI7G22PkCEgbJJGg7NssCwXCAFhzyValjS4Yiya92q8Ma3rhZ7klsHUAAUEg5l0CWYTQyG0VIEF8agP9SQNwp0FAcT5CNHBxN0a9yDQgITOJG/OB8DIMwJ5Ue518CfgcR/nSB+gALjkQ7vIO4AT+XBMKFfT6y0Q2GiDly/BoP7wkvPUy++RlQOInpcE1oEnEWZ/7IpcfNypQ2PDdvjQQRvs7faxHRMtxQ5e/NRhXexUESpYU8Vybqqs0P7ZtgaAwkIEvVbgRV/ezNVsUyavBDzaybloP8f0DcelStU65QU8d/6yPfPyFfv7v/qf2S33P2Q13gEjjQrwoN3Ag3baXEvy4XVqUvaYuuxFb5+rSSkqiorABGeUGrImtxGmYsXm5mYlGHXrFzN4fR+TK1cuXvIJjDtvv8MnVbCIQxprsEFaXLQ13s9RTFugyBOhCs0Gg9H4wfTojCgfmpqc8eO9toSxoyS2erHHktflsfeSOG2STs96IeABVs4FyBEEAhTH2d+4u3zdhvQ857WhtjBDu7q6ovJ5KiB9IJEntPvkKnb5A8CkRakA7GT5aBPtph30Jm0FqA5YeRNO4rG3uznLyaSVTJvcyw1ZtBZ3cddWluzA8Kh4fatA12vl1SUb7O8V8FQeHShB5F5cL9bneBJ8QwUCHMQoQpR3Q7yLAGAAz9FGJor99YIqq7UZszmCuCElBdBY5yVuEQY8xtUNeRJjAnjwYwPgKcCw4BPX6aMAXtdAv80tr9lnfu8P7Vd//Z/aAx/8Qat3dNp6Q+N7ZMQ1gfKmHTuzm9fbqe53ysIoe0y5e9EbBl7cDJtuoN25ZphD4JhKIdxFdXJdTDh/4ZwG9CXfhEt7GfDzQCxMZI8g1guNy9uhWbdb1xhkSWMSnjCOWUBAB8FgBBqLgYVkrMU0PbOCBH/MSNaFc1DsyYTX1AlrlDRp+h2bsxlzEvObyYqrExP+5AFlBODoWKwW+VMu57ke7iYhANrZLVfWa4B1xIWDN8ka85vyNjZoH2HNFQL1Ij0u4sjgkG/L6pLL1CLg+1iXDOUWsh/VQSYXEotWXltJ+zBX2AQtl3J9zQrbGzZ57aKPle69+x47c/JUAoskiqWKbg0F6ItwL0NciHnTtOMjQ7vFCYUafUFM33s+vjywZUyKitP6g91VGbI0xP5xFAk8r1UMftDuLY3Ro1/wmPjgo3L1ssiXMScy4EHHuNBKpfRJ3lz5cKwgabRSvSbF3Wuf++KXbez4LfZ3/8E/sp7Rw7apPuXBE/ckaSftajDcYWIJ11f5SFnWfE4heUYEiDbSXmLaHNcI5ON80MGNnHqNFDffDHjb6vhsEexMkGlIP3RTTWApCBwVCQUbV5cXl9xyMM4AXH29PXbpwssuDDQErcuzYO6OdRZscWXRVgQ+lg9iXAQIASvl8jsIpiOIrg0V6BxACBAACGAkYCUBDfVgjBeCQwjAEDS4FAiVj4QoNBtlUgYCR9kwe3e54QLx0CXvjmSXxKCs+ODQkMe9KrOo8nmRLp8JJuYxHzHAp+crWDMF8ilJGZFXdZ0tYjUpIwmceMUHXSibJ9iJAdL2pnhBPbdrDqZ227Cpi+cEQI0TC52+oXp0YMj7qFV5sG+TJ/jDakU/SnxS3FwGYDkgru2OqRv8C9BBIYRoiXYhA2c1ex8BwBCzXkgcfMS6BXjc/WSjfTNf0vFdDPqVpRLSRX6AkN9xb3qIedtK8izqau/5KxN2/uq0/af/5L+xo7feZfXWLttU/24rULOkDKiXlJ4A2KbAkoLYrryuu/OURTsjRL2i3J3rOkgtfp0UN6ciMtS8wHQyhapUX1MygBeEemabmGIeeGVMxwwbncTYAzCxR5CN0riagGTy2pUEJjGdnem9A71u+SgDoNCcEPpoLPlB/A5gMqYEBFkGQcEkOo97AWIAD9BFCODhgiKXpMG6xkxi1AXlEfeHK0rMbyZ1eIK+IiWDS8hDp4zNGDcyK8lzb4cOHHSNjZARY5mwZuzWp94IHm2qVJmBQ5ha3P1NLnPV3zW6Ll5W5L6WSyvOV4DHlqwO+Wt33nLMxuTa90nxYDkYM/FaDDmyMihbvlMFEEBMJGUJwFEnXfG27g4QbQ8ee32b8pD6hodNkZ3r90PE7tqJfNO2fnOfB78vHQfw6F0+QUa6yDuAx6xz3O/XmrHnobrzIO+2xvmljW377L/5ov27v/TL9hM/9zdsfVvKv61LsepF/k3gYfGwdi3MnKvk2pbGj0qAvITMeP1VHyjqGmVyDXr7XE0Vql644fw2PrcG70tLizZ1bcIFxT9VK+Fb1XgDoeWxFH/o9bY7XGCXFua8AfGqh8mZyZ29iSHg4crR+Jh0IUDeKU3rA6NwASHYwDXOYUkI/MbycS2YFwz03xJyXE6x2dOERSNNgCwBbG/gch6rlzoEwWRLGa94YBa0qGPW2bb8N8/v9fSwrpfe9wloIQTP6wVfcc+UL/nRRgJjufVqxZcHlhbnbVWhJO+C9TrW6G49cdgOjY25F8EbuTYV/C1gyo/XY7AMAQFKVTGBp9nZ1FdccPAFj1JbroMP/oUQRhp4TAB4vlVzF3ChAB51ifOed7MMgruR9fQenSzwPH+Bg+MNKaG416/BKwXPQ/Xe0BiXXSrL5Q376hNP2uCh4/ZPPv3PrKN31NZVNi+ykoNJhVRNgCfAycWV7+HLeq1tncnDEK8pN/IOSu1slq3jnfbpIB29ToqbbwY8BrcuZApOnKfIZvjO00+6hYKBdBIuD8KLkDDg572aVHx2YsonW1iLQ3ARKKzL+x960PpklWgGU/fcA5gAHMTjHyH05B8hOyZDMCKGvFOagfug6DwCxwQEjjFYW3M5A8aiPAJ8EBaTY4CMZYoQwOZ6ojTGY2zJmJLJHgSTt6QBNIDIpA7A4y1pCZjtNn7oiN/NfXQ+TgTn+UIQ7WT/JdvAABkbETbKq3LrNVZkE/RG2brU7gG51owTVaA1BHQEuUXl0ye43ZBvWlZwHrWmmDdH8ykuoJflGe0KHtEPNwWe7mXGlHbH9QjhauISZ8/rz84x4EQ5ZPPPjvEoK4AXli4C1+jBynrZX9M4v1K2yzNL9u3nz7u7+cEf/IQvruOGbinw3YwEPllar6+OdY5hQuqz5qRVM+8gzkeZcQy99RZP2VMR7zgxmfPsjGBLGG/rujpxxQWECRPAwGAZILKmRNX6+baBYmY3n37qOzY5dc0BODc9Y6dvPWO/9uu/vjNOA3TcCwgQPhqKkEecFXrOUS/KJC0xAaDxm84kAKSg6OAgNP/4oaOeF4HrlE19+U1HcI7fBMrLBs55PjpGyHGPsGBoa7QrooGlwaVmcokN0K7h29vSO1YKHd7xzLxSrucpd5MPqvRLYfl3JxA8BV7xt1XnfaHi65bcebS38uexIqwKb9OiLLXchb0VE6r6hadwg4JqHm/LLG7yzGETeCFghGgfPCUtAeJcpFHl5DXDn5sDD34E8Vt/rh+L2ARAvSHO7Z5coRw/n6kfdfPAOE11gJ9VuYxTC2v2lSeesvc9/hH7R7/2T62ic1UVjyqirx18qiuPcwFCgM8byCNfyox2Q7Q5ey2AyfW3z9VUMZsSeAQIy8RnmVgmOHbsiIMmHgMKk50a2JDGLjuwGPMwLpuZnvT3ZfCoEOcPHzni25YYV7GHkUkSgAx4EBLiIPILRhAoDxAS85uyswClHlikuO6d2QxxP6MuB4yOAS318ImfpqXMWtI4joDAIPwIJzOIvv1KglaSa8jT48zWxrtNWDdjLMh5XshaWpHlkltY0H0OT2RCKQEsL69lDyPbu7o7CwIZMwASMI1P4IaG1T5GVBLlP+jAo3/wIgAcLxNmbIXw01avq+rODd6GZqwLvoNfnLmBR8QEF7BmW1EMxBBpU1Cd/NR1YSX2+9QOCIuWpZRDSgcBPIi8OUe+1IGxHXXgvH/lKerXdEH5jYz5F2XZ/SQFNL1Utqdk8S7PLtk/+63/zU7deZ/NrZbUuutWz+sHnyHl4c8vNvMmjnpFX++UqzqFbHv79CelfJ0UNwdDdqh5gVk5/+CkaHZqyp5/9jlfiwMgvEKAcYJXwaeXk4YlZn3PlwwkhAjmgZFRB2ivxjmM+XDn1gREhPDSpUuepwNYoKOhEG4OywWcD0CQV5RBACAIBXFYu2AaFC4hTIsxHMGZKCFlbBH3kA4LGWAmD9JxnnMEAB33o815OS/buKgbPCHg3lFn8uU89cx23k4Qz65obBwbyFkuQLkl1xK3U+VJcAb7u+0wrw88MGZDfeKBxo5YRvLkVRTFzm7nP28D2JIg43bi8kOMqWgHVs754g8BJ/CBTF5Bj/ohr6gjgfZH4H54HHwN3mPpUDwBPIKXqTiAx4J/lnbL2W7gOa+boCMwxMnWZTfwNptvAdjYbrWV9bo9/eJF+/yTz9l//V/9hn3qp/6aTS4updlNVcfHeiKvaxN87LWNcqP+1IW2EiCuRZ8Fb9404O10kEI6kSKAR8G8co5ZS14/R4UQcoquCVjsQmH6nPEYVpDKsWbF8elTJx08CDTgwm2iEwEVFq8C45tlBgO4n5iAS0tDOaZubl0k2LFkEGPBqHu2DcQxBiNvflN3yg9B6lfdwkKSJoBMeTCac5RJHcKKkg8g9LW10poLD+3jHvIkbdyL+0xMIF/yos4Ez1fCMCJFhGRMT07Y/CzPzZWsLH4vLajt1Q0bHOi1I1JyB0aGk/u5VfcPwbAmyEubKBOLyYZ1ZpVxZ3E9481hXPc3iUkRoGggwOaA0z9x1+tH/YPXUWfa6fcrBN+yyo2P0ux2NaEAHu+QgUjrIXMMMSHEPeyioeyd+3WdI8rnHC4o9YL/BMZ+eAHMUMLLVfHi0sSMrdUbdu7qtPWPHrb/4jf+e2tIAdUFvIKUU1keB14Vs+KYavi/JfmOekf5ERNIQxxlB/jeVODBzCA0KgVwDsDNTk/7b8YmFMliuD9DJ4t15PBhF3CWDwAKMRuhcS1raiyMQWgRzt5iegUCAs6DniOjB3Y6gg4NMBGTBuuSFQY63u8VQ0hP4N4QimzgPM8BZtOTF3lSHzq1oHJIG9aWmPQhWKThPog6QJyHsHiMYeELbh6uJJYHl5PfiyvL7oIiJLxyHBeUSRF/16XA4R1MepXVybT7tiycgFwVWDs0BuGji1sSXF5fwIdKCgosFeBq4kZibxhOQiwdUNe6gEq+uFD+MmD4IOuW4gRCAAcvAVxYPO6JQDuJIQSN9nJf8DUCbOC7GBD5hSgSv5qrGQSfSK/e3bkf4ohy4S1Wjpi6REive5fbJ976evBq1VbV9qVq3cd6ayr2F37p79kjH/lBW6vIyxGf+FYDfbmm4Q/1J8/u5puuKZs2E8cxRLuhuEZMeNOAp1x3BIos0VQIKFYKV4iOZRaSSRQqjNZAeDD3uDY0iPSAjoDFc5dMHeONlTABVMYFVJxr5LO0zIctrwMeovxoFg+WwiSAE6DEfQtXLgQjhCMbOBevseP+ABTlUzYCxjlnpNKShvzJNzRcpCfmOukQ8LB+lE9a+IJVYQxMzPoZY0esogu+2hhxAzZLMNkuNT89o3tW/elwZi1XFhZsdX7WgTYi7TwqhebfHBRA4TVjO+rhyzYa1ywLqPCK96xQJ4AHdTbbDO+oO7EOXNNTPm3C2vkLgQU9fkfIAo/jLG8jPwLns9YuYkIAb/esJgr+ht8K5ONpyc+PrhN1hce0DcWG3FAn7vMxLJN4SrewUrZWWf/FsmRQ4Dt36Zqdffgx+5V/+KvW1tVtK2UpRVk+3kLNujGWD6Id5AVl65Q9l6WduurCjVdeI4X2Ext3MkWgEBgsFLOMdGCvhB2mcx5LBjGOQBvzAh3S0QiI68vLi34/TxhjDRFw8qWjyI/fCOL2VirXma56wNTQahyTB+cJ3I/Qw/wALh3CvdQtG0I4SA9xP8KUjQnUhXwoCwJ0BPIgX66TD+NSdpHgHpOWNlJHOhClwh5QhPjJJ78jD2FC6XmVe6/uOaG8sObkQz3Q4owXxQu5ad0CGF96XV6Um74wrzHdMtJkXQIYj/EM9/d53/C2aQdvi9rmdgMApzGPu49qE23F1cSKYhnhMYGCaUMa16l8pXUeCHg88/hKwINH0T/BU8+reS5edES6iAmAghh3N86Rb3Ydj3PB58g3hDnuQYnR11ip2NEUfcV9KP+qextSTm0FW9uo25LA99yFl629u99+5T/+VfvAI4/b8lrZldT03LxkMu1ook/YrBBEeUFxjILfi9404ME/Gg4hiCxwI9S4jq451Ugajkang71z1Oi52WlPSwfHa/pgCPsTSVNV7PeLwYCIV+NBMB4mlkvr7r9HZ0BZ8GCBiMmfcxD5BliYzAgWEGePoewYLxuCEAyI/ACQTwg1wQwAOWb3COfZ5P2BD3zAX12B9aX8QQEsLYF0yK2dtG9+81v+Ec7hYSaTeHET7WeSJa3f8SZrhJW1o1a5eVsqE7Cxw4fn54oCaS+WXe6qnE/rY+eJYn81nerN+iB8A7h8qbW7X5a2Q4KL26n+AHi0xaGZ4Z9/hk2gw6VzyKnu5McXe7PA43wcc93vFS+yIc5BNwNeWDxmV6HIM7tzhXT0K/kxiUIcaVEoxJyjvT5TLPnjexrUMeqyLdyU5Z21yggsrVZsS4ppYm7BpheWbHGtYo988AfsF/723xGfBmxxaVlpN6yru+iy6G8sYZd3mprdoWgbhHxB1DXqTPymuJrbEnz4t9MYZRyuJsBDAHFl3L3UuAYA0HjGLYMDfQ48tD/niRFgnhSAaeuKScsxTObFPAEGhHllNb3cJ9soKJqFW8m95B0MIb8AHuVFvXcHiAke0kX+tCXGc9SHcRBpOeZczEwisCgMYu7FwjHWvXbtmncalm98/LCvwzELxzLBi+dfspdfOm+8uoHdOzPzc3b6xEmfSeRpAH/rtKwRr25gUkFMMjnutr62YrwVemxo0AbV3g51BtYO0LGcwD2whfGcxxJqPrbSUBPXt+TKSrbpP3hBvvQR66601RfQ4QUupoK4IBe4KfwNAVRAfiXgwZegLF8jDlcTIn2ErMWLa+Spg528IepI/wbwuEbfYomIIdqFm4kSjO2Ffr+U0fY266Q1/9LsjABnAuCVyRmrql3zy2s+7vuP/uF/Yh//xI+IX62St1VZyJrLXpssHns9OZ9tV7adQVFnYsKbAjyxyt0TCqPxEJ1Hg+NBznVpdTf1AiSChyACvLXlJZ8w4Bqan5f0cBwu5eWrl91CcowQ9ElD81UdPt9E4zva0+QGgbJpTgCLBgL+qFfUDSIdAbBwL/kHoAhhZaP+1IE8yYNrkQZLQT5RHoIGqLDexKSP8j29YvLkRU6Xr1yzg4eP+PCL2d+S2q3MBEZmHrekYZdsXmNkZeAWiEVgvn2wjsVSkHmS9lmwwWKXHVRZoyMD/mku3vVflED65Aqzvm49qId4xBu0W2UleFmRZHpqcVL5Kj8JEPwHeNSXV8HTRhSXC1ETeHgXAM9dVI0du2Sp/dGcpkDtBt5erpbn1yTWAUkHRZ8QAnjw9wZqpg0KwNFXEOXT5wDMFYnqGfLgrnQTkA4+gW5L4GOqgYepV+B/W6dNCYA87rRcqtrFa1ft4Uc/ZL/8H/6KnbntDlteXVG/rLj8NqQIsZKqhLcp+jmOCcj6bvJratyNLXmNFDeza54MgwEJkWn/IjODTLL4dLUazwI6mp+1pyV/Bi+9hkB88IpHB/L4B5MjMAvNx3neXIxFYW0Qy8gr6zjPqx3iDc7ZT/7y5mZB0ZnsOxXQ+or98RPVD+EiJmQFhhhCcAKYEULL0l4Wm9lDyZ7Kl18+bxcuXHSX8JFHHrOHHvqA3X33vRoPsC5XVNuZUMH9QQOaPy82v7ToQGS/H+MG8pyfW/SOpSyvmxLDNxQVEym0m28INqolW7122c7edtqOHz2mTLd8eYZX3/MSnrq0PN9UUK+oTOos09bAaimID2z3Km/INd7QuHslPeFBOUy8MPakPljsrLXb+SyZrDQTXf26jlsYvONalo/xhae9SFXxvZJ+TDubIX4DPvKBJxAxQIzfULw9gAABKnb6IPDMBtOeyJe68Zln0iTw4ZKSSfr4TEOaCFdzWS7mivKorG/6e1lenpm0X/rFv2M/8qM/Zm1y9XFNsXyzCwvW0dVv2yq6zV3OG2P/riCNbP5uYayu+hK/YeC9GtHYl156yT9GOTM17RqUDsWqzckNXZUvjbXkFeHsuYwxxUGN9eAl7gF5IHQQ94b7yE6KWBAN4CFQeCfx8RHemxmvUuc8z84Rk457ARWAj86BsjFaM66FQIVQIXALGmzHK+Apvywtyduhl5dWrSJgnD51xu66+w57VAP0O+68zfr7Bj09ioF6fPNbX7e10oq/LY3Hi+ilgtxPJlFWFlfSs3YCAm815n0orQhWSXnLNe1u27bRYpsdOTDkigngQCgT+IHw8dCwoJ6EFrdYx6l9Ote6bdUVns9b8HMMC86fP2+jB8bs9ttvV33SrG3s8GeLGks48IxnEbG+reKFREqC5EU7b5JQp34ZGhj0vgplBXHePxemtO09Gusq5lwAIu5XoV4+ZROC7xFDw+InvwEUICPginsessTwMe6POnENj4zr63UpJ/GLiZINjXtZNljXdazdwsqazaof11n20Vj8b/6tX7T3PfSwLS6vWIcUysTUjDV8k7TkU3LGvk88Z94V2t3V4y/rbZccFtXGAdWzb6DXX9LFF4DfcuBh8dDouIVoagLLAoydmGjplQYZYFuUGAKT46OTvEH6a1/7mq/TIFDs6yQ+cuiwfeITn7CzZ89K81R850rsqoiOpUnROS446owAEL9DCJRC6SQs1xXo9xACG/ntDlC7rpE3bhrKxDWt2kznch+KA8uF28nnmZlgwZpQJ97uVa4sqyMXfNC+IZ+ntFaVm8S9LfICZLmliVnkrZcq+l2xhqxYSXzoURtOHT1gQxrC9XWz86XH64BnAT94mgHA0V7/6KKIfKk3M32M8zbXlWdzEzVeCM9Dsr519OhROzB+0PMBZFgO+sc/8CkPIN4sxmTMptqHFdrNewSbmL50j0H1JSZdpPHZUQlhbMXy+5qB33Euexy/iek25arfssb6TR3DtUyg033qXPoiZMDvU5+iqBjbrsqzcNOqVrAtDOd2Y6thS7J6S5JPZjNLVXle4sejH/yIPfbBD9np22534C0srdlT33nGt/YxOYbnQ114UJo9nKOjwyqb/cC8xJjX78ebC1S2KveWAi8YEgIMeBAOGMHExEm5SOkVbck3HxgewV+wz/zO79hv/dZvuVvJvUcFOB/oi+6991677557/YMVQ6Mj7rIhdAg9THbGNjuaMr0jmnWIc3QCLizT+LhRENcjxG/qRHraEW2JY84zdUBepCNwnfOhCNh1w3nSY4mYGCL29taqAoUslSweHS9Jl4vJs4Q1f3ocN3ZdHc93DJZkjarinb8OsGXLJ1EOjw3ZUJeETh2PF0B7rl2bcGvE8gXfHQQoCBMUu+jdBROoeecKFu/ggVF79tln/Uu9jE3vv/9+6+2X29tsA/e44hKfADKKBD5CbHgP4MGv4FWWT1xzBaAQ4COtOOjPw4UABt+zhJyQ5175krpWSWNSCAWazYNjhgDwPxQi+cCTHiySxsDzaj+f8mb8WxdIVuValpWOsR7fuJ+cXbCDR47aT/7UT9n40RP+IVEUZFVj4ROnbrFLVyZsUkOpijwyXlmCAuT5Ur6l0dvbo/KoB4EyMrEq8pYCDwqGwfRgjMeUTHAXy2xRWpcZToD5B5/9rFs87rnrrrvsBz/8EV8Hw6pwLwvOjDPaOwu+ZxMLCqgREAQDkKJtsS4IDuVzX1g7fic3VZ0qgeLa7gBxLxSdHR0fwlCVNY9jiPpSRgCfzqajqRNEfqRNlkgWpKdTHbmhYRRWKH3EhQkoxrx4BFUFLNKiOnd+etJ61d4TRw5ZnzSo1co2PiC3dDMtzyCkFWbuFKg/Dx6zHshUOq4t0+BsB1vQuJLnCLvkOrLwvi4N/dRTT/lY/I477rAzZ8745BUKgjYE8Gg3v2lPh9qDYoinv4E2veh8VXoC6ekv+I213AGfjsmHOjLb+EoCSH7wK3gf/I/g71QR+ehP+QWo/Zxi2glf6AfawDnWj1meaZMnMCeZqTbL4COXy3IvGde1IkNyk7v7h+zg4cP20z/7c3br7XdKaW3ZwuKyPfP8cxqrtUlBDbtHhxdHGfQzckc58IDztJUQsse1t8XiQcEwGE/hfk5CsC1XMiweGvepbz/plaUxaPERuWhoYFw1BKq/p9fHeRzTqSyMxu5zmuKd3GxkdC75IVTsBY2Fa+9EuSNsEkZTQqTNxtDudbzdxz1iNGWTH0T5tDGsAswPIEa7yZ9jXL6F1UUN0KWBpSja5fuwyM02MUB37dJF2xQwtgXCysqyrcsyDvf22bGj4/74zuLspB0a7LWDI0MOLtx49l7y+BD8w1vg60bwB1eI5QjcQ9Iy6cQk06asJd+lR9ndeeeddttttzUFI42nIdoXQOIa7ePb9LSxq9j8DBquKy6xeOuCrph7mF30/GRVdvgg4AU/mJWEyCP6MGIC9/I76gCfoy5xjkk0FIun99w4lfpnS1Ys5ZWuUGaqR0GWTr6mxlzTAhJDIWwoyVgiqMrrqCmP3qEB6xIfD44flsU7Zveevd/uOXufT65866nvWEFDJdZWKQP+w/dQ/igo+AoQ8XwI9Ann35YxHgVBVIjiqBRMYwqbz2Ch8kqyWJ/73Of8o/B0OAEGTU5M+MwmDWCcx+NB5AOYeFErb5MmXdaq0Dl0Pp1CwM0gRNkAGm2O4JdkXSCu7RVCe90sMIMoHebHpKddDmoFjqE4x3WI+obmb7S3WqfKoF41KRPGdF06z3ciXvju01bWQH524oovht931x32yPveZyeOH/UZy7npCdvSOPH08WO+sE2nM6lEzMwe291mlY+7nRLwVQlGjDl4gHd+fja9GkK8wZu49dZbvW7Uk2EAvOMYxQjFdi3ygt8elB7FRRu9T5sziesKtJkZUd3l9YNi3EhgcmxYVgXi3uBfHBPiGnlFfxKCv3xjMNJ6UJGcD+C1NWc9ARplhvIDiBsCa/+hY/4EAm8wZ86A96jQHiC8zWaEwQEbGByW+1lzeTl87Lg9+thjdvZ9DzifX3jhnBsAAM4uq0q5Kj6vWLGr2w4cHFMuUqS9vFNHw4JhAU9Dm0InSzDRureJKA4hTT8U6BzFzz7zjD355JOukcfHxx1cjDs++3u/nximewAB97MUwdrf+JHDdv8DD3jnena6RqeE1qVzYk8dAgXYAF0WoP1Dw35fdG6E6HwAS31DWMgnjjk/2JfeIhbnuS/KJ0bxkC7aTMcH+JkhnFlYtGJPt7vOuJQ8D8dHQ+qyWhOXLtvUlYsKl6xbQD17j9zA06etR+7m8tKCTU1ctR6BtNN3tqSZXl51T51pKxoWYHVrrME1ztfkYfCN85LcKdYJ8QTwKHDnqe9sc8MDs6kIFMMAHqxFUSDM8AaiDQQso2TV24fAxgxlPC1A3zA7yswoQwMASLdTHwIvd2JuI/iTpeBb9E30LSH10ZaV18vKL9XJwaZK0G+tTQvIND7lsNid+kxeiPKjajXBYqPQa3UpKzyoJbmd/rUl1ZmNDa0CiM+09/W7NUdRjIyN2vsffNAeeeQRa5fLivFgYwSfHODb+ACcLX14UgMDfVJOaTLFrVzCvNPbBjwYRcMhivTfDDT9hNnzAhkPt/IgKIzm+Atf+IIdHDvgQjQkIaLyvsgrxuOnM747Kk1NxwdQiCPwG8FKnZSsDx1JBwIIDyov6sP5CHEP5dFxCCMBASRwzHmpOs8XIu8AYVxH+CO/yId0/GaSo02DfNoH2Nh90lCdABarb5WVRbt28YKudbpVGx8dte0tAVnp6EPW9NhQdVXAHNBYBAuHZ0C9OaYuKCkHkIQJcAK+CXkRjIepy6233S4tftQ9CYRvWWDE7WIYQL2YVeZrsfDb683wQPkHH2iHb95GqGURlMh5weyoWuMTPYAOl9On+ZXeRU71off92+3YBcChPCKmLAJ9TnnwMEC3008yb0zhq/ddjpz/22kMBfAQDJY8VEE/xzqdTqn8BM4NXnLUIq9JypfXP7Bpg2ccURB8N5C313VJaZ04dVIeaY/Nzs/ZsPrgk5/8pJ+j7fHRHSwen+YG2LwrJz5QqhN+/QZS2W+7xbuBKFlMxYW58NJ5186sJUEnZdIdcHKTOHfxwssOxiW5pDA9OmlJQsLsJh3COTqK8+7uSJBCO0Yn4sJiOUnrgFOXZcFEJ2fvZezFvd6ZGeGIc3wNlRiKcxEghD2I8rLsRvu3dSZLxesM+TIP349oyA2cuXbZJi9ftJMa2N92+oTdceaM3JROq5bTx1hY5O7r77WluUWN16qqd3KLAwzR5mvXrrpbDh9p13PPPOvAYiz36OOPyY0aSrOcugZffb+mwM9mdngAIL3O8Ep5ct15qpjffXIV4YkrGpSKzxCmPZ20lHE0EyjskWTHC4AjP/oMa8GnwZig4R7yib4gwBfi4Bt9kw1qpYDHhnsBD6CJ2ppxK+ZXxKw141vKZjYSq9Uha0S9Vje2bGW7w5bkHvI9PNZZB4ZGbFIu/LWpSR8b88npg4fGXZHgvp9WPzz00EM2IgCyaYQ6xxhzz1hqZa/z+ws8UV1jLBeQK1ddW9P5TGgcPjjuHXv16lW3TDxAi/Z++cIFH8Qi0F1NQeuXHw4xBkSjIwTcg4DhauISIZQA2QUkA5w1dTznsp0N0bGwBoEkHecDdFnwseWNOIQvAtcJAYBsiHuRjaHhUbeqLBnUSiVbk1Zdnp2yytKirF/V7pRryaexRoYkQKoaTzAACNwW6ssYhlf5rWksSJtpY6/GFIzl+GrSjCz+ugRmU5Z9SsIEf8/ee5/PXg4Oa+ynsVwAD0ABLPJnZwyg8LoK1PCDexG2SMe5Po1daC9KjZlQjqmoT3gBPR3jpjlYxFcEnnr6OFRlAODE8eR+cn+4sRzDJyj6w/NpHgfwGkrSSubKyb/eoxO+NKff/YzPBCwmTFAKLBG0Fnjios2/CFRp7fQ3SbMDZnB4QGUWpCgqbpmpT99Avx0/fty9K8avHN9z333uUUBs0nhFatZ/N+078BpiPG9Arkro6HwWNmE4nYubuDg37wDCXUJzs80MqwUDACiLvgCR69xDzOwlIESAnHlKj8sX4yDIwSPXiDEeFICgwxEiAvWItUOuRZo4hnh5EC4z5wJ8AUyCj4Oa93E+Ar/R/sww0u4OdUOHBGp+4ppdeuE5B16fxm6jslQFSRGva+DxIDRvVeBjXyeveUdQGH7wwCiCDC+YcCjKhe3pLfrm65deelGuJY8eFd3S3X/2rM+uoRSK4knW4nlgKUP5b4h/nGdnEWnhL4E0MSRgLAOv4C2TXd5etc2BoboyjiUmLdvNuBfLwewy9WWMuBt4oQThE+WS114B4LGJHgFOQFO/uqVTjlgWgCjPAJCxprklHpbFs5pcykEpvLHDR23w4GFbkXVHUc0vzdu5c+fdi6JNAJX5BvYG845TlmPYBMGuHp6i6ZCSw295RXqnAs+5liVp12WBBuvGWITtUmjHEHTWuLBegI5OZEKGlx9hGekoND4xQIM5WDw6MwBBoFNJh4bGFWFswjmYHZaRY9KinW8GHM6zgJ5lYRzvPocA7Q6c909daTC+KSEsLS3Y/JXLNo+VL634OG9cWtjHdPJYaENDGpbtUb6ZnG10jTSgR4DZorZjSQRE9lLyUqnpqQk7MDZuD33gff7NCXZQACza7BMiqouDSfUhcIzSAoAAhOsAkBDA45wSK1yfLCKQZ0N5hmUCeKTHWsRXaeN+rgMP+Bl95AqpyTMC5cXviOMYIPNoE3si07cWACAWOoGOpwZYmysUu60g5auKyvKt25o8Cf8Etc6Njh/ynT2AC979yVf/1C5evOzrlIzXkAeUFN8dZNaXSaixgwdsWC46sX/W2l3Km9A7FXhoU6oQ6zkrGsMBIvZ1IvR0BB3OYzEQYw9P3zxPHB3GeToR0CAMnCNEJ5MOC0YgTdo6JSYo5hr3kocLivImxlpyPwJAfSLwm/N8/B/iPgLlEMc5fmePszHh8pWLMld1m5Olm7h40brVT7cdO2pHRkdkBTd9ucLf0697NtXBde6XthJMXLA21vV7q2F85AUw0QZm+14+f8Gefe67LjS3n7nFPvCBh+zgWNqOh3sEOBPPUt7Uhd/cDwXI4h04PjnStID8jvrzGe3O9uQhwHPuj43U0XaItGH5OEZpEUjPfSg7QAvB3zQDm2amSb8X8Qp53Fge6G11sCXgAToCUy4tqht7LWvKoyhlPHr0iE+YzK8u2+QMMlZ3q48ngDK/oKHM/PyC79xhTZR2AUh2wPiHP3mjgVzVk8dO2v3vv9/65a6/Ir1TgceTCXQAuyzWJThh6XAp6QiEgQ5n+YB0fT3p9X0QnYiv7dcV6CQAREcSOEbwuI/fCB2MRHDQ5GuyGix++lR3E1jEXCcviNm/EJIAMiHOVTLXI2Sv76Yb2C2BqcntUoF25cI5u/j8c9ansca9t95iQ3JrluemfbbTFYvcJCYIyvWab7PC5Wy0aHy2nj7ayaZoFsRZ/7t48YILS6Gj3R5+8CG77fYzPlkF2FB0THvDL9/cLWsRAAEEYbHgA4F7cEUBQlnHO8BTGqzsRqmp/HDndH+0PYhy4LkDXtcpi1lD6oEC4TxlkobrUSb9Q5lZfkW+EWOtmWKhLjHGC+ABOqkS6xsatYb4wGM+rNhi5XpRakX6XWWVVm1Fbj1l4znAN6w4ywY9kjX2BC8t8hhQJfFG+VAv3gzAkkL/2LsUeP7QpRoNTQh0VzVmg/GMVWAGg28YDfDoHDbwIogAgk5kfBWaHn8cjQTRgTSNe4i9w5udCnMJLJji26vr/DrlpA5I4wxiZgO5hrARQiBDo/cqf4h7dwcIl5fySR95EFyTyxWsltXREuzVuRlbkgbuk2U/qAH9dqVks+IHwOtkeUEuG3sKK0q7pjEeYxX2UEulCAzkxz7YJX994rWJK/5t9Mcff9Q/RMLnvXiSm72h7DiBJwCoT+OW1bVl+WyqE+4soFEZ1JfrTP9zzF5YeAWfedFSKCWWATYFfIgxlgOwyTtC9B/gInCdtpO3BE+AafFxUxDXUH70EYF0lB+83M3feFQJAY7JlFhG4Es+hO6+QetRH7b39dqK8p6VpVtH+fT1+Hc3zpw6KtlK400UGB5V2vDc40+yFOWmuqs5MmZHjxx3Re9P/6stQyPDVujtphNuTje59o5wNRmM8+DnE088YdMakyCsNIyOm7h6zd09nhejUzD3MQYDhGwo5jrNAEwIBZ1MJzIpg8aFqbhMMevJ/TwF4WtsEjie7WPvHq9aiN3ldAIziMwYYhXojHj3CTG/+UwWAhazfhEClNSJcrMCieUNUCsb6ym02trinC1NT9m6lEmHhL1dymhjbcU/NAJgNNTQAE9uWIcshiyLr4spzbqURlWCz7ala1ev2BPf+KYU1qrdc+dt9vAHHrRD4wf8az+jw8NeZ55AoF7wFeXRL5drq161TWl+1q+wEsCI43W5YA4ypYfvN76zJI27WAYYLKbX5+uPt5P2seUtWbLmG6/V1gBdvXk/ngZp28QLH/9RnvjOTiL4jmtHOvoDgAfYpBo8LycBb1OHWL4Anps/t3gaYgh4PF3QJldy+NAhO3LqpMZ6A+5mXpuesZXVBVuen7Yzp4+7BaM+sSzhirK+LdnqT32l/h5XHmfPPmAjip0oinJvAi6nm1zbd+DxlifczIX5eV/Ho8EIZkxXM5kCQwARoGGZgYEwwGPQXCnXfI0I7YiWAmSs9wFCrCYChhAAMnx4julA8nZB0BiBfEvqIGYL6bhid5f19SqtYqbrBSs/z5agdnWAuKZ6b3ne3BtCQQdBnHfroGvuuoioL9aYPaewHCVQWV608vyUPfX1r9rB/kE7dfiwbSwtW7eA0at68opDhGtdgsm+wja5R7MAWSBcRaDY5Lu04rO/F186p7ZX7faTx+1Djz5ipzWWYSdMUcqE7V/w1AUVq4LFxsKpHT26zgO6JSmwitxV/Zc7y9usZeUEkha1F94zU4xbxivXi5085iNFJKEa6Eo7gVhkT4CQl8Eao/qCB4JlP7396XsDgFUKVWNMfwoeMApWuJ68foH36bBHkvftADwmh3i8ifU+/UhvRtP9WFF42FIQT/q6bamS3khHX7WIT4Cu2C2XcnBI47kBn1BhowT8KvYMOFCX1C9L8hBqG2sC4KKvVzJbyY4d1o3By+FDR3y9EU/q2Injdkpj5aPHT4qPDH9Sv7PD5fXQ/rua0mq4mmxVYgaO6niHaOwHOBhHICycC0BixdDa3dJG3WIkTwSzbQfmO5gkWFhBZtmY1SQtAUaRP9cBKmkBLYABGASOIx0BMHMv5aMU3E3SdawmIGbPI7/JC5AhoCx7UBeITiNf6g4YsToIMgqiXtH44uolm3jpBbvt+Ak7c/SY1ZY1nlDgxUXdcofY+dEhl5A9+CV1Ns+IdUrhMFvHUwbnL1+z2YVZWciylNKofeC+++y+22/1J8M3BfxuCX+dKXe1BQVHXfmoPtqcMV5PseB1XlU7Wjt0j8aNfDlnVRaoReC4cPFlH2/5kx9qU1EWuqe70zeHtwt5wxJYZp5pH3kDZnjYo/KxtoAPgMLDDh3AR9LRr+4mqjzaUlZdUVRM4mABdybd4Lv6nC/h4iZzH3tamRvYliJs9HbZusa2tA2QtsojIT/BzHi9/YHDRyRfBbd+NXkIXONJEHjYqXZU1zXsWFv0NrBflVdeIEtXL19xxX33vffYwNCgDznGpcx4nrJ7IH0zsVX8wQa/Htp34KEQcTMBHQLrHUQnNpnO8gJCjaAj+KxLIfAcX5IbevHSFTssgeU+zmNVAAuWhb1yc7zAhmKUX7h/ERPQtggC9xM4jvQEzlEPhInYrbAEECEhZo8eIKKTOMd16h9gY3yAoiAtAo51Il/qvzw9YVef+651Ner28H33W7+EeWVy2kqLsu4a46FlsU4bshYbyre1q2BVCSGPrhTkwk1oTPgM607S3AMSpAcfOCsX8/12eEQDft0H8NjHyaNWKAw2ZdOOmqw84xRGtziX8KAk4JVr29be1SNL0m3T80t2Rfx94dyLSUkp8CpGtq8NaQzap5iv8/YUutLjQQpBlNGltmAJOe7E5VT/8RgS51xolc7X9dS/DgjlD4+8LGYqVT8IPhFY4OZeeAc/OSeza1sdsj7iD8qbbxWyTNBQ/uzN7BCIeHUfz8gXOou+mD40MirrXHRwY7W2WnCb1W4Bk/7ijeauVAVy6k5d+qW8UeRDB0btyJEj1sF4W/WQsLy7gcdCLVYAxkcH8n4WmMvmYSwFAo0LeeHcS25F2MpzbWra5heW7JHHHvdBL4yDaYCAwP2AMCiamgUeg3t+R3Bt3ARixNQrXEdiFAQgwgoAbAAP0HGBqQd1CKv64osv+v2cIy/KxAoD1nNPP2nPfu2r1teybe+7615rkRaX6rcRCfa1q2z1WrAeHbfqXnbKswgM8Gbm5p0HKJ5nXnrJF6SHBfCzd99pd99+mx+3qy1YGiZOWDJwwda9jNlYPmEShfGtew+AUZYA91JmwuqNFnvpwmV75tnnfFKFsVxB4Onv7Vbd+mx4cECuWbcLZ421xCbBPygpqgRGhgoIMKCBT/DBvQvlRz0q5eQxQPCGPkPRbtXSMIBrTIB5z+F2M6sr3vEUAa63TLAV1IcDA0O+BIC7yWv9+eDnukDXI6+IuxO4NXzRfYznh6WgBwb7NFxhw4TG9ngQcv9ZlmFIclIeCDI2PTvjG6Xxnvql0JhXoDzaisLq7Egz7K+V9h14/qIjMToEHiEFhItNlw1tzTtbEOz75EbFYyS8pesLX/6KnTx1iz36+Ad3Zh8BH3kg+BB5IwB0PoEySEcHE7OADTkjdQ/gwrUCYAgr4EI4cSOpD9fIDw1IYGc/AoUwkSd1pwNJTz0AIuBHUyJ85EGdAO4LTz1pX/r9/9cOypX88MOPWat4sSRlclBt4cOcVwS+ksY7uDi4StMa32lkY0OjY+4WffFLX7HzVy75dqZR1eXQgTE7yDhS4x5czaLOM2PnT2hIaBdkxdh9z/N/bB5gezdvLFuRdeUjm22Fos0vrtjzL523yakZaXvAm9xqgAbgRgf7bXRI2l/lATzaiSuIENJ+iZTzE0Kw2KQM2OEvvGdShfwIPJ4Ej9go7YCUu8dEFXxf57XpTDSxVUvjPSyPVIh/v6C6KesrBVGUElCnWkH8hcdsIWQnDdaRutdVL5QSG56ZhPMnBjTWJwa8q6UVWy2v+kTbCXlNTNxh8agrri4Ev5h8o88KPUVfRD9xy2nve9r3rrV4LCdAaEmYwX5NhHc1BFjjHQSWvYUnTpzwZQXOI7hXJ6d8c+s995114acTyQfiHjoaYeAcYCGmuTARkBHD2AAW5QI0QEde3EvgXndDVAaTNICJzoL5AJG03EP9yROAh3anrpQLMLnOLGfUa2lWFvvl89an/E8fOmpbatuUFEqnfvN9O1zByxOTGn+VbVn3ss/wxMnTdvrMrT7t/b/+8//d1/Soy4HhIesRmHrlTnLvYG+PgCElJEXCdeo/z8yugK8fXje3OLIKGxKyDcXzavtLFy7Kkl6lR9xtx/Po11iT/EeHB2xEx329ctuk9RFS1g8dKBqbwVOkiX2atK8uEHm/rKdlnPQy2TQGpH+Y9cSS8u7PXgGH8RUu36bydPdcFgrgrQtAjEvrGuDVmdxR21BG41I+dZUHRuA/Xg57Umlbu/KHoi8AI7y/Njnh6dhS1y+LxzV2ATGnQB8NyLq5WykFj8JaLa0JJS1JwUi0kMM7Ne7zSTLl/652NSF2XzD+YfEcYiAN82EEQoOwwlz2bjIe9O/rrSzb+97/oJ08fYszK4BFDEMRhLBk5BWWjIBlAyQ86hHACeDScYzNyAOiQwJwsdSBIHl91JnkQ7nhTlHfADfpKJtjhAA3BjeRfDrU9taNss1evmxf+ePP28yly/4uFd4CzbtVqrWqC93LVy9bUfc9+sEP2S1nbvNJpa988Uv2P/3W/+LvSBkFFLJGBbmPPFrUpXJ6eK0E4yLFIYi4mstrqz5ljzIpyI0vqc0NpZ/XuJI3jM3MzhtPGbiwSqy6JPhDAxJ0LOlQvyyp2qhzxYLud/BIoVSb7+SE3wBBdWcWEeDAO16yBL/hQ018gVpZnpHMjg72+tixu1PtlivNDiW1wvsNtxB3uCYhYdlgU+O5uurUpvHl6OFxG2ev5dCoFeU6wlvy3+kXKTz6hn7BTUQ+sIqkY3mI7WAACpmrCblYWlcIzRlgZmmpO1aUt6uRJ8Bjh8utd97h/MGFhUevh/YdeLgUNJRqBKDQNHx035mvTkQgeCgWTYV6I0bj8BRwu3zsAblmgAHNC7gQeoSNzkZT0SHEhLBQARY0GgIE0OgcgMGxC6s6gpgO4zzCSsfSoe4G65h7kgCmj5fEODAsJi4hHcj9uDKArqenuejOHzyaxqb989/4tP3xH/xrG6JD5WIRGKQx7c2g/gc+9jH78Ed/SO3UeGyjbp/5zGfsN3/zN+2Be+/ztbJu1YGFD/l2Dj7JqG+sHh0ec3eS1y0wnmWXPsqGSQ0AvA7f5VZeuXZVfE1uNPWFN0yoHD500EE9Pjrin/vqBnDkLUsFfzoK3T4OZDkG/nMfls7XARXgfWyO9u8J6piFbRQpABgfGVC9+ZiKBF6gK7azdSxNTAmdtlaVa1zstoLK3ta5WSmOqYU5K7MMpXreettdquNRH4+hzHoEMiwp/byymMbiLJf40xaqCwynL1CizFaODB/0jeo83UG/hQeGi0x7GP/yoDJKhQdj/fUYd93pPMKC426/HnpbgIdAIoQwm866gVR6XRoRwNE4wEE6tB/vAvnKl7/s7hrVZBwHIBFuXshz8PAhe+75czYiJgJEmAFoAAIM54OVzz33XNJkOgeI6FDydwFQvU6ePuXn0WCkybqV5McxdQ/AEejAAGW3hBmhopO83rqPuhCoyx13nGk29BVI9ViZmLI/+/KX7E8+/wWbm5q0w+MH5VKesvve9347fsspGzl1WoLYbtsCR2tvvz31Z39mP/aXf8QeuPtef1073zHHvWQyhU+f8d021sv8vY60BeHRtUXxlxX5E7ecsVvvuNOmxKd/8X/8jo+1+/sH3dXmeT9ex3dKrv3BkWHlW7QxtadPCsM/eilFwa4b3zHDgrPKZ5KJJ9rhGd8UKJeqKia9boKZRRQR5bpCk7B6H0hJDHRjmVtsoHfAx3gspGNFenr7fMp/WOPWgvjYUL7lbXkQ7PaR27kmsKxo/N/YbvN6hLIdHztgJ08e96dXRoblVaj/uMZ7SZEjLCEyBhixWN1FKdqBfpcr+MRkEHVjwo+lHzZ3xAQc7i6AxdVEoTJLjIV8PbSvwKNo1lVhCCYfwYcpCDlfSWVGcEqAxJph5Rj/9aoz6EQA8MS3n/JXq43KkjDJwQOKuF5oO9KSD9qNsqkDnYD1IiAggGxYmpxr1IVyOJ8FHfmwoEogH/Ij0BbAtiGtB8AYD9EpxFjByL+ra5eiyZJMHhMHWA8s37raNCVlwQdI+nq7bWhE44yRUcyLxmUasyi/6mpZY5wBf+vYf/mf/5o9/Y1vuUUaAFisgeEVbGucI+3cKcFYWxVQFTdUFq7lrbffZg8++pidOn3G2iWoX/zyn9hv//ZvuzLh01ysYfVK0MYEOL6+O9jTZ8P9ArXaJANqjbqshiwqyxDUvaaMAQA8gI8Tk9PeNN47OSu3dW5xwafuVSXfXMxaG/zlOcA2lklWl+Reyk2X58LLdxl71cTnPimBk6pjlyzd9IL4sjDvbwPr7O+1AfGZd6F0qT2MH3mVHoqDPpqannTFzCesh4YG7Ha5hkeOHPIvCvsOJP9QxLb3K5NX0xq6IHe4uMgA73gFVFhOZI7Hr166cN5lCgXI5MrQ2Kj3NQ/IviuAh2AjjEFoonY1eHYmTZbgYgZoGGTDSB7GZNKD5+4QCgbBgJTjFy++JAGlA7p91wGbVtM2suTrU15YOYDgDFbgNzFKoKev19PxG4HgmI5DGVAudQgX1DWhQI9lJg/yvu22WzXGSK4k6YpFtHlqHxMJbNW6GcF4xliU3clNuJ0SUqyWGCMLpxTiA+P3uqwGM3lMrVPvrfq2ffULX7L/+X/4H21b7d3elFsky9Gl+rNLBEHkVQQLC7JCqtPxkyd9jPj4hz9ixwU+MY0OsD/5N1+w/+6//bQU2bxbnJmpCRsZGrYjEiq+wYACZO2uU6DBle1WzNqg94sUBB/t57k0tyriG/snsVr0Id8YgFfshWVMRR8AUJ4G4O1n7DFp36r5N9vZGsY1LB17UbsF+NvvvsdKUm6Xrl2zK+pzllI0tnCXj7U0lgVGhtMkVz9WUaLMEGB2dsZjd/vlIZy59bQD5pDc5iPjR+zgwfRaDFxLxneknZ6Y9L5elnuKQj10cNy/6nT46BF/BQTnWNphqDCK+z06ap1dhdc5wnsbgUdAqAkQQGRbEIP3xYX0MUoYCGDoNMZyCD6Pt2DycUXd0klD8egGxIzXhz/6UTslBvGAIsAAwFjNZG3S+IwYUEEICMQ5Ao8GcQ7Gpjolt4hOCZcygEwbABgakfIOHjzgdfZXsosoH/wE8F6NuCstesgaCHSsJbWpLr5jEsDydLPGOVsCEnszuzSegpyDSjI3NWef17jw29/4up174TmfrOiWQPOqd8YoPIVA/XArP/zRj9gHP/JRa5W7Dpi3mjtuJi9dEfB+w18Jwf18orlPLuuQLBOTHkz0sPeS3S+8vJaJFRbH+TzXmtJutrGO1uN8g+dYV8bkbP+D5ygViL2OHDM1H96ERvY2IuuqFqo5KlygbSiPdgETS094XtaGN3wxUcMMJjFf60FscfXoM4g8fQKMBXJcQ/ExlCRKG7nAGzl7z70+TmNMCG/6htI+36qstntVM7M+POGxNOQDpXXbHbc7CAfkBeBRHTp+2MtkUomdQa+H3jbgOaMy1g5BxzfnnfPlUtqNznWYBQPYngTwzp97yZmHNuJam8SSsR7rYkwrs6VHaHatxYwoaWISg84AVAEsYuqRtYA8GoRmpCysHKClvgFM0lEvrDFlAjo6sFVCQr1YfMUofb9gyxKMr4Ix3Y94sh3KT2LxyJD3GChzTtU0tmlrTRpWyXfSbot/X/uzr9rXv/Zn/tYxvggLKA5LQJiBY6xz9z332UFZZs9TbUOA2e/JG81aBJ7f/1f/j/3rz/6BXb70soNsSG5ceyMtmrNRm3eZAjzWVHFfsYzOQym1Bb5PqAaw1AM/v/XNbzrwgr+hvOI31jI8joKUyogEe1t906Jz7EndlkU9++D77cxd99qS+ub8pcu+XFCShV1cWFb/sC+z7vs3mdzAfeTxHvqWfisI4DwJz5CEMug3V/iqNzLAEAUZoS+ZJ8BDOXT4oDsX3H/i2HEfn/OOn2eeecYmNN5mswF9zqQKDxIfkOtKm9jOx1LL66G3HHhkH0WEtYMQdhg4eW1KiZIQh4aCiRW5nO7qNR+IhWFoG54rc+0jhrJLH/97TdaJMmAYriYuC0DGisL8yBdm8Zv8yZswNZPeQkZ9CBxzPz48+aEd0aTuWnRer/8NtAt0uJjkkwCcNP5eBFeWJbgIZTfWjRMSMh8QwStJw7asXXr8hZnANHntwCNdk5hImZmcsolrV2xJYyG2Zh07dFjK54AV5YrJdCXQidjVwRMOWB5cvJaNLZvXuPJf/t//p33uD/9IRTZ8zc4Xvtm4XCk5GDfYQL7d8LETvKaNbEJeVz0ffOxDDqY//KM/8BcS48rxRASeCi4pwo3nwbQ+wKO93mYptF7VpVpR/+mYJYMBubgf++SP2p33ndW4blEWadit3JLc1sX5RStrjIsCmJma1XBjwp574VkBMy3d8PjSptJiOelr6kRf46UMylrxJjaUKX2Dcif0D/T4DhbQjZzgYgIuvr5EWhbxAR8KmbEdCmZY7fPlILVlV9d/37QvwOM3wGA3wcTVSWny9HYvtCNMgYlrPrtWEbMXPObexx9/3MaGR3bGgWwfYpsQa1Qwl44NEJGe39wL8yNfruF2MEbEwvFNa1wuOok8cEEANoEtYG2YI5EboOsGW21gOyQTNskiUX/ItWu65VUpcAbhavoJPCfMGQXqP5vIfQdJgd3/uqZ0kjP3USWzGg/JCnWyAbnNGlJE/gio2uI3U0kspsZ6vBWZmU2NtK0iIWNGr0f3tAuIAOrck0/a//dHn7Nzzz/vVo7pd1xWtuw58GQZaWOHBBqeMgnCrOgJuW4//pN/xa3cP/7Hv2aXX77ob+uiCZcvX1Te2w46xmAIMu4rvGZxv8grK8pVgVxuvvh84NgRe+CDj9m9Dz5oXQL/mupGvVE1rS3t1qX0nbL69WrdluaXbEnjUmvdtKnZKbskl/nqxDX/etPSipSqgEo9mRmFYC/LFChVlCgPuuJqPvPdJ53VyBXywmZ9AHmr3PMHHnjAv5zEljFko6M7vZeViZ3e3i6fsNL/10VvOfBCINP4J1WTczAF4E1Pzvh5XEiAhOYBgLiOAGawf2DHYrFrgMkVLBnVHhbzeFkrj3lAuIRoOvJzDaj76GTAhvZFOAgAjzq4uyPNi/bCJWOC5vTp0+qYtC3tZkST0PjUAeHP0msBHhTM55PADj7yi94kVmAtk7Eo1KDsTZW9KRAUdC7SR0ZK0OCbc+Jji9q3LfettdDlaVjujTElybm1HT+OTButNvnC8/b7n/09ua5/bivLcsk0BFiW1cEtY0EZhVdek+UTffjDH7a//vM/b+MnT1u7rImpLz/7u79rv/uv/qVPaOCSLqAcZfF4xwuPCTED2PAZUY3J1B5AzKsz6Ac+1/XwBz9kn/zZnzGh3S0sY0c2ELA7hufkCgJeq4BYY08p7UfBtGzJKqVN6LielVLVZtTXvMkA5XxB1pw+v3pt0pVvEN4MSnZouF/j+TUbP6Cxm1zOhZkFu3T5Zedxb1+3PfiBh210fNQOjR8xPrOFAuzRed5hU+x5h0+u3JRUclUdyeZnXtXOK9WYxqUjkgCnHSgACvCgqWBwgIuK+5PT6kTOQfjxTIwgJAAYwPEyJPZ2cg8g80c8NAYkMGZDC9IRXAvQACzA+0qu4ptON+uJvXo30mav7ZwDwRlira2ZLpKQgqbyBVheKe5pdHZVLj17Y1964UX3CrAA8By+YrFQUOyZ5ZUIQ+If1pIPhzgI2tptWmOyL37hC/aNP/+azWmYMDs94zO1bAfjmTfeSk1e3Mfk2GZnix06ftQe/9CH7GMf/2HrHOj3ujpA5Ql9D0UDsrzazYPM70sXL7scoKyZDed9Pqzvxkt9kRP2jPIgLMsOR44ck4Uu+mwwgLxH4+M77rhN8lVQ2lUblGUcHOyXl8HDvq9vYgXad+DVxRR8dsBCVQAQAu9uoCwTkyoAj/EYHQ8QGR+QFg2HALFPEAvqGrk5G4m1xKohNACL8SH+eUyOcA6AIzAE8gToQeGecv69RMGz4CFjmxAR+oE+iLVQfpPe+RZSpLiytOxPwz/1xLfsq3/yp7am3+wIYZKGL9WiRJmg6Rkdsrsf/YDd8+D77P3vf//ORneIPCk32ydvhMgXwCMnMb6jnd/+9rcdjDH0oL8ZYiBnyMinPvUpn6RCLuEF7ecY3iA/4cW9Vtp34DXUACYNGhJyGEOD0EQsGRBgCmCBUWgpGg0T6Twe2cBEuYshhgJYGEcHYh3x4ZlsYQ2HwIRMgBdCuPi9m7Iseb2MfbcSvEXhEMOHvfgDcd3TyhXki6pQerOyrBTskyW9cvmyfe2rf2ZPP/Ude/a73/UN78ykItB33Xmn3f3AWXv0L/2QHT55fEfBAYY4pk8ZU70Roo+RGUKWaBvtBNh4RYCOJSuGOACMY8r/iZ/4CZ/9RJZIH7LzRmnfgafeS3FUQ4zYEgDxz2EIWhXw0CEvvPCCu4x//Md/7JaQCQIe+eARF0CFVWOMBqN4UhjLxqCY5QV3TVUGgMXC0REwMjokBA2izPcKwQ944K5ihuA3ShAQBMggBBX+BI+Y1oe3/OYa62eAkX2XLHZDsxcv+VoaYz8ULPsbGTcePXnCWgZ73eelL7J8py8Ib9Ti0b6o7+78aRPKmrIBeChZziFfAI97fIwr5cI9kSbLj9dD+w+8Jrnl26WV1DoHYhCAZLP0pz/9addMjDXYkcHMJuM1gOebXwXCLIOCOTCY31khQyOSljQR4t73AtF+2gz4gk9ZgmfBnz1Jfci3FrjKpmU/VUubo9mG1cY5eTQ3EP2u/vZJnWLB6hoDUkYoQUBPH920zNdAKA/yeaW8Ig2AI6ZszgG6vcDPOdJCuJuvh/YXeBClqwpoytYAhDo7mMBbqNQr6byIMSEfsIQp7FhhVjM0djAKl5VAHkyaEHN+LybdTLAAKCGE4S86wR/aS0wI5QNfOI7fENdDiRU0VtOJpCSzFkX9iTV0NzTO65w6M5NOAizQdXRe75eoR9Y6vRGinhD5RhzHEO0iDZad8yEHHHMt5DDkgXM3U1KvhfYdeDzpG8LPIxi7iY8m8kwUXxQiHYCi0QGinWn2XczMEvdwPcYO3w+FEL5ZAvBuJvgQ/IDgfwgebmX026YsFS/dhc/xrlTddF1xNu+P39llEogysgJ9szH4G6HdbckqVs4jY/Q5gMta3QAwhHxl6/l66J1h8ZrEtLRrlKblY/dEHOPOsOYGMYiH6PBtlhP2YAKMwl0IgO4GY3RAULAhmLo7/V9kou3Z9t+s7Vl+7fCcdcBd/EdJ8jjNzhJG5M9eTMUINXkh4MxuBhCyfKfv6MPXoixvRlG+10GULYeyCQFA0uxuP3XhPPUNHpCGc6/XI3pHAe910d4yktPbRTfrv0y/RJLrsL1OQPa92IXfaypyyulNpL1Ax7k3qm/f7bT/Fi+ndzdlpWcP05W9nFu865QDL6c3RiE9N0HPqwnXexF0UA68nHLaB8qBl9NbT68kYe9Rk7fvwHujhb9XXZV3Cu3uv53+eLWO5Xokfg92Yj6rmdP+0HtcY+auZk5vD91Myt6jAMyBl1NO+0C5q5lTTvtAOfByymkfKAdeTjntA+XAyymnfaAceDnltA+UAy+nnPaBcuDllNM+UA68nHLaB8qBl1NO+0A58HLKaR8oB15OOe0D5cDLKad9oBx4OeW0D5QDL6ec9oFy4OWU0z5QDrycctoHyoGXU077QDnwcsppHygHXk457QPlwMspp32gHHg55bQPlAMvp5z2gXLg5ZTTPlAOvJxy2gfKgZdTTvtAOfByymkfKAdeTjntA+XAyymnfaAceDnltA+UAy+nnPaBcuDllNM+UA68nHLaB8qBl1NO+0A58HLKaR8oB15OOe0D5cDLKad9oBx4OeW0D5QDL6ec9oFy4OWU0z5QDrycctoHyoGXU077QDnwcsppHygHXk457QPlwMspp32gHHg55bQPlAMvp5z2gXLg5ZTTPlAOvJxy2gfKgZdTTvtAOfByymkfKAdeTjntA+XAyymnfaAceDnltA+UAy+nnN52Mvv/AbKUF9hUfiIrAAAAAElFTkSuQmCC" /></a></div>
<div style="border-image: none;">
<span style="color: black; font-family: inherit;">If you use a part of your home
for business, you may be able to deduct expenses for the business use of your
home and claim the home office deduction. The </span><a href="http://www.aicpa.org/Publications/TaxAdviser/Pages/TheTaxAdviser.aspx"><span style="color: black; font-family: inherit;">Tax
Adviser</span></a><span style="color: black; font-family: inherit;"> notes that “Sec. 280A © permits self-employed individuals and
employees who work out of their home to deduct business expenses relating to
the part of their home that is exclusively used on a regular basis to carry on
a trade or business, or, in the case of an employee, the person has no other
fixed location to perform his or her job duties”. This space must only be used
for business purposes. Traditionally, this deduction required taxpayers to
complete complex computations and allocations, and perform extensive
recordkeeping. Starting with the 2013 tax year, taxpayers have the option of
applying the simplified method in which taxpayers multiply the total square footage
of the business portion of the personal residence, up to a maximum of 300
square feet, by $5. Although this method sounds much easier, there are costs
and benefits that should be considered when deciding which method to use.</span></div>
</div>
<span style="color: black; font-family: inherit;"></span><br />
<div style="margin: 0in 0in 10pt; text-align: justify;">
<div style="border-image: none;">
<span style="color: black; font-family: inherit;">The <b style="mso-bidi-font-weight: normal;">advantages</b> of the simplified method:</span></div>
</div>
<span style="color: black; font-family: inherit;"></span><br />
<ul style="direction: ltr; list-style-type: disc;"><span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<div style="border-image: none;">
<span style="color: black; font-family: inherit;">The method greatly reduces the recordkeeping
burden.</span></div>
</div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<span style="color: black; font-family: inherit;">The simplified method may offer a larger home
office deduction.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<span style="color: black; font-family: inherit;">If the simplified method produces a smaller home
office deduction, increase in self-employment income may lead to slightly
higher Social Security benefits at retirement.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<span style="color: black; font-family: inherit;">Taxpayers may change from the actual-cost method
to the simplified method on a year-by-year basis.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<span style="color: black; font-family: inherit;">In any year that the simplified method is used,
the depreciation taken in that year is presumed to be $0, so there would be no
recapture of depreciation for those years upon the sale of the home.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 10pt; margin-top: 0in; mso-list: l0 level1 lfo1; text-align: justify;">
<span style="color: black; font-family: inherit;">The method allows for no reduction for home
mortgage interest and property tax itemized deductions.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span></ul>
<span style="color: black; font-family: inherit;"></span><br />
<div style="margin: 0in 0in 10pt; text-align: justify;">
<span style="color: black; font-family: inherit;">The <b style="mso-bidi-font-weight: normal;">disadvantages</b> of the simplified method:</span></div>
<span style="color: black; font-family: inherit;"></span><br />
<ul style="direction: ltr; list-style-type: disc;"><span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l1 level1 lfo2; text-align: justify;">
<span style="color: black; font-family: inherit;">The maximum deduction allowed is $1,500.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l1 level1 lfo2; text-align: justify;">
<span style="color: black; font-family: inherit;">The simplified method may increase
self-employment taxes.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0in; mso-list: l1 level1 lfo2; text-align: justify;">
<span style="color: black; font-family: inherit;">If the home office deduction causes a loss from
the related business, that loss may not be carried over to future years.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span>
<li style="font-style: normal; font-weight: normal;"><div style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; font-style: normal; font-weight: normal; margin-bottom: 10pt; margin-top: 0in; mso-list: l1 level1 lfo2; text-align: justify;">
<span style="color: black; font-family: inherit;">While the simplified election is made on a
year-by-year basis, once an election is made, it is considered to be
irrevocable and may not be changed on an amended return.</span></div>
<span style="color: black; font-family: inherit;">
</span></li>
<span style="color: black; font-family: inherit;">
</span></ul>
<span style="color: black; font-family: inherit;"></span><br />
<div style="margin: 0in 0in 10pt; text-align: justify;">
<span style="color: black; font-family: inherit;">For more information about the
simplified home office deduction, click this </span><a href="http://www.aicpa.org/Publications/TaxAdviser/2014/june/Pages/Hennig_June2014.aspx"><span style="color: black; font-family: inherit;">link</span></a><span style="color: black; font-family: inherit;">.
If you have any questions or would like another blog post on the home office
deduction, let us know in the comments below!</span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-52345369464072020762014-10-30T16:40:00.000-04:002014-10-30T16:40:34.578-04:00Latest Income Tax, IRS Scam Targets Retirees
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjK9gTxw36uiO9OAQF9M_3x_YY7twOQTHKq5_KzBGtdCBVAiBivBzn73nITSGiyOG5ZIXRlWQrxlAb1n75PKWFLERioNNENg4dm-yM0BfSX_tmgX3QQFvbecatfx-Hg19gETC5I5JpZlyy-/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjK9gTxw36uiO9OAQF9M_3x_YY7twOQTHKq5_KzBGtdCBVAiBivBzn73nITSGiyOG5ZIXRlWQrxlAb1n75PKWFLERioNNENg4dm-yM0BfSX_tmgX3QQFvbecatfx-Hg19gETC5I5JpZlyy-/s1600/d.png" height="149" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service has
recently issued warnings of phone scams, specifically <span style="color: black;">those</span><span style="color: red;">
</span>that target retirees and the elderly. Scammers will call victims and
present themselves as IRS agents, claiming that without immediate payment of
back taxes through wire transfers or pre-loaded debit cards, the victims could
face arrest and/or hefty fines. The IRS reports that they have received more
than 20,000 reports of these types of phone calls. “The Treasury Inspector
General for Tax Administration has estimated thousands of victims have paid
more than $1 million to people claiming to be IRS agents” (<a href="http://www.cpapracticeadvisor.com/news/11604925/latest-income-tax-irs-scam-targets-retirees"><span style="color: blue;">CPA
Practice Advisor</span></a>). If you are contacted by someone who claims to be an IRS
agent seeking payment for back taxes, hang up the phone and contact the IRS
directly to speak with an agent. The IRS sends notifications and notices
through the mail, and does not contact taxpayers through phone or email
messages. The only time you should receive a phone call from the IRS is when an
IRS agent is returning your call, or you have already received multiple notices.
If you have received a suspicious phone call or have any questions, please
contact us.<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-87450880080181660472014-09-04T17:25:00.003-04:002014-09-04T17:25:52.703-04:00Form I-9 Requirements- Are you compliant?
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjq-TSEgvDmmdTvXafVCAvY7naRUWar77iupSEWI50TkE_8GLdtxrEXio7bK0Nn3jbd7PY4IwC9ttIsVUaRW8nIAp89z__caTxQaUz9dxrliW4in0bAGNJ_NeAgJ1C58LgQD_ZV0993GZwO/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjq-TSEgvDmmdTvXafVCAvY7naRUWar77iupSEWI50TkE_8GLdtxrEXio7bK0Nn3jbd7PY4IwC9ttIsVUaRW8nIAp89z__caTxQaUz9dxrliW4in0bAGNJ_NeAgJ1C58LgQD_ZV0993GZwO/s1600/forms.png" /></a></div>
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Although an I-9 form may seem
like a simple piece of hiring paperwork, there are many rules and regulations
that must be followed in regards to this form. Employers that fail to complete and
maintain I-9 documentation correctly may fall out of compliance with <a href="https://www.ice.gov/"><span style="color: blue;">Immigration and Customs Enforcement</span></a> (ICE), and
suffer harsh financial penalties. Fines for I-9 errors begin at $110 dollars
per error, and climb to tens of thousands of dollars per error for repeat and
grave offenses. If an employer has one form per employee and multiple mistakes
on each form, the financial penalties could quickly escalate into six or seven
figures. To avoid the potentially high costs of an I-9 violation, employers
should keep these six common I-9 processing errors in mind:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Incorrect or Missing Forms: Common I-9
documentation mistakes include incorrect dates, missing signatures, transposed
information and incomplete check boxes. Employers also sometimes fail to
complete an I-9 form altogether, or misplace a completed form during filing.
Another challenge that employers face is recording the correct document codes
for each identification method. If an employer asks for too many identifying
documents from list A or lists B and C, that could expose the employer to
discrimination allegations. On the other hand, asking for too few documents
could result in an incomplete form violation.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Out of Compliance with the Three-Day Rule: ICE
rules mandate that I-9 forms must be completed within three business days of the
employee’s first day of work. If an employer fails to meet the three-day
deadline, it could result in hefty fines. </div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Failure to Re-verify: For employees of certain
citizenship statuses, employers will need to track and update the employee’s
supporting I-9 documentation. For example, a work-authorized alien will provide
documentation showing their eligibility to work in the United States. This
supporting documentation includes an expiration date, and it is the employer’s
responsibility to monitor that date and request new documentation prior to the
document’s expiration.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Invalid Identifying Documents: Employers must
check that all necessary documents are presented and valid. If an employer
fails to obtain the right combination of identifying documents from lists A, B
or C, the I-9 documentation will be considered incomplete and the employer will
become subject to fines. </div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Improper Document Maintenance: ICE rules do not
require employers to maintain I-9 forms either one year after the date of
termination, of three years after the date of hire, whichever is greater.
Purging outdated forms can help businesses free up storage space and protects
the sensitive information of previous employees. If an employer fails to
destroy I-9 forms within the outlined time frame, then that employer could be
subject to fines. In addition, if an employer is audited and has not destroyed
outdated I-9 documentation, any errors found on those outdated forms will also
be subject to fines. </div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Lack of Supporting Documentation for E-Verify
Photo Matching: In 2010, E-Verify introduced photo matching as a way to prevent
employees from using false identifying documents. For passports, passport
cards, permanent resident cards and employee authorization cards the E-Verify
system will require employers to compare the document photo with an onscreen
photo as an additional security measure. ICE also mandates that employers must
maintain a copy of the employee’s photo identification as a supporting I-9
document. Since the E-Verify photo matching is a newer measure, it is likely
that a majority of affected employers are not aware of the additional
requirement to keep a copy of a photo I.D. on file. Any employer who fails to
maintain a copy of a photo I.D. as a supporting document will be in violation and
could be subject to fines. </div>
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If you have any questions about
I-9 requirements and/or compliance, please contact us! <o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-37602167439886634962014-08-29T11:57:00.000-04:002014-08-29T11:57:43.701-04:00Should you pay your employee overtime? What is the difference between an exempt and nonexempt employee?
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhsbS0RRgft2iVWz12bU92Lj8a-3Kg8qoye6IKy8hMIzyIMHbf9jj0rpse5YmbgueOqPyc1iP9kFv-9tdzZIkaMM0xVGmbJUthAytS04_6Gwhbq4J4taMi9Fk3R0AMDHKRq1E2z7gJSJhyphenhyphenu/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhsbS0RRgft2iVWz12bU92Lj8a-3Kg8qoye6IKy8hMIzyIMHbf9jj0rpse5YmbgueOqPyc1iP9kFv-9tdzZIkaMM0xVGmbJUthAytS04_6Gwhbq4J4taMi9Fk3R0AMDHKRq1E2z7gJSJhyphenhyphenu/s1600/d.png" height="149" width="200" /></a></div>
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Figuring out whether or not it’s
necessary to pay an employee overtime can be a confusing task. The main
deciding factor of whether or not you should pay overtime is the status of the
employee. The <a href="http://www.dol.gov/whd/flsa/index.htm"><span style="color: blue;">Fair Labor
Standards Act</span></a> (FLSA) requires that employers classify jobs as either exempt
or nonexempt. Nonexempt employees are covered by FLSA rules and regulations,
and exempt employees are not. Generally speaking, nonexempt employees receive
more protection under federal law than exempt employees, but most employers
treat their exempt and nonexempt employees in a similar manner. The primary
pieces of federal legislation that apply to the workplace are the right to a
safe and healthful work environment, the right to equal employment opportunities,
and the rights provided under the <a href="http://career-advice.monster.com/salary-benefits/Benefits-Information/Family-and-Medical-Leave-Act-Benefit/article.aspx"><span style="color: blue;">Family
and Medical Leave Act</span></a> and federal child labor laws. These laws apply to
exempt and nonexempt workers alike.</div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
Exempt positions are excluded
from minimum wage, overtime regulations and other rights and protections
afforded nonexempt workers. Employers must pay a salary rather than an hourly
wage for a position in order for it to be exempt. <b style="mso-bidi-font-weight: normal;">Generally, only executive, supervisory, professional or outside sales
positions are exempt. </b></div>
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Nonexempt employees are not
exempt from the FLSA requirements. Employees who fall within this category must
be paid at least the federal minimum wage for each hour worked and given
overtime pay of not less than one-and-a-half times their hourly rate for any
hours worked beyond 40 hours each week. For further information about exempt
and nonexempt employees, visit the <a href="http://www.dol.gov/whd/index.htm"><span style="color: blue;">Department
of Labor</span></a>’s website. If you have any questions about paying your employees
overtime, please contact us and we will be happy to assist you.<i style="mso-bidi-font-style: normal;"><o:p></o:p></i></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-22535290075315368232014-08-25T16:09:00.004-04:002014-08-25T16:09:53.412-04:00Important Notice: Davidson County Sales Tax Increase
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_mQw8BWZhht_9lVXKHxYbHAcoOIWZqHEllTN8S3XwPR3Kcb0HzZmzw66o1s9H-yz3NttlIG5yzJahIzpbL0xfGapLJTI_EYqb4jtZbszfdoYvW9aNBHSuj6tJtVeahK0hRIbAzgUdgx13/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_mQw8BWZhht_9lVXKHxYbHAcoOIWZqHEllTN8S3XwPR3Kcb0HzZmzw66o1s9H-yz3NttlIG5yzJahIzpbL0xfGapLJTI_EYqb4jtZbszfdoYvW9aNBHSuj6tJtVeahK0hRIbAzgUdgx13/s1600/forms.png" height="151" width="200" /></a></div>
<div class="MsoNormal" style="line-height: 115%; margin: 0in 0in 10pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">The
sales and use tax rate in Davidson County, North Carolina, will be increasing
from 6.75% to 7.00%. This change takes place on October 1, 2014. Any retailers
or facilitators required to collect local and transit sales and use tax in more
than one county must complete Form E-536 (Schedule of County Sales and Use
Taxes) and submit it along with their sales and use tax return.</span></div>
<div class="MsoNormal" style="line-height: 115%; margin: 0in 0in 10pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">For
more information on the administration of the sales and use tax rate increase
for Davidson County relating to leases, rents, construction contracts, layaway
sales, gross receipts, taxable service contracts, etc., visit the <a href="http://www.dornc.com/taxes/sales/taxrates.html"><span style="color: blue;">North Carolina Department
of Revenue website</span></a>.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">If
you have any questions about this sales tax rate increase, please contact us.<o:p></o:p></span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-15489908759968556772014-08-21T16:40:00.000-04:002014-08-21T16:40:21.533-04:00Is Your Business Moving?
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfnlMBuvO9ZQTFXBTlTn-usPfww4hQ3OLDr65MbIp7miVhIYPbp_4bpNrGncd2p_CNRiE4s4S4SdO8bnH-YtjvGWcwiZ9xp_rkMqWEU7uMpi6X98PZqELgSScsvyGld9jBePsGTEtMwJ2G/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfnlMBuvO9ZQTFXBTlTn-usPfww4hQ3OLDr65MbIp7miVhIYPbp_4bpNrGncd2p_CNRiE4s4S4SdO8bnH-YtjvGWcwiZ9xp_rkMqWEU7uMpi6X98PZqELgSScsvyGld9jBePsGTEtMwJ2G/s1600/forms.png" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
Whether you’re moving your
business down the block or to a new city, there are things that need to be
considered before the move:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Space: Make sure that the space you are moving
into is large enough for growth for your company, but not so large that you are
struggling to pay the rent and utilities. Consider the layout of the building,
and confirm that all furniture and offices will be laid out according to your
vision before you begin the moving process.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->HVAC Requirements: Consider the HVAC
requirements for any equipment your company uses, and address this with your
architect or space planner before the move to eliminate last minute scrambling
or expensive fixes.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Marketing: When your business moves to a new
location, you will need to replace any and all marketing materials, such as
business cards, flyers, letterhead, pens, etc. You will also need to change the
business address on your company website, Google, Yelp, Yellow Pages, Facebook,
and anywhere else you have a business listing. You might also want to consider
budgeting expenses for advertising your move. If you have a business that
clients visit often, you will want to ensure that they are aware of the move
and have the new business address.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Address Change: When your business changes its
address, all of your marketing materials will need to be replaced. But you also
will need to change your address with the post office, the Internal Revenue
Service, your state’s Secretary of State, your state’s Department of Revenue,
and your city and county for licenses and permits. </div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Cost of Moving: Calculate the cost of the move
beforehand to confirm that your business can afford it. Consider the cost and
time spent renting a moving truck, packing, unloading, and setting up the new
office. Also, you need to consider the costs of marketing updates and address
changes, as mentioned above. <o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-59452907958396692832014-08-08T11:52:00.002-04:002014-08-08T11:52:40.670-04:00IRS Says that Idle ITINS Expire After 5 Years
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuEbh18xVZx3vgbFbP5CysByBDuGcpMBpjGwGzwNItRsZWA-kOoXgo6xDQZVR6CWIp1tT7q5f0Ow1ozoZFyUMiNzR6oSQkH-d4S5QefsuhSHIZlPtCORkDC34dozyP2BFxswLHtDD2Ep4P/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhuEbh18xVZx3vgbFbP5CysByBDuGcpMBpjGwGzwNItRsZWA-kOoXgo6xDQZVR6CWIp1tT7q5f0Ow1ozoZFyUMiNzR6oSQkH-d4S5QefsuhSHIZlPtCORkDC34dozyP2BFxswLHtDD2Ep4P/s1600/forms.png" height="151" width="200" /></a></div>
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<span style="mso-fareast-font-family: "Times New Roman";">The Internal Revenue Service has announced that Individual
Taxpayer Identification Numbers (ITINs) will expire if not used on a federal
income tax return for five consecutive years. The IRS noted that it will not
begin deactivating ITINs until 2016. This new policy applies to any ITIN,
regardless of when it was first issued. This will ensure that anyone who
legitimately uses an ITIN for tax purposes can continue to do so, while at the
same time resulting in the likely eventual expiration of millions of unused
ITINs. Only about 25% of the 21 million ITINs issued since the program began in
1996 are being used on tax returns.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
<span style="mso-fareast-font-family: "Times New Roman";">This new policy replaces the previous policy in which ITINs
would have automatically expired after 5 years, even if used properly and
regularly by taxpayers. Under the new policy:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="mso-fareast-font-family: "Times New Roman";">An
ITIN will expire for any taxpayer who fails to file a federal income tax return
for 5 consecutive years. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="mso-fareast-font-family: "Times New Roman";">Any
ITIN will remain in effect as long as a taxpayer continues to file U.S. tax
returns. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="mso-fareast-font-family: "Times New Roman";">The
IRS will not begin deactivation of unused ITINs until 2016. </span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="mso-fareast-font-family: "Times New Roman";">A
taxpayer whose ITIN has been deactivated and needs to file a U.S. tax return
can reapply using Form W-7. </span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
<span style="mso-fareast-font-family: "Times New Roman";">For more information, contact us or visit </span><a href="http://www.irs.gov/"><span style="mso-fareast-font-family: "Times New Roman";"><span style="color: blue;">www.IRS.gov</span></span></a><span style="mso-fareast-font-family: "Times New Roman";">. <o:p></o:p></span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-87092657386562558182014-08-04T15:53:00.002-04:002014-08-04T15:53:42.881-04:00Business Owners Becoming Increasingly Reliant on Mobile Technologies
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQcZqRVKUsrzDXkBJmWbjyG5mVj1OGdd34lyF5fOgV2UkqqS_2SbZPdc8ZZVU7ycRqx_FjqGHHKGz4PY_j3JGfMMF5jQFTAA_K8CzJypG5A8aqHQuxniY_sdXWLLnlRe_TfWWs2iAUPchV/s1600/Smartphone-security-tips.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQcZqRVKUsrzDXkBJmWbjyG5mVj1OGdd34lyF5fOgV2UkqqS_2SbZPdc8ZZVU7ycRqx_FjqGHHKGz4PY_j3JGfMMF5jQFTAA_K8CzJypG5A8aqHQuxniY_sdXWLLnlRe_TfWWs2iAUPchV/s1600/Smartphone-security-tips.jpg" height="200" width="170" /></a></div>
<div class="MsoNormal" style="line-height: normal; margin: 0in 0in 0pt; text-align: justify; vertical-align: middle;">
<span style="mso-fareast-font-family: "Times New Roman";">Businesses of all sizes are becoming increasingly reliant on
mobile technologies for many aspects of operations. Management, sales, client
services and other departments all rely on mobile technology to operate
smoothly and efficiently. Mobile technology has had many positive effects on
businesses, such as the ability to perform business in the event of inclement
weather, the increase in work and business to the company, and the ability to
conduct meetings remotely. The 2014 Sage SMB Survey on Mobile Devices polled
1,090 small and midsized businesses (SMBs) in the United States regarding
mobile technologies, and noted many positive effects that mobile technology
brings to businesses. The biggest positive effect that respondents noted was
the ability to provide superb customer service. Mobile technology empowers
customer service by increasing productivity and by simply making business transactions
easier. The survey also found that 51% of employees use a mobile device to
access work-related information remotely and that two out of five respondents
who used mobile applications used a work-related application on their mobile
device (other than a laptop) that connects to the cloud. An article with more
information about the Sage SMB Survey is linked </span><a href="http://www.cpapracticeadvisor.com/news/11536223/business-owners-increasingly-reliant-on-mobile-technologies"><span style="mso-fareast-font-family: "Times New Roman";"><span style="color: blue;">here</span></span></a><span style="mso-fareast-font-family: "Times New Roman";">. <o:p></o:p></span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-22027977508682434222014-07-24T11:35:00.002-04:002014-07-24T11:35:58.311-04:00Could An Employee's Tweet Land Employers in Court?
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0P2608O1GKZvqvoBYcyuY8yFcI1Ih_GxunJQ-xbeufJ27ZwHUJFiPtvWxJjHulzN4VXCbWcbVNJ1Qn3Db1dBcX4HBeKhYbieEwaWtHybI1zerAQmmXSfxPMFcyynccpKIrjjz1DepfegD/s1600/smartphones_rect.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0P2608O1GKZvqvoBYcyuY8yFcI1Ih_GxunJQ-xbeufJ27ZwHUJFiPtvWxJjHulzN4VXCbWcbVNJ1Qn3Db1dBcX4HBeKhYbieEwaWtHybI1zerAQmmXSfxPMFcyynccpKIrjjz1DepfegD/s1600/smartphones_rect.jpg" height="133" width="200" /></a></div>
<div class="MsoNormal" style="line-height: normal; margin: 0in 0in 0pt; text-align: justify; vertical-align: middle;">
<span style="mso-fareast-font-family: "Times New Roman";">“Employee Advocacy” is the practice of encouraging and
enabling employees to serve as brand advocates for their organizations through
posting and sharing social media on their company’s behalf. This practice is
continually growing as companies strive to remain prevalent on social media
websites. Practicing employee advocacy allows your company’s image to be
personal and relevant, but it is important to be aware of what employees are
posting, as the companies are ultimately responsible for the content. Recently,
Duane Reed had been brought to court by charges stemming from content that an
employee posted on the company’s Twitter account. Many other companies have also
dealt with unapproved content being distributed by employees on the companies’
social media accounts. In order for employee advocacy to work for your company,
and not land you in court or an embarrassing situation, provide clear training
and guidelines for participation. Well-managed programs for social media
amplification can increase your company’s reach, reputation, and even revenue
when conducted properly. <o:p></o:p></span></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-67381902807642251672014-07-16T16:57:00.003-04:002014-07-16T16:57:18.861-04:00Could You Inherit Deceased Parent’s Debts?
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOV6mVqfb2y_u-UDekb0EWpJTnN7q1_2D24A35GEpScoyK9ZqdZXTUrc1nE762D7hB8b0yTTBfSPXF1lxGUfHcBKVtjEdHtylE7l0Zq0KoMiXV9CLhTQ9OO_AW0R7DaLkKFS5DbtwTwXWR/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOV6mVqfb2y_u-UDekb0EWpJTnN7q1_2D24A35GEpScoyK9ZqdZXTUrc1nE762D7hB8b0yTTBfSPXF1lxGUfHcBKVtjEdHtylE7l0Zq0KoMiXV9CLhTQ9OO_AW0R7DaLkKFS5DbtwTwXWR/s1600/d.png" height="149" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The death of a parent is a
stressful experience made even worse by discovering that they passed away with
large debts. Unless you cosigned one of your parent’s loans or accounts, it is<i style="mso-bidi-font-style: normal;"> usually</i> the estate, not you that has to
pay down the debts left behind. Usually, but not always, as the rules are
complex and differ depending on the type of debt accumulated and where your
parent lived. Creditors have a fixed period of time, commonly between two and
six months, to make claims against your parent’s estate. If there are not
enough funds in the estate to cover the debit, in many instances your parents
debt will die as well. If there are funds or other assets available, they must
be used to pay debts before anything is distributed to heirs. So although you
may not be legally responsible to pay your parent’s debts, your inheritance
could be reduced or wiped out to cover the payment of debts. <a href="http://money.cnn.com/2014/06/19/pf/inherited-debt-adult-children/index.html?iid=SF_BN_River"><span style="color: blue;">CNN
Money</span></a> lists common debts that parents may leave behind and who is
responsible for handling these.</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Credit Card Debt: Unless you’re a cosigner on
your parent’s credit card or the executor of the estate, you will not be held
responsible to make credit card payments. Credit card companies are often
low-priority creditors behind funeral homes, federal and state tax agencies and
various lenders. If you are the executor of the account, credit card companies
may be willing to negotiate lower payments.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Medical Debt: “If your parent received Medicaid,
the insurance program for people who can't afford care, the state where your
parent died can recover the payments it made from the time your parent was 55
until death. A house is the only substantial asset a person may keep and still
qualify for Medicaid. So the state may place a lien on your parent's home to
recover payments. Some states, however, may be willing to negotiate and let the
executor pay less than the total due” (<a href="http://money.cnn.com/2014/06/19/pf/inherited-debt-adult-children/index.html?iid=SF_BN_River"><span style="color: blue;">CNN
Money</span></a>).<span style="mso-spacerun: yes;"> </span>States may not ask you to
use your own funds to pay the bill, however, and they also are not allowed to
pursue payments during the lifetime of the surviving spouse. If your parent was
not on Medicaid but died with unpaid hospital or doctor bills, the estate is
responsible for payment if funds are available. “But check state law. Close to
30 states have what's known as "filial responsibility" statutes.
Those require adult children to pay for a deceased parent's unpaid medical
debts, such as those to hospitals or nursing homes, when the estate cannot.”</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Mortgage Debt: Generally, if you inherit your
parent’s home and it still has a mortgage on it, the lender may not demand that
you pay off the mortgage immediately, but you will be responsible for making
payments on it going forward. If the mortgage is worth more than the property
when you want to sell the home, ask the bank if it will agree to a short sale;
if the bank will not agree, you can tell the bank to foreclose. Either way, you
should not have to pay the bank the difference between the sales price and the
money still owed on the loan. The foreclosure should not affect your credit
score, so long as your name is not on the mortgage, but it all depends on how
the mortgage company reports the transaction to the credit bureaus. You also
have the option to disclaim your inheritance.</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Taxes: The estate is responsible for paying any
property and income taxes, delinquent or otherwise, and tax agencies are usually
given top priority as creditors. If federal estate tax is due but property is
distributed before it’s paid, the Internal Revenue Service may put a lien on
the property and collect on it.</div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The article from CNN Money is
linked<a href="http://money.cnn.com/2014/06/19/pf/inherited-debt-adult-children/index.html?iid=SF_BN_River"><span style="color: blue;">
here</span></a>. If you have any questions about estate planning or managing, please
contact us. <o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-52402440267042478602014-07-07T10:00:00.000-04:002014-07-07T10:00:00.333-04:00IRS Adopts Taxpayer Bill of Rights
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXCuyT3EKybnSCA3GxfmYgJ1-e5LpvC0SGyb7QqmVUQLifS5lJFEHx8hKSUTrwfjsPytdDOu6T-waZAJQjw7xp-mnLf4mCb_x_vbatJpTAu5ImKD5zXh22Hf4A7g38qOJh2j4TG82g_oG7/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXCuyT3EKybnSCA3GxfmYgJ1-e5LpvC0SGyb7QqmVUQLifS5lJFEHx8hKSUTrwfjsPytdDOu6T-waZAJQjw7xp-mnLf4mCb_x_vbatJpTAu5ImKD5zXh22Hf4A7g38qOJh2j4TG82g_oG7/s1600/forms.png" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service has
created a “Taxpayer Bill of Rights” that will become their guiding focus when
it comes to assisting taxpayers gain a better understanding of their rights.
The Taxpayer Bill of Rights pulls existing rights already embedded in tax code
and groups them into 10 broad categories, making them easier to understand.
This Bill of Rights was released following extensive discussions with the
Taxpayer Advocate Service, an independent office inside the IRS that represents
the interests of U.S. taxpayers. The<a href="http://www.irs.gov/"><span style="color: blue;"> IRS website</span></a>
now has a special section to highlight the 10 rights, and will add posters and
signs in upcoming months to its public offices so that visiting taxpayers may
easily see and read the information. The Taxpayer Bill of Rights are listed
below:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Be Informed</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Quality Service</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Pay No More than the Correct Amount
of Tax</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Challenge the IRS’s Position and Be
Heard</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Appeal an IRS Decision in an
Independent Forum</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Finality</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Privacy</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Confidentiality</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to Retain Representation</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The Right to a Fair and Just Tax System<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-91912122925576222722014-07-02T16:50:00.000-04:002014-07-02T16:50:16.761-04:00IRS Expanding Holds on Tax Refunds for Delinquent Taxpayers
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQ6OtbFLSlYIKi-VVEeWFOgeqFbiBcvbhS9VQuBGEFJycoFHvvp8yp_t_HbEvPAfHnfQ-vk4T1HQjrUZdPszYR2SsZ_zU1lXAG_frCFr7dwSFejlhCR8tIkmMsM0eki_ZpIaISs5_-qpr1/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQ6OtbFLSlYIKi-VVEeWFOgeqFbiBcvbhS9VQuBGEFJycoFHvvp8yp_t_HbEvPAfHnfQ-vk4T1HQjrUZdPszYR2SsZ_zU1lXAG_frCFr7dwSFejlhCR8tIkmMsM0eki_ZpIaISs5_-qpr1/s1600/d.png" height="149" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service is
currently considering expanding their tax refund delay program, which delays
tax refunds for up to six months for delinquent taxpayers. The Treasury
Inspector General for Tax Administration has released a report that noted that
the IRS has the authority to delay issuing income tax refunds to delinquent
taxpayers for up to six months, while the agency investigates tax return
delinquencies from other tax years. The report states that holding the tax
refund encourages taxpayers to resolve their delinquent filing obligations
earlier than they normally would. </div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;">“In 2012, the Delinquent Return Refund Hold Program collected nearly
$242 million, which was applied to balances due on delinquent returns. From
2008 to 2012, the program held an average of 156,422 tax refunds per year.
During that same period, the program secured an average of 64,222 returns from
taxpayers per year and coordinated with the IRS’s Automated Substitute for
Return program to prepare and post an additional 117,895 substitute returns per
year” (Accounting Today). </i></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
For additional information, the
full article from <a href="http://www.accountingtoday.com/news/irs_watch/irs-may-expand-holds-on-tax-refunds-for-delinquent-taxpayers-70870-1.html"><span style="color: blue;">Accounting
Today</span></a> is linked <a href="http://www.accountingtoday.com/news/irs_watch/irs-may-expand-holds-on-tax-refunds-for-delinquent-taxpayers-70870-1.html"><span style="color: blue;">here</span></a>.
<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-17910971572219369532014-06-26T16:45:00.001-04:002014-06-26T16:45:46.141-04:00Businesses Losing 5% of Revenue to Fraud<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPoFItM8iv7db3eBB6ECUn82PVOTVOvKHIfNWfDo2j1Q5jN38xWsDrJi6NMoyCYyjXk_3eNikHHyRqpq1SWRC-VQSVTThJnX-NM3WE2J0jGc9BTmYD-pzQLnHEeshXIECS4ca_MiZoTK0G/s1600/fraud.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPoFItM8iv7db3eBB6ECUn82PVOTVOvKHIfNWfDo2j1Q5jN38xWsDrJi6NMoyCYyjXk_3eNikHHyRqpq1SWRC-VQSVTThJnX-NM3WE2J0jGc9BTmYD-pzQLnHEeshXIECS4ca_MiZoTK0G/s1600/fraud.png" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
Organizations around the world
lose an estimated five percent of their annual revenues to occupational fraud,
according to a survey of Certified Fraud Examiners. Occupational fraud occurs
when an employee intentionally misuses or abuses their position for their own
enrichment at the cost of company assets. When this percent is applied to the
estimated 2013 Gross World Product, the figure translates to a potential fraud
loss of more than $3.5 trillion. The <a href="http://www.acfe.com/rttn.aspx"><span style="color: blue;">2014
Report to the Nations on Occupational Fraud and Abuse </span></a>contains the survey
results as well as data compiled from 1,483 cases of fraud that were submitted
by Certified Fraud Examiners. The report finds that:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Fraud schemes are very costly. The average loss
caused by occupational fraud cases was $145,000. 24% of the cases examined
caused losses of at least $1 million.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Schemes can continue on for months or even years
before they are detected. Many fraud cases examined in the study lasted an
average of 18 months before being caught.</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]-->Small business face increased risk. The small
organizations in this study suffered disproportionately, with an average loss
of $154,000, which is higher than the overall average loss for fraud cases
examined in the study. </div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
T<a href="http://www.acfe.com/rttn-occupational.aspx"><span style="color: blue;">he Association of Fraud
Examiners </span></a>has conducted research into how occupational fraud is committed.
To read their observations, click the link <a href="http://www.acfe.com/rttn-occupational.aspx"><span style="color: blue;">here</span></a>. <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-46345341290123886782014-06-25T10:23:00.003-04:002014-06-25T10:23:30.190-04:00How to Keep Your Records Safe in Case Disaster Strikes
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgtI-RjHSJ2nX9qBZdIKBEuwI8Y6iJLYX4oowVCc_P-A9NeT3KhWLcx2mVlwvgwc5m3PLUvuDBVPBjViJlZJSSU0NNKMS7JMMg2LnHer5h8kXtM00Ejsv2YtaqO02wa8H2aohkyDuyflpH/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgtI-RjHSJ2nX9qBZdIKBEuwI8Y6iJLYX4oowVCc_P-A9NeT3KhWLcx2mVlwvgwc5m3PLUvuDBVPBjViJlZJSSU0NNKMS7JMMg2LnHer5h8kXtM00Ejsv2YtaqO02wa8H2aohkyDuyflpH/s1600/forms.png" /></a></div>
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It is always a good idea to have
a plan for what to do if and when disaster strikes. A disaster recovery plan is
especially important when it comes to keeping your tax and financial records
safe. The Internal Revenue Service provides taxpayers with some basic steps to
take now to be prepared in case of emergency:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;">Backup
Records Electronically.</b> Ask for your bank statements to be emailed rather
than mailed, and scan tax records and insurance policies into an electronic
format. Always remember to backup these files and keep them in a safe place. </div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;">Document
Your Valuables.</b> Take photos or videos of the contents of your home and/or
business. Visual records can help prove the value of lost items. They will also
help with insurance claims or casualty loss deductions on your tax return.
Store these pictures or videos with a friend or relative who lives away from
the area.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;">Update
Emergency Plans.</b> Review your family’s emergency plan every year, and update
when changes are needed. </div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;">Get
Copies of Tax Returns or Transcripts.</b> Visit IRS.gov to obtain a copy of
Form 4506, the Request for Copy of Tax Return, to replace lost or destroyed tax
returns. </div>
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Do you have a disaster plan for
your important records? Let us know in the comments below.<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-57370711333133412122014-06-20T14:59:00.001-04:002014-06-20T14:59:21.771-04:00New IRS Pay System
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiOjDTbZ2QONpICKgP91N6kSbB6g_65lTIbDjEnIQwP8wH_zDKcPAygRuApsZxNyw9BBOAXj4n8SmJuODSq8MRl0pPefOdQSItYCSDr2ctvyUA7A5ahAdTJQqSqMEgzPj3yLEdnZ4l-NvL/s1600/creditcards.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiOjDTbZ2QONpICKgP91N6kSbB6g_65lTIbDjEnIQwP8wH_zDKcPAygRuApsZxNyw9BBOAXj4n8SmJuODSq8MRl0pPefOdQSItYCSDr2ctvyUA7A5ahAdTJQqSqMEgzPj3yLEdnZ4l-NvL/s1600/creditcards.png" height="133" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service
recently announced their new web-based payment system-<a href="http://www.irs.gov/Payments/Direct-Pay"><span style="color: blue;">IRS Direct Pay</span></a>- on their website.
<a href="http://www.irs.gov/Payments/Direct-Pay"><span style="color: blue;">IRS Direct Pay</span></a> allows
taxpayers to pay their tax bills or make estimated payments directly from
checking or savings accounts without any fees or pre-registrations. Taxpayers
will receive instant confirmation that their payment has been submitted, and
bank information is not retained in the system after payments are made. To pay
online using <a href="http://www.irs.gov/Payments/Direct-Pay"><span style="color: blue;">Direct Pay</span></a>,
taxpayers follow five easy steps: provide tax information, verify identity,
enter payment information, review and electronically sign the transaction, and
print of record your online confirmation number. <a href="http://www.irs.gov/Payments/Direct-Pay"><span style="color: blue;">Direct Pay</span></a> also offers 30-day
advance payment scheduling, payment rescheduling, or cancellations, and a
payment status search. If you have any questions about your tax payment
options, please contact us!<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-3490652872821091812014-06-19T17:20:00.001-04:002014-06-19T17:20:11.367-04:00Federal Workers Owe IRS $3.3 Billion
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjWoJIOgPAdhr0IcIVJ9usY1a57EE0l7g36GLE4kCC6kBPNzcShcF7TuBLZtLFWBAkLP32FwdQVbgpUoOeD-TaYKDyblDud9d53HrNyZUeLBTtlEubjxwdGENfCECStxp7xR5mCKC5B_V0z/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjWoJIOgPAdhr0IcIVJ9usY1a57EE0l7g36GLE4kCC6kBPNzcShcF7TuBLZtLFWBAkLP32FwdQVbgpUoOeD-TaYKDyblDud9d53HrNyZUeLBTtlEubjxwdGENfCECStxp7xR5mCKC5B_V0z/s1600/d.png" height="149" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service has
released data that shows roughly 3.3% of federal employees and retirees owed
$3.3 billion in unpaid taxes of September 30<sup>th</sup>, 2013. Federal
employees and retirees either could not pay the full amount owed with a return,
or the Internal Revenue Service conducted an audit and discovered that more is
owed than was paid. The data, released after USA Today requested the
information under the Freedom of Information Act, broke down delinquency rates
by departments and independent agencies. At the low end of the scale was the
Treasury Department, which had a 1.2% non-compliance rate. The government
departments with the highest non-compliance rates were the Department of
Housing and Urban Development (5.29%), the Department of Veterans Affairs
(4.28) and the Army (4.28). The article from CNN Money is linked<a href="http://money.cnn.com/2014/05/23/pf/taxes/federal-workers-delinquent-taxes/index.html?iid=SF_PF_River"><span style="color: blue;">
here</span></a>.<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-80329985632154022592014-06-13T12:04:00.002-04:002014-06-13T12:04:48.445-04:00Seattle Approves Highest Minimum Wage Increase in the Country
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiGJ21vyD03aHqwp13MEqwiGMfyA3m_yTzt5Vp3rTI_ila_mk9C160QHzWFBchrvQx7tbsEv4XXUcrrNdf-JLBDnsiszAmi1DlYbAConOLLx3xpA0DHXA4Pu2P5fy56-70Latn-hwgGNdZy/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiGJ21vyD03aHqwp13MEqwiGMfyA3m_yTzt5Vp3rTI_ila_mk9C160QHzWFBchrvQx7tbsEv4XXUcrrNdf-JLBDnsiszAmi1DlYbAConOLLx3xpA0DHXA4Pu2P5fy56-70Latn-hwgGNdZy/s1600/d.png" height="149" width="200" /></a></div>
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On June 2<sup>nd</sup>, Seattle’s
city council unanimously approved an increase to the city’s minimum wage that
would bring the wage to $15 an hour. This wage is the highest minimum wage in
the nation by far. Washington has the nation’s highest state-level minimum,
which is $9.32. The federal minimum wage is only $7.25. Seattle’s wage increase
will take place over the next several years, based on a scale that considers
the size of and benefits offered by an employer. The increase will apply first
to large businesses in 2017, and then spread to all businesses by 2021. Many
states and cities are following the relatively new trend of raising minimum
wage. Most recently, Michigan raised the hourly minimum wage to $9.25, and many
states have passed or are considering proposals to adopt a $10.10 minimum wage.<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-66371125252556647092014-06-05T16:53:00.002-04:002014-06-05T16:53:21.976-04:00The Best and Worst Small Business Credit Cards
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhU7E6Zh2lzCQeqhlyOMNz2bTfkKUIS-cVakNvC68VH-CaJRRv9Bg26x2Q6xVGcX6ntjttZ7hKO5FDXVOwjk_61ZjE7rI123zR9olZ4taRlW4KrQY1G15UHRJYa_Ncl6yvSN_2oHEBuoZEu/s1600/creditcards.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhU7E6Zh2lzCQeqhlyOMNz2bTfkKUIS-cVakNvC68VH-CaJRRv9Bg26x2Q6xVGcX6ntjttZ7hKO5FDXVOwjk_61ZjE7rI123zR9olZ4taRlW4KrQY1G15UHRJYa_Ncl6yvSN_2oHEBuoZEu/s1600/creditcards.png" height="133" width="200" /></a></div>
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In 2009, Congress passed
consumer-friendly reforms with the Credit Card Act, which included banning
bait-and-switch pricing, exorbitant interest rates, and other shady practices. Unfortunately,
small business credit cards were not included in the act’s reform measures. Because
small business credit cards are not exempt from rising interest rates and shady
practices, it is very important that business owners choose carefully when
selecting a credit card. <a href="http://www.cardhub.com/?kw=card%20hub&creative=27290467845&type=GScomp&site=&device=c&cmp=Evolution&ag=Card_Hub&gclid=CMG06srfnL4CFVJnOgodnHgALg"><span style="color: blue;">CardHub</span></a>
has created a list of the best and worst credit cards for small businesses,
based on the protections the companies offer that are similar to the Credit
Card Act of 2009. </div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The top three credit cards for
small businesses that score over 50% of the Credit Card Act protections are:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Bank of America (100%)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->American Express (60%)</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Capital One (60%)</div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
Other credit cards that had 50%
protection or lower are listed below:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Chase (45%)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->CitiBank (30%)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Discover (30%)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->U.S. Bank (30%)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
8. Wells Fargo (30%)</div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-57187049331403843212014-06-02T11:44:00.003-04:002014-06-02T11:44:53.071-04:006 Factors for Deciding Whether or Not to Pay Interns<div style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEif4n4KAgdMEIUIqt6enTeuTcsgJ05mZWwyvMSjTntE05yA6sErYOqkjEIkrHLyn-kUEX9DqNrJJMjv91cV5X2TnqpeNTTOAwdGw-k5YmwNPgO43OKCYpijiyizjVuC8g0rkc4C0_7i4EKd/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEif4n4KAgdMEIUIqt6enTeuTcsgJ05mZWwyvMSjTntE05yA6sErYOqkjEIkrHLyn-kUEX9DqNrJJMjv91cV5X2TnqpeNTTOAwdGw-k5YmwNPgO43OKCYpijiyizjVuC8g0rkc4C0_7i4EKd/s1600/d.png" height="149" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
Are you planning on hiring
interns this summer? Many companies hire interns as “volunteers” without
payment, or pay interns less than the minimum wage. But the fact is that
internships are most often considered employment, and can be subject to the
federal minimum wage and overtime rules. Under the <a href="http://www.dol.gov/whd/flsa/index.htm"><span style="color: blue;">Fair Labor Standards Act</span></a>,
interns in the for-profit sector who qualify as employees must be paid at least
$7.25 per hour, and not less than one and one-half times the regular rate of
pay after 40 hours of work in a workweek.</div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
There are certain cases in which
an individual involved in an internship or training program may do so without
receiving compensation. The <a href="file:///Z:/Documents/zOLD%20-%20DO%20NOT%20USE/OLD%20COMPANY%20DOCUMENTS/Firm%20Tools/Office%20Administration/Staff/Employee%20Folders/Stephanie%20Arney/Marketing/Social%20Media/Blog%20Posts/Brain%20Teaser%20Tuesday:%20If%20it%20takes%20six%20men%20one%20hour%20to%20dig%20six%20holes,%20how%20long%20does%20it%20take%20one%20man%20to%20dig%20half%20a%20hole?"><span style="color: blue;">United
States Department of Labor</span></a> uses the criteria outlined below to determine
whether or not an intern must be paid. If all of the factors listed below are
met, the <a href="http://www.dol.gov/whd/flsa/index.htm"><span style="color: blue;">Fair Labor Standards
Act</span></a> does not apply to the intern, and therefore the interns are not
required to receive compensation.</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The internship is similar to training which
would be given in an educational environment.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The internship experience is for the benefit of
the intern.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The intern does not displace regular employees,
and works under close supervision of existing staff.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The employer that provides the training derives
no immediate advantage from the activities of the intern.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The intern is not necessarily entitled to a job
at the conclusion of the internship.</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->The employer and the intern understand that the
intern is not entitled to wages for the time spent in the internship.</div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
If you have any questions, please
let us know!<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-73460238770908490672014-05-30T15:24:00.000-04:002014-05-30T15:24:55.193-04:00Health Savings Accounts Contribution Limits Raised for 2015
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDUz3CKSZLsX1vMkQCGu6CrhdKbkjg7BMRHj9R1eobp8EgxDFjsXaNRSC8o1-JaczTgNSUdQ2WXCEuBQIriB263pdd1yVs3WkDMz4o83njg0pVvDu4sGp91GkEqroNB3z_p9QajadK_tdf/s1600/forms.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDUz3CKSZLsX1vMkQCGu6CrhdKbkjg7BMRHj9R1eobp8EgxDFjsXaNRSC8o1-JaczTgNSUdQ2WXCEuBQIriB263pdd1yVs3WkDMz4o83njg0pVvDu4sGp91GkEqroNB3z_p9QajadK_tdf/s1600/forms.png" height="151" width="200" /></a></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-align: justify;">
The Internal Revenue Service has increased
the annual limitation on deductions for Health Savings Accounts (HSA) for 2015
according to an announcement made in April. The increase will raise the
individual contribution limits to high deductible health plans to $3,350, and
the limit for family coverage in a high deductible plan to $6,550. The Internal
Revenue Service defines high deductible health plans as a “plan with an annual
deductible that is not less than $1,300 for self-only coverage or $2,600 for
family coverage, and the annual out-of-pocket expense do not exceed $6,450 and
$12,900 for individuals and families, respectively”. This increase is effective
as of calendar year 2015.<o:p></o:p></div>
McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-14760433741004683462014-05-28T15:02:00.000-04:002014-05-28T15:02:00.257-04:00Nearing Retirement? Time to Fortify Your Finances
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmGjHvZX7MmJ_LH-lYOkAk4Tc6WYi3cQh_hmFNSstwR4wO5izXfM5IXj4f4Wb2o-JmyxZuJ3A1NRvnqX2N5LuPCLwbzwiONICVHG-1yJUaZ27wc5ZuFr-Af7EmarOOJam9bWoqhAyTb9KR/s1600/retirement.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmGjHvZX7MmJ_LH-lYOkAk4Tc6WYi3cQh_hmFNSstwR4wO5izXfM5IXj4f4Wb2o-JmyxZuJ3A1NRvnqX2N5LuPCLwbzwiONICVHG-1yJUaZ27wc5ZuFr-Af7EmarOOJam9bWoqhAyTb9KR/s1600/retirement.jpg" height="200" width="134" /></a></div>
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Your financial goals for
retirement can seem far off, but follow the steps below and you will be able to
achieve them:</div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Save More: Tax-free growth is a sure-fire way to
boost wealth. Contribute to Health Savings Accounts, which can be used as a
long-term savings plan for retirement as well as for storing money for medical
expenses. Experts also recommend paying for things with cash or checks, as that
causes you to realize how much money you actually have. Contribute to your
savings account every month.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Bring Joy Back to Investing: Invest in stocks
that you have actual interest in with extra money, and watch your investments
grow. <a href="http://money.cnn.com/gallery/pf/2014/04/25/road-to-wealth-refine.moneymag/2.html"><span style="color: blue;">CNN
Money</span></a> recommends investing in LinkedIn, Skyworks, and Walt Disney. </div>
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<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Make Your Home an Asset: Purchase a modest home
at the lower end of your range. Over 30 years, this decision can save you six
figures. You would save $162,000 by buying a $300,000 house instead of a
$375,000 house, if you put $75,000 down and take out a 30-year mortgage with
4.4% interest. Also, consider renting out a property if you can do so. The
average monthly rent in the United States is $1,089, versus the average monthly
mortgage which is $900. </div>
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<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Invest Against the Grain: Invest in slower
economies to reap bigger gains, and boost your stake in undervalued
small-company shares (which have historically outperformed).</div>
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<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Use Funds to Tap High Municipal Yields: According
to <a href="http://money.cnn.com/gallery/pf/2014/04/25/road-to-wealth-refine.moneymag/5.html"><span style="color: blue;">CNN
Money</span></a>, “Tax-exempt municipal bonds now offer a yield of more than 2% for
intermediate-maturity issues, versus and after-tax equivalent of about 1.5% for
regular bonds”.</div>
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<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Cut the Cost of College: Cut your college
student’s cost of living by considering co-ops rather than dorm rooms, pick a
less selective school to get more aid, and invest in 529 savings plans for
children.</div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]-->Boost Your Income: Know the income you will have
at your disposal come retirement time. CNN Money notes that 35% of 401(k)
investors who become aware of their income after retirement change their
savings habits, and three-quarters of those people boost their savings an
average of 25%. </div>
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For the full article from CNN
Money, follow this <a href="http://money.cnn.com/gallery/pf/2014/04/25/road-to-wealth-refine.moneymag/index.html"><span style="color: blue;">link</span></a>.
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McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-59995592317272529462014-05-23T16:32:00.002-04:002014-05-23T16:32:56.967-04:00US Unemployment Drops to 6.3%, Lowest in 5 ½ Years
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEia4zfFOxUvh-G7TVuYu-Tp0dCqigrMUW1JSY3eVqQz7SHoked4dYZdkENadoTganKg-clmyLZe9GkJA-x9Mm5qx84FnGBeQtCp7v8dg256w5HlhgsW0VcE9W7z2BoSNIrO93jfqMuspnC4/s1600/imagesM3VZUKSO.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEia4zfFOxUvh-G7TVuYu-Tp0dCqigrMUW1JSY3eVqQz7SHoked4dYZdkENadoTganKg-clmyLZe9GkJA-x9Mm5qx84FnGBeQtCp7v8dg256w5HlhgsW0VcE9W7z2BoSNIrO93jfqMuspnC4/s1600/imagesM3VZUKSO.jpg" /></a></div>
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The unemployment rate dropped to
6.3% this month, which is the lowest the rate has been in 5-1/2 years. In
March, the unemployment rate was 6.7%. In April of this year, employers added
288,000 workers to their payrolls, which was more than expected and positively
contributed to the rate decrease. The job gains in April were the highest since
January of 2012. Another attributing factor to the rate decrease is the number
of people working or looking for work dropped sharply. Those who are not
actively looking for work are not considered unemployed. The hiring that
occurred in April was broad-based and included higher-paying jobs, such as
manufacturing (12,000 new positions), construction (32,000 new positions), and
professional and technical services, such as accounting and engineering (25,100
new positions). </div>
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<a href="http://www.nbcnews.com/business/economy/job-market-heats-april-unemployment-rate-drops-6-3-n95431"><span style="color: blue;">http://www.nbcnews.com/business/economy/job-market-heats-april-unemployment-rate-drops-6-3-n95431</span></a>
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McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0tag:blogger.com,1999:blog-2183761462757073989.post-43956648010559197492014-05-01T09:22:00.001-04:002014-05-22T14:30:33.119-04:00NCDOR Reminds Taxpayers of Use Tax Obligations<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQMnyqx-EDnA_OwsbpQ4AJOzA0AcqqhbYfN7NRGv8mjgH6MaKAvyqEas4RCQkg5sPeJV7REfh7NJbIwAjq2_ZxJM2NQT3NQ1gAkSOy0RXsy_wQuXZVMAQ-_vkrueAiqavJuaCwWkiM-W_V/s1600/d.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQMnyqx-EDnA_OwsbpQ4AJOzA0AcqqhbYfN7NRGv8mjgH6MaKAvyqEas4RCQkg5sPeJV7REfh7NJbIwAjq2_ZxJM2NQT3NQ1gAkSOy0RXsy_wQuXZVMAQ-_vkrueAiqavJuaCwWkiM-W_V/s1600/d.png" height="149" width="200" /></a></div>
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The North Carolina Department of
Revenue has issued reminders to taxpayers of certain use tax obligations on
remote sales. North Carolina use tax is due by individuals and businesses on
tangible personal property and certain digital property purchased, leased, or
rented inside or outside the state for storage, use, or consumption in North
Carolina. Use tax is also due on taxable services sourced to North Carolina.
Each and every taxpayer has an obligation to pay use tax. Even if a retailer
does not collect tax, consumers are still required to report and pay the use
tax. <span lang="EN" style="mso-ansi-language: EN;">The use tax is calculated at
the same rate as the </span><a href="http://www.dornc.com/taxes/sales/taxrates.html"><span lang="EN" style="color: windowtext; mso-ansi-language: EN; mso-bidi-font-weight: bold; text-decoration: none; text-underline: none;">sales tax</span></a><span lang="EN" style="mso-ansi-language: EN;">.</span><span lang="EN"> </span>If you have any
questions about sales and use tax, please contact us!</div>
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<span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><span style="color: black; mso-fareast-font-family: "Times New Roman";">518 Arbor Hill Rd.</span></span></div>
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<span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><span style="color: black; mso-fareast-font-family: "Times New Roman";">Kernersville, NC 27284</span></span></div>
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<span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><span style="color: black; mso-fareast-font-family: "Times New Roman";"> Ph: 336-996-3338</span></span></div>
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<span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><span style="mso-fareast-font-family: "Times New Roman";"><span style="color: black;"> </span><a href="http://www.cpamcdaniel.com/"><span style="color: black;">www.cpamcdaniel.com</span></a></span></span></div>
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<span style="color: black;"> </span></div>
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<span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"><span style="color: black;"><b><span style="font-family: Times New Roman; font-size: xx-small;"><span style="font-family: "Times New Roman","serif"; font-size: 11pt; font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment)</span></span></b><span style="font-family: Calibri;"><span style="mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">.</span></span></span></span></div>
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McDaniel & Company, PLLChttp://www.blogger.com/profile/04819396076378697167noreply@blogger.com0