Governmental relat ions

connectionsJ a n F e b 2 0 1 6

prepare to be CoNNeCteDAlabama CPA magazine

ŝƐŶŽǁŽŶŶĞĐƟŽŶƐdŚĞŶŶƵĂůDĞĞƟŶŐŝƐŶŽǁ

ĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶŽŶĨĞƌĞŶĐĞŶĚƚŚĞŶƚŚĞƌĞ ƐƚŚĞ^W Ɛ

ƚŚƌĞĞǁŽƌĚĐŽŵŵŝƚŵĞŶƚƚŽŵĞŵďĞƌƐƚŽĚƵĐĂƚĞWƌŽƚĞĐƚĂŶĚŽŶŶĞĐƚ

ŶũŽLJƚŚĞĮƌƐƚŝƐƐƵĞŽĨƚŚĞŽŶŶĞĐƟŽŶƐďŝͲŵŽŶƚŚůLJŵĂŐĂnjŝŶĞ

ĞƐƵƌĞƚŽƚĞůůƵƐǁŚĂƚLJŽƵůŝŬĞdĂŬĞĂĚǀĂŶƚĂŐĞŽĨ

ĂĚǀĞƌƟƐŝŶŐŽƉƉŽƌƚƵŶŝƟĞƐ^ŚĂƌĞLJŽƵƌƐƚŽƌLJ

ŶŝŶƚĞƌĞƐƟŶŐŚŽďďLJzŽƵƌĐŽŵƉĂŶLJ ƐĐŽŵŵƵŶŝƚLJ

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ĂŶĚƵƉͲƚŽͲƚŚĞͲŵŝŶƵƚĞƉƌŽĨĞƐƐŝŽŶĂůŶĞǁƐ

3

DEPARTMENTS 4 | Message from the Chair

14 |DĞŵďĞƌWƌŽĮůĞ ŚƌŝƐƟŶĞĂƌĚĞŶ

19 | New ASCPA Members

26ZĞŵĞŵďĞƌŝŶŐ

27 DĞŵďĞƌΘŶĚƵƐƚƌLJEĞǁƐ

33ůĂƐƐŝĮĞĚƐ

INSIDE THE ASCPA 18ƌĞĞƟŶŐƐĨƌŽŵƚŚĞůĂďĂŵĂ^ƚĂƚĞ ŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJ

24DhƉĚĂƚĞ

30gtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJůĂƐƐs

33 ŶƚĞƌŶƐtĂŶƚĞĚ

34ĞůĞďƌĂƚĞ^ƵĐĞƐƐ EŽŵŝŶĂƟŽŶƐĂǀĂŝůĂďůĞ

FRONT COVERDĂƌƚLJďƌŽŵƐĐŽŶĐůƵĚĞƐŚŝƐLJĞĂƌĂƐĐŚĂŝƌŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂPhoto courtesy of the BCA

GOVERNMENTALRELATIONS 6DŽǀŝŶŐampŽƌǁĂƌĚǁŝƚŚƚŚĞ ^W ƐgtĞŐŝƐůĂƟǀĞŽĂůƐ By Marty Abroms

Alabama CPA PAC Chair

8dŚĞ^WĂŶĚĚǀŽĐĂĐLJ

11 WKīĞƌƐEĞǁ ŽŵŵƵŶŝĐĂƟŽŶdŽŽůƐĨŽƌ dĂdž^ĞĂƐŽŶdŽƉŝĐƐ

12tŚĂƚĂƉƉĞŶƐŝĨƚŚĞh^ dĂdž^LJƐƚĞŵŵƉůŽĚĞƐ By Michael A Gregory

16ϮϬϭϲ^ĂůĞƐdĂdžŚĂŶŐĞƐ tŚĂƚƚŽdžƉĞĐƚŝŶƚŚĞ New Year By Gail Cole Avalara

20tŚLJEĂŶŶLJdĂdžĞƐĂƌĞ ĂĐŬŽŶƚŚĞZĂĚĂƌ By Kathleen Webb and

Daniel Rafeedie

22 ^gtdŽƌŶĞƌͶ ŽŶƚKǀĞƌůŽŽŬ^ƚĂƚĞ ŶĐŽŵĞdĂdždžĞŵƉƟŽŶƐ ĨŽƌĞƌƚĂŝŶZĞƟƌĞŵĞŶƚ WůĂŶWĂLJŽƵƚƐ LJ^ĞƐĞĞŶŶĞƩ

4

F or most professional accountants the holiday phrase ldquoTis the Seasonrdquo applies very well to this ƟŵĞŽĨ LJĞĂƌ hŶĨŽƌƚƵŶĂƚĞůLJ ƚŚĞ ƚŽďĞ ũŽůůLJ ĨĂůĂůĂůĂůĂůĂůĂůĂůĂƉĂƌƚĚŽĞƐŶŽƚĨLJŽƵĂƌĞ

ǁŽƌŬŝŶŐŝŶƚŚĞƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮĞůĚĂƚůĞĂƐƚLJŽƵĨĞĞůŶĞĞĚĞĚĂƚƚŚŝƐƟŵĞŽĨƚŚĞLJĞĂƌ ǁŝƐŚĨŽƌLJŽƵĂůůĂŶĞdžƚƌĂĚŽƐĞŽĨďƵƐLJƐĞĂƐŽŶƐƚĂŵŝŶĂ

KŶĞŽĨƚŚĞƚŚŝŶŐƐƚŚĂƚŚĂǀĞůĞĂƌŶĞĚĚƵƌŝŶŐŵLJƐĞƌǀŝĐĞŽŶ ƚŚĞ ^W ďŽĂƌĚ ŝƐ ƚŚĂƚ Ă ůĂƌŐĞ ƉŽƌƟŽŶ ŽĨ ŽƵƌŵĞŵďĞƌƐŚŝƉ ŝƐ ŵĂĚĞ ƵƉ ŽĨ ŶŽŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶĂůƐ ŚĂǀĞ ĂůƐŽ ůĞĂƌŶĞĚ ƚŚĂƚ ƚŽ ƚŚĞ^WǁŚĂƚ ƉĂƌƚ ŽĨ ƚŚĞ ĂĐĐŽƵŶƟŶŐ ĮĞůĚ Ă W ŝƐ ĞŵƉůŽLJĞĚŝƐŝƌƌĞůĞǀĂŶƚŝŶĨƵůĮůůŝŶŐŝƚƐŵŝƐƐŝŽŶƚŽĞĚƵĐĂƚĞƉƌŽƚĞĐƚĂŶĚĐŽŶŶĞĐƚdŚĞ^WŝƐĂďŽƵƚƐĞƌǀŝŶŐƚŚĞŝŶƚĞƌĞƐƚƐŽĨgtgtůĂďĂŵĂWƐ

ǁŝůů ŚĂǀĞ ƚŽ ĐŽŶĨĞƐƐ ƚŚĂƚ ďĞĨŽƌĞ ŐĞƫŶŐ ŝŶǀŽůǀĞĚ ŝŶ^WďŽĂƌĚͲůĞǀĞůĂĐƟǀŝƟĞƐǁĂƐƵŶĚĞƌƚŚĞŝŵƉƌĞƐƐŝŽŶƚŚĂƚƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶǁĂƐǁŚĂƚ ƚŚĞ^WǁĂƐƉƌŝŵĂƌŝůLJ ĂďŽƵƚ ŚĂǀĞ ůĞĂƌŶĞĚ ƚŚĂƚ ǁŚŝůĞ W ŝƐ ĂǀĞƌLJ ŝŵƉŽƌƚĂŶƚ ĨƵŶĐƟŽŶ ŝŶ ƚŚĞ ůŝĨĞŽĨ ƚŚĞ^W ƚŚĞother parts of the mission related to ldquoprotectrdquo and ĐŽŶŶĞĐƚĂƌĞũƵƐƚĂƐǀŝƚĂůŝĨŶŽƚŵŽƌĞƐŽampĂƌƚŽŽĨĞǁŽĨƚŚĞŵĞŵďĞƌƐŚŝƉĂƌĞĂǁĂƌĞŽĨƚŚĞĞīŽƌƚƐďĞŝŶŐŵĂĚĞŽŶ ƚŚĞŝƌ ďĞŚĂůĨ ďLJ ƚŚĞ ^W ƌĞůĂƚĞĚ ƚŽ ůĞŐŝƐůĂƟǀĞĂĐƟǀŝƚLJ dŚĞ ^W ŝƐ ĐŽŶƐƚĂŶƚůLJ ŝŶƚĞƌĂĐƟŶŐǁŝƚŚ ƚŚĞstate legislature on issues that are of interest to the ƉƌŽĨĞƐƐŝŽŶĂů ĂĐĐŽƵŶƟŶŐ ĐŽŵŵƵŶŝƚLJ dŚĂƚ ŝŶƚĞƌĂĐƟŽŶŽĐĐƵƌƐ ďĞƚǁĞĞŶ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĞŐŝƐůĂƚƵƌĞ ĂŶĚƚŚĞŝƌ ƐƚĂī ŵĞŵďĞƌƐ ǁŝƚŚ ĞĂŶŶŝŶĞ ŝƌŵŝŶŐŚĂŵ ĂŶĚǁŝƚŚƚŚĞŵĞŵďĞƌƐŽĨƚŚĞ^WƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞDĞŵďĞƌƐŽĨƚŚĞůĞŐŝƐůĂƚƵƌĞĂƌĞĐŽŶƐƚĂŶƚůLJĞĚƵĐĂƚĞĚďLJƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐĂƌĚŝŶŐƚŚĞ ŝŵƉĂĐƚ ŽĨ ŶƵŵĞƌŽƵƐ ƉŝĞĐĞƐ ŽĨ ůĞŐŝƐůĂƟŽŶ ƌĞůĂƚĞĚƚŽ ƚĂdžĂƟŽŶ ĂŶĚ ŽƚŚĞƌ ĮƐĐĂůŵĂƩĞƌƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐƵůĂƌůLJŝŶƚĞƌĂĐƚǁŝƚŚƚŚĞůĂďĂŵĂĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƚŽƌĞƉƌĞƐĞŶƚ

the interests of the profession as well as the individuals ĂŶĚ ďƵƐŝŶĞƐƐĞƐ ƚŚĂƚ ƚŚĞ ŵĞŵďĞƌƐ ŽĨ ŽƵƌ ƉƌŽĨĞƐƐŝŽŶƐĞƌǀĞŝŶǀĂƌŝŽƵƐĐĂƉĂĐŝƟĞƐ

ƚ ƚŚĞ ĨĞĚĞƌĂů ůĞǀĞů ƚŚĞ ^W ƐƚĂī ĂŶĚ ĨĞĚĞƌĂů ƚĂdžĐŽŵŵŝƩĞĞ ŽĨ ƚŚĞ ^W ŽŌĞŶ ǁŽƌŬŝŶŐ ƐŚŽƵůĚĞƌ ƚŽƐŚŽƵůĚĞƌǁŝƚŚƚŚĞWĂŶĚŝƚƐƐƚĂīǁŽƌŬŝŶƚŚĞƐĂŵĞǁĂLJǁŝƚŚŵĞŵďĞƌƐ ŽĨ ƚŚĞh^ ŽŶŐƌĞƐƐ ƚ ŝƐ ŶŽƚ ĂƚĂůů ƵŶĐŽŵŵŽŶ ĨŽƌ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ h^ ŽŶŐƌĞƐƐ ƚŽƐĞĞŬ ƚŚĞĂĚǀŝĐĞŽĨ ƚŚĞ^WŽƌW ƌĞŐĂƌĚŝŶŐ ƚŚĞĮƐĐĂů Žƌ ŽƉĞƌĂƟŽŶĂů ŝŵƉĂĐƚ ŽĨ ƉƌŽƉŽƐĞĚ ůĞŐŝƐůĂƟŽŶŽŶƚĂdžƉĂLJĞƌƐdŚĞ^WĂŶĚWĚŽŶƚũƵƐƚǁĂŝƚĨŽƌŽŶŐƌĞƐƐƚŽĂƐŬŚŽǁĞǀĞƌ ŽƚŚŽƌŐĂŶŝnjĂƟŽŶƐĂƌĞǀĞƌLJƉƌŽĂĐƟǀĞ ŝŶ ƚĞƌŵƐŽĨ ƚŚĞŝƌ ŝŶƚĞƌĂĐƟŽŶǁŝƚŚŵĞŵďĞƌƐŽĨ ŽŶŐƌĞƐƐ ƵƌŝŶŐ ƚŚĞ W ŽƵŶĐŝů ŵĞĞƟŶŐ ƚŚŝƐƉĂƐƚ DĂLJ ŝŶ tĂƐŚŝŶŐƚŽŶ ĞǀĞƌLJ ƐŝŶŐůĞ ^W ƐƚĂīŵĞŵďĞƌ ĂŶĚ ƉƌŽĨĞƐƐŝŽŶĂů ƌĞƉƌĞƐĞŶƚĂƟǀĞ ƉƌĞƐĞŶƚƐĐŚĞĚƵůĞĚŵĞĞƟŶŐƐǁŝƚŚ ƚŚĞŵĞŵďĞƌƐŽĨ ƚŚĞŽƵƐĞĂŶĚ^ĞŶĂƚĞĨƌŽŵůĂďĂŵĂĂŶĚŽƌƚŚĞŝƌƐƚĂīƚŽĚŝƐĐƵƐƐŵĂƩĞƌƐŽĨŝŶƚĞƌĞƐƚƚŽƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁĂƐĂƉĂƌƟĐŝƉĂŶƚ ŝŶ ƚŚĂƚĂĐƟǀŝƚLJĂŶĚǁĂƐĂŵĂnjĞĚĂƚŚŽǁǁĞůů ƌĞĐĞŝǀĞĚ ǁĞ ǁĞƌĞ ďLJŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĂďĂŵĂĚĞůĞŐĂƟŽŶ ƌĞĂůůLJ ĨĞůƚ ƚŚĂƚ ǁĞ ŵĂĚĞ Ă ĚŝīĞƌĞŶĐĞĞĨŽƌĞƚŚŽƐĞŵĞĞƟŶŐƐǁĞǁĞƌĞĐŽĂĐŚĞĚƵƉďLJƚŚĞ^W ƐƚĂī ƵƐŝŶŐ ŵĂƚĞƌŝĂůƐ ƉƌĞƉĂƌĞĚ ĨŽƌ ƵƐ ďLJ ƚŚĞ^WĂŶĚWampŽƌŵĞƚŚĂƚǁŚŽůĞƉƌŽĐĞƐƐǁĂƐǀĞƌLJĞŶůŝŐŚƚĞŶŝŶŐ

ŶĨĂĐƚǁŝůůĐŽŶĨĞƐƐƚŚĂƚŵLJƐĞƌǀŝĐĞǁŝƚŚƚŚĞ^WŚĂƐďĞĞŶĞŶůŝŐŚƚĞŶŝŶŐŝŶŵĂŶLJǁĂLJƐŶŽůŽŶŐĞƌƋƵĞƐƟŽŶǁŚĞƌĞ ŵLJ ^W ĚƵĞƐ ŐŽ ŶŽǁ ƌĞĂůŝnjĞ ƚŚĂƚ ĂŵŐĞƫŶŐĂůŽƚŽĨ ďĂŶŐĨŽƌŵLJďƵĐŬ ĂŵĐŽŶǀŝŶĐĞĚƚŚĂƚƚŚĞŵŽƌĞLJŽƵŬŶŽǁĂďŽƵƚƚŚĞǁŽƌŬŝŶŐƐŽĨƚŚĞ^WƚŚĞŵŽƌĞLJŽƵǁŝůůĨĞĞůƚŚĂƚǁĂLJĂƐǁĞůů

MESSAGE FROM THE

cHAiRMAN

Lowell

5

WĞƌĞŽīƚŽĂƌŽƵƐŝŶŐƐƚĂƌƚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝŶ ϮϬϭϲ zŽƵƌĞ ĂůƌĞĂĚLJ ƌĞĂĚŝŶŐ ŽŶĞ ŽĨ ƚŚĞďŝŐŐĞƐƚ ĐŚĂŶŐĞƐ ŝŶ LJĞĂƌƐ ʹ ƚŚĞ ŝŶƚƌŽĚƵĐƟŽŶŽĨ

ŽƵƌ ƵƉĚĂƚĞĚ ĂŶĚ ƌĞͲĚĞƐŝŐŶĞĚ ŵĂŐĂnjŝŶĞ ŽŶŶĞĐƟŽŶƐdŚŝƐƉƵďůŝĐĂƟŽŶŚĂƐĐŽŵĞĂůŽŶŐǁĂLJƐŝŶĐĞƚŚĞĚĂLJƐǁŚĞŶŝƚǁĂƐƚŚĞƐŝnjĞŽĨĂĐŚƵƌĐŚďƵůůĞƟŶĂŶĚŶĂŵĞĚĞdžĂĐƚůLJƚŚĂƚdŚĞƵůůĞƟŶŶũŽLJƚŚŝƐŶĞǁǀĞƌLJƉƌŽĨĞƐƐŝŽŶĂůŵĂŐĂnjŝŶĞĂŶĚůĞƚƵƐŬŶŽǁǁŚĂƚLJŽƵƚŚŝŶŬZĞŵĞŵďĞƌƚŚĂƚLJŽƵǁŝůůƌĞĐĞŝǀĞŝƚĞǀĞƌLJŽƚŚĞƌŵŽŶƚŚďƵƚŝƚǁŝůůďĞƚǁŝĐĞƚŚĞƐŝnjĞĂƐƚŚĞŽůĚǀĞƌƐŝŽŶĂŶĚƉĂĐŬĞĚĨƵůů

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ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

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dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

prepare to be CoNNeCteDAlabama CPA magazine

ŝƐŶŽǁŽŶŶĞĐƟŽŶƐdŚĞŶŶƵĂůDĞĞƟŶŐŝƐŶŽǁ

ĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶŽŶĨĞƌĞŶĐĞŶĚƚŚĞŶƚŚĞƌĞ ƐƚŚĞ^W Ɛ

ƚŚƌĞĞǁŽƌĚĐŽŵŵŝƚŵĞŶƚƚŽŵĞŵďĞƌƐƚŽĚƵĐĂƚĞWƌŽƚĞĐƚĂŶĚŽŶŶĞĐƚ

ŶũŽLJƚŚĞĮƌƐƚŝƐƐƵĞŽĨƚŚĞŽŶŶĞĐƟŽŶƐďŝͲŵŽŶƚŚůLJŵĂŐĂnjŝŶĞ

ĞƐƵƌĞƚŽƚĞůůƵƐǁŚĂƚLJŽƵůŝŬĞdĂŬĞĂĚǀĂŶƚĂŐĞŽĨ

ĂĚǀĞƌƟƐŝŶŐŽƉƉŽƌƚƵŶŝƟĞƐ^ŚĂƌĞLJŽƵƌƐƚŽƌLJ

ŶŝŶƚĞƌĞƐƟŶŐŚŽďďLJzŽƵƌĐŽŵƉĂŶLJ ƐĐŽŵŵƵŶŝƚLJ

ƐĞƌǀŝĐĞƉƌŽũĞĐƚ

Save the DateĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶ

ƵŶĞϴͲϭϬ^ŚĞƌĂƚŽŶŝƌŵŝŶŐŚĂŵ

Go to the aSCpa webSiteĨŽƌŝŶĨŽƌŵĂƟŽŶŽŶƉƌŽŐƌĂŵƐ

ĂŶĚƵƉͲƚŽͲƚŚĞͲŵŝŶƵƚĞƉƌŽĨĞƐƐŝŽŶĂůŶĞǁƐ

3

DEPARTMENTS 4 | Message from the Chair

14 |DĞŵďĞƌWƌŽĮůĞ ŚƌŝƐƟŶĞĂƌĚĞŶ

19 | New ASCPA Members

26ZĞŵĞŵďĞƌŝŶŐ

27 DĞŵďĞƌΘŶĚƵƐƚƌLJEĞǁƐ

33ůĂƐƐŝĮĞĚƐ

INSIDE THE ASCPA 18ƌĞĞƟŶŐƐĨƌŽŵƚŚĞůĂďĂŵĂ^ƚĂƚĞ ŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJ

24DhƉĚĂƚĞ

30gtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJůĂƐƐs

33 ŶƚĞƌŶƐtĂŶƚĞĚ

34ĞůĞďƌĂƚĞ^ƵĐĞƐƐ EŽŵŝŶĂƟŽŶƐĂǀĂŝůĂďůĞ

FRONT COVERDĂƌƚLJďƌŽŵƐĐŽŶĐůƵĚĞƐŚŝƐLJĞĂƌĂƐĐŚĂŝƌŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂPhoto courtesy of the BCA

GOVERNMENTALRELATIONS 6DŽǀŝŶŐampŽƌǁĂƌĚǁŝƚŚƚŚĞ ^W ƐgtĞŐŝƐůĂƟǀĞŽĂůƐ By Marty Abroms

Alabama CPA PAC Chair

8dŚĞ^WĂŶĚĚǀŽĐĂĐLJ

11 WKīĞƌƐEĞǁ ŽŵŵƵŶŝĐĂƟŽŶdŽŽůƐĨŽƌ dĂdž^ĞĂƐŽŶdŽƉŝĐƐ

12tŚĂƚĂƉƉĞŶƐŝĨƚŚĞh^ dĂdž^LJƐƚĞŵŵƉůŽĚĞƐ By Michael A Gregory

16ϮϬϭϲ^ĂůĞƐdĂdžŚĂŶŐĞƐ tŚĂƚƚŽdžƉĞĐƚŝŶƚŚĞ New Year By Gail Cole Avalara

20tŚLJEĂŶŶLJdĂdžĞƐĂƌĞ ĂĐŬŽŶƚŚĞZĂĚĂƌ By Kathleen Webb and

Daniel Rafeedie

22 ^gtdŽƌŶĞƌͶ ŽŶƚKǀĞƌůŽŽŬ^ƚĂƚĞ ŶĐŽŵĞdĂdždžĞŵƉƟŽŶƐ ĨŽƌĞƌƚĂŝŶZĞƟƌĞŵĞŶƚ WůĂŶWĂLJŽƵƚƐ LJ^ĞƐĞĞŶŶĞƩ

4

F or most professional accountants the holiday phrase ldquoTis the Seasonrdquo applies very well to this ƟŵĞŽĨ LJĞĂƌ hŶĨŽƌƚƵŶĂƚĞůLJ ƚŚĞ ƚŽďĞ ũŽůůLJ ĨĂůĂůĂůĂůĂůĂůĂůĂůĂƉĂƌƚĚŽĞƐŶŽƚĨLJŽƵĂƌĞ

ǁŽƌŬŝŶŐŝŶƚŚĞƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮĞůĚĂƚůĞĂƐƚLJŽƵĨĞĞůŶĞĞĚĞĚĂƚƚŚŝƐƟŵĞŽĨƚŚĞLJĞĂƌ ǁŝƐŚĨŽƌLJŽƵĂůůĂŶĞdžƚƌĂĚŽƐĞŽĨďƵƐLJƐĞĂƐŽŶƐƚĂŵŝŶĂ

KŶĞŽĨƚŚĞƚŚŝŶŐƐƚŚĂƚŚĂǀĞůĞĂƌŶĞĚĚƵƌŝŶŐŵLJƐĞƌǀŝĐĞŽŶ ƚŚĞ ^W ďŽĂƌĚ ŝƐ ƚŚĂƚ Ă ůĂƌŐĞ ƉŽƌƟŽŶ ŽĨ ŽƵƌŵĞŵďĞƌƐŚŝƉ ŝƐ ŵĂĚĞ ƵƉ ŽĨ ŶŽŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶĂůƐ ŚĂǀĞ ĂůƐŽ ůĞĂƌŶĞĚ ƚŚĂƚ ƚŽ ƚŚĞ^WǁŚĂƚ ƉĂƌƚ ŽĨ ƚŚĞ ĂĐĐŽƵŶƟŶŐ ĮĞůĚ Ă W ŝƐ ĞŵƉůŽLJĞĚŝƐŝƌƌĞůĞǀĂŶƚŝŶĨƵůĮůůŝŶŐŝƚƐŵŝƐƐŝŽŶƚŽĞĚƵĐĂƚĞƉƌŽƚĞĐƚĂŶĚĐŽŶŶĞĐƚdŚĞ^WŝƐĂďŽƵƚƐĞƌǀŝŶŐƚŚĞŝŶƚĞƌĞƐƚƐŽĨgtgtůĂďĂŵĂWƐ

ǁŝůů ŚĂǀĞ ƚŽ ĐŽŶĨĞƐƐ ƚŚĂƚ ďĞĨŽƌĞ ŐĞƫŶŐ ŝŶǀŽůǀĞĚ ŝŶ^WďŽĂƌĚͲůĞǀĞůĂĐƟǀŝƟĞƐǁĂƐƵŶĚĞƌƚŚĞŝŵƉƌĞƐƐŝŽŶƚŚĂƚƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶǁĂƐǁŚĂƚ ƚŚĞ^WǁĂƐƉƌŝŵĂƌŝůLJ ĂďŽƵƚ ŚĂǀĞ ůĞĂƌŶĞĚ ƚŚĂƚ ǁŚŝůĞ W ŝƐ ĂǀĞƌLJ ŝŵƉŽƌƚĂŶƚ ĨƵŶĐƟŽŶ ŝŶ ƚŚĞ ůŝĨĞŽĨ ƚŚĞ^W ƚŚĞother parts of the mission related to ldquoprotectrdquo and ĐŽŶŶĞĐƚĂƌĞũƵƐƚĂƐǀŝƚĂůŝĨŶŽƚŵŽƌĞƐŽampĂƌƚŽŽĨĞǁŽĨƚŚĞŵĞŵďĞƌƐŚŝƉĂƌĞĂǁĂƌĞŽĨƚŚĞĞīŽƌƚƐďĞŝŶŐŵĂĚĞŽŶ ƚŚĞŝƌ ďĞŚĂůĨ ďLJ ƚŚĞ ^W ƌĞůĂƚĞĚ ƚŽ ůĞŐŝƐůĂƟǀĞĂĐƟǀŝƚLJ dŚĞ ^W ŝƐ ĐŽŶƐƚĂŶƚůLJ ŝŶƚĞƌĂĐƟŶŐǁŝƚŚ ƚŚĞstate legislature on issues that are of interest to the ƉƌŽĨĞƐƐŝŽŶĂů ĂĐĐŽƵŶƟŶŐ ĐŽŵŵƵŶŝƚLJ dŚĂƚ ŝŶƚĞƌĂĐƟŽŶŽĐĐƵƌƐ ďĞƚǁĞĞŶ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĞŐŝƐůĂƚƵƌĞ ĂŶĚƚŚĞŝƌ ƐƚĂī ŵĞŵďĞƌƐ ǁŝƚŚ ĞĂŶŶŝŶĞ ŝƌŵŝŶŐŚĂŵ ĂŶĚǁŝƚŚƚŚĞŵĞŵďĞƌƐŽĨƚŚĞ^WƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞDĞŵďĞƌƐŽĨƚŚĞůĞŐŝƐůĂƚƵƌĞĂƌĞĐŽŶƐƚĂŶƚůLJĞĚƵĐĂƚĞĚďLJƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐĂƌĚŝŶŐƚŚĞ ŝŵƉĂĐƚ ŽĨ ŶƵŵĞƌŽƵƐ ƉŝĞĐĞƐ ŽĨ ůĞŐŝƐůĂƟŽŶ ƌĞůĂƚĞĚƚŽ ƚĂdžĂƟŽŶ ĂŶĚ ŽƚŚĞƌ ĮƐĐĂůŵĂƩĞƌƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐƵůĂƌůLJŝŶƚĞƌĂĐƚǁŝƚŚƚŚĞůĂďĂŵĂĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƚŽƌĞƉƌĞƐĞŶƚ

the interests of the profession as well as the individuals ĂŶĚ ďƵƐŝŶĞƐƐĞƐ ƚŚĂƚ ƚŚĞ ŵĞŵďĞƌƐ ŽĨ ŽƵƌ ƉƌŽĨĞƐƐŝŽŶƐĞƌǀĞŝŶǀĂƌŝŽƵƐĐĂƉĂĐŝƟĞƐ

ƚ ƚŚĞ ĨĞĚĞƌĂů ůĞǀĞů ƚŚĞ ^W ƐƚĂī ĂŶĚ ĨĞĚĞƌĂů ƚĂdžĐŽŵŵŝƩĞĞ ŽĨ ƚŚĞ ^W ŽŌĞŶ ǁŽƌŬŝŶŐ ƐŚŽƵůĚĞƌ ƚŽƐŚŽƵůĚĞƌǁŝƚŚƚŚĞWĂŶĚŝƚƐƐƚĂīǁŽƌŬŝŶƚŚĞƐĂŵĞǁĂLJǁŝƚŚŵĞŵďĞƌƐ ŽĨ ƚŚĞh^ ŽŶŐƌĞƐƐ ƚ ŝƐ ŶŽƚ ĂƚĂůů ƵŶĐŽŵŵŽŶ ĨŽƌ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ h^ ŽŶŐƌĞƐƐ ƚŽƐĞĞŬ ƚŚĞĂĚǀŝĐĞŽĨ ƚŚĞ^WŽƌW ƌĞŐĂƌĚŝŶŐ ƚŚĞĮƐĐĂů Žƌ ŽƉĞƌĂƟŽŶĂů ŝŵƉĂĐƚ ŽĨ ƉƌŽƉŽƐĞĚ ůĞŐŝƐůĂƟŽŶŽŶƚĂdžƉĂLJĞƌƐdŚĞ^WĂŶĚWĚŽŶƚũƵƐƚǁĂŝƚĨŽƌŽŶŐƌĞƐƐƚŽĂƐŬŚŽǁĞǀĞƌ ŽƚŚŽƌŐĂŶŝnjĂƟŽŶƐĂƌĞǀĞƌLJƉƌŽĂĐƟǀĞ ŝŶ ƚĞƌŵƐŽĨ ƚŚĞŝƌ ŝŶƚĞƌĂĐƟŽŶǁŝƚŚŵĞŵďĞƌƐŽĨ ŽŶŐƌĞƐƐ ƵƌŝŶŐ ƚŚĞ W ŽƵŶĐŝů ŵĞĞƟŶŐ ƚŚŝƐƉĂƐƚ DĂLJ ŝŶ tĂƐŚŝŶŐƚŽŶ ĞǀĞƌLJ ƐŝŶŐůĞ ^W ƐƚĂīŵĞŵďĞƌ ĂŶĚ ƉƌŽĨĞƐƐŝŽŶĂů ƌĞƉƌĞƐĞŶƚĂƟǀĞ ƉƌĞƐĞŶƚƐĐŚĞĚƵůĞĚŵĞĞƟŶŐƐǁŝƚŚ ƚŚĞŵĞŵďĞƌƐŽĨ ƚŚĞŽƵƐĞĂŶĚ^ĞŶĂƚĞĨƌŽŵůĂďĂŵĂĂŶĚŽƌƚŚĞŝƌƐƚĂīƚŽĚŝƐĐƵƐƐŵĂƩĞƌƐŽĨŝŶƚĞƌĞƐƚƚŽƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁĂƐĂƉĂƌƟĐŝƉĂŶƚ ŝŶ ƚŚĂƚĂĐƟǀŝƚLJĂŶĚǁĂƐĂŵĂnjĞĚĂƚŚŽǁǁĞůů ƌĞĐĞŝǀĞĚ ǁĞ ǁĞƌĞ ďLJŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĂďĂŵĂĚĞůĞŐĂƟŽŶ ƌĞĂůůLJ ĨĞůƚ ƚŚĂƚ ǁĞ ŵĂĚĞ Ă ĚŝīĞƌĞŶĐĞĞĨŽƌĞƚŚŽƐĞŵĞĞƟŶŐƐǁĞǁĞƌĞĐŽĂĐŚĞĚƵƉďLJƚŚĞ^W ƐƚĂī ƵƐŝŶŐ ŵĂƚĞƌŝĂůƐ ƉƌĞƉĂƌĞĚ ĨŽƌ ƵƐ ďLJ ƚŚĞ^WĂŶĚWampŽƌŵĞƚŚĂƚǁŚŽůĞƉƌŽĐĞƐƐǁĂƐǀĞƌLJĞŶůŝŐŚƚĞŶŝŶŐ

ŶĨĂĐƚǁŝůůĐŽŶĨĞƐƐƚŚĂƚŵLJƐĞƌǀŝĐĞǁŝƚŚƚŚĞ^WŚĂƐďĞĞŶĞŶůŝŐŚƚĞŶŝŶŐŝŶŵĂŶLJǁĂLJƐŶŽůŽŶŐĞƌƋƵĞƐƟŽŶǁŚĞƌĞ ŵLJ ^W ĚƵĞƐ ŐŽ ŶŽǁ ƌĞĂůŝnjĞ ƚŚĂƚ ĂŵŐĞƫŶŐĂůŽƚŽĨ ďĂŶŐĨŽƌŵLJďƵĐŬ ĂŵĐŽŶǀŝŶĐĞĚƚŚĂƚƚŚĞŵŽƌĞLJŽƵŬŶŽǁĂďŽƵƚƚŚĞǁŽƌŬŝŶŐƐŽĨƚŚĞ^WƚŚĞŵŽƌĞLJŽƵǁŝůůĨĞĞůƚŚĂƚǁĂLJĂƐǁĞůů

MESSAGE FROM THE

cHAiRMAN

Lowell

5

WĞƌĞŽīƚŽĂƌŽƵƐŝŶŐƐƚĂƌƚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝŶ ϮϬϭϲ zŽƵƌĞ ĂůƌĞĂĚLJ ƌĞĂĚŝŶŐ ŽŶĞ ŽĨ ƚŚĞďŝŐŐĞƐƚ ĐŚĂŶŐĞƐ ŝŶ LJĞĂƌƐ ʹ ƚŚĞ ŝŶƚƌŽĚƵĐƟŽŶŽĨ

ŽƵƌ ƵƉĚĂƚĞĚ ĂŶĚ ƌĞͲĚĞƐŝŐŶĞĚ ŵĂŐĂnjŝŶĞ ŽŶŶĞĐƟŽŶƐdŚŝƐƉƵďůŝĐĂƟŽŶŚĂƐĐŽŵĞĂůŽŶŐǁĂLJƐŝŶĐĞƚŚĞĚĂLJƐǁŚĞŶŝƚǁĂƐƚŚĞƐŝnjĞŽĨĂĐŚƵƌĐŚďƵůůĞƟŶĂŶĚŶĂŵĞĚĞdžĂĐƚůLJƚŚĂƚdŚĞƵůůĞƟŶŶũŽLJƚŚŝƐŶĞǁǀĞƌLJƉƌŽĨĞƐƐŝŽŶĂůŵĂŐĂnjŝŶĞĂŶĚůĞƚƵƐŬŶŽǁǁŚĂƚLJŽƵƚŚŝŶŬZĞŵĞŵďĞƌƚŚĂƚLJŽƵǁŝůůƌĞĐĞŝǀĞŝƚĞǀĞƌLJŽƚŚĞƌŵŽŶƚŚďƵƚŝƚǁŝůůďĞƚǁŝĐĞƚŚĞƐŝnjĞĂƐƚŚĞŽůĚǀĞƌƐŝŽŶĂŶĚƉĂĐŬĞĚĨƵůů

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ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

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dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

3

DEPARTMENTS 4 | Message from the Chair

14 |DĞŵďĞƌWƌŽĮůĞ ŚƌŝƐƟŶĞĂƌĚĞŶ

19 | New ASCPA Members

26ZĞŵĞŵďĞƌŝŶŐ

27 DĞŵďĞƌΘŶĚƵƐƚƌLJEĞǁƐ

33ůĂƐƐŝĮĞĚƐ

INSIDE THE ASCPA 18ƌĞĞƟŶŐƐĨƌŽŵƚŚĞůĂďĂŵĂ^ƚĂƚĞ ŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJ

24DhƉĚĂƚĞ

30gtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJůĂƐƐs

33 ŶƚĞƌŶƐtĂŶƚĞĚ

34ĞůĞďƌĂƚĞ^ƵĐĞƐƐ EŽŵŝŶĂƟŽŶƐĂǀĂŝůĂďůĞ

FRONT COVERDĂƌƚLJďƌŽŵƐĐŽŶĐůƵĚĞƐŚŝƐLJĞĂƌĂƐĐŚĂŝƌŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂPhoto courtesy of the BCA

GOVERNMENTALRELATIONS 6DŽǀŝŶŐampŽƌǁĂƌĚǁŝƚŚƚŚĞ ^W ƐgtĞŐŝƐůĂƟǀĞŽĂůƐ By Marty Abroms

Alabama CPA PAC Chair

8dŚĞ^WĂŶĚĚǀŽĐĂĐLJ

11 WKīĞƌƐEĞǁ ŽŵŵƵŶŝĐĂƟŽŶdŽŽůƐĨŽƌ dĂdž^ĞĂƐŽŶdŽƉŝĐƐ

12tŚĂƚĂƉƉĞŶƐŝĨƚŚĞh^ dĂdž^LJƐƚĞŵŵƉůŽĚĞƐ By Michael A Gregory

16ϮϬϭϲ^ĂůĞƐdĂdžŚĂŶŐĞƐ tŚĂƚƚŽdžƉĞĐƚŝŶƚŚĞ New Year By Gail Cole Avalara

20tŚLJEĂŶŶLJdĂdžĞƐĂƌĞ ĂĐŬŽŶƚŚĞZĂĚĂƌ By Kathleen Webb and

Daniel Rafeedie

22 ^gtdŽƌŶĞƌͶ ŽŶƚKǀĞƌůŽŽŬ^ƚĂƚĞ ŶĐŽŵĞdĂdždžĞŵƉƟŽŶƐ ĨŽƌĞƌƚĂŝŶZĞƟƌĞŵĞŶƚ WůĂŶWĂLJŽƵƚƐ LJ^ĞƐĞĞŶŶĞƩ

4

F or most professional accountants the holiday phrase ldquoTis the Seasonrdquo applies very well to this ƟŵĞŽĨ LJĞĂƌ hŶĨŽƌƚƵŶĂƚĞůLJ ƚŚĞ ƚŽďĞ ũŽůůLJ ĨĂůĂůĂůĂůĂůĂůĂůĂůĂƉĂƌƚĚŽĞƐŶŽƚĨLJŽƵĂƌĞ

ǁŽƌŬŝŶŐŝŶƚŚĞƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮĞůĚĂƚůĞĂƐƚLJŽƵĨĞĞůŶĞĞĚĞĚĂƚƚŚŝƐƟŵĞŽĨƚŚĞLJĞĂƌ ǁŝƐŚĨŽƌLJŽƵĂůůĂŶĞdžƚƌĂĚŽƐĞŽĨďƵƐLJƐĞĂƐŽŶƐƚĂŵŝŶĂ

KŶĞŽĨƚŚĞƚŚŝŶŐƐƚŚĂƚŚĂǀĞůĞĂƌŶĞĚĚƵƌŝŶŐŵLJƐĞƌǀŝĐĞŽŶ ƚŚĞ ^W ďŽĂƌĚ ŝƐ ƚŚĂƚ Ă ůĂƌŐĞ ƉŽƌƟŽŶ ŽĨ ŽƵƌŵĞŵďĞƌƐŚŝƉ ŝƐ ŵĂĚĞ ƵƉ ŽĨ ŶŽŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶĂůƐ ŚĂǀĞ ĂůƐŽ ůĞĂƌŶĞĚ ƚŚĂƚ ƚŽ ƚŚĞ^WǁŚĂƚ ƉĂƌƚ ŽĨ ƚŚĞ ĂĐĐŽƵŶƟŶŐ ĮĞůĚ Ă W ŝƐ ĞŵƉůŽLJĞĚŝƐŝƌƌĞůĞǀĂŶƚŝŶĨƵůĮůůŝŶŐŝƚƐŵŝƐƐŝŽŶƚŽĞĚƵĐĂƚĞƉƌŽƚĞĐƚĂŶĚĐŽŶŶĞĐƚdŚĞ^WŝƐĂďŽƵƚƐĞƌǀŝŶŐƚŚĞŝŶƚĞƌĞƐƚƐŽĨgtgtůĂďĂŵĂWƐ

ǁŝůů ŚĂǀĞ ƚŽ ĐŽŶĨĞƐƐ ƚŚĂƚ ďĞĨŽƌĞ ŐĞƫŶŐ ŝŶǀŽůǀĞĚ ŝŶ^WďŽĂƌĚͲůĞǀĞůĂĐƟǀŝƟĞƐǁĂƐƵŶĚĞƌƚŚĞŝŵƉƌĞƐƐŝŽŶƚŚĂƚƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶǁĂƐǁŚĂƚ ƚŚĞ^WǁĂƐƉƌŝŵĂƌŝůLJ ĂďŽƵƚ ŚĂǀĞ ůĞĂƌŶĞĚ ƚŚĂƚ ǁŚŝůĞ W ŝƐ ĂǀĞƌLJ ŝŵƉŽƌƚĂŶƚ ĨƵŶĐƟŽŶ ŝŶ ƚŚĞ ůŝĨĞŽĨ ƚŚĞ^W ƚŚĞother parts of the mission related to ldquoprotectrdquo and ĐŽŶŶĞĐƚĂƌĞũƵƐƚĂƐǀŝƚĂůŝĨŶŽƚŵŽƌĞƐŽampĂƌƚŽŽĨĞǁŽĨƚŚĞŵĞŵďĞƌƐŚŝƉĂƌĞĂǁĂƌĞŽĨƚŚĞĞīŽƌƚƐďĞŝŶŐŵĂĚĞŽŶ ƚŚĞŝƌ ďĞŚĂůĨ ďLJ ƚŚĞ ^W ƌĞůĂƚĞĚ ƚŽ ůĞŐŝƐůĂƟǀĞĂĐƟǀŝƚLJ dŚĞ ^W ŝƐ ĐŽŶƐƚĂŶƚůLJ ŝŶƚĞƌĂĐƟŶŐǁŝƚŚ ƚŚĞstate legislature on issues that are of interest to the ƉƌŽĨĞƐƐŝŽŶĂů ĂĐĐŽƵŶƟŶŐ ĐŽŵŵƵŶŝƚLJ dŚĂƚ ŝŶƚĞƌĂĐƟŽŶŽĐĐƵƌƐ ďĞƚǁĞĞŶ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĞŐŝƐůĂƚƵƌĞ ĂŶĚƚŚĞŝƌ ƐƚĂī ŵĞŵďĞƌƐ ǁŝƚŚ ĞĂŶŶŝŶĞ ŝƌŵŝŶŐŚĂŵ ĂŶĚǁŝƚŚƚŚĞŵĞŵďĞƌƐŽĨƚŚĞ^WƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞDĞŵďĞƌƐŽĨƚŚĞůĞŐŝƐůĂƚƵƌĞĂƌĞĐŽŶƐƚĂŶƚůLJĞĚƵĐĂƚĞĚďLJƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐĂƌĚŝŶŐƚŚĞ ŝŵƉĂĐƚ ŽĨ ŶƵŵĞƌŽƵƐ ƉŝĞĐĞƐ ŽĨ ůĞŐŝƐůĂƟŽŶ ƌĞůĂƚĞĚƚŽ ƚĂdžĂƟŽŶ ĂŶĚ ŽƚŚĞƌ ĮƐĐĂůŵĂƩĞƌƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐƵůĂƌůLJŝŶƚĞƌĂĐƚǁŝƚŚƚŚĞůĂďĂŵĂĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƚŽƌĞƉƌĞƐĞŶƚ

the interests of the profession as well as the individuals ĂŶĚ ďƵƐŝŶĞƐƐĞƐ ƚŚĂƚ ƚŚĞ ŵĞŵďĞƌƐ ŽĨ ŽƵƌ ƉƌŽĨĞƐƐŝŽŶƐĞƌǀĞŝŶǀĂƌŝŽƵƐĐĂƉĂĐŝƟĞƐ

ƚ ƚŚĞ ĨĞĚĞƌĂů ůĞǀĞů ƚŚĞ ^W ƐƚĂī ĂŶĚ ĨĞĚĞƌĂů ƚĂdžĐŽŵŵŝƩĞĞ ŽĨ ƚŚĞ ^W ŽŌĞŶ ǁŽƌŬŝŶŐ ƐŚŽƵůĚĞƌ ƚŽƐŚŽƵůĚĞƌǁŝƚŚƚŚĞWĂŶĚŝƚƐƐƚĂīǁŽƌŬŝŶƚŚĞƐĂŵĞǁĂLJǁŝƚŚŵĞŵďĞƌƐ ŽĨ ƚŚĞh^ ŽŶŐƌĞƐƐ ƚ ŝƐ ŶŽƚ ĂƚĂůů ƵŶĐŽŵŵŽŶ ĨŽƌ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ h^ ŽŶŐƌĞƐƐ ƚŽƐĞĞŬ ƚŚĞĂĚǀŝĐĞŽĨ ƚŚĞ^WŽƌW ƌĞŐĂƌĚŝŶŐ ƚŚĞĮƐĐĂů Žƌ ŽƉĞƌĂƟŽŶĂů ŝŵƉĂĐƚ ŽĨ ƉƌŽƉŽƐĞĚ ůĞŐŝƐůĂƟŽŶŽŶƚĂdžƉĂLJĞƌƐdŚĞ^WĂŶĚWĚŽŶƚũƵƐƚǁĂŝƚĨŽƌŽŶŐƌĞƐƐƚŽĂƐŬŚŽǁĞǀĞƌ ŽƚŚŽƌŐĂŶŝnjĂƟŽŶƐĂƌĞǀĞƌLJƉƌŽĂĐƟǀĞ ŝŶ ƚĞƌŵƐŽĨ ƚŚĞŝƌ ŝŶƚĞƌĂĐƟŽŶǁŝƚŚŵĞŵďĞƌƐŽĨ ŽŶŐƌĞƐƐ ƵƌŝŶŐ ƚŚĞ W ŽƵŶĐŝů ŵĞĞƟŶŐ ƚŚŝƐƉĂƐƚ DĂLJ ŝŶ tĂƐŚŝŶŐƚŽŶ ĞǀĞƌLJ ƐŝŶŐůĞ ^W ƐƚĂīŵĞŵďĞƌ ĂŶĚ ƉƌŽĨĞƐƐŝŽŶĂů ƌĞƉƌĞƐĞŶƚĂƟǀĞ ƉƌĞƐĞŶƚƐĐŚĞĚƵůĞĚŵĞĞƟŶŐƐǁŝƚŚ ƚŚĞŵĞŵďĞƌƐŽĨ ƚŚĞŽƵƐĞĂŶĚ^ĞŶĂƚĞĨƌŽŵůĂďĂŵĂĂŶĚŽƌƚŚĞŝƌƐƚĂīƚŽĚŝƐĐƵƐƐŵĂƩĞƌƐŽĨŝŶƚĞƌĞƐƚƚŽƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁĂƐĂƉĂƌƟĐŝƉĂŶƚ ŝŶ ƚŚĂƚĂĐƟǀŝƚLJĂŶĚǁĂƐĂŵĂnjĞĚĂƚŚŽǁǁĞůů ƌĞĐĞŝǀĞĚ ǁĞ ǁĞƌĞ ďLJŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĂďĂŵĂĚĞůĞŐĂƟŽŶ ƌĞĂůůLJ ĨĞůƚ ƚŚĂƚ ǁĞ ŵĂĚĞ Ă ĚŝīĞƌĞŶĐĞĞĨŽƌĞƚŚŽƐĞŵĞĞƟŶŐƐǁĞǁĞƌĞĐŽĂĐŚĞĚƵƉďLJƚŚĞ^W ƐƚĂī ƵƐŝŶŐ ŵĂƚĞƌŝĂůƐ ƉƌĞƉĂƌĞĚ ĨŽƌ ƵƐ ďLJ ƚŚĞ^WĂŶĚWampŽƌŵĞƚŚĂƚǁŚŽůĞƉƌŽĐĞƐƐǁĂƐǀĞƌLJĞŶůŝŐŚƚĞŶŝŶŐ

ŶĨĂĐƚǁŝůůĐŽŶĨĞƐƐƚŚĂƚŵLJƐĞƌǀŝĐĞǁŝƚŚƚŚĞ^WŚĂƐďĞĞŶĞŶůŝŐŚƚĞŶŝŶŐŝŶŵĂŶLJǁĂLJƐŶŽůŽŶŐĞƌƋƵĞƐƟŽŶǁŚĞƌĞ ŵLJ ^W ĚƵĞƐ ŐŽ ŶŽǁ ƌĞĂůŝnjĞ ƚŚĂƚ ĂŵŐĞƫŶŐĂůŽƚŽĨ ďĂŶŐĨŽƌŵLJďƵĐŬ ĂŵĐŽŶǀŝŶĐĞĚƚŚĂƚƚŚĞŵŽƌĞLJŽƵŬŶŽǁĂďŽƵƚƚŚĞǁŽƌŬŝŶŐƐŽĨƚŚĞ^WƚŚĞŵŽƌĞLJŽƵǁŝůůĨĞĞůƚŚĂƚǁĂLJĂƐǁĞůů

MESSAGE FROM THE

cHAiRMAN

Lowell

5

WĞƌĞŽīƚŽĂƌŽƵƐŝŶŐƐƚĂƌƚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝŶ ϮϬϭϲ zŽƵƌĞ ĂůƌĞĂĚLJ ƌĞĂĚŝŶŐ ŽŶĞ ŽĨ ƚŚĞďŝŐŐĞƐƚ ĐŚĂŶŐĞƐ ŝŶ LJĞĂƌƐ ʹ ƚŚĞ ŝŶƚƌŽĚƵĐƟŽŶŽĨ

ŽƵƌ ƵƉĚĂƚĞĚ ĂŶĚ ƌĞͲĚĞƐŝŐŶĞĚ ŵĂŐĂnjŝŶĞ ŽŶŶĞĐƟŽŶƐdŚŝƐƉƵďůŝĐĂƟŽŶŚĂƐĐŽŵĞĂůŽŶŐǁĂLJƐŝŶĐĞƚŚĞĚĂLJƐǁŚĞŶŝƚǁĂƐƚŚĞƐŝnjĞŽĨĂĐŚƵƌĐŚďƵůůĞƟŶĂŶĚŶĂŵĞĚĞdžĂĐƚůLJƚŚĂƚdŚĞƵůůĞƟŶŶũŽLJƚŚŝƐŶĞǁǀĞƌLJƉƌŽĨĞƐƐŝŽŶĂůŵĂŐĂnjŝŶĞĂŶĚůĞƚƵƐŬŶŽǁǁŚĂƚLJŽƵƚŚŝŶŬZĞŵĞŵďĞƌƚŚĂƚLJŽƵǁŝůůƌĞĐĞŝǀĞŝƚĞǀĞƌLJŽƚŚĞƌŵŽŶƚŚďƵƚŝƚǁŝůůďĞƚǁŝĐĞƚŚĞƐŝnjĞĂƐƚŚĞŽůĚǀĞƌƐŝŽŶĂŶĚƉĂĐŬĞĚĨƵůů

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zŽƵ ĐĂŶ ĂůƐŽ ŚĞůƉ ŝŶ ϮϬϭϲ ďLJ ĚŽŶĂƟŶŐ ƚŽ ƚŚĞ ůĂďĂŵĂWW ƐǁĞŵŽǀĞĐůŽƐĞƌƚŽƚŚĞŶĞdžƚĞůĞĐƟŽŶĐLJĐůĞƚŚĞ ^W ǁŝůů ƉƌŽǀŝĚĞ ĂƐƐŝƐƚĂŶĐĞ ƚŽ ĐĂŶĚŝĚĂƚĞƐ ǁŚŽƵŶĚĞƌƐƚĂŶĚ ƚŚĂƚ WƐ ĂƌĞ ĐƌŝƟĐĂů ƚŽ Ă ǁĞůůͲƌƵŶ ĂŶĚƐƵĐĐĞƐƐĨƵů ĞĐŽŶŽŵLJ DĂŬĞ LJŽƵƌ ǀŽŝĐĞ ŚĞĂƌĚ Ăƚ ƚŚĞƐƚĂƚĞŚŽƵƐĞŝŶDŽŶƚŐŽŵĞƌLJ

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ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

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dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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F or most professional accountants the holiday phrase ldquoTis the Seasonrdquo applies very well to this ƟŵĞŽĨ LJĞĂƌ hŶĨŽƌƚƵŶĂƚĞůLJ ƚŚĞ ƚŽďĞ ũŽůůLJ ĨĂůĂůĂůĂůĂůĂůĂůĂůĂƉĂƌƚĚŽĞƐŶŽƚĨLJŽƵĂƌĞ

ǁŽƌŬŝŶŐŝŶƚŚĞƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮĞůĚĂƚůĞĂƐƚLJŽƵĨĞĞůŶĞĞĚĞĚĂƚƚŚŝƐƟŵĞŽĨƚŚĞLJĞĂƌ ǁŝƐŚĨŽƌLJŽƵĂůůĂŶĞdžƚƌĂĚŽƐĞŽĨďƵƐLJƐĞĂƐŽŶƐƚĂŵŝŶĂ

KŶĞŽĨƚŚĞƚŚŝŶŐƐƚŚĂƚŚĂǀĞůĞĂƌŶĞĚĚƵƌŝŶŐŵLJƐĞƌǀŝĐĞŽŶ ƚŚĞ ^W ďŽĂƌĚ ŝƐ ƚŚĂƚ Ă ůĂƌŐĞ ƉŽƌƟŽŶ ŽĨ ŽƵƌŵĞŵďĞƌƐŚŝƉ ŝƐ ŵĂĚĞ ƵƉ ŽĨ ŶŽŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶĂůƐ ŚĂǀĞ ĂůƐŽ ůĞĂƌŶĞĚ ƚŚĂƚ ƚŽ ƚŚĞ^WǁŚĂƚ ƉĂƌƚ ŽĨ ƚŚĞ ĂĐĐŽƵŶƟŶŐ ĮĞůĚ Ă W ŝƐ ĞŵƉůŽLJĞĚŝƐŝƌƌĞůĞǀĂŶƚŝŶĨƵůĮůůŝŶŐŝƚƐŵŝƐƐŝŽŶƚŽĞĚƵĐĂƚĞƉƌŽƚĞĐƚĂŶĚĐŽŶŶĞĐƚdŚĞ^WŝƐĂďŽƵƚƐĞƌǀŝŶŐƚŚĞŝŶƚĞƌĞƐƚƐŽĨgtgtůĂďĂŵĂWƐ

ǁŝůů ŚĂǀĞ ƚŽ ĐŽŶĨĞƐƐ ƚŚĂƚ ďĞĨŽƌĞ ŐĞƫŶŐ ŝŶǀŽůǀĞĚ ŝŶ^WďŽĂƌĚͲůĞǀĞůĂĐƟǀŝƟĞƐǁĂƐƵŶĚĞƌƚŚĞŝŵƉƌĞƐƐŝŽŶƚŚĂƚƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶǁĂƐǁŚĂƚ ƚŚĞ^WǁĂƐƉƌŝŵĂƌŝůLJ ĂďŽƵƚ ŚĂǀĞ ůĞĂƌŶĞĚ ƚŚĂƚ ǁŚŝůĞ W ŝƐ ĂǀĞƌLJ ŝŵƉŽƌƚĂŶƚ ĨƵŶĐƟŽŶ ŝŶ ƚŚĞ ůŝĨĞŽĨ ƚŚĞ^W ƚŚĞother parts of the mission related to ldquoprotectrdquo and ĐŽŶŶĞĐƚĂƌĞũƵƐƚĂƐǀŝƚĂůŝĨŶŽƚŵŽƌĞƐŽampĂƌƚŽŽĨĞǁŽĨƚŚĞŵĞŵďĞƌƐŚŝƉĂƌĞĂǁĂƌĞŽĨƚŚĞĞīŽƌƚƐďĞŝŶŐŵĂĚĞŽŶ ƚŚĞŝƌ ďĞŚĂůĨ ďLJ ƚŚĞ ^W ƌĞůĂƚĞĚ ƚŽ ůĞŐŝƐůĂƟǀĞĂĐƟǀŝƚLJ dŚĞ ^W ŝƐ ĐŽŶƐƚĂŶƚůLJ ŝŶƚĞƌĂĐƟŶŐǁŝƚŚ ƚŚĞstate legislature on issues that are of interest to the ƉƌŽĨĞƐƐŝŽŶĂů ĂĐĐŽƵŶƟŶŐ ĐŽŵŵƵŶŝƚLJ dŚĂƚ ŝŶƚĞƌĂĐƟŽŶŽĐĐƵƌƐ ďĞƚǁĞĞŶ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĞŐŝƐůĂƚƵƌĞ ĂŶĚƚŚĞŝƌ ƐƚĂī ŵĞŵďĞƌƐ ǁŝƚŚ ĞĂŶŶŝŶĞ ŝƌŵŝŶŐŚĂŵ ĂŶĚǁŝƚŚƚŚĞŵĞŵďĞƌƐŽĨƚŚĞ^WƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞDĞŵďĞƌƐŽĨƚŚĞůĞŐŝƐůĂƚƵƌĞĂƌĞĐŽŶƐƚĂŶƚůLJĞĚƵĐĂƚĞĚďLJƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐĂƌĚŝŶŐƚŚĞ ŝŵƉĂĐƚ ŽĨ ŶƵŵĞƌŽƵƐ ƉŝĞĐĞƐ ŽĨ ůĞŐŝƐůĂƟŽŶ ƌĞůĂƚĞĚƚŽ ƚĂdžĂƟŽŶ ĂŶĚ ŽƚŚĞƌ ĮƐĐĂůŵĂƩĞƌƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞ^WƐƚĂīĂŶĚƐƚĂƚĞƚĂdžĐŽŵŵŝƩĞĞƌĞŐƵůĂƌůLJŝŶƚĞƌĂĐƚǁŝƚŚƚŚĞůĂďĂŵĂĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƚŽƌĞƉƌĞƐĞŶƚ

the interests of the profession as well as the individuals ĂŶĚ ďƵƐŝŶĞƐƐĞƐ ƚŚĂƚ ƚŚĞ ŵĞŵďĞƌƐ ŽĨ ŽƵƌ ƉƌŽĨĞƐƐŝŽŶƐĞƌǀĞŝŶǀĂƌŝŽƵƐĐĂƉĂĐŝƟĞƐ

ƚ ƚŚĞ ĨĞĚĞƌĂů ůĞǀĞů ƚŚĞ ^W ƐƚĂī ĂŶĚ ĨĞĚĞƌĂů ƚĂdžĐŽŵŵŝƩĞĞ ŽĨ ƚŚĞ ^W ŽŌĞŶ ǁŽƌŬŝŶŐ ƐŚŽƵůĚĞƌ ƚŽƐŚŽƵůĚĞƌǁŝƚŚƚŚĞWĂŶĚŝƚƐƐƚĂīǁŽƌŬŝŶƚŚĞƐĂŵĞǁĂLJǁŝƚŚŵĞŵďĞƌƐ ŽĨ ƚŚĞh^ ŽŶŐƌĞƐƐ ƚ ŝƐ ŶŽƚ ĂƚĂůů ƵŶĐŽŵŵŽŶ ĨŽƌ ŵĞŵďĞƌƐ ŽĨ ƚŚĞ h^ ŽŶŐƌĞƐƐ ƚŽƐĞĞŬ ƚŚĞĂĚǀŝĐĞŽĨ ƚŚĞ^WŽƌW ƌĞŐĂƌĚŝŶŐ ƚŚĞĮƐĐĂů Žƌ ŽƉĞƌĂƟŽŶĂů ŝŵƉĂĐƚ ŽĨ ƉƌŽƉŽƐĞĚ ůĞŐŝƐůĂƟŽŶŽŶƚĂdžƉĂLJĞƌƐdŚĞ^WĂŶĚWĚŽŶƚũƵƐƚǁĂŝƚĨŽƌŽŶŐƌĞƐƐƚŽĂƐŬŚŽǁĞǀĞƌ ŽƚŚŽƌŐĂŶŝnjĂƟŽŶƐĂƌĞǀĞƌLJƉƌŽĂĐƟǀĞ ŝŶ ƚĞƌŵƐŽĨ ƚŚĞŝƌ ŝŶƚĞƌĂĐƟŽŶǁŝƚŚŵĞŵďĞƌƐŽĨ ŽŶŐƌĞƐƐ ƵƌŝŶŐ ƚŚĞ W ŽƵŶĐŝů ŵĞĞƟŶŐ ƚŚŝƐƉĂƐƚ DĂLJ ŝŶ tĂƐŚŝŶŐƚŽŶ ĞǀĞƌLJ ƐŝŶŐůĞ ^W ƐƚĂīŵĞŵďĞƌ ĂŶĚ ƉƌŽĨĞƐƐŝŽŶĂů ƌĞƉƌĞƐĞŶƚĂƟǀĞ ƉƌĞƐĞŶƚƐĐŚĞĚƵůĞĚŵĞĞƟŶŐƐǁŝƚŚ ƚŚĞŵĞŵďĞƌƐŽĨ ƚŚĞŽƵƐĞĂŶĚ^ĞŶĂƚĞĨƌŽŵůĂďĂŵĂĂŶĚŽƌƚŚĞŝƌƐƚĂīƚŽĚŝƐĐƵƐƐŵĂƩĞƌƐŽĨŝŶƚĞƌĞƐƚƚŽƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁĂƐĂƉĂƌƟĐŝƉĂŶƚ ŝŶ ƚŚĂƚĂĐƟǀŝƚLJĂŶĚǁĂƐĂŵĂnjĞĚĂƚŚŽǁǁĞůů ƌĞĐĞŝǀĞĚ ǁĞ ǁĞƌĞ ďLJŵĞŵďĞƌƐ ŽĨ ƚŚĞ ůĂďĂŵĂĚĞůĞŐĂƟŽŶ ƌĞĂůůLJ ĨĞůƚ ƚŚĂƚ ǁĞ ŵĂĚĞ Ă ĚŝīĞƌĞŶĐĞĞĨŽƌĞƚŚŽƐĞŵĞĞƟŶŐƐǁĞǁĞƌĞĐŽĂĐŚĞĚƵƉďLJƚŚĞ^W ƐƚĂī ƵƐŝŶŐ ŵĂƚĞƌŝĂůƐ ƉƌĞƉĂƌĞĚ ĨŽƌ ƵƐ ďLJ ƚŚĞ^WĂŶĚWampŽƌŵĞƚŚĂƚǁŚŽůĞƉƌŽĐĞƐƐǁĂƐǀĞƌLJĞŶůŝŐŚƚĞŶŝŶŐ

ŶĨĂĐƚǁŝůůĐŽŶĨĞƐƐƚŚĂƚŵLJƐĞƌǀŝĐĞǁŝƚŚƚŚĞ^WŚĂƐďĞĞŶĞŶůŝŐŚƚĞŶŝŶŐŝŶŵĂŶLJǁĂLJƐŶŽůŽŶŐĞƌƋƵĞƐƟŽŶǁŚĞƌĞ ŵLJ ^W ĚƵĞƐ ŐŽ ŶŽǁ ƌĞĂůŝnjĞ ƚŚĂƚ ĂŵŐĞƫŶŐĂůŽƚŽĨ ďĂŶŐĨŽƌŵLJďƵĐŬ ĂŵĐŽŶǀŝŶĐĞĚƚŚĂƚƚŚĞŵŽƌĞLJŽƵŬŶŽǁĂďŽƵƚƚŚĞǁŽƌŬŝŶŐƐŽĨƚŚĞ^WƚŚĞŵŽƌĞLJŽƵǁŝůůĨĞĞůƚŚĂƚǁĂLJĂƐǁĞůů

MESSAGE FROM THE

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5

WĞƌĞŽīƚŽĂƌŽƵƐŝŶŐƐƚĂƌƚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝŶ ϮϬϭϲ zŽƵƌĞ ĂůƌĞĂĚLJ ƌĞĂĚŝŶŐ ŽŶĞ ŽĨ ƚŚĞďŝŐŐĞƐƚ ĐŚĂŶŐĞƐ ŝŶ LJĞĂƌƐ ʹ ƚŚĞ ŝŶƚƌŽĚƵĐƟŽŶŽĨ

ŽƵƌ ƵƉĚĂƚĞĚ ĂŶĚ ƌĞͲĚĞƐŝŐŶĞĚ ŵĂŐĂnjŝŶĞ ŽŶŶĞĐƟŽŶƐdŚŝƐƉƵďůŝĐĂƟŽŶŚĂƐĐŽŵĞĂůŽŶŐǁĂLJƐŝŶĐĞƚŚĞĚĂLJƐǁŚĞŶŝƚǁĂƐƚŚĞƐŝnjĞŽĨĂĐŚƵƌĐŚďƵůůĞƟŶĂŶĚŶĂŵĞĚĞdžĂĐƚůLJƚŚĂƚdŚĞƵůůĞƟŶŶũŽLJƚŚŝƐŶĞǁǀĞƌLJƉƌŽĨĞƐƐŝŽŶĂůŵĂŐĂnjŝŶĞĂŶĚůĞƚƵƐŬŶŽǁǁŚĂƚLJŽƵƚŚŝŶŬZĞŵĞŵďĞƌƚŚĂƚLJŽƵǁŝůůƌĞĐĞŝǀĞŝƚĞǀĞƌLJŽƚŚĞƌŵŽŶƚŚďƵƚŝƚǁŝůůďĞƚǁŝĐĞƚŚĞƐŝnjĞĂƐƚŚĞŽůĚǀĞƌƐŝŽŶĂŶĚƉĂĐŬĞĚĨƵůů

dŚŝƐŝƐƐƵĞŝƐŽǀĞƌŶŵĞŶƚĂůZĞůĂƟŽŶƐĂŶĚĐŽǀĞƌƐĂůůĂƐƉĞĐƚƐŽĨƚŚĞ^W ƐĂĚǀŽĐĂĐLJĞīŽƌƚƐtĞƵƌŐĞLJŽƵƚŽƌĞĂĚƚŚĞĂƌƟĐůĞƐĂŶĚƵŶĚĞƌƐƚĂŶĚŚŽǁƚŚĞ^ŽĐŝĞƚLJǁŽƌŬƐŚĂƌĚ ĨŽƌLJŽƵĂƚĂůůƟŵĞƐďƵƚĞƐƉĞĐŝĂůůLJĚƵƌŝŶŐĞůĞĐƟŽŶLJĞĂƌƐŽLJŽƵ ŬŶŽǁ ĂŶ ůĂďĂŵĂ ůĞŐŝƐůĂƚŽƌ ƌĞ LJŽƵ ŚŝƐŚĞƌ WŽǁĂďŽƵƚŽŶĞŽĨŽƵƌĨĞĚĞƌĂůƌĞƉƌĞƐĞŶƚĂƟǀĞƐŽƌƐĞŶĂƚŽƌƐĨLJŽƵŚĂǀĞĂĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐƌĞůĂƟŽŶƐŚŝƉǁĞĞŶĐŽƵƌĂŐĞLJŽƵƚŽďĞĐŽŵĞƉĂƌƚŽĨƚŚĞ^W ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬ tŚĂƚ ĚŽĞƐ ƚŚĂƚ ŵĞĂŶ ^ŝŵƉůLJ ƚŚĂƚ LJŽƵ ĐĂŶŚĞůƉ ƵƐ ĞĚƵĐĂƚĞ ůĞŐŝƐůĂƚŽƌƐ ŽŶ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶzŽƵĂƌĞƚŚĞƉĞƌƐŽŶĂůĐŽŶŶĞĐƟŽŶƚŚĂƚĂůůŽǁƐƚŚĞŵĞƐƐĂŐĞƚŽƌĞĂĐŚƚŚĞŝƌďƵƐLJĞLJĞƐĂŶĚĞĂƌƐƚŝƐĂǀŝƚĂůĨƵŶĐƟŽŶǁŚŝĐŚŚĂƐĂůůŽǁĞĚƵƐďŽƚŚƚŽƐƵƉƉŽƌƚĂŶĚĚĞĨĞĂƚůĞŐŝƐůĂƟŽŶĂīĞĐƟŶŐWƐ

zŽƵ ĐĂŶ ĂůƐŽ ŚĞůƉ ŝŶ ϮϬϭϲ ďLJ ĚŽŶĂƟŶŐ ƚŽ ƚŚĞ ůĂďĂŵĂWW ƐǁĞŵŽǀĞĐůŽƐĞƌƚŽƚŚĞŶĞdžƚĞůĞĐƟŽŶĐLJĐůĞƚŚĞ ^W ǁŝůů ƉƌŽǀŝĚĞ ĂƐƐŝƐƚĂŶĐĞ ƚŽ ĐĂŶĚŝĚĂƚĞƐ ǁŚŽƵŶĚĞƌƐƚĂŶĚ ƚŚĂƚ WƐ ĂƌĞ ĐƌŝƟĐĂů ƚŽ Ă ǁĞůůͲƌƵŶ ĂŶĚƐƵĐĐĞƐƐĨƵů ĞĐŽŶŽŵLJ DĂŬĞ LJŽƵƌ ǀŽŝĐĞ ŚĞĂƌĚ Ăƚ ƚŚĞƐƚĂƚĞŚŽƵƐĞŝŶDŽŶƚŐŽŵĞƌLJ

zŽƵ ĂƐŬĞĚ ĨŽƌ ŝƚ ĂŶĚ ŚĞƌĞ ŝƚ ŝƐ LJŽƵƌ ĂŶŶƵĂů ĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶĐĂƚĂůŽŐŽŵƉŝůŝŶŐŝƚǁĂƐĂĚŝƌĞĐƚƌĞƐƵůƚŽĨŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚǁĞŚŽƉĞƚŚĂƚŝƚǁŝůůĂůůŽǁLJŽƵƚŽŵĂŬĞĚĞĐŝƐŝŽŶƐĂďŽƵƚ^WWĞĂƌůŝĞƌĂŶĚŵŽƌĞŽŌĞŶŽŶƚĨŽƌŐĞƚƚŚĂƚLJŽƵĐĂŶƌĞŐŝƐƚĞƌŽŶͲůŝŶĞĂŶĚĂůƐŽǀŝĞǁƚŚĞĐŽŵƉůĞƚĞĐŽƵƌƐĞůŝƐƟŶŐƐƚŚĞƌĞƚŽŽ

dŚĂŶŬLJŽƵĨŽƌLJŽƵƌĐŽŶƟŶƵĞĚŵĞŵďĞƌƐŚŝƉŝŶƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĂƉƉLJEĞǁzĞĂƌ

JeannineĞĂŶŶŝŶĞW ŝƌŵŝŶŐŚĂŵWDWƌĞƐŝĚĞŶƚĂŶĚK

WElcOME TO

AScPA 2016

LegisLators

t a x g u i d e 2 0 1 5

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^WŵĞŵďĞƌltĞǀŝŶltĞĞͿZƵůĂŶĚŽĨZƵůĂŶĚĂŶĚZƵůĂŶĚWƐŝŶDŽďŝůĞƉĞƌĨŽƌŵƐĂŶĂŶŶƵĂůƵƉĚĂƚĞŝŶĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂĚŵŝŶŝƐƚƌĂƚŽƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞƚŽĞŶƐƵƌĞƚŚĂƚƚŚĞŝŶĨŽƌŵĂƟŽŶŝƐĂĐĐƵƌĂƚĞ

ŽŶƚĂĐƚŝĂŶĞŚƌŝƐƚLJƚŽƌĞĐĞŝǀĞĂĐŽƉLJŽĨƚŚĞƵŝĚĞĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐϯϯϰϯϴϲϱϳϱϮ

6

7

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tŚĞŶǁĂƐŽŶƚŚĞ^WŽĂƌĚĂĨĞǁLJĞĂƌƐĂŐŽǁĞŵĂĚĞŝƚĂůŽŶŐͲƚĞƌŵŐŽĂů ƚŚĂƚ ŽƵƌ ^ŽĐŝĞƚLJ K ƐŚŽƵůĚ ďĞĐŽŵĞ ƚŚĞ ĨĂĐĞ ŽĨ ƚŚĞ ^ŽĐŝĞƚLJ ĂƚƚŚĞĂƉŝƚĂůƚŽƉƌŽŵŽƚĞŽƵƌƐƚĂƚĞůĞŐŝƐůĂƟǀĞĂŐĞŶĚĂƚŽƐƚĂLJĞŶŐĂŐĞĚǁŝƚŚƌĞŐƵůĂƚŽƌLJĞǀĞŶƚƐ ƚŚĂƚ ĐĂŶ ŝŵƉĂĐƚŽƵƌWĮƌŵƐĂŶĚ ƚŽŵŽŶŝƚŽƌĞǀĞŶƚƐĂīĞĐƟŶŐũŽďƐWƐŚŽůĚ ŝŶƉƌŝǀĂƚĞ ŝŶĚƵƐƚƌLJ ĞĚƵĐĂƟŽŶĂŶĚŐŽǀĞƌŶŵĞŶƚtĞŚĂǀĞĐůĞĂƌůLJĂĐĐŽŵƉůŝƐŚĞĚƚŚĂƚŐŽĂůĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵŚĂƐďĞĐŽŵĞŽŶĞŽĨƚŚĞŵŽƐƚƌĞĐŽŐŶŝnjĞĚĨĂĐĞƐĂŶĚŶĂŵĞƐĂƚƚŚĞůĂďĂŵĂ ƚĂƚĞŚŽƵƐĞĂƐǁĞůůĂƐƚŚĞŽǀĞƌŶŽƌĞŶƚůĞLJ ƐŽĸĐĞĂƐĞǀŝĚĞŶĐĞĚďLJƚŚĞĨŽůůŽǁŝŶŐ

ĞĂŶŶŝŶĞƐĞƌǀĞƐŽŶƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨ ůĂďĂŵĂ Ϳ ǁŚŝĐŚ ŚĂƐ ŐŝǀĞŶ ŚĞƌ ƚŚĞ ĂďŝůŝƚLJ ƚŽ ƌĂŝƐĞĂǁĂƌĞŶĞƐƐĂŵŽŶŐďƵƐŝŶĞƐƐůĞĂĚĞƌƐŝŶĂůůŝŶĚƵƐƚƌŝĞƐŽĨƚŚĞŵŝƐƐŝŽŶŽĨ ƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨWƐĂŶĚŚŽǁ ŝƚŚĞůƉƐŽƵƌƉƌŽĨĞƐƐŝŽŶĂŶĚŽƵƌƐƚĂƚĞ

ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

11

AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

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ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

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ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

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dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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7

ƐĐŚĂŝƌŽĨLJŽƵƌůĂďĂŵĂWWĂŵŚĂƉƉLJƚŽƌĞƉŽƌƚƚŚĂƚŽƵƌƐƚƌĂƚĞŐLJŽĨŐĞƫŶŐŵŽƌĞĞŶŐĂŐĞĚŝŶůĂďĂŵĂƉŽůŝƟĐƐĂŶĚƉŽůŝĐLJŝƐƐƚĂƌƟŶŐƚŽƉĂLJŽīďŝŐŝŶDŽŶƚŐŽŵĞƌLJ

tŚĞŶǁĂƐŽŶƚŚĞ^WŽĂƌĚĂĨĞǁLJĞĂƌƐĂŐŽǁĞŵĂĚĞŝƚĂůŽŶŐͲƚĞƌŵŐŽĂů ƚŚĂƚ ŽƵƌ ^ŽĐŝĞƚLJ K ƐŚŽƵůĚ ďĞĐŽŵĞ ƚŚĞ ĨĂĐĞ ŽĨ ƚŚĞ ^ŽĐŝĞƚLJ ĂƚƚŚĞĂƉŝƚĂůƚŽƉƌŽŵŽƚĞŽƵƌƐƚĂƚĞůĞŐŝƐůĂƟǀĞĂŐĞŶĚĂƚŽƐƚĂLJĞŶŐĂŐĞĚǁŝƚŚƌĞŐƵůĂƚŽƌLJĞǀĞŶƚƐ ƚŚĂƚ ĐĂŶ ŝŵƉĂĐƚŽƵƌWĮƌŵƐĂŶĚ ƚŽŵŽŶŝƚŽƌĞǀĞŶƚƐĂīĞĐƟŶŐũŽďƐWƐŚŽůĚ ŝŶƉƌŝǀĂƚĞ ŝŶĚƵƐƚƌLJ ĞĚƵĐĂƟŽŶĂŶĚŐŽǀĞƌŶŵĞŶƚtĞŚĂǀĞĐůĞĂƌůLJĂĐĐŽŵƉůŝƐŚĞĚƚŚĂƚŐŽĂůĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵŚĂƐďĞĐŽŵĞŽŶĞŽĨƚŚĞŵŽƐƚƌĞĐŽŐŶŝnjĞĚĨĂĐĞƐĂŶĚŶĂŵĞƐĂƚƚŚĞůĂďĂŵĂ ƚĂƚĞŚŽƵƐĞĂƐǁĞůůĂƐƚŚĞŽǀĞƌŶŽƌĞŶƚůĞLJ ƐŽĸĐĞĂƐĞǀŝĚĞŶĐĞĚďLJƚŚĞĨŽůůŽǁŝŶŐ

ĞĂŶŶŝŶĞƐĞƌǀĞƐŽŶƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨ ůĂďĂŵĂ Ϳ ǁŚŝĐŚ ŚĂƐ ŐŝǀĞŶ ŚĞƌ ƚŚĞ ĂďŝůŝƚLJ ƚŽ ƌĂŝƐĞĂǁĂƌĞŶĞƐƐĂŵŽŶŐďƵƐŝŶĞƐƐůĞĂĚĞƌƐŝŶĂůůŝŶĚƵƐƚƌŝĞƐŽĨƚŚĞŵŝƐƐŝŽŶŽĨ ƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨWƐĂŶĚŚŽǁ ŝƚŚĞůƉƐŽƵƌƉƌŽĨĞƐƐŝŽŶĂŶĚŽƵƌƐƚĂƚĞ

ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

11

AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

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7

ƐĐŚĂŝƌŽĨLJŽƵƌůĂďĂŵĂWWĂŵŚĂƉƉLJƚŽƌĞƉŽƌƚƚŚĂƚŽƵƌƐƚƌĂƚĞŐLJŽĨŐĞƫŶŐŵŽƌĞĞŶŐĂŐĞĚŝŶůĂďĂŵĂƉŽůŝƟĐƐĂŶĚƉŽůŝĐLJŝƐƐƚĂƌƟŶŐƚŽƉĂLJŽīďŝŐŝŶDŽŶƚŐŽŵĞƌLJ

tŚĞŶǁĂƐŽŶƚŚĞ^WŽĂƌĚĂĨĞǁLJĞĂƌƐĂŐŽǁĞŵĂĚĞŝƚĂůŽŶŐͲƚĞƌŵŐŽĂů ƚŚĂƚ ŽƵƌ ^ŽĐŝĞƚLJ K ƐŚŽƵůĚ ďĞĐŽŵĞ ƚŚĞ ĨĂĐĞ ŽĨ ƚŚĞ ^ŽĐŝĞƚLJ ĂƚƚŚĞĂƉŝƚĂůƚŽƉƌŽŵŽƚĞŽƵƌƐƚĂƚĞůĞŐŝƐůĂƟǀĞĂŐĞŶĚĂƚŽƐƚĂLJĞŶŐĂŐĞĚǁŝƚŚƌĞŐƵůĂƚŽƌLJĞǀĞŶƚƐ ƚŚĂƚ ĐĂŶ ŝŵƉĂĐƚŽƵƌWĮƌŵƐĂŶĚ ƚŽŵŽŶŝƚŽƌĞǀĞŶƚƐĂīĞĐƟŶŐũŽďƐWƐŚŽůĚ ŝŶƉƌŝǀĂƚĞ ŝŶĚƵƐƚƌLJ ĞĚƵĐĂƟŽŶĂŶĚŐŽǀĞƌŶŵĞŶƚtĞŚĂǀĞĐůĞĂƌůLJĂĐĐŽŵƉůŝƐŚĞĚƚŚĂƚŐŽĂůĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵŚĂƐďĞĐŽŵĞŽŶĞŽĨƚŚĞŵŽƐƚƌĞĐŽŐŶŝnjĞĚĨĂĐĞƐĂŶĚŶĂŵĞƐĂƚƚŚĞůĂďĂŵĂ ƚĂƚĞŚŽƵƐĞĂƐǁĞůůĂƐƚŚĞŽǀĞƌŶŽƌĞŶƚůĞLJ ƐŽĸĐĞĂƐĞǀŝĚĞŶĐĞĚďLJƚŚĞĨŽůůŽǁŝŶŐ

ĞĂŶŶŝŶĞƐĞƌǀĞƐŽŶƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨ ůĂďĂŵĂ Ϳ ǁŚŝĐŚ ŚĂƐ ŐŝǀĞŶ ŚĞƌ ƚŚĞ ĂďŝůŝƚLJ ƚŽ ƌĂŝƐĞĂǁĂƌĞŶĞƐƐĂŵŽŶŐďƵƐŝŶĞƐƐůĞĂĚĞƌƐŝŶĂůůŝŶĚƵƐƚƌŝĞƐŽĨƚŚĞŵŝƐƐŝŽŶŽĨ ƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨWƐĂŶĚŚŽǁ ŝƚŚĞůƉƐŽƵƌƉƌŽĨĞƐƐŝŽŶĂŶĚŽƵƌƐƚĂƚĞ

ĞĂŶŶŝŶĞƐĞƌǀĞƐĂƐƚŚĞŚĂŝƌŽĨƚŚĞdĂdžŽŵŵŝƩĞĞǁŚŝĐŚŚĂƐĂƉƌŝŵĂƌLJƌŽůĞƚŽƐƵƉƉŽƌƚŐŽŽĚĨĞĚĞƌĂůĂŶĚƐƚĂƚĞƚĂdžƉŽůŝĐŝĞƐĂŶĚƉƌŽĐĞĚƵƌĞƐǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƚŽŽƉƉŽƐĞďĂĚŽŶĞƐŶƟŵĞƐƚŚĂƚĂƌĞǀĞƌLJĐŚĂůůĞŶŐŝŶŐĨŽƌƐƚĂƚĞďƵĚŐĞƚǁƌŝƚĞƌƐƐŚĞĂŶĚŽƵƌ ƚĂƚĞdĂdžŽŵŵŝƩĞĞŵĞŵďĞƌƐŚĞůƉĞĚƉƌĞǀĞŶƚƐŽŵĞǀĞƌLJďĂĚƚĂdžůĂǁƐĨƌŽŵďĞŝŶŐƉĂƐƐĞĚƚŚĂƚǁŽƵůĚŚĂǀĞŶĞŐĂƟǀĞůLJŝŵƉĂĐƚĞĚŽƵƌĐůŝĞŶƚƐĂŶĚŽƌŽƵƌĞŵƉůŽLJĞƌƐ

dŚƌŽƵŐŚŽƵƌ ŽĐŝĞƚLJ ƐŝŶǀŽůǀĞŵĞŶƚŝŶƐƚĂƚĞƉŽůŝƟĐƐĞĂŶŶŝŶĞĂŶĚ^WǁŝůůŚĞůƉƐŚĂƉĞƚŚĞĞĚƵĐĂƟŽŶůĂŶĚƐĐĂƉĞŝŶƚŚĞLJĞĂƌƐƚŽĐŽŵĞƚŚŝŶŬĞǀĞƌLJŽŶĞŬŶŽǁƐŚŽǁŝŵƉŽƌƚĂŶƚŝƚŝƐĨŽƌůĂďĂŵĂƚŽďĞƐƵƌĞƚŚĂƚǁĞŵŽŶŝƚŽƌĂŶĚŚĞůƉƐŚĂƉĞƐŵĂƌƚĚĞĐŝƐŝŽŶƐƚŽƐƉĞŶĚŽƵƌƚĂdžŵŽŶĞLJǁŝƐĞůLJǁŚĞŶŝƚĐŽŵĞƐƚŽƉƌĞͲltltͲϭϮϮͲLJĞĂƌĐŽŵŵƵŶŝƚLJĐŽůůĞŐĞƐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶKƵƌĂďŝůŝƚLJƚŽ ŵŽǀĞ ĨŽƌǁĂƌĚ ĞĐŽŶŽŵŝĐĂůůLJ ĂƐ Ă ƐƚĂƚĞ ĂŶĚ Ă ƉƌŽĨĞƐƐŝŽŶ ǁŝůů ŐƌĞĂƚůLJĚĞƉĞŶĚŽŶƚŚĞĞĚƵĐĂƟŽŶǁĞĐĂŶĚĞůŝǀĞƌƚŽŽƵƌƐƚĂƚĞ ƐĐŚŝůĚƌĞŶĨǁĞĚŽŶŽƚĚŽĂŐŽŽĚĞŶŽƵŐŚũŽďƚŽĞĚƵĐĂƚĞƚŚĞŵƉƌŽƉĞƌůLJ ǁĞǁŝůůĐĞƌƚĂŝŶůLJŚĂǀĞďƌĂŝŶĚƌĂŝŶǁŝƚŚŝŶŽƵƌŽǁŶƉƌŽĨĞƐƐŝŽŶŝŶůĂďĂŵĂ^ŽǁĞŶĞĞĚƚŽĮŐŚƚŚĂƌĚƚŽĞĚƵĐĂƚĞĂŶĚƌĞƚĂŝŶĞŶŽƵŐŚŽĨŽƵƌŐƌĂĚƵĂƚĞƐŝŶůĂďĂŵĂƚŽĮůůƚŚĞŵĂŶLJŶĞǁŚŝŐŚƚĞĐŚŶŽůŽŐLJĂŶĚƐĞƌǀŝĐĞũŽďƐƚŚĂƚĂƌĞĐŽŵŝŶŐŽƵƌǁĂLJdŚĞŐŽŽĚ ŶĞǁƐ ŝƐ ƚŚĂƚ ŐŽŽĚ ĂĐĐŽƵŶƚĂŶƚƐ ĂƌĞ ŝŶ ŚŝŐŚ ĚĞŵĂŶĚ ĂŶĚ LJŽƵƌ WĐĞƌƟĮĐĂƚĞ ƐǀĂůƵĞĐŽŶƟŶƵĞƐƚŽŐƌŽǁ

dŚĞĂŶĚůĂďĂŵĂ ƐůĞŐŝƐůĂƟǀĞůĞĂĚĞƌƐŚŝƉĨŽƌŵĞĚĂƚĂƐŬĨŽƌĐĞŝŶϮϬϭϱŝŶǁŚŝĐŚŽƵƌůĞŐŝƐůĂƚŽƌƐǁŝůůŵŽƌĞĂŶĚŵŽƌĞůŽŽŬƚŽŽƵƌKĂŶĚƚŚĞ^ŽĐŝĞƚLJƚŽĚŽǁŚĂƚŽƵƌƉƌŽĨĞƐƐŝŽŶĚŽĞƐďĞƐƚͲͲͲƚĂŬĞĂƐĞƚŽĨĮŶĂŶĐŝĂůŶƵŵďĞƌƐĂŶĚƉƌŽǀŝĚĞƵŶďŝĂƐĞĚĂŶĚŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬƵƌŝŶŐƚŚĞϮϬϭϱgtĞŐŝƐůĂƟǀĞ^ĞƐƐŝŽŶĞĂŶŶŝŶĞĂŶĚǁĞƌĞƐƉĞĐŝĮĐĂůůLJĂƐŬĞĚďLJĂƐƚĂƚĞƐĞŶĂƚŽƌƚŽůŽŽŬŽǀĞƌŚŝƐƉƌŽƉŽƐĞĚŇĂƚͲƌĂƚĞƚĂdžƉƌŽƉŽƐĂůĂŶĚƚƌLJ ƚŽƐŚŽŽƚŚŽůĞƐ ŝŶ ŝƚ tĞ ŝŶǀŽůǀĞĚ ŽƚŚĞƌ ^ŽĐŝĞƚLJ ^ƚĂƚĞ dĂdž ŽŵŵŝƩĞĞŵĞŵďĞƌƐ ĂƐ ƋƵŝĐŬůLJ ĂƐǁĞĐŽƵůĚƚŽŵĞĞƚƚŚŝƐĐŚĂůůĞŶŐĞŶĚǁĞĚŝĚŽƵƌũŽďĂŶĚĚŝĚƐŚŽŽƚƐŽŵĞŚŽůĞƐŝŶŝƚǁŚŝůĞĂƚƚŚĞƐĂŵĞƟŵĞƉƌŽƉŽƐŝŶŐǁĂLJƐƚŽŵĂŬĞŝƚĞĂƐŝĞƌĂŶĚŵŽƌĞĞƋƵŝƚĂďůĞdŚĞŐŽĂůǁĂƐŶŽƚƚŽƐƵƉƉŽƌƚŝƚŽƌŽƉƉŽƐĞƚŚĞƚĂdžďŝůůďƵƚƚŽǀĞƚŝƚĨŽƌƚŚŝƐŽŶĞůĞŐŝƐůĂƚŽƌͶŶŽƐƚƌŝŶŐƐĂƩĂĐŚĞĚĂŵĞŶĐŽƵƌĂŐĞĚƚŚĞƐĞĚĂLJƐƚŚĂƚǁĞŚĂǀĞůĞŐŝƐůĂƚŽƌƐƚŚĂƚƌĞĂůůLJǁĂŶƚƚŽŐĞƚŝƚƌŝŐŚƚďĞĨŽƌĞƚŚĞLJŝŶƚƌŽĚƵĐĞƚĂdž ůĞŐŝƐůĂƟŽŶ ŵĞǀĞŶŵŽƌĞƉƵŵƉĞĚĂƚƚŚĞĨĂĐƚƚŚĂƚĂƐĂƌĞƐƵůƚ ŽĨ ŽƵƌ ĐŽůůĞĐƟǀĞ ĞīŽƌƚƐ ƚŚĞƐĞ ůĞŐŝƐůĂƚŽƌƐ ŬŶŽǁ ŚŽǁŵƵĐŚ ǀĂůƵĞŽƵƌW^ŽĐŝĞƚLJ ƐŝŶĚĞƉĞŶĚĞŶƚĨĞĞĚďĂĐŬĐĂŶĂĚĚƚŽƚŚĞƐĞǀĞƌLJƐŝŐŶŝĮĐĂŶƚƉŽůŝĐLJĚĞĐŝƐŝŽŶƐŝŶǀŽůǀŝŶŐŵŽŶĞLJ

dŚĂŶŬƐ ƚŽĂůůŽĨLJŽƵƚŚĂƚƉĂƌƟĐŝƉĂƚĞ ŝŶůĂďĂŵĂWWǁŝƚŚƟŵĞĂŶĚŵŽŶĞLJ ůĞĂƌŶĞĚ Ă ůŽŶŐ ƟŵĞ ĂŐŽ ƚŚĂƚ ǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƉŽůŝƟĐƐ LJŽƵĐĂŶ ĐŚŽŽƐĞ ƚŽ ŐĞƚ ŝŶǀŽůǀĞĚ ƚŽďĞ ƐƵƌĞŐŽŽĚ ůĂǁƐĂŶĚ ƌĞŐƵůĂƟŽŶƐĂŶĚƉƌŽĐĞĚƵƌĞƐĂƌĞƉĂƐƐĞĚĂŶĚŚĞůƉŽƵƌŶĂƟŽŶĂŶĚƐƚĂƚĞŵŽǀĞĨŽƌǁĂƌĚŽƌũƵƐƚƐƚĂLJŽŶƚŚĞƐŝĚĞůŝŶĞƐĂŶĚďĞĐŽŵĞĂǀŝĐƟŵ

Editorrsquos Note Marty Abroms just completed his one-year tenure as chair of the

BCA and has been instrumental along with other ASCPA members in raising the

visibility of the Alabama Society as a key resource for both legislators and the

business community

Moving

Forwardwith theaSCPa rsquoS LegiSLative goaLS

Marty Abroms Alabama CPA PAC Chair

8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

11

AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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8

ƉůƵƌŝďƵƐƵŶƵŵdŚĞŵŽƩŽŽŶƚŚĞƌĞĂƚ^ĞĂůŽĨƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐŵĞĂŶƐŽƵƚŽĨŵĂŶLJ ŽŶĞ dŚĂƚƉĞƌĨĞĐƚůLJĚĞƐĐƌŝďĞƐƚŚĞƌŽůĞƚŚĂƚƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJƉůĂLJƐĨŽƌŝƚƐŵĞŵďĞƌƐĂƚƚŚĞůĂďĂŵĂ^ƚĂƚĞŚŽƵƐĞĂŶĚŝŶƚŚĞŚĂůůƐŽĨƚŚĞh^^ĞŶĂƚĞĂŶĚŽƵƐĞŽĨZĞƉƌĞƐĞŶƚĂƟǀĞƐdŚĞ^WƐƉĞĂŬƐŽŶLJŽƵƌďĞŚĂůĨ ďƌŝŶŐŝŶŐƚŚĞǀŽŝĐĞƐŽĨϲϴϬϬŵĞŵďĞƌƐŝŶƚŽƐŝŶŐůĞƉŽǁĞƌĨƵůĞdžƉƌĞƐƐŝŽŶ

ƚŝƐŽŶĞŽĨƚŚĞƵŶŝƋƵĞƐĞƌǀŝĐĞƐƚŚĞ^ŽĐŝĞƚLJƉƌŽǀŝĚĞƐŝƚƐŵĞŵďĞƌƐʹĂĐƟŶŐŽŶƚŚĞŝƌďĞŚĂůĨǁŝƚŚŐŽǀĞƌŶŵĞŶƚĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶ

ƚŚĞďĞŶĞĮƚƐŽĨƚŚŝƐůĂǁŽƌƚŚĂƚƌĞŐƵůĂƟŽŶĨŽƌWƐĨŽƌƚŚĞďƵƐŝŶĞƐƐĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐƚŚĞLJŚĂǀĞĂƐĐůŝĞŶƚƐĂŶĚĨŽƌƚŚĞďƵƐŝŶĞƐƐĐŽŵŵƵŶŝƚLJĂƐĂǁŚŽůĞ

tŝƚŚĐŽŵƉůĞdžŐůŽďĂůďƵƐŝŶĞƐƐĐŽŶĚƵĐƚĞĚĂůůŽǀĞƌŽƵƌƐƚĂƚĞůŝŬĞƚŚĞŽůĚĞŶƌĂŐŽŶŽƉƉĞƌWůĂŶƚŝŶĂŵĚĞŶŝƚŝƐǀŝƚĂůƚŚĂƚƚŚĞŝŶƚĞƌĞƐƚƐŽĨ^WŵĞŵďĞƌƐĂƌĞŵŽŶŝƚŽƌĞĚĂŶĚƉƌŽƚĞĐƚĞĚŶƚĞƌƉƌĞƚĂƟŽŶŽĨƌĞŐƵůĂƟŽŶƐŝŶǀŽůǀĞŵĞŶƚŝŶƚŚĞĐƌĞĂƟŽŶŽĨůĞŐŝƐůĂƟŽŶshepherding of new laws to passage and ŝŵƉůĞŵĞŶƚĂƟŽŶŶŽŶĞŽĨƚŚĞƐĞĐĂŶďĞ

ĂĐĐŽŵƉůŝƐŚĞĚďLJŽŶĞƉĞƌƐŽŶŽƌĞǀĞŶĂƐŵĂůůŐƌŽƵƉŽĨƉĞŽƉůĞƵƚƚŚĞ^WǁŽƌŬŝŶŐŝŶƉĂƌƚŶĞƌƐŚŝƉǁŝƚŚƚŚĞƵƐŝŶĞƐƐŽƵŶĐŝůŽĨůĂďĂŵĂĂŶĚŽƚŚĞƌůŝŬĞͲŵŝŶĚĞĚŐƌŽƵƉƐĐĂŶŵŽǀĞŵŽƵŶƚĂŝŶƐ

ALABAMA CPA PACzŽƵƌƉŽůŝƟĐĂůĂĐƟŽŶĐŽŵŵŝƩĞĞƵƐĞƐŵĞŵďĞƌĚŽŶĂƟŽŶƐƚŽƐƵƉƉŽƌƚƚŚĞĞůĞĐƟŽŶŽĨŽĸĐŝĂůƐǁŚŽƐŚĂƌĞƚŚĞ^ŽĐŝĞƚLJ ƐŝŶƚĞƌĞƐƚƐ

KEY PERSON NETWORKŽǁĚŽĞƐƚŚĞ^WŵƵƐƚĞƌƐƵƉƉŽƌƚĨŽƌƐƉĞĐŝĮĐůĞŐŝƐůĂƟŽŶKƌƚŽĚĞĨĞĂƚŽƚŚĞƌ

The ASCPA and Advocacy For youwith youabout you

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

11

AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

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In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

dĞůů ƵƐ ĂďŽƵƚ LJŽƵƌ ĨĂŵŝůLJ Ăŵ ƐŝŶŐůĞ ŚĂǀĞ Ă ǀĞƌLJ ƐƚƌŽŶŐ ĞdžƚĞŶĚĞĚĨĂŵŝůLJĂŶĚǁĞƐƉĞŶĚĂŐƌĞĂƚĚĞĂůŽĨƟŵĞƚŽŐĞƚŚĞƌ ůŽƚŽĨƟŵĞŝƐƐƉĞŶƚĚŽƟŶŐŽŶŵLJƚŚŝƌƚĞĞŶLJĞĂƌŽůĚŶŝĞĐĞĂŶĚƐĞǀĞŶƚĞĞŶLJĞĂƌŽůĚŶĞƉŚĞǁǁĂŶƚƚŚĞŵƚŽĚŽǁĞůůŝŶƐĐŚŽŽůĂŶĚƚŽŚĂǀĞĂŐƌĞĂƚĨƵƚƵƌĞďĞůŝĞǀĞĂůŝƩůĞĞŶĐŽƵƌĂŐĞŵĞŶƚŐŽĞƐĂůŽŶŐǁĂLJ

ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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DŽŶƚŐŽŵĞƌLJgt

9

ůĞŐŝƐůĂƟŽŶdŚĞĮƌƐƚĐŝƌĐůĞŽĨŝŶŇƵĞŶĐĞŝƐƚŚĞ^ŽĐŝĞƚLJ ƐltĞLJWĞƌƐŽŶEĞƚǁŽƌŬŽŵƉƌŝƐĞĚŽĨWƐǁŚŽŚĂǀĞĐůŽƐĞƉĞƌƐŽŶĂůŽƌďƵƐŝŶĞƐƐĐŽŶŶĞĐƟŽŶƐǁŝƚŚůĞŐŝƐůĂƚŽƌƐĂƚƚŚĞƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĞǀĞůƐƚŚĞŶĞƚǁŽƌŬŝƐĂƐŬĞĚƚŽŵĂŬĞĐĂůůƐĂŶĚĐŽŵŵƵŶŝĐĂƚĞƚŚĞ^W ƐƉŽŝŶƚŽĨǀŝĞǁƚŝƐƌĞŵĂƌŬĂďůLJĞīĞĐƟǀĞĞĚƵĐĂƟŶŐůĂǁŵĂŬĞƌƐŽŶŝƐƐƵĞƐĂīĞĐƟŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶ

LEGISLATORSrsquo TAX GUIDEƚ ƐĂƐŝŵƉůĞĐŽŶĐĞƉƚƉƌŽǀŝĚĞĂƌĞĂĚLJreference for legislators to share with their WƐŝŶƉƌĞƉĂƌŝŶŐĞĂĐŚLJĞĂƌ ƐƚĂdžƌĞƚƵƌŶƐdŚĞƵŝĚĞŝƐǁĞůĐŽŵĞĚĞĂĐŚLJĞĂƌĂŶĚWƐ

ŚĂǀĞďĞĞŶŬŶŽǁŶƚŽƌĞƋƵĞƐƚŵƵůƟƉůĞƉĂƐƚissues when having to untangle a thorny tax ŝƐƐƵĞ

STATE TAX COMMITTEEFEDERAL TAX COMMITTEE^WŵĞŵďĞƌƐƐĞƌǀĞŽŶĞĂĐŚŽĨƚŚĞƐĞĐŽŵŵŝƩĞĞƐĂŶĚĂƌĞĚĞĞƉůLJŝŶǀŽůǀĞĚŝŶƌĞŐƵůĂƌĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚƚŚĞĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞĂŶĚŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞdŚĞĨĂĐƚƚŚĂƚŵĞŵďĞƌƐĐĂŶƐŚĂƌĞƚŚŽƵŐŚƚƐĂďŽƵƚƉƌĂĐƟĐĂůĂƉƉůŝĐĂƟŽŶƐŽĨƉƌŽƉŽƐĞĚƌĞŐƵůĂƟŽŶƐŽƌŝŶƚĞƌƉƌĞƚĂƟŽŶƐŚĂƐƉƌŽǀĞŶŝŶǀĂůƵĂďůĞWŽŽƌůLJͲǁƌŝƩĞŶůĞŐŝƐůĂƟŽŶĐĂŶďĞ

ĂůƚĞƌĞĚĂŶĚĐŽŶƐĞƋƵĞŶĐĞƐĚŝƐĐƵƐƐĞĚďĞĨŽƌĞŐŽŝŶŐŝŶƚŽĞīĞĐƚ

WEEKLY LEGISLATIVE UPDATESŝƌŵŝŶŐŚĂŵůĂǁĮƌŵƌĂĚůĞLJƌĂŶƚŽƵůƚCumming provides regular SALT columns in ƚŚĞ^WŵĂŐĂnjŝŶĞŶĂĚĚŝƟŽŶƚŚĞLJǁƌŝƚĞǁĞĞŬůLJƐƵŵŵĂƌŝĞƐĨŽƌƚŚĞĚŝŐŝƚĂůŶĞǁƐůĞƩĞƌĚƵƌŝŶŐƚŚĞůĞŐŝƐůĂƟǀĞƐĞƐƐŝŽŶdŚŝƐŐŝǀĞƐLJŽƵƚŚĞŵĞŵďĞƌ ĂĨƌŽŶƚƌŽǁƐĞĂƚĂƐůĞŐŝƐůĂƟŽŶŵŽǀĞƐƚŚƌŽƵŐŚƚŚĞƉŝƉĞůŝŶĞzŽƵĐĂŶǀŽŝĐĞLJŽƵƌŽƉŝŶŝŽŶƚŚƌŽƵŐŚŽĸĐĞƌƐŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽƌ^WWƌĞƐŝĚĞŶƚĂŶĚKĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ

S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

11

AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

dŚĞdŽŽůŬŝƚ ƐŵĂŶLJƌĞƐŽƵƌĐĞƐǁŝůůŚĞůƉLJŽƵƌĞĂĐŚĐŽŶƐƵŵĞƌƐ ŝŶĂǀĂƌŝĞƚLJŽĨǁĂLJƐĞĚƵĐĂƚĞLJŽƵƌĐůŝĞŶƚƐƐƚƌĞĂŵůŝŶĞLJŽƵƌǁŽƌŬĂŶĚƌĞƐƉŽŶĚƚŽŽƉƉŽƌƚƵŶŝƟĞƐƚŽƉƌŽŵŽƚĞLJŽƵƌĞdžƉĞƌƟƐĞŝŶƚŚĞŵĞĚŝĂĂŶĚƉƵďůŝĐsŝƐŝƚŝƚƚŽĚĂLJƚŽŐƌŽǁLJŽƵƌƌĞĨĞƌƌĂůƐĂŶĚŵĂŬĞƚŚŝƐLJŽƵƌŵŽƐƚƐƵĐĐĞƐƐĨƵůƚĂdžƐĞĂƐŽŶLJĞƚ

12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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S U P P O R TEFLC H I L D R E Nat no costto you

The Alabama Opportunity Scholarship Fund is investing $12 million in scholarship funds to over 2200 children in 41 Alabama counties

Donate a portion of your Alabama income tax liability for a dollar-for-dollar tax credit to support these children

Visit alabamascholarshipfundorg for more information or call 2052067803

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

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12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

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dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

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ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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AICPA Offers NewCommunication

Tools for TaxSeason Topics

ŶŶƵĂůƵŶĐĞƌƚĂŝŶƚLJĂďŽƵƚ ƚŚĞ ƌĞŶĞǁĂůŽĨĞdžƉŝƌŝŶŐ ƚĂdžƉƌŽǀŝƐŝŽŶƐĂŶĚ ŚŽǁ ƚŚĞLJůů ĂīĞĐƚ LJŽƵƌ ƚĂdž ƐĞĂƐŽŶ ĐŽŵƉůŝĐĂƚĞƐ LJŽƵƌ ǁŽƌŬdŚĞW ŝƐ ŽīĞƌŝŶŐ Ă ƐƵŝƚĞŽĨ ĞĂƐLJͲƚŽͲƵƐĞ ƌĞƐŽƵƌĐĞƐ ƚŽ ƌĞĚƵĐĞLJŽƵƌǁŽƌŬůŽĂĚ ĂŶĚ ĞĚƵĐĂƚĞ LJŽƵƌ ĐůŝĞŶƚƐ dŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ ƐdŽŽůŬŝƚǁŝůůŚĞůƉLJŽƵĞƐƚĂďůŝƐŚLJŽƵƌƐĞůĨĂƐĂůĞĂĚŝŶŐƉƌŽǀŝĚĞƌŽĨƚĂdžƐĞƌǀŝĐĞƐĂůůLJĞĂƌůŽŶŐ

7 Resources to Conquer Concerns about ACA Tax Season and Extensions

DĂŶLJĞŵƉůŽLJĞƌƐĂƌĞƵŶĐůĞĂƌŽŶƚŚĞŝƌŽďůŝŐĂƟŽŶƐĂƐŶĞǁƌƵůĞƐĂŶĚ ƉĞŶĂůƟĞƐͿ ƚĂŬĞ ĞīĞĐƚ ĞůƉ ĂŶƐǁĞƌ ƋƵĞƐƟŽŶƐ ĂďŽƵƚ ǁŚĂƚƚŚĞLJŶĞĞĚƚŽĚŽƚŽĐŽŵƉůLJǁŝƚŚSmall Business ACA FAQs

Ɛ ƚŚĞ ƚŚƌĞƐŚŽůĚ ĨŽƌ ůĂƌŐĞĞŵƉůŽLJĞƌǁŝůů ƐŽŽŶĚƌŽƉ ƚŽϱϬ ĨƵůůͲƟŵĞĂŶĚĨƵůůͲƟŵĞĞƋƵŝǀĂůĞŶƚƐƐŽŵĞŵĂLJďĞƐƵƌƉƌŝƐĞĚƚŽĮŶĚƚŚĂƚĐĞƌƚĂŝŶƌƵůĞƐĂƉƉůLJƚŽƚŚĞŵƚ ƐŝŵƉŽƌƚĂŶƚƚŽŵĂŬĞƐƵƌĞĐůŝĞŶƚƐĂƌĞĂǁĂƌĞŽĨƚŚĞĚĞĮŶŝƟŽŶŽĨĂůĂƌŐĞĞŵƉůŽLJĞƌƵŶĚĞƌƚŚĞůĂǁʹĞĂƐLJƚŽĚŽǁŝƚŚƚŚĞŶĞǁďƌŽĐŚƵƌĞDo I Need to Provide InsuranceDĞĂŶǁŚŝůĞ ŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐŶĞĞĚƚŽďĞĂǁĂƌĞŽĨŚŽǁƚŚĞŵĂLJĂīĞĐƚƚŚĞŵĂƐƚŚĞƉĞŶĂůƚLJ ĨŽƌ ůĂĐŬŝŶŐĐŽǀĞƌĂŐĞ ŝƐƐůĂƚĞĚƚŽŝŶĐƌĞĂƐĞϮͲƉĂŐĞƐƵŵŵĂƌLJĂŶĚĚĞƚĂŝůĞĚampYƐ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐůŝĞŶƚƐǁŝůůŚĂǀĞƋƵĞƐƟŽŶƐĂďŽƵƚǁŚŝĐŚƚĂdžůĂǁƐǁŝůůĂīĞĐƚ ƚŚĞŵĚƵĐĂƚĞ ƚŚĞŵǁŝƚŚ ƚŚĞdĂdžgtĂǁ^ŶĂƉƐŚŽƚ

ǁŚŝĐŚŚŝŐŚůŝŐŚƚƐŬĞLJƉƌŽǀŝƐŝŽŶƐĂŶĚĚŝƐĐƵƐƐĞƐƚĂdžͲƐĂǀŝŶŐƟƉƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĐŽŶĐĞƌŶƐĨŝŶĨŽƌŵĂƟŽŶƚŽĐŽŵƉůĞƚĞĂƌĞƚƵƌŶŝƐŶŽƚĂǀĂŝůĂďůĞ ŝŶƟŵĞĨŽƌƉƌŝůϭϴĞĚƵĐĂƟŶŐĐůŝĞŶƚƐĂďŽƵƚǁŚĂƚĂƚĂdžĞdžƚĞŶƐŝŽŶŵĞĂŶƐŝƐĂůƐŽŝŵƉŽƌƚĂŶƚ

ϱĂƐLJtĂLJƐƚŽZĂŝƐĞzŽƵƌWƌĂĐƟĐĞƐWƌŽĮůĞ

tŝƚŚŝŶ ƚŚĞ dĂdž WƌĂĐƟƟŽŶĞƌ Ɛ dŽŽůŬŝƚ ĂƌĞ ĐƵƐƚŽŵŝnjĂďůĞ ŵĂƚĞƌŝĂůƐŝŶƚĞŶĚĞĚ ƚŽ ŚĞůƉ LJŽƵ ƌĞĂĐŚ ƉŽƚĞŶƟĂů ĐůŝĞŶƚƐ ĂŶĚ ďĞ ƌĞĂĚLJ ĨŽƌďƵƐŝŶĞƐƐŽƉƉŽƌƚƵŶŝƟĞƐƚŚĂƚĐĂŶƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƚĂŶLJƟŵĞ

ϭDĂŶLJŐƌŽƵƉƐŝŶLJŽƵƌĐŽŵŵƵŶŝƚLJǁŽƵůĚǁĞůĐŽŵĞĂŶĞdžƉĞƌƚƐƉĞĂŬĞƌůŝŬĞLJŽƵŽƌLJŽƵƌƐƚĂīͿƚŽďƌŝŶŐƚŚĞŵƵƉƚŽƐƉĞĞĚŽŶƚĂdžĐŚĂŶŐĞƐhƐĞƚŚĞzĞĂƌͲŶĚdĂdžWůĂŶŶŝŶŐWŽǁĞƌWŽŝŶƚĂŶĚŵŽĚŝĨLJ ŝƚ ǁŝƚŚ ůŽĐĂůͲ Žƌ ƐƚĂƚĞͲƐƉĞĐŝĮĐ ŝŶĨŽƌŵĂƟŽŶ ŽŶƵƐƚŽŽů ƌĞǀŝĞǁ ƚŚĞ ǀĞŶƚͲŝŶͲĂͲŽdž ĐŚĞĐŬůŝƐƚ ĨŽƌ ƉƌĞƐĞŶƚĂƟŽŶƐƚŽŵĂŬĞƚŚĞůŽŐŝƐƟĐƐĞĂƐŝĞƌ Ϳ

ϮtŚĂƚĐĂŶLJŽƵƐĂLJŽƌƐĞŶĚĂƐĂĨŽůůŽǁƵƉƚŽƐŽŵĞŽŶĞǁŚŽĂƐŬƐǁŚĂƚLJŽƵĚŽ ĞŶĚƚŚĞŵĂďƌŽĐŚƵƌĞĂďŽƵƚŚŽǁLJŽƵĐĂŶŚĞůƉƚŚĞŵƉƌĞƉĂƌĞĨŽƌůŝĨĞ ƐŝŵƉŽƌƚĂŶƚŵŽŵĞŶƚƐǁŝƚŚLJĞĂƌͲƌŽƵŶĚƐĞƌǀŝĐĞƐ

ϯdǁĞĞƚĂŶĚďĞƚǁĞĞƚĞĚʹŝƚ ƐĞĂƐLJǁŝƚŚŽǀĞƌϭϬϬƌĞĂĚLJͲƚŽͲŐŽƚĂdžƚǁĞĞƚƐůŝŬĞƚŚŝƐŽŶĞtŚĂƚĐĂŶůŽƐƐŚĂƌǀĞƐƟŶŐĚŽĨŽƌyou Ask your local CPA if it makes sense to help reduce your

taxbitezŽƵĐĂŶƌĞƉƵƌƉŽƐĞƚŚĞƐĞĨŽƌƵƐĞŽŶgtŝŶŬĞĚŶĂŶĚampĂĐĞŬ

ϰĞĂƌĞƐŽƵƌĐĞĨŽƌLJŽƵƌůŽĐĂůĂŶĚƌĞŐŝŽŶĂůŵĞĚŝĂDŽĚŝĨLJĂŶĚ ƐĞŶĚ ƚŚĞ ŝŶĐůƵĚĞĚŵĞĚŝĂ ƌĞůĞĂƐĞ ƚŚĂƚ ĂĚĚƌĞƐƐĞƐĮůŝŶŐƐĞĂƐŽŶŝƐƐƵĞƐZĞǀŝĞǁƚŚĞƐĞƟƉƐĨŽƌŵĞĚŝĂŝŶƚĞƌǀŝĞǁƐƚŽŐĞƚƐƚĂƌƚĞĚ

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12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

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dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

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ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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12

In 2014 I wrote ldquodŚĞtŚĞĞůƐƌĞampĂůůŝŶŐŽīƚŚĞtĂŐŽŶĂƚƚŚĞZ^ ƉŽŝŶƟŶŐŽƵƚƚŚĂƚƚŚĞZ^ŝƐŝŶƐĞƌŝŽƵƐƚƌŽƵďůĞĮŶĂŶĐŝĂůůLJŽǁĞĐĂƌĞŽǁĞĐĂƌĞ ŝĨ ƚŚĞ Z^ĐĂŶŶŽƚĐŽůůĞĐƚƚŚĞŵŽŶĞLJƚŽĨƵŶĚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚdŚĂƚǁĂƐƚŚĞƋƵĞƐƟŽŶ ǁĞŶƚŽŶReddit twice as a result and according to people who know a lot more about this than I we had about 1000000 reads with

ϳϱϬϬƵƉǀŽƚĞƐĂŶĚŽǀĞƌϯϬϬϬƋƵĞƐƟŽŶƐdŚŽƐĞƚŚĂƚǁĂŶƚƚŚĞĨĞĚĞƌĂůŐŽǀĞƌŶŵĞŶƚƚŽĨĂŝůǁĞƌĞǀĞƌLJĞdžĐŝƚĞĚĂŶĚĐŚĞĞƌĞĚŽŶƚŚŝƐƉĞƌƐƉĞĐƟǀĞdŚŽƐĞƚŚĂƚŚĂĚƐƚƵĚĞŶƚůŽĂŶƐĐĂƌĞĂďŽƵƚƚŚŝŶŐƐůŝŬĞĚĞĨĞŶƐĞƐŽĐŝĂůƐĞĐƵƌŝƚLJƚƌĂŶƐƉŽƌƚĂƟŽŶĞƚĐǁĞƌĞĐŽŶĐĞƌŶĞĚ

Itrsquos a year later and thIs Is whatrsquos happenIng now

^ĞǀĞŶĨŽƌŵĞƌŶƚĞƌŶĂůZĞǀĞŶƵĞ^ĞƌǀŝĐĞĐŽŵŵŝƐƐŝŽŶĞƌƐĚĂƟŶŐďĂĐŬƚŽƚŚĞltĞŶŶĞĚLJĂĚŵŝŶŝƐƚƌĂƟŽŶŚĂǀĞǁƌŝƩĞŶĂũŽŝŶƚůĞƩĞƌƚŽƚŚĞůĞĂĚĞƌƐŽĨŽŶŐƌĞƐƐ ƐĂƉƉƌŽƉƌŝĂƟŽŶƐĐŽŵŵŝƩĞĞƐƵƌŐŝŶŐƚŚĞŵƚŽƌĞĐŽŶƐŝĚĞƌƉƌŽƉŽƐĞĚĐƵƚƐŝŶƚŚĞďƵĚŐĞƚĨŽƌƚŚĞĂŐĞŶĐLJƚŚĞLJŽŶĐĞƌĂŶ

dŚĞLJ ŶŽƚĞĚ ƚŚĂƚ ƚŚĞ ĐŽŵŵŝƩĞĞƐ ŚĂǀĞ ƉƌŽƉŽƐĞĚ ƚŽ ƌĞĚƵĐĞ ƚŚĞZ^ ƐĮƐĐĂůLJĞĂƌϮϬϭϱďƵĚŐĞƚŽĨΨϭϬϵďŝůůŝŽŶďLJΨϴϯϴŵŝůůŝŽŶ ŝŶƚŚĞŽƵƐĞǀĞƌƐŝŽŶŽĨƚŚĞďƵĚŐĞƚĂŶĚΨϰϳϬŵŝůůŝŽŶŝŶƚŚĞ^ĞŶĂƚĞǀĞƌƐŝŽŶdŚĞLJƉŽŝŶƚĞĚŽƵƚƚŚĂƚƚŚĞďƵĚŐĞƚĐƵƚƐǁŽƵůĚďĞƚŚĞƐŝdžƚŚLJĞĂƌŝŶĂƌŽǁĨŽƌƚŚĞZ^

dŚĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĨŽƌ ƚŚĞ Z^ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞLJĞĂƌƐƚŽƚĂůΨϭϮďŝůůŝŽŶŵŽƌĞƚŚĂŶĂϭϳƉĞƌĐĞŶƚĐƵƚĨƌŽŵƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶ ĨŽƌ ϮϬϭϬ ǁƌŽƚĞ ƚŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐEŽŶĞ ŽĨ ƵƐ ĞǀĞƌ ĞdžƉĞƌŝĞŶĐĞĚ ŶŽƌ ĂƌĞ ǁĞ ĂǁĂƌĞ ŽĨ ĂŶLJ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ŽĨ ƚŚŝƐ ŵĂŐŶŝƚƵĚĞ ŽǀĞƌ ƐƵĐŚ ĂƉƌŽůŽŶŐĞĚƉĞƌŝŽĚŽĨƟŵĞ

dŚĞ ĨŽƌŵĞƌ Z^ ĐŽŵŵŝƐƐŝŽŶĞƌƐ ƐŝŐŶŝŶŐ ƚŚĞ ůĞƩĞƌ ŝŶĐůƵĚĞĚDŽƌƟŵĞƌD ĂƉůŝŶ ǁŚŽ ƐĞƌǀĞĚ ĨƌŽŵ ϭϵϲϭ ƚŽ ϭϵϲϰ ^ŚĞůĚŽŶ^ ŽŚĞŶ ϭϵϲϱͲϭϵϲϵͿ gtĂǁƌĞŶĐĞ ŝďďƐ ϭϵϴϲͲϭϵϴϵͿ ampƌĞĚd ŽůĚďĞƌŐ ƌ ϭϵϴϵͲϭϵϵϮͿ ^ŚŝƌůĞLJ WĞƚĞƌƐŽŶ ϭϵϵϮͲϭϵϵϯͿDĂƌŐĂƌĞƚ D ZŝĐŚĂƌĚƐŽŶ ϭϵϵϯͲϭϵϵϳͿ ĂŶĚ ŚĂƌůĞƐ K ZŽƐƐŽƫϭϵϵϳͲϮϬϬϮͿ

KǀĞƌƚŚĞůĂƐƚĮŌLJLJĞĂƌƐŶŽŶĞŽĨƵƐŚĂƐĞǀĞƌǁŝƚŶĞƐƐĞĚĂŶLJƚŚŝŶŐůŝŬĞǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚƚŽ ƚŚĞ Z^ĂƉƉƌŽƉƌŝĂƟŽŶƐŽǀĞƌ ƚŚĞ ůĂƐƚĮǀĞ LJĞĂƌƐ ĂŶĚ ƚŚĞ ŝŵƉĂĐƚ ƚŚĞƐĞ ĂƉƉƌŽƉƌŝĂƟŽŶƐ ƌĞĚƵĐƟŽŶƐ ĂƌĞŚĂǀŝŶŐŽŶŽƵƌ ƚĂdžƐLJƐƚĞŵ ƚŚĞLJǁƌŽƚĞdŚĞ ŝŵƉĂĐƚŽŶƚŚĞ Z^ŽĨƚŚĞƐĞƌĞĚƵĐƟŽŶƐŝƐƚŚĂƚƚŚĞZ^ŚĂƐůŽƐƚĂƉƉƌŽdžŝŵĂƚĞůLJϭϱϬϬϬ

ĨƵůůͲƟŵĞ ĞŵƉůŽLJĞĞƐ ƚŚƌŽƵŐŚ ĂƩƌŝƟŽŶ ŽǀĞƌ ƚŚĞ ůĂƐƚ ĮǀĞ LJĞĂƌƐǁŝƚŚŵŽƌĞůŽƐƐĞƐůŝŬĞůLJŝŶƚŚĞĐƵƌƌĞŶƚĮƐĐĂůLJĞĂƌƵŶůĞƐƐŽŶŐƌĞƐƐƌĞǀĞƌƐĞƐƚŚĞĨƵŶĚŝŶŐƚƌĞŶĚ

dŚĞLJƐĂŝĚƚŚĞLJĨŽƵŶĚƚŚĞƌĞĚƵĐƟŽŶƐŝŶZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐĚŝĸĐƵůƚƚŽƵŶĚĞƌƐƚĂŶĚ ŝŶ ůŝŐŚƚŽĨ ƚŚĞ ĨĂĐƚ ƚŚĂƚ Ăƚ ƚŚĞ ƐĂŵĞƟŵĞ ƚŚĞƐĞƌĞĚƵĐƟŽŶƐŚĂǀĞŽĐĐƵƌƌĞĚŽŶŐƌĞƐƐƌĞƉĞĂƚĞĚůLJŚĂƐƉĂƐƐĞĚŵĂũŽƌƚĂdžůĞŐŝƐůĂƟŽŶƐƵďƐƚĂŶƟĂůůLJŝŶĐƌĞĂƐŝŶŐƚŚĞZ^ǁŽƌŬůŽĂĚ

dŚĞ Z^ƉĞƌƐŽŶŶĞů ƌĞĚƵĐƟŽŶƐ ĐŽŵĞĂƚĂƟŵĞǁŚĞŶ ƚŚĞ Z^ ŝƐƐƚƌĞƚĐŚĞĚ ƚŽ ƚŚĞ ďƌĞĂŬŝŶŐ ƉŽŝŶƚ ƚŽ ĐŽƉĞǁŝƚŚ ƚĂdž ĞŶĨŽƌĐĞŵĞŶƚĐŚĂůůĞŶŐĞƐĂƩƌŝďƵƚĂďůĞƚŽŐůŽďĂůĂŶĚĚŽŵĞƐƟĐĐŚĂŶŐĞƐƚŚĂƚĂƌĞŝŵƉĂĐƟŶŐŽƵƌƚĂdžƐLJƐƚĞŵ ǁƌŽƚĞƚŚĞĨŽƌŵĞƌĐŽŵŵŝƐƐŝŽŶĞƌƐƚŝƐĐůĞĂƌƚŽĞĂĐŚŽĨƵƐƚŚĂƚƚŚĞZ^ĂƉƉƌŽƉƌŝĂƟŽŶƐƌĞĚƵĐƟŽŶƐŽǀĞƌƚŚĞ ůĂƐƚĮǀĞLJĞĂƌƐŵĂƚĞƌŝĂůůLJ ĂŶĚĂĚǀĞƌƐĞůLJĂīĞĐƚ ƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĂƐƐŝƐƚƚĂdžƉĂLJĞƌƐǁŚŽĂƌĞƚƌLJŝŶŐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐĂƐǁĞůůĂƐƚŚĞĂďŝůŝƚLJŽĨƚŚĞZ^ƚŽĚĞƚĞĐƚĂŶĚĚĞƚĞƌƚĂdžƉĂLJĞƌƐǁŚŽŚĂǀĞŶŽƚĐŽŵƉůŝĞĚǁŝƚŚƚŚĞŝƌƚĂdžŽďůŝŐĂƟŽŶƐ

Ăŵ ĂŵĞĚŝĂƚŽƌ ĂŶĚ ŶĞŐŽƟĂƚŽƌ ƐƉĞĂŬĞƌ ĂŶĚǁƌŝƚĞƌ ϭϬ ŬƐĂŶĚŽǀĞƌ ϰϬƉƌĞƐĞŶƚĂƟŽŶƐ Ă LJĞĂƌͿ ĂŶĚ Ă ůĞĂĚĞƌƐŚŝƉĚĞǀĞůŽƉĞƌƚŽĚĂLJ ǁŚŽ ĂůƐŽ ĐŽŶĚƵĐƚƐ ďƵƐŝŶĞƐƐ ǀĂůƵĂƟŽŶ ƌĞǀŝĞǁƐ DLJŵĞĚŝĂƟŽŶƐĂŶĚŶĞŐŽƟĂƟŽŶƐĂƌĞďƵƐŝŶĞƐƐ ƚŽďƵƐŝŶĞƐƐďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚŝŶďƵƐŝŶĞƐƐĞƐ DŽƐƚŽĨŵLJďƵƐŝŶĞƐƐƚŽŐŽǀĞƌŶŵĞŶƚ ǁŽƌŬ ŝƐ ǁŝƚŚ ƚŚĞ Z^ Ăŵ ƵƐƵĂůůLJ ŝŶǀŽůǀĞĚ ǁŝƚŚƐƟĐŬŝĞƌƐŝƚƵĂƟŽŶƐƌĞůĂƚĞĚƚŽZ^ŝƐƐƵĞƐǁŽƌŬǁŝƚŚƚŚĞƉĂƌƟĞƐƚŽĐŽŵĞĂƌĞĂƐŽŶĂďůĞƐŽůƵƟŽŶ

ŽǁĞǀĞƌ ŽǀĞƌ ƚŚĞ ƉĂƐƚ ĨŽƵƌ LJĞĂƌƐ ĂƐ Ă ĐŽŶƐƵůƚĂŶƚ ƐĞĞŵŽƌĞƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐ ůĂĐŬ ŽĨ ĂƉƉƌŽƉƌŝĂƚĞ ĚĞǀĞůŽƉŵĞŶƚ ďLJ ƚŚĞ Z^ƚŽ ĨƵůůLJ ĚĞǀĞůŽƉ ŝƐƐƵĞƐ ǁŚŝĐŚ ĐĂƵƐĞƐ ƚĂdžƉĂLJĞƌƐ ƚŽ ƐƵīĞƌ ůĂĐŬ

what happens If the

Us tax systemImplodes

DŝĐŚĂĞůƌĞŐŽƌLJDŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt

13

ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

14

Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

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ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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ŽĨ ƚƌĂŝŶŝŶŐ ƐŽ Z^ ĞŵƉůŽLJĞĞƐ ŚĂǀĞ ƚŽ ďĞ ĞĚƵĐĂƚĞĚ ŽŶ ĂƐƉĞĐƚƐ ŽĨ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƚŚĞ ůĂǁĂŶĚŽƚŚĞƌ ŝƐƐƵĞƐĂƚ ƚŚĞ Z^ Ĩ ƚŚŝƐĐŽŶƟŶƵĞƐ Ăŵ ĐŽŶĐĞƌŶĞĚ ĂďŽƵƚ ǁŚĂƚ ƚŚŝƐ ŵĞĂŶƐ ƚŽ ŽƵƌ ƐŽĐŝĞƚLJ ĂƐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŝůůĐŽŶƟŶƵĞƚŽĚĞĐůŝŶĞĂƐĨĂŝƚŚŝƐůŽƐƚŝŶƚŚĞƐLJƐƚĞŵ

ŶĂƐƐŽĐŝĂƚĞŽĨŵŝŶĞƚǁŽĚŽŽƌƐĚŽǁŶĨƌŽŵŵLJŽĸĐĞͿǁĞŶƚƚŽƌĞĞĐĞŝŶƚŚĞůĂƚĞϮϬϬϬ ƐĨŽƌĂLJĞĂƌƚŽŚĞůƉƚŚĞƌĞĞŬƚĂdžĂƵƚŚŽƌŝƚLJĞĚŝĚŚŝƐũŽďĞdžƉůŽƌŝŶŐ ƐLJƐƚĞŵŝĐ ŝƐƐƵĞƐĂŶĚǀĂƌŝŽƵƐ ĨŽƌŵƐ tŚĞŶŚĞ ƌĞƚƵƌŶĞĚĂƐŬĞĚŚŝŵǁŚĂƚŚĞƚŚŽƵŐŚƚŽĨƚŚĞƐŝƚƵĂƟŽŶŝŶƌĞĞĐĞ ĞƐĂŝĚƚŚĂƚƌĞĞĐĞǁĂƐŐŽŝŶŐƚŽŝŵƉůŽĚĞĂƐŬĞĚŚŝŵǁŚLJĞƐĂŝĚƚŚĂƚƚŚĞƌĞĞŬĐŝƚŝnjĞŶƌLJŚĂĚďĂƐŝĐĂůůLJƐƚŽƉƉĞĚƉĂLJŝŶŐŵŽƐƚŽĨƚŚĞŝƌƚĂdžĞƐďĞĐĂƵƐĞƚŚĞƐLJƐƚĞŵĐŽƵůĚŶŽůŽŶŐĞƌĞŶĨŽƌĐĞĂĐƟŽŶƐŐŝǀĞŶƚŚĞůĂĐŬŽĨĞŶĨŽƌĐĞŵĞŶƚand faith in the tax authority

dŚĞůĂƐƚLJĞĂƌƚŚĞZ^ĂĐƚƵĂůůLJǁĂƐƉĂŝĚďLJŽŶŐƌĞƐƐƚŽĞdžƉůŽƌĞƚŚĞŝƐƐƵĞŽĨǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐϮϬϬϲ dŚĂƚ ƐƌŝŐŚƚϵLJĞĂƌƐĂŐŽ ƚƚŚĂƚƟŵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁĂƐĂƚϴϯй dŚĞZ^ƵƐĞĚƚŽĞdžƉůŽƌĞƚŚŝƐŝƐƐƵĞĂŶŶƵĂůůLJƌĞĞĐĞǁĂƐĂƚĂďŽƵƚϱϬйďĞĨŽƌĞƚŚĞLJĚĞĨĂƵůƚĞĚ

KŶůLJŚĂůĨŽĨƚŚĞĐĂůůƐĨƌŽŵƚĂdžƉĂLJĞƌƐůĂƐƚĮůŝŶŐƐĞĂƐŽŶǁĞƌĞĂŶƐǁĞƌĞĚďLJ ƚŚĞ Z^ Ž LJŽƵ ƚŚŝŶŬ ƚŚŝƐ ŝƐ ŝŶĐƌĞĂƐŝŶŐ Žƌ ĚĞĐƌĞĂƐŝŶŐ ǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞǁŽƵůĚĂƌŐƵĞǀŽůƵŶƚĂƌLJĐŽŵƉůŝĂŶĐĞŝƐĚƌŽƉƉŝŶŐtĞĚŽŶƚŬŶŽǁďLJŚŽǁŵƵĐŚĂŶĚƚŚĞZ^ŝƐĐŽŶƟŶƵŝŶŐƚŽďĞƵŶĚĞƌĨƵŶĚĞĚdŚĞůĂƚĞƐƚŶƵŵďĞƌƐĂƌĞƉƌĞƐĞŶƚĞĚĂďŽǀĞ

dŚĞ ƋƵĞƐƟŽŶǁĞ ŚĂǀĞ ƚŽ ĂƐŬ ŝƐ ĚŽ ǁĞ ĐĂƌĞ Ĩ ǁĞ ĚŽ ǁĞ ŶĞĞĚ ƚŽůĞƚ ŽƵƌ ůĞŐŝƐůĂƟǀĞ ƌĞƉƌĞƐĞŶƚĂƟǀĞƐ ŬŶŽǁ ƚŚĂƚ ǁĞ ĚŽ ĂŶĚ ĂƐŬ ƚŚĂƚƚŚĞ Z^ďĞƉƌŽƉĞƌůLJ ĨƵŶĚĞĚ ĨǁĞĚŽŶƚǁĞĚĞƐĞƌǀĞƚŽ ůŝǀĞǁŝƚŚƚŚĞĐŽŶƐĞƋƵĞŶĐĞƐtŚĂƚĚŽLJŽƵƚŚŝŶŬ

ZĞƉƌŝŶƚĞĚ ǁŝƚŚ ƚŚĞ ƉĞƌŵŝƐƐŝŽŶ ŽĨ ƚŚĞ ĂƵƚŚŽƌ dŚŝƐ ĂƌƟĐůĞ ŽƌŝŐŝŶĂůůLJĂƉƉĞĂƌĞĚ ĂƐ Ă ďůŽŐ ƉŽƐƟŶŐwwwmikegregcomblog on November

12 2015 Mr Gregory provides helpful commentaries each week on

technical and leadership topics for CPAs He worked for the IRS for

Ϯϴ LJĞĂƌƐ ŚŽůĚƐ ƚŚĞ s ĚĞƐŝŐŶĂƟŽŶ ŝƐ Ă ƋƵĂůŝĮĞĚ ŵĞĚŝĂƚŽƌ ĨŽƌ ƚŚĞMinnesota Supreme Court and is an accredited senior appraiser

through the American Society of Appraisers He can be reached through

DŝĐŚĂĞůƌĞŐŽƌLJŽŶƐƵůƟŶŐgtgt651-633-5311 or mgmikegregcom

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Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

dĞůů ƵƐ ĂďŽƵƚ LJŽƵƌ ĨĂŵŝůLJ Ăŵ ƐŝŶŐůĞ ŚĂǀĞ Ă ǀĞƌLJ ƐƚƌŽŶŐ ĞdžƚĞŶĚĞĚĨĂŵŝůLJĂŶĚǁĞƐƉĞŶĚĂŐƌĞĂƚĚĞĂůŽĨƟŵĞƚŽŐĞƚŚĞƌ ůŽƚŽĨƟŵĞŝƐƐƉĞŶƚĚŽƟŶŐŽŶŵLJƚŚŝƌƚĞĞŶLJĞĂƌŽůĚŶŝĞĐĞĂŶĚƐĞǀĞŶƚĞĞŶLJĞĂƌŽůĚŶĞƉŚĞǁǁĂŶƚƚŚĞŵƚŽĚŽǁĞůůŝŶƐĐŚŽŽůĂŶĚƚŽŚĂǀĞĂŐƌĞĂƚĨƵƚƵƌĞďĞůŝĞǀĞĂůŝƩůĞĞŶĐŽƵƌĂŐĞŵĞŶƚŐŽĞƐĂůŽŶŐǁĂLJ

ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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Where did you grow up Ăŵ Ă ŶĂƟǀĞ ŽĨƵƚůĞƌ ŽƵŶƚLJ ďƵƚ ŵŽǀĞĚ ƚŽ DŽŶƚŐŽŵĞƌLJǁŚĞŶ ǁĂƐĂďŽƵƚ ƐĞǀĞŶLJĞĂƌƐŽĨĂŐĞ ǁĂƐďůĞƐƐĞĚ ƚŽ ŐƌŽǁ ƵƉ ŝŶ Ă ĨĂŵŝůLJ ŽĨ ĞůĞǀĞŶĐŚŝůĚƌĞŶ ĮǀĞ ďŽLJƐ ĂŶĚ Ɛŝdž ŐŝƌůƐ ŽǁĞǀĞƌ ŝĨ LJŽƵ ĂƐŬ ŵLJ ŵŽƚŚĞƌ ƐŚĞ ǁŽƵůĚ ƉƌŽƵĚůLJƉƌŽĐůĂŝŵƚŚĂƚƐŚĞŝƐƚŚĞŵŽƚŚĞƌŽĨƚŚŝƌƚĞĞŶŶĞǀĞƌŚĂĚƚŚĞƉůĞĂƐƵƌĞŽĨŵĞĞƟŶŐƚǁŽŽĨŵLJƐŝďůŝŶŐƐǁŚŽƉĂƐƐĞĚĂǁĂLJĂƚĂǀĞƌLJLJŽƵŶŐĂŐĞ

DLJĨĂŵŝůLJǁĂƐƉŽŽƌĂŶĚǁĞůŝǀĞĚŝŶŽŶĞŽĨƚŚĞŚŽƵƐŝŶŐƉƌŽũĞĐƚƐŝŶDŽŶƚŐŽŵĞƌLJDLJŵŽƚŚĞƌ ĂůƚŚŽƵŐŚ ƐŚĞ ĚŝĚ ŶŽƚ ŐƌĂĚƵĂƚĞ ŚŝŐŚ ƐĐŚŽŽůĂůǁĂLJƐ ďĞůŝĞǀĞĚ ŝŶ ƚŚĞ ǀĂůƵĞ ŽĨ ĞĚƵĐĂƟŽŶĂŶĚ ĞŶĐŽƵƌĂŐĞĚ Ăůů ŚĞƌ ĐŚŝůĚƌĞŶ ƚŽ ŐĞƚ ĂŶĞĚƵĐĂƟŽŶ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁŚĞƌĞ ǁĞůŝǀĞĚĚŝĚŶŽƚĚĞƚĞƌŵŝŶĞǁŚŽǁĞǁĞƌĞŽƌǁŚŽǁĞĐŽƵůĚďĞĐŽŵĞĐĂŶƌĞŵĞŵďĞƌŽŶŵĂŶLJŽĐĐĂƐŝŽŶƐ ŚĞƌ ƚĞůůŝŶŐŵĞ ŚŽǁ ƐŚĞ ĚĞƐŝƌĞĚ ƚŽĮŶŝƐŚƐĐŚŽŽůďƵƚŚĞƌĨĂƚŚĞƌŵLJŐƌĂŶĚĨĂƚŚĞƌͿĚŝĚŶŽƚďĞůŝĞǀĞƚŚĂƚŐŝƌůƐŶĞĞĚĞĚĂŶĞĚƵĐĂƟŽŶƐŚĞǁĂƐ ŽŶůLJ ĂůůŽǁĞĚ ƚŽ ĐŽŵƉůĞƚĞ ƚŚĞ ŶŝŶƚŚŐƌĂĚĞ ^ŚĞ ĂůƐŽ ƚŽůĚ ƵƐ ƚŚĂƚ ǁĞ ĐŽƵůĚ ĚŽĂŶLJƚŚŝŶŐǁĞƐĞƚŽƵƌŵŝŶĚƐƚŽĂŶĚ ŝŶƐƟůůĞĚ ŝŶƵƐƚŚĞǀĂůƵĞŽĨĂŐƌĞĂƚǁŽƌŬĞƚŚŝĐŽŌĞŶŚĞĂƌŚĞƌƐĂLJŝŶŐEŽŵĂƩĞƌǁŚĂƚLJŽƵƌŽĐĐƵƉĂƟŽŶĂůǁĂLJƐ ĚŽ LJŽƵƌ ďĞƐƚ Ĩ LJŽƵ ĂƌĞ Ă ŇŽŽƌƐǁĞĞƉĞƌ ƚŚĞŶďĞƚŚĞďĞƐƚŇŽŽƌƐǁĞĞƉĞƌLJŽƵĐĂŶďĞ ^Ž ƚŽĂŐƌĞĂƚĞdžƚĞŶƚǁŚŽ Ăŵ ŝƐĂĚŝƌĞĐƚ ƌĞƐƵůƚŽĨŵLJŵŽƚŚĞƌ Ɛ ƚĞĂĐŚŝŶŐƐĂŶĚĞŶĐŽƵƌĂŐĞŵĞŶƚ

tŚĞŶĚŝĚLJŽƵĚĞĐŝĚĞŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌ ĚĞĐŝĚĞĚŽŶĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌŝŶŚŝŐŚƐĐŚŽŽůƚǁĂƐĚƵƌŝŶŐŚŝŐŚƐĐŚŽŽůƚŚĂƚƚŽŽŬŵLJĮƌƐƚŬŬĞĞƉŝŶŐ ĐůĂƐƐ ĂŶĚĚĞǀĞůŽƉĞĚ Ă ĨŽŶĚŶĞƐƐ ĨŽƌ ƚŚĞ ƐƵďũĞĐƚ ŚĞĂƌĚ ĂƉƌĞƐĞŶƚĂƟŽŶďLJĂWǁŚŽƐĞŶĂŵĞŚĂƐůŽŶŐďĞĞŶĨŽƌŐŽƩĞŶͿĚƵƌŝŶŐĂŶĂƐƐĞŵďůLJŝŶŚŝŐŚƐĐŚŽŽůǁŚŽƐƉŽŬĞĂďŽƵƚŚŝƐƉĂƚŚƚŽďĞĐŽŵŝŶŐĂWĂŶĚŚŝƐĐĂƌĞĞƌ ƌĞŵĞŵďĞƌŚŽǁĐŚĂůůĞŶŐŝŶŐŚĞƐĂŝĚ ŝƚǁĂƐ ƚŽƉĂƐƐ ƚŚĞWĞdžĂŵĂŶĚ ĨĞǁƉĞŽƉůĞƉĂƐƐĞĚ ƚŚĞĞdžĂŵŝŶĂƟŽŶŽŶ ƚŚĞĮƌƐƚ ƚƌLJ ĞĂůƐŽĚĞƐĐƌŝďĞĚƚŚĞǁŽƌŬƚŚĂƚŚĞĚŝĚ dŚŝƐ ŝŶĐƌĞĂƐĞĚŵLJ ŝŶƚĞƌĞƐƚĞǀĞŶŵŽƌĞĂŶĚĚĞĐŝĚĞĚƚŚĂƚǁĂŶƚĞĚƚŽŐŽƚŽĐŽůůĞŐĞĂŶĚŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐ ĚŝĚŶƚŬŶŽǁǁŚĞƚŚĞƌǁŽƵůĚĞǀĞƌƐŝƚĨŽƌĂŶĚƉĂƐƐƚŚĞĞdžĂŵƉĂƐƐŝŶŐƚŚĞƚĞƐƚƐĞĞŵĞĚůŝŬĞĂŶŝŶƐƵƌŵŽƵŶƚĂďůĞƚĂƐŬͿďƵƚĚŝĚŬŶŽǁƚŚĂƚǁĂŶƚĞĚƚŽďĞĂŶĂĐĐŽƵŶƚĂŶƚ

dĞůůƵƐĂďŽƵƚLJŽƵƌƵŶĚĞƌŐƌĂĚƵĂƚĞĞdžƉĞƌŝĞŶĐĞtŚĞƌĞĚŝĚLJŽƵĂƩĞŶĚĐŽůůĞŐĞ ŽďƚĂŝŶĞĚŵLJƵŶĚĞƌŐƌĂĚƵĂƚĞ ĚĞŐƌĞĞ Ăƚ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJĂƚDŽŶƚŐŽŵĞƌLJ ǁĂƐĂůƐŽĞŵƉůŽLJĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJ ǁĂƐ ĂǁŽƌŬ ƐƚƵĚLJ ƐƚƵĚĞŶƚ ĨŽƌ ĂƐŚŽƌƚƟŵĞŝŶƚŚĞĚĞĂŶ ƐŽĸĐĞŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐǁŚĞƌĞƌ tŝůůŝĂŵůĂƌŬŝůůͿƐĞƌǀĞĚĂƐ ĚĞĂŶ ĂŶĚDƌƐDĂĐŬĂůLJŶ DĂĐŬŝĞͿ ŽLJůĞƐǁĂƐ ŚŝƐ ƐĞĐƌĞƚĂƌLJ ƌ ůĂƌŬ ĂŶĚDƌƐ ŽLJůĞƐĂƉƉĂƌĞŶƚůLJ ůŝŬĞĚ ŵLJ ǁŽƌŬ ĞƚŚŝĐ ĂŶĚ ůĂƚĞƌŽīĞƌĞĚŵĞĂƉĂƌƚͲƟŵĞƉŽƐŝƟŽŶĂƐĂ^ĞĐƌĞƚĂƌLJǁŽƌŬŝŶŐĞǀĞŶŝŶŐƐŝŶƚŚĞĞĂŶ ƐKĸĐĞƵƌŝŶŐŵLJĮƌƐƚƚǁŽLJĞĂƌƐŽĨĐŽůůĞŐĞĂƩĞŶĚĞĚƐĐŚŽŽůĨƵůůͲƟŵĞĂŶĚǁŽƌŬĞĚƉĂƌƚͲƟŵĞĂƚƚŚĞƐĐŚŽŽů ƚŽŽŬ Ă LJĞĂƌ Žī ƚŽ ĞĂƌŶ ŵŽŶĞLJ ĨŽƌ ƐĐŚŽŽůĂŶĚǁŽƌŬĞĚĂƚ ^ƚDĂƌŐĂƌĞƚ ƐŽƐƉŝƚĂů ŝŶ ƚŚĞƉŚĂƌŵĂĐLJtŚĞŶƌĞƚƵƌŶĞĚƚŽƐĐŚŽŽůǁĂƐƌĞŚŝƌĞĚďLJƚŚĞƵŶŝǀĞƌƐŝƚLJƚŽǁŽƌŬŝŶƚŚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŌĞƌƚŚĞĮƌƐƚƋƵĂƌƚĞƌ ŽďƚĂŝŶĞĚĂ ĨƵůůͲƟŵĞ ƉŽƐŝƟŽŶ ŝŶ ƚŚĞ ĞƉĂƌƚŵĞŶƚ ŽĨĐŽŶŽŵŝĐƐDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐdŚĞĚĞƉĂƌƚŵĞŶƚǁĂƐ ůĂƚĞƌƐƉůŝƚ ŝŶƚŽ ƚǁŽƐĞƉĂƌĂƚĞĚĞƉĂƌƚŵĞŶƚƐǁŽƌŬĞĚĨƵůůͲƟŵĞĂŶĚĂƩĞŶĚĞĚƐĐŚŽŽů ĨƵůůͲƟŵĞ Ăƚ ŶŝŐŚƚ Ɛ LJŽƵ ĐĂŶ ƐĞĞŵLJũŽƵƌŶĞLJŚĂĚŵĂŶLJĐƌŽŽŬƐĂŶĚƚƵƌŶƐďƵƚǁĂƐĚĞƚĞƌŵŝŶĞĚƚŽĮŶŝƐŚƐĐŚŽŽůŐƌĂĚƵĂƚĞĚĨƌŽŵ ƵďƵƌŶ hŶŝǀĞƌƐŝƚLJ Ăƚ DŽŶƚŐŽŵĞƌLJ ŝŶĞĐĞŵďĞƌ ϭϵϴϮ ĚŝĚŶƚ ŝŵŵĞĚŝĂƚĞůLJ ďĞŐŝŶǁŽƌŬŝŶŐ ŝŶŵLJĮĞůĚ DŽƐƚŽĨ ƚŚĞĐŽŵƉĂŶŝĞƐ ŝŶƚĞƌǀŝĞǁĞĚ ǁŝƚŚ ǁĂŶƚĞĚ ƐŽŵĞŽŶĞ ǁŚŽ

ŶŽƚŽŶůLJŚĂĚƚŚĞĞĚƵĐĂƟŽŶďƵƚĂůƐŽĞdžƉĞƌŝĞŶĐĞǁŽƌŬŝŶŐ ŝŶĂĐĐŽƵŶƟŶŐhŶĨŽƌƚƵŶĂƚĞůLJ ĚŝĚŶƚŚĂǀĞǁŽƌŬŝŶŐĞdžƉĞƌŝĞŶĐĞŝŶŵLJĮĞůĚ

tŚĂƚ ĚŝĚ LJŽƵ ĚŽ ĨŽůůŽǁŝŶŐ ŐƌĂĚƵĂƟŽŶ ĐŽŶƟŶƵĞĚ ƚŽ ǁŽƌŬ Ăƚ ƚŚĞƵŶŝǀĞƌƐŝƚLJĂƐĂŶĂĚŵŝŶŝƐƚƌĂƟǀĞƐĞĐƌĞƚĂƌLJ ĨŽƌĂƉƉƌŽdžŝŵĂƚĞůLJ ƚǁŽLJĞĂƌƐ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨDĂŶĂŐĞŵĞŶƚĂŶĚDĂƌŬĞƟŶŐĂŶĚ ŝŶƚŚĞĞƉĂƌƚŵĞŶƚŽĨĐŽŶŽŵŝĐƐdŚĞŶĚĞĐŝĚĞĚƚŽĂƉƉůLJƚŽŐƌĂĚƵĂƚĞƐĐŚŽŽůƚŽĨƵƌƚŚĞƌŵLJĞĚƵĐĂƟŽŶĂƉƉůŝĞĚƚŽĂŶĚǁĂƐĂĐĐĞƉƚĞĚĂƚůĂďĂŵĂΘDhŶŝǀĞƌƐŝƚLJŝŶEŽƌŵĂůůĂďĂŵĂǁŚĞƌĞŽďƚĂŝŶĞĚĂŶDĐŽŶĐĞŶƚƌĂƟŶŐŝŶĂĐĐŽƵŶƟŶŐƵƌŝŶŐŐƌĂĚƵĂƚĞƐĐŚŽŽů ǁŽƌŬĞĚĂƐĂŐƌĂĚƵĂƚĞĂƐƐŝƐƚĂŶƚ ŝŶƚŚĞƐĐŚŽŽů ƐůŝďƌĂƌLJĂŶĚĂůƐŽƐĞƌǀĞĚĂƐĂƚĞĂĐŚŝŶŐĂƐƐŝƐƚĂŶƚǁŚĞƌĞƚĂƵŐŚƚƉƌŝŶĐŝƉůĞƐŽĨĂĐĐŽƵŶƟŶŐĂŶĚǁŽƌŬĞĚŝŶƚŚĞĂĐĐŽƵŶƟŶŐůĂďampŽůůŽǁŝŶŐŐƌĂĚƵĂƟŽŶǁĂƐĞŵƉůŽLJĞĚŝŶĂŶƵŵďĞƌŽĨũŽďƐŶŽŶĞŽĨǁŚŝĐŚǁĞƌĞŝŶŵLJĮĞůĚǁŽƌŬĞĚĂƐĂƐĂůĞƐĐůĞƌŬǁŽƌŬĞĚĂƐĂƚĞŵƉĂŶĚĂƐĂŶŽĸĐĞŵĂŶĂŐĞƌĨŽƌĂĐŽŶƐƚƌƵĐƟŽŶ

meet Christine

ŚƌŝƐƟŶĞĂƌĚĞŶDeputy Chief Examiner

Alabama Department of

Examiners of Public Accounts

15

ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

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ĐŽŵƉĂŶLJŶƵŵďĞƌŽĨĞŵƉůŽLJĞƌƐƚŽůĚŵĞǁĂƐŽǀĞƌƋƵĂůŝĮĞĚŽǁĞǀĞƌ ĐŽŶƟŶƵĞĚƚŽďĞůŝĞǀĞƚŚĂƚǁŽƵůĚŽŶĞĚĂLJůĂŶĚĂũŽďŝŶĂĐĐŽƵŶƟŶŐDLJĂĚǀŝĐĞ ƚŽ ƚŚŽƐĞ ǁŚŽŵŝŐŚƚ ĮŶĚ ƚŚĞŵƐĞůǀĞƐ ŝŶ ƐŝŵŝůĂƌ ĐŝƌĐƵŵƐƚĂŶĐĞƐ ŝƐnever quit

ŽǁŚĂƐLJŽƵƌĐĂƌĞĞƌƉĂƚŚĚĞǀĞůŽƉĞĚdŚƌŽƵŐŚƚŚĞLJĞĂƌƐĂƉƉůŝĞĚĨŽƌĂŶĚƚŽŽŬŶƵŵĞƌŽƵƐĞdžĂŵŝŶĂƟŽŶƐĨŽƌĞŵƉůŽLJŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŽĨůĂďĂŵĂŌĞƌ Ă ŶƵŵďĞƌ ŽĨ ƵŶƐƵĐĐĞƐƐĨƵů ĂƩĞŵƉƚƐ ůĂŶĚĞĚ Ă ƉŽƐŝƟŽŶǁŝƚŚ ƚŚĞĞƉĂƌƚŵĞŶƚŽĨdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐŝŶƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶĂƐĂŶĐĐŽƵŶƚƐdžĂŵŝŶĞƌǁŽƌŬĞĚĂŶƵŵďĞƌŽĨLJĞĂƌƐĐŽŶĚƵĐƟŶŐĂƵĚŝƚƐŝŶ ǁĞƐƚ ůĂďĂŵĂ ĂŶĚ ƌĞůŽĐĂƚĞĚ ƚŽ ƚŚĞ DŽŶƚŐŽŵĞƌLJ ŽĸĐĞ ĂŶĚ ďĞŐĂŶĐŽŶĚƵĐƟŶŐƋƵĂůŝƚLJĐŽŶƚƌŽůƌĞǀŝĞǁĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŶĂĚĚŝƟŽŶǁĂƐĂůƐŽ ƌĞƐƉŽŶƐŝďůĞ ĨŽƌ ƌĞƐŽůǀŝŶŐ ŝƐƐƵĞƐ ŽŶ ĂƵĚŝƚƐ ŝŶĐůƵĚŝŶŐ ƌĞƐĞĂƌĐŚŝŶŐƐƚĂƚĞĂŶĚ ůŽĐĂů ůĂǁƐĂŶĚŽŶ ƚŚĞĂƉƉůŝĐĂƟŽŶŽĨĂĐĐŽƵŶƟŶŐĂŶĚĂƵĚŝƟŶŐƐƚĂŶĚĂƌĚƐ

ůƚŚŽƵŐŚƉƵďůŝĐ ƐƉĞĂŬŝŶŐǁĂƐ ŶĞǀĞƌǁŚĂƚ ĐŽŶƐŝĚĞƌĞĚŵLJ ĨŽƌƚĞ ǁĂƐƚĂƐŬĞĚ ƚŽ ƌĞƉƌĞƐĞŶƚ ƚŚĞ ĚĞƉĂƌƚŵĞŶƚ ŽŶ ŵĂŶLJ ŽĐĐĂƐŝŽŶƐ Ăƚ ǀĂƌŝŽƵƐĐŽŶĨĞƌĞŶĐĞƐ ŚĂǀĞ ƉĂƌƟĐŝƉĂƚĞĚ ĂƐ Ă ůĞĐƚƵƌĞƌ Ăƚ ƚƌĂŝŶŝŶŐ ĐŽŶĨĞƌĞŶĐĞƐŝŶƐŝĚĞĂŶĚŽƵƚƐŝĚĞŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚDLJƐƵƉĞƌǀŝƐŽƌƐŚĂǀĞĂůǁĂLJƐďĞĞŶǀĞƌLJƐƵƉƉŽƌƟǀĞĂŶĚĂůůŽǁĞĚŵĞƚŽĚĞǀĞůŽƉŝŶǁĂLJƐƚŚĂƚŶĞǀĞƌƚŚŽƵŐŚƚƉŽƐƐŝďůĞǀĞŶǁŚĞŶĚŝĚŶƚƚŚŝŶŬƚŚĂƚǁĂƐĂďůĞŽƌƌĞĂĚLJƚŽƚĂŬĞŽŶĂƉĂƌƟĐƵůĂƌ ƚĂƐŬ ƐĂLJŝŶŐŶŽǁĂƐŶŽƚĂŶŽƉƟŽŶďĞĐĂƵƐĞ ĚŝĚŶƚǁĂŶƚ ƚŽĚŝƐĂƉƉŽŝŶƚ ƚŚĞŵŽƌŵLJƐĞůĨ ůĞĂƌŶĞĚŚŽǁ ƚŽǁŽƌŬŽƵƚƐŝĚĞŵLJĐŽŵĨŽƌƚnjŽŶĞ

dŚŝƐ ĞdžƉĞƌŝĞŶĐĞ ǁŽƵůĚ ůĂƚĞƌ ƉƌŽǀŝĚĞ ŵĞ ǁŝƚŚ ƚŚĞ ŶĞĐĞƐƐĂƌLJ ƐŬŝůůƐ ƚŽƚƌĂŶƐŝƟŽŶĨƌŽŵĂŶĂƐƐŝƐƚĂŶƚĚŝƌĞĐƚŽƌ ŝŶ ƚŚĞŽƵŶƚLJƵĚŝƚŝǀŝƐŝŽŶŽĨ ƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽŝƌĞĐƚŽƌŽĨZĞƐĞĂƌĐŚĂŶĚWƌŽĨĞƐƐŝŽŶĂůĞǀĞůŽƉŵĞŶƚĂŶĚƚŽǁŚĞƌĞŶŽǁƐĞƌǀĞĂƐĞƉƵƚLJŚŝĞĨdžĂŵŝŶĞƌ tŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚƚƌĞŵĞŶĚŽƵƐŽƉƉŽƌƚƵŶŝƟĞƐĨŽƌŐƌŽǁƚŚ

What have been the biggest changes in the profession during your career dŚĞŶĞĂƌĐŽůůĂƉƐĞŽĨƚŚĞĮŶĂŶĐŝĂůŵĂƌŬĞƚŚĂƐƉůĂĐĞĚƚŚĞƉƌŽĨĞƐƐŝŽŶƵŶĚĞƌĂŐƌĞĂƚĚĞĂůŽĨƐĐƌƵƟŶLJƐĂƌĞƐƵůƚƚŚĞƌĞŚĂǀĞďĞĞŶĂůŽƚŽĨĐŚĂŶŐĞƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂůƉƌŽŶŽƵŶĐĞŵĞŶƚƐŽǀĞƌƚŚĞůĂƐƚƐĞǀĞƌĂůLJĞĂƌƐŶĂĚĚŝƟŽŶŐƌĞĂƚĞƌ ĨŽĐƵƐ ŚĂƐ ďĞĞŶ ƉůĂĐĞĚ ŽŶ ƉƌŽĨĞƐƐŝŽŶĂů ĞƚŚŝĐƐ ƚĞĐŚŶŽůŽŐLJ ĂŶĚĂƐƐĞƐƐŝŶŐƌŝƐŬƐ

tŚĂƚŚĂƐƐƵƌƉƌŝƐĞĚLJŽƵƚŚĞŵŽƐƚĂƐLJŽƵƌĐĂƌĞĞƌŚĂƐĞǀŽůǀĞĚ ŚĂǀĞďĞĞŶǁŝƚŚ ƚŚĞĚĞƉĂƌƚŵĞŶƚ ĨŽƌ Ă ůŝƩůĞŽǀĞƌ ƚǁĞŶƚLJͲƐĞǀĞŶLJĞĂƌƐ EĞǀĞƌ ŝŶŵLJǁŝůĚĞƐƚĚƌĞĂŵĚŝĚƚŚŝŶŬƚŚĂƚǁŽƵůĚďĞǁŚĞƌĞĂŵŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚƚŽĚĂLJ ŚĂǀĞŚĂĚƚŚĞŽƉƉŽƌƚƵŶŝƚLJƚŽǁŽƌŬǁŝƚŚĂŶĚĂĐƌŽƐƐĂůůĚŝǀŝƐŝŽŶƐŝŶƚŚĞĚĞƉĂƌƚŵĞŶƚĂŶĚŝŶŵĂŶLJĚŝīĞƌĞŶƚƌŽůĞƐ dŚĞƐĞĞdžƉĞƌŝĞŶĐĞƐŚĂǀĞĐŽŶƚƌŝďƵƚĞĚƐŝŐŶŝĮĐĂŶƚůLJƚŽŵLJĐĂƌĞĞƌĚĞǀĞůŽƉŵĞŶƚ

DLJŐŽĂůŚĂƐĂůǁĂLJƐďĞĞŶƚŽĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĂŵƚƌƵůLJŚŽŶŽƌĞĚĂŶĚďůĞƐƐĞĚƚŽďĞŚĞƌĞ

tŚLJĚŝĚLJŽƵĞůĞĐƚƚŽƐĞƌǀĞŝŶŐŽǀĞƌŶŵĞŶƚtŚĞŶďĞŐĂŶŵLJĐĂƌĞĞƌǁŝƚŚƚŚĞĚĞƉĂƌƚŵĞŶƚĚŽŶƚƚŚŝŶŬƌĞĂůůLJƵŶĚĞƌƐƚŽŽĚŚŽǁŐŽǀĞƌŶŵĞŶƚǁŽƌŬĞĚEŽƌĚŝĚ ŚĂǀĞĂŶĂƉƉƌĞĐŝĂƟŽŶ ĨŽƌ ƚŚĞƉĞŽƉůĞǁŚŽǁŽƌŬ ŝŶ ƚŚĞ ǀĂƌŝŽƵƐŽĸĐĞƐŝŶŐŽǀĞƌŶŵĞŶƚǁŚĞƚŚĞƌĂƚƚŚĞƐƚĂƚĞŽƌůŽĐĂůůĞǀĞůtŽƌŬŝŶŐĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƉƌŽǀŝĚĞĚŵĞǀĂůƵĂďůĞŝŶƐŝŐŚƚŽŶƐŽŵĞĐŚĂůůĞŶŐĞƐƚŚĞƐĞŝŶĚŝǀŝĚƵĂůƐĨĂĐĞgtĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐĐŽŶƐƚĂŶƚůLJĐŚĂŶŐĞĂŶĚŐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐŽǀĞƌŶŵĞŶƚĞŵƉůŽLJĞĞƐĂůƐŽŚĂǀĞƚŽďĞŐŽŽĚƐƚĞǁĂƌĚƐŽĨŐŽǀĞƌŶŵĞŶƚƌĞƐŽƵƌĐĞ dĂdžĚŽůůĂƌƐĂƌĞůŝŵŝƚĞĚĂŶĚŵƵƐƚďĞƵƐĞĚĂƉƉƌŽƉƌŝĂƚĞůLJĂŶĚǁŝƐĞůLJƐĞdžĂŵŝŶĞƌƐŽĨƉƵďůŝĐĂĐĐŽƵŶƚƐŝƚŝƐŽƵƌĚƵƚLJƚŽĞŶƐƵƌĞƚŚĂƚƚĂdžĚŽůůĂƌƐĂƌĞƵƐĞĚĨŽƌĂƉƉƌŽƉƌŝĂƚĞ

ƉƵƌƉŽƐĞƐĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚůĂǁƐĂŶĚƌĞŐƵůĂƟŽŶƐďĞůŝĞǀĞƚŚĂƚƚŚŝƐĚĞƉĂƌƚŵĞŶƚƉƌŽǀŝĚĞƐĂǀĂůƵĂďůĞƐĞƌǀŝĐĞƚŽƚŚĞĐŝƟnjĞŶƐŽĨůĂďĂŵĂĂŶĚĐŽŶƐŝĚĞƌŝƚĂŶŚŽŶŽƌƚŽǁŽƌŬŽŶƚŚĞŝƌďĞŚĂůĨ

ŽǁĚŽĞƐŵĞŵďĞƌƐŚŝƉďĞŶĞĮƚLJŽƵĂƐĂŐŽǀĞƌŶŵĞŶƚW tŚĞŶƉĂƐƐĞĚƚŚĞ W ĞdžĂŵŵĞŵďĞƌƐŚŝƉ ŝŶ ƚŚĞ ^ŽĐŝĞƚLJ ƐĞĞŵĞĚ ůŝŬĞ ƚŚĞ ŶĞdžƚ ůŽŐŝĐĂůƐƚĞƉ ǀŽůƵŶƚĞĞƌĞĚƚŽƉĂƌƟĐŝƉĂƚĞŽŶĂĨĞǁĐŽŵŵŝƩĞĞƐ DĞŵďĞƌƐŚŝƉŝŶƚŚĞ^ŽĐŝĞƚLJŚĞůƉƐŵĞƚŽŬĞĞƉƵƉǁŝƚŚĐƵƌƌĞŶƚƚƌĞŶĚƐŝŶƚŚĞƉƌŽĨĞƐƐŝŽŶĂŶĚƉƌŽǀŝĚĞƐŽƉƉŽƌƚƵŶŝƟĞƐƚŽĞĂƌŶĐŽŶƟŶƵŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƟŽŶ

tŚĂƚ ŬĞĞƉƐ LJŽƵ ŝŶƐƉŝƌĞĚ ĂŶĚŵŽƟǀĂƚĞĚ ĞĂĐŚ ĚĂLJ ǀĞƌLJ ĚĂLJ ůĞĂƌŶƐŽŵĞƚŚŝŶŐŶĞǁdŚŝƐĐŽŶƟŶƵŽƵƐůĞĂƌŶŝŶŐƉƌŽĐĞƐƐĞdžĐŝƚĞƐĂŶĚŵŽƟǀĂƚĞƐŵĞĂĚŵŝƚĂŵďŝĂƐĞĚďƵƚďĞůŝĞǀĞƚŚĂƚǁŽƌŬĨŽƌƚŚĞďĞƐƚĚĞƉĂƌƚŵĞŶƚŝŶƐƚĂƚĞŐŽǀĞƌŶŵĞŶƚĂŶĚǁŝƚŚƐŽŵĞŽĨƚŚĞďĞƐƚƉĞŽƉůĞĐĂŶŚĂƌĚůLJǁĂŝƚƚŽƐĞĞǁŚĂƚ ƐŶĞdžƚ

tŚĂƚĂƌĞ ƚŚĞďŝŐŐĞƐƚ ĐŚĂůůĞŶŐĞƐ ĨĂĐŝŶŐ ƚŚĞƉƌŽĨĞƐƐŝŽŶ ƌŝŐŚƚŶŽǁ ĨƌŽŵLJŽƵƌƉĞƌƐƉĞĐƟǀĞǁŝƚŚ ƚŚĞdžĂŵŝŶĞƌƐŽĨWƵďůŝĐĐĐŽƵŶƚƐ The biggest ĐŚĂůůĞŶŐĞƐĨĂĐŝŶŐƚŚĞƉƌŽĨĞƐƐŝŽŶƌŝŐŚƚŶŽǁĂƌĞƚŚĞĞdžƉůŽƐŝŽŶŽĨĚĂƚĂďŝŐĚĂƚĂͿƌĂƉŝĚĐŚĂŶŐĞƐŝŶƚĞĐŚŶŽůŽŐLJĂŶĚƉƌŽĚƵĐŝŶŐĂƵĚŝƚƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŝŶĐůƵĚŝŶŐ ƚŚĞ ĐŽŶĐĞƉƚ ŽĨ ĐŽŶƟŶƵŽƵƐ ĂƵĚŝƟŶŐ Ŷ ƚŽĚĂLJ Ɛ ĞŶǀŝƌŽŶŵĞŶƚƉĞŽƉůĞƐĞĞŵƚŽŚĂǀĞĂŶĞǀĞƌĞŶĚŝŶŐƚŚŝƌƐƚĨŽƌŝŶĨŽƌŵĂƟŽŶĂŶĚƚŚĞLJƚĞŶĚƚŽǁĂŶƚĞǀĞƌLJƚŚŝŶŐƌŝŐŚƚŶŽǁdŚĞƌĞŝƐƐŽŵƵĐŚŝŶĨŽƌŵĂƟŽŶĂǀĂŝůĂďůĞƚŚĂƚƚƌĂĚŝƟŽŶĂůĂƵĚŝƚŵĞƚŚŽĚŽůŽŐŝĞƐĂƌĞƐŝŵƉůLJŶŽƚĞīĞĐƟǀĞdŚĞĚĞƉĂƌƚŵĞŶƚŚĂƐƚŽĮŶĚŵŽƌĞĞĸĐŝĞŶƚǁĂLJƐƚŽĂƵĚŝƚƚŚĞŝŶĨŽƌŵĂƟŽŶƚŚĂƚŝƐĂǀĂŝůĂďůĞĂŶĚƚŽĂĐƋƵŝƌĞƚŚĞŶĞĐĞƐƐĂƌLJƚĞĐŚŶŽůŽŐLJƐŽƚŚĂƚĂƵĚŝƚƐĐĂŶďĞĐŽŵƉůĞƚĞĚĨĂƐƚĞƌ ůů ŽĨ ƚŚŝƐ ŵƵƐƚ ďĞ ĂĐĐŽŵƉůŝƐŚĞĚ ǁŝƚŚ ƐƚƌŝĐƚ ĂĚŚĞƌĞŶĐĞ ƚŽ ƚŚĞƉƌŽĨĞƐƐŝŽŶĂů ƐƚĂŶĚĂƌĚƐ ^ŝŶĐĞ ĂƵĚŝƚƐ ĂƌĞ ĐŽŶĚƵĐƚĞĚ ĂŌĞƌ ƚƌĂŶƐĂĐƟŽŶƐĂŶĚĞǀĞŶƚƐŚĂǀĞƚĂŬĞŶƉůĂĐĞ ŝƚ ŝƐŚĂƌĚƚŽĞŶǀŝƐŝŽŶĂĚĂLJǁŚĞŶĂŶĂƵĚŝƚĐŽƵůĚďĞĐŽŵƉůĞƚĞĚĂŶĚƉƵďůŝƐŚĞĚǁŝƚŚŝŶĚĂLJƐŽƌƉĞƌŚĂƉƐŚŽƵƌƐĂŌĞƌƚŚĞĮƐĐĂůLJĞĂƌŚĂƐĐŽŶĐůƵĚĞĚEŽŽŶĞǁĂŶƚƐŽƌĚĞƐŝƌĞƐĂŶĂƵĚŝƚƌĞƉŽƌƚƚŚĂƚŝƐƐĞǀĞƌĂůŵŽŶƚŚƐŽƌĞǀĞŶĂLJĞĂƌĂŌĞƌƚŚĞĐůŽƐĞŽĨƚŚĞĮƐĐĂůLJĞĂƌ

ŶĂĚĚŝƟŽŶƚŽƚŚĞĐŚĂůůĞŶŐĞƐŵĞŶƟŽŶĞĚĂďŽǀĞƚŚĞĚĞƉĂƌƚŵĞŶƚĂůƐŽŚĂƐĂŶĞĞĚĨŽƌĨƵŶĚŝŶŐDŽƐƚŽĨƚŚĞĚĞƉĂƌƚŵĞŶƚ ƐďƵĚŐĞƚŝƐĨŽƌƐƚĂīĂŶĚǁĞŚĂǀĞƌĞĐĞŝǀĞĚƋƵŝƚĞĂĨĞǁďƵĚŐĞƚĐƵƚƐŝŶƚŚĞƉĂƐƚĨĞǁLJĞĂƌƐdŚŝƐůĂĐŬŽĨĨƵŶĚŝŶŐĂīĞĐƚƐŽƵƌĂďŝůŝƚLJ ƚŽ ƌĞƚĂŝŶ ƐƚĂīĂŶĚ ƚŽĂĐƋƵŝƌĞĞƋƵŝƉŵĞŶƚĂŶĚŽƚŚĞƌƌĞƐŽƵƌĐĞƐŶĞĞĚĞĚƚŽƚĂŬĞĂĚǀĂŶƚĂŐĞŽĨƚĞĐŚŶŽůŽŐŝĐĂůĂĚǀĂŶĐĞƐ

tŚĂƚ ĚŽ LJŽƵ ĚŽ ƚŽ ƌĞůĂdž ĂǁĂLJ ĨƌŽŵ ƚŚĞ ŽĸĐĞ ŐĞƚ Ă ŐƌĞĂƚ ĚĞĂů ŽĨƉůĞĂƐƵƌĞ ĂŶĚ ƌĞůĂdžĂƟŽŶ ĨƌŽŵǁĂƚĐŚŝŶŐ ŽůĚŵŽǀŝĞƐ ĂůƐŽ ĞŶũŽLJ ŐŽŝŶŐƚŽ ƉůĂLJƐ ĂŶĚ ŽĐĐĂƐŝŽŶĂůůLJ ĂƩĞŶĚŝŶŐ ƐLJŵƉŚŽŶLJ ƉĞƌĨŽƌŵĂŶĐĞƐ ĞŶũŽLJƉĂƌƟĐŝƉĂƟŶŐŝŶƚŚĞĐŚŽŝƌ ƌĞĂĚŝŶŐĂŐŽŽĚŬĂŶĚĐŽŽŬŝŶŐǁŽƵůĚůŝŬĞƚŽƚƌĂǀĞůĞdžƚĞŶƐŝǀĞůLJǁŚĞŶƌĞƟƌĞ

What keeps you up at night DLJŐŽĂůŝƐƚŽĂůǁĂLJƐĚŽĂŐŽŽĚũŽďĨŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚ^ŽĂŵĂůǁĂLJƐĐŽŶĐĞƌŶĞĚĂďŽƵƚǁŚĞƚŚĞƌĂŵĚŽŝŶŐĂŐŽŽĚũŽďĮŶĚŵLJƐĞůĨĂƐŬŝŶŐƋƵĞƐƟŽŶƐůŝŬĞƐƚŚĞƌĞƐŽŵĞƚŚŝŶŐƚŚĂƚŽƌƚŚĞĚĞƉĂƌƚŵĞŶƚĐĂŶĚŽďĞƩĞƌƐƚŚĞĚĞƉĂƌƚŵĞŶƚŵĂŬŝŶŐƚŚĞďĞƐƚƵƐĞŽĨŝƚƐƌĞƐŽƵƌĐĞƐŝĚŚĂŶĚůĞƚŚĞƐŝƚƵĂƟŽŶĂƉƉƌŽƉƌŝĂƚĞůLJ

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ƐƚŚĞƌĞĂŶLJƚŚŝŶŐĞůƐĞLJŽƵĚůŝŬĞƚŽƐŚĂƌĞ dĂŬĞĂĚǀĂŶƚĂŐĞŽĨŽƉƉŽƌƚƵŶŝƟĞƐǁŚĞŶƚŚĞLJĂƌĞƉƌĞƐĞŶƚĞĚƚŽLJŽƵzŽƵŶĞǀĞƌŬŶŽǁǁŚĞƌĞƚŚĞLJŵĂLJůĞĂĚtŽƌŬŝŶŐŝŶŐŽǀĞƌŶŵĞŶƚŝƐĂŐƌĞĂƚƉůĂĐĞƚŽďĞ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

gtŝŬĞ ĞǀĞƌLJ EĞǁ zĞĂƌ ϮϬϭϲ ǁŝůů ďƌŝŶŐ ŵĂŶLJ ƐĂůĞƐ ƚĂdžĐŚĂŶŐĞƐZĂƚĞƐǁŝůůĚĞĐƌĞĂƐĞŽƌŝŶĐƌĞĂƐĞƚŚĞƌĞůůďĞŶĞǁƉƌŽĚƵĐƚ ƚĂdžĂďŝůŝƚLJ ƌƵůĞƐ ĞdžĞŵƉƟŽŶƐ ǁŝůů ĞdžƉŝƌĞ Žƌ ƚĂŬĞĞīĞĐƚĂŶĚƚŚĞƌĞǁŝůůďĞƌĞƉŽƌƟŶŐĐŚĂŶŐĞƐdŚĞŽŶůLJƚŚŝŶŐĐĞƌƚĂŝŶǁŚĞŶŝƚĐŽŵĞƐƚŽƐĂůĞƐƚĂdžŝƐƚŚĂƚĐŚĂŶŐĞŚĂƉƉĞŶƐŶĚŝĨŽŌĞŶŚĂƉƉĞŶƐǁŝƚŚŽƵƚŵƵĐŚǁĂƌŶŝŶŐ

dŚĞĐŽŵŝŶŐŽĨĂEĞǁzĞĂƌŝƐĂƟŵĞƚŽƌĞŇĞĐƚŽŶƚŚĞƉĂƐƚͶǁŚĂƚǁĞŶƚǁĞůůĂŶĚǁŚĂƚLJŽƵǁŝƐŚLJŽƵĚĚŽŶĞĚŝīĞƌĞŶƚůLJ ƚ ƐĂƟŵĞĨŽƌƌĞƐŽůƵƟŽŶƐdŚŝƐŶĞǁLJĞĂƌ ŚĂǀĞŶŽƌĞŐƌĞƚƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽ ƐĂůĞƐ ƚĂdž ZĞƐŽůǀĞ ƚŽ ƐƚƌĞĂŵůŝŶĞ LJŽƵƌƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞzŽƵůůĮŶĚƚŚĂƚŝƚ ƐĞĂƐŝĞƌƚŚĂŶůŽƐŝŶŐǁĞŝŐŚƚZĞƐŽůƵƟŽŶ^ƚƌĞĂŵůŝŶĞƐĂůĞƐƚĂdžĐŽŵƉůŝĂŶĐĞ

Zd^ EĞĂƌůLJ Ă ĚŽnjĞŶ ƐƚĂƚĞƐ ŝŶĐůƵĚŝŶŐ ůůŝŶŽŝƐ ĂŶĚDĂŝŶĞ ĂŶĚ DŝŶŶĞƐŽƚĂ ŚĂǀĞ ĂŶŶŽƵŶĐĞĚ ůŽĐĂů ƐĂůĞƐ ƚĂdžƌĂƚĞ ĐŚĂŶŐĞƐ ĨŽƌ ϮϬϭϲ DŽƌĞ ǁŝůů ĐŽŵĞ ĂƐ ĂŶƵĂƌLJ ϭĂƉƉƌŽĂĐŚĞƐ Ŷ ĂĚĚŝƟŽŶ ƚŚĞƌĞ ŝƐ ƚĂůŬ ŽĨ ŝŶĐƌĞĂƐŝŶŐ ƚŚĞƐƚĂƚĞƐĂůĞƐ ƚĂdž ƌĂƚĞ ŝŶďŽƚŚKŬůĂŚŽŵĂĂŶĚampůŽƌŝĚĂ ^ƚĂƚĞĚĞƉĂƌƚŵĞŶƚƐ ŽĨ ƌĞǀĞŶƵĞ ŽŌĞŶ Ͷ ďƵƚ ĚŽŶƚ ĂůǁĂLJƐ ͶĂŶŶŽƵŶĐĞƌĂƚĞĐŚĂŶŐĞƐŝŶƟŵĞĨŽƌďƵƐŝŶĞƐƐĞƐƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞŵŽǁĞǀĞƌ ŝŶƚƌŝĐŬLJŚŽŵĞƌƵůĞƐƚĂƚĞƐůŝŬĞŽůŽƌĂĚŽĂŶĚ gtŽƵŝƐŝĂŶĂ ůŽĐĂů ŐŽǀĞƌŶŵĞŶƚƐ ŵĂLJ ŶŽƚ ŶŽƟĨLJ ƐƚĂƚĞƌĞǀĞŶƵĞĚĞƉĂƌƚŵĞŶƚƐŽĨƐƵĐŚĐŚĂŶŐĞƐŝŶĂƟŵĞůLJŵĂŶŶĞƌ ŽƌĂƚĂůůZĞƐŽůƵƟŽŶĞƐƵƌĞLJŽƵŚĂǀĞĂƌĞůŝĂďůĞƐLJƐƚĞŵŝŶplace to manage sales tax rate changes

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WƌŽĚƵĐƚƚĂdžĂďŝůŝƚLJĐŽŵŝŶŐŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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^ŽŵĞ ĞdžĞŵƉƟŽŶ ĐŚĂŶŐĞƐ ƵŶĚĞƌ ĐŽŶƐŝĚĞƌĂƟŽŶ Žƌ ƐĞƚ ƚŽƚĂŬĞĞīĞĐƚŝŶϮϬϭϲŝŶĐůƵĚĞƚŚĞĨŽůůŽǁŝŶŐ

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with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

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īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

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Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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2016 SALES TAxCHANGES tddKyWdEdEtzZ

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hdKDd tŝƚŚ Ă ĚĞƚĂŝůĞĚ ƉƌŽĐĞƐƐ ŝŶ ƉůĂĐĞ ĂŶauditor is more likely to give your company a clean ďŝůů ŽĨ ŚĞĂůƚŚDŽƌĞ ĂŶĚŵŽƌĞďƵƐŝŶĞƐƐĞƐ ĂƌĞ ƚƵƌŶŝŶŐto sales tax automation to help them manage these ƉƌŽĐĞƐƐĞƐ ampŽƌ ĞdžĂŵƉůĞ ǀĂůĂƌĂƐ ĐůŽƵĚͲďĂƐĞĚ ƐĂůĞƐƚĂdž ƐŽĨƚǁĂƌĞ ǀĂdĂdž ƌĞĚƵĐĞƐ ĂƵĚŝƚ ƌŝƐŬ ǁŝƚŚ ƐĂůĞƐƚĂdž ƐĞƌǀŝĐĞƐ ƚŚĂƚ ĐĂůĐƵůĂƚĞ ƌĂƚĞƐ ŵĂŶĂŐĞ ĞdžĞŵƉƚŝŽŶĐĞƌƚŝĨŝĐĂƚĞƐĨŝůĞĨŽƌŵƐĂŶĚƌĞŵŝƚƉĂLJŵĞŶƚƐ

LJĂŝůŽůĞǀĂůĂƌĂDƐŽůĞŝƐĂƐĂůĞƐƚĂdžĞdžƉĞƌƚ

with a penchant for diggingƚŚƌŽƵŐŚƚŚĞĚĞƉƚŚƐŽĨKZƐŝƚĞƐ

and discovering and reportingƌĂƚĞĐŚĂŶŐĞƐĂĐƌŽƐƐƚŚĞĐŽƵŶƚƌLJ

17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

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17

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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DŽŶƚŐŽŵĞƌLJgt

18

CPA Exam Hour Requirement Change ĞŐŝŶŶŝŶŐĂŶƵĂƌLJϭϮϬϭϲĮƌƐƚƟŵĞĐĂŶĚŝĚĂƚĞƐƐŝƫŶŐĨŽƌƚŚĞWĞdžĂŵĂƌĞŽŶůLJƌĞƋƵŝƌĞĚƚŽŚĂǀĞŽďƚĂŝŶĞĚϭϮϬĐƌĞĚŝƚŚŽƵƌƐŝŶĐůƵĚŝŶŐƐŽŵĞƐƉĞĐŝĮĐĐŽƵƌƐĞƐͿŝŶŽƌĚĞƌƚŽƐŝƚĨŽƌƚŚĞĞdžĂŵdŚŝƐĐŚĂŶŐĞŝƐĂĚĞĐƌĞĂƐĞŝŶŚŽƵƌƐĨƌŽŵƚŚĞƉƌĞǀŝŽƵƐϭϱϬĐƌĞĚŝƚŚŽƵƌƐdŚĞŽĂƌĚĚĞĐŝĚĞĚƚŚĂƚĂĐĂŶĚŝĚĂƚĞǁŚŽƉĂƐƐĞƐƚŚĞĞdžĂŵǁŝůůŚĂǀĞϯϲŵŽŶƚŚƐĨƌŽŵƉĂƐƐŝŶŐƚŚĞŝƌůĂƐƚƐĞĐƟŽŶƚŽŽďƚĂŝŶϭϱϬĐƌĞĚŝƚŚŽƵƌƐĨĂĐĂŶĚŝĚĂƚĞĚŽĞƐŶŽƚŽďƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚϭϱϬĐƌĞĚŝƚŚŽƵƌƐŝŶƚŚĂƚƉĞƌŝŽĚƚŚĞŝƌŐƌĂĚĞƐǁŝůůďĞĨŽƌĨĞŝƚĞĚĂŶĚƚŚĞLJǁŝůůďĞƌĞƋƵŝƌĞĚƚŽƌĞƚĂŬĞƚŚĞĞŶƟƌĞĞdžĂŵ

EĞǁŽĂƌĚ^ŽŌǁĂƌĞīĞĐƟŶŐgtŝĐĞŶƐĞĞZĞŶĞǁĂůƐĂŶĚWZĞƉŽƌƟŶŐdŚĞŽĂƌĚƐƚĂīŝƐĚŝůŝŐĞŶƚůLJǁŽƌŬŝŶŐŽŶŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŐƌĞĂƚůLJŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐĂŶĚĞĸĐŝĞŶĐLJŽĨƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŝŵƉĂĐƚŽĨƚŚŝƐĐŚĂŶŐĞƚŽŽƵƌůŝĐĞŶƐĞĞƐǁŝůůďĞƐĞĞŶĂƚƚŚĞŶĞdžƚƌĞŶĞǁĂůƉĞƌŝŽĚtŚĞŶĂůŝĐĞŶƐĞĞǀŝƐŝƚƐƚŚĞŽĂƌĚ ƐƐŝƚĞƚŽƌĞŐŝƐƚĞƌŶĞdžƚLJĞĂƌ ƚŚĞLJǁŝůůďĞĚŝƌĞĐƚĞĚƚŽĐƌĞĂƚĞĂůŽŐŝŶĂŶĚƉĂƐƐǁŽƌĚKŶĐĞƌĞŐŝƐƚĞƌĞĚƚŚĞůŝĐĞŶƐĞĞĐĂŶƵƐĞƚŚĞƐŝƚĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌƚŽƵƉůŽĂĚĂŶĚƚƌĂĐŬƚŚĞŝƌWƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ EŽůŽŶŐĞƌǁŝůůLJŽƵŚĂǀĞƚŽŬĞĞƉƵƉǁŝƚŚLJŽƵƌƉŚLJƐŝĐĂůWĐĞƌƟĮĐĂƚĞƐKŶĐĞĂWĐŽƵƌƐĞŝƐĐŽŵƉůĞƚĞĚLJŽƵĐĂŶůŽŐŝŶƚŽƚŚĞƐLJƐƚĞŵůŽŐLJŽƵƌWĐŽƵƌƐĞĂŶĚƚŚĞŶƵƉůŽĂĚLJŽƵƌĐĞƌƟĮĐĂƚĞdŚĞƐƚĂī ƐŝŶƚĞŶƟŽŶŝƐƚŽĂƐƐŝƐƚůŝĐĞŶƐĞĞƐŝŶƚƌĂĐŬŝŶŐƚŚĞŝƌWƐŽƚŚĞLJĐŽŵƉůĞƚĞƚŚĞŝƌWƌĞƋƵŝƌĞŵĞŶƚƐďLJ^ĞƉƚĞŵďĞƌϯϬŽĨĞĂĐŚLJĞĂƌ

Department of Labor Report and Changes in Peer ReviewƐŵŽƐƚĞǀĞƌLJŽŶĞŝƐĂǁĂƌĞƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌŝƐƐƵĞĚĂŶĞŐĂƟǀĞƌĞƉŽƌƚďĂƐĞĚŽŶƚŚĞŝƌƌĞǀŝĞǁŽĨZ^ĂƵĚŝƚƐdŚĞŽĂƌĚŚĂƐďĞĞŶĞdžƚƌĞŵĞůLJĂĐƟǀĞŝŶƌĞǀŝĞǁŝŶŐƚŚĞƌĞƉŽƌƚĂŶĚƐƵďƐĞƋƵĞŶƚƌĞƉŽƌƚƐĨŽƌĂůůZ^ĂƵĚŝƚƐĐŽŵƉůĞƚĞĚďLJůĂďĂŵĂĮƌŵƐdŚŝƐƉƌŽĐĞƐƐŚĂƐďĞĞŶĂǀĞƌLJŝŶƚĞŶƐĞƉƌŽĐĞƐƐĂŶĚŚĂƐƌĞƐƵůƚĞĚŝŶƚǁŽWƐ

ŚĂǀŝŶŐƚŚĞŝƌůŝĐĞŶƐĞƐƌĞǀŽŬĞĚŝŶϮϬϭϱdŚĞ^ƚĂƚĞŽĂƌĚĐŽŶƟŶƵĞƐƚŽƌĞĐĞŝǀĞƌĞƉŽƌƚƐĨƌŽŵƚŚĞKgtĂŶĚƚŚĞƌĞǀŝĞǁƐǁŝůůĐŽŶƟŶƵĞƚŚƌŽƵŐŚϮϬϭϲDĂŶLJŽĨƚŚĞŽĂƌĚ ƐĮŶĚŝŶŐƐŚĂǀĞďĞĞŶWampŝƌŵƐƚŚĂƚĨĂŝůĞĚƚŽƌĞƉŽƌƚĐŽŵƉůĞƟŶŐĂƵĚŝƚƐǁŚĞŶƌĞŶĞǁŝŶŐƚŚĞŝƌůŝĐĞŶƐĞǁŝƚŚƚŚĞ^ƚĂƚĞŽĂƌĚĂŶĚĨĂŝůĞĚƚŽŝŶĨŽƌŵƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĐĂƉƚĂŝŶƚŚĂƚƚŚĞLJĐŽŵƉůĞƚĞĚĂŶZ^ĂƵĚŝƚĚƵƌŝŶŐƚŚĞLJĞĂƌŽĨĞdžĂŵŝŶĂƟŽŶdŚĞKgtĂůƐŽĐŝƚĞĚĚĞĮĐŝĞŶĐŝĞƐŝŶƐĞǀĞƌĂůĂƵĚŝƚƐƚŚĂƚŚĂĚƌĞĐĞŝǀĞĚĂW^^ďLJƚŚĞŝƌƉĞĞƌƌĞǀŝĞǁĞƌ dŚĞWŚĂƐƚĂŬĞŶƐĞǀĞƌĂůƐƚĞƉƐƚŽŝŶĐƌĞĂƐĞƚŚĞĞīĞĐƟǀĞŶĞƐƐŽĨƚŚĞƉĞĞƌƌĞǀŝĞǁƉƌŽŐƌĂŵƐĂŶĚƚŚĞƌĞĂƌĞĨƵƚƵƌĞĐŚĂŶŐĞƐƚŽĐŽŵĞ

Increase in EnforcementdŚĞŽĂƌĚŚĂƐƚǁŽŽǀĞƌĂůůĨƵŶĐƟŽŶƐůŝĐĞŶƐƵƌĞĂŶĚĞŶĨŽƌĐĞŵĞŶƚdŚĞƐƚĂīŝƐĐƵƌƌĞŶƚůLJǁŽƌŬŝŶŐƚŽŝŶĐƌĞĂƐĞƚŚĞĞŶĨŽƌĐĞŵĞŶƚƐŝĚĞŽĨŽƵƌĞīŽƌƚƐKŶĞǁĂLJŝƐƚŽĐŽŵƉůĞƚĞƐŝƚĞǀŝƐŝƚƐŽŶĂůůůŝĐĞŶƐĞĞƐǁŚŽǁĞƌĞƌĞǀŽŬĞĚŽǀĞƌƚŚĞƉĂƐƚϰLJĞĂƌƐdŚŝƐĞīŽƌƚŚĂƐŐĂƌŶĞƌĞĚƐŽŵĞĚŝƐƚƵƌďŝŶŐƌĞƐƵůƚƐ^ŝŶĐĞKĐƚŽďĞƌŽĨƚŚŝƐLJĞĂƌ ϭϭƌĞǀŽŬĞĚůŝĐĞŶƐĞĞƐǁĞƌĞǀŝƐŝƚĞĚKƵƚŽĨƚŚĞϭϭǀŝƐŝƚƐϱǁĞƌĞƐƟůůƉƌĂĐƟĐŝŶŐĂƐĂĐƟǀĞWƐŵĞƚǁŝƚŚĞĂĐŚŽŶĞŽĨƚŚĞŝŶĚŝǀŝĚƵĂůƐĂŶĚĞdžƉůĂŝŶĞĚƚŚĂƚƚŚĞLJǁĞƌĞďƌĞĂŬŝŶŐƚŚĞůĂǁĂƐĞŝƚŚĞƌĐŽŶƟŶƵŝŶŐƚŽƌĞƉƌĞƐĞŶƚƚŚĞŵƐĞůǀĞƐĂƐĂWŽƌ ŝŶŽŶĞŝŶƐƚĂŶĐĞĐŽŵƉůĞƟŶŐĂƩĞƐƚĞŶŐĂŐĞŵĞŶƚƐtĞŚĂǀĞŚĂĚĨƵůůĐŽŽƉĞƌĂƟŽŶǁŝƚŚĂůůϱƚŽĚĂƚĞĂŶĚƚŚĞĨŽůůŽǁͲƵƉǁŝůůĐŽŶƟŶƵĞ

ƐLJŽƵŬŶŽǁƉƌŽƚĞĐƟŽŶŽĨƚŚĞƉƵďůŝĐŝƐƚŚĞƉƌŝŵĂƌLJĨŽĐƵƐŽĨƚŚĞ^ƚĂƚĞŽĂƌĚďƵƚƉƌŽƚĞĐƟŽŶŽĨLJŽƵƌůŝĐĞŶƐĞĂŶĚLJŽƵƌĂďŝůŝƚLJƚŽƉƌĂĐƟĐĞĂƐĂWǁŚĞƚŚĞƌŝŶƉƵďůŝĐƉƌĂĐƟĐĞĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌŶŽŶͲƉƌŽĮƚŝƐĂůƐŽƉĂƌĂŵŽƵŶƚƚŽƚŚĞ^ƚĂƚĞŽĂƌĚWůĞĂƐĞĚŽŶŽƚŚĞƐŝƚĂƚĞƚŽŐĞƚŝŶƚŽƵĐŚǁŝƚŚƋƵĞƐƟŽŶƐLJŽƵŵĂLJŚĂǀĞ

ŽLJĚƵƐďLJWdžĞĐƵƟǀĞŝƌĞĐƚŽƌ(334)-242-5700ďŽLJĚďƵƐďLJΛĂƐďƉĂĂůĂďĂŵĂŐŽǀ

dŚŝƐŝƐƚŚĞĮƌƐƚŽĨƌĞŐƵůĂƌĐŽůƵŵŶƐĨŽƌƚŚĞ^WŵĂŐĂnjŝŶĞĂŶĚĂŵĞdžĐŝƚĞĚƚŽĚŝƐĐƵƐƐƚŚĞŝƐƐƵĞƐĨĂĐŝŶŐƚŚĞ^ƚĂƚĞŽĂƌĚdŚĞŽĂƌĚŚĂƐďĞĞŶǀĞƌLJĂĐƟǀĞƚŚŝƐƉĂƐƚLJĞĂƌͲĐŚĂŶŐŝŶŐƚŚĞĞĚƵĐĂƟŽŶƌĞƋƵŝƌĞŵĞŶƚƐƚŽƐŝƚĨŽƌƚŚĞWĞdžĂŵŝŶƐƚĂůůŝŶŐĂŶĞǁƐŽŌǁĂƌĞƐLJƐƚĞŵƚŚĂƚǁŝůůŝŵƉĂĐƚĂŶŶƵĂůƌĞŐŝƐƚƌĂƟŽŶƐĂŶĚŚŽǁůŝĐĞŶƐĞĞƐƌĞƉŽƌƚWƌĞǀŝƐŝŶŐƉĞĞƌƌĞǀŝĞǁďƌŽƵŐŚƚĂďŽƵƚďLJƚŚĞŶĞŐĂƟǀĞƌĞƉŽƌƚĨƌŽŵƚŚĞĞƉĂƌƚŵĞŶƚŽĨgtĂďŽƌ ĂŶĚŝŶĐƌĞĂƐŝŶŐŽƵƌĨŽĐƵƐŝŶĞŶĨŽƌĐĞŵĞŶƚ

from the Alabama State Board of Public Accountancy

UPdAte

19

ĚĂŵtŽLJĚWŝƌŵŝŶŐŚĂŵ

ĂǀŝĚ^ƌŝƐĐŽWdƌƵƐƐǀŝůůĞ

^ĂƌĂŚƌŽǁŶWŝƌŵŝŶŐŚĂŵ

gtŝŶĚƐĞLJŽdžǁĞůůWDŽŶƌŽĞǀŝůůĞ

ltĂƚŚƌLJŶ^ĚǁĂƌĚƐWƵŶƚƐǀŝůůĞ

ŽƐĞƉŚd ampĞƚƐĐŚWƵďƵƌŶ

ŶƚŚŽŶLJƌĞĞŶWĂŵƉƚŽŶŽǀĞ

ƌŵƐƚĞĂĚgtĂLJĞƐsWDŽŶƚŐŽŵĞƌLJ

ltĞŶŶĞƚŚZƌďLJ WDŽďŝůĞ

sĞůĞŶĐŝĂd ltŝŶŐWŝƌŵŝŶŐŚĂŵ

DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

ϮϬ

ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

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DĞƌĞĚŝƚŚgtĂŐĂŶWŽŽǀĞƌ

ƌLJƐƚĂůltDĐůĂŇŝŶWƵŶƚƐǀŝůůĞ

DĂƩŚĞǁDŝnjnjĞůůWŝƌŵŝŶŐŚĂŵ

gtĞƐůŝĞKĚĞŶWampƵůƚŽŶĚĂůĞ

DĂŶĚLJWĂƌŬĞƌ WDŽďŝůĞ

gtŽŐĂŶDZĞŵƐŽŶWtĞƚƵŵƉŬĂ

ƵƐƟŶZZŽůůŝŶŐWdƵƐĐĂůŽŽƐĂ

ŚƌŝƐƚŽƉŚĞƌlt^ĂŚĂǁŶĞŚWŝƌŵŝŶŐŚĂŵ

DĂƩŚĞǁ^^ĂƐƐĞƌ WƌĞǁƚŽŶ

ŽŚŶDdĂLJůŽƌ WDŝĚůĂŶĚŝƚLJ

ĞīĞƌLJdŽƵƉƐWŝƌŵŝŶŐŚĂŵ

ĂŵĞƐKdƌŝƉůĞƩWGraham

ŚƌŝƐƚŽƉŚĞƌsŝŶƐŽŶƌ WŝƌŵŝŶŐŚĂŵ

ĂŵĞƐtŚŝƚĞƌ WŝƌŵŝŶŐŚĂŵ

sĂůĞƌŝĞZtŚŝƚĞWŝƌŵŝŶŐŚĂŵ

ZƵƐƐĞůůZĂďůĂŶWŝƌŵŝŶŐŚĂŵ

NEW ASCPA MEMBERS

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ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐʹƚŚĞLJĂƌĞĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

ƐŽĨDĂƌĐŚϮϬϭϰĂůů ŝŶĚŝǀŝĚƵĂůƐʹŝŶĐůƵĚŝŶŐŚŽƵƐĞŚŽůĚĞŵƉůŽLJĞĞƐʹ ĂƌĞƌĞƋƵŝƌĞĚƚŽŽďƚĂŝŶŚĞĂůƚŚ ŝŶƐƵƌĂŶĐĞ ƚŚĂƚ ŵĞĞƚƐ ŐŽǀĞƌŶŵĞŶƚƐƚĂŶĚĂƌĚƐ ƵŶĚĞƌ ƚŚĞ īŽƌĚĂďůĞ ĂƌĞ ĐƚͿ ƵƚǁŝƚŚŽƵƚ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞŵĂŶLJŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ĂƌĞ ŝŶĞůŝŐŝďůĞ ĨŽƌ ƚŚĞƐƵďƐŝĚŝĞƐƚŚĂƚĂƌĞĂǀĂŝůĂďůĞƚŽŚĞůƉƚŚĞŵŽďƚĂŝŶŚĞĂůƚŚŝŶƐƵƌĂŶĐĞŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐĂŶĚ ƉĞŶĂůƟĞƐ ĂƌĞ ƐŬLJƌŽĐŬĞƟŶŐ ŵĞĂŶŝŶŐŵŽƌĞƉĞŽƉůĞĂƌĞŶŽǁƐĞĂƌĐŚŝŶŐĨŽƌĂǀĂŝůĂďůĞƐƵďƐŝĚŝĞƐ

EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

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AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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ŶĐƌĞĂƐŝŶŐƐƚĂƚĞĂŶĚĨĞĚĞƌĂůůĂďŽƌƌĞŐƵůĂƟŽŶƐŶĞǁ ŝŶĨŽƌŵĂƟŽŶ ƐŚĂƌŝŶŐ ĂŐƌĞĞŵĞŶƚƐďĞƚǁĞĞŶ ĨĞĚĞƌĂů ĂŶĚ ƐƚĂƚĞ ĂŐĞŶĐŝĞƐ ĂŶĚƚŚĞ ŐƌŽǁŝŶŐ ŶĂƟŽŶĂů ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐƌŝŐŚƚƐ ŵŽǀĞŵĞŶƚ ŚĂǀĞ ƉƵƚ ƚŚĞ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůů ŝŶĚƵƐƚƌLJ ƵŶĚĞƌ ŶĞǁ ƌĞŶĞǁĞĚƐĐƌƵƟŶLJ ůů ĨĂŵŝůŝĞƐ ǁŚŽ ĞŵƉůŽLJ ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ ŶĂŶŶŝĞƐ ĞůĚĞƌ ĐĂƌĞ ƉƌŽǀŝĚĞƌƐŚŽƵƐĞŬĞĞƉĞƌƐĞƚĐͿĂƌĞ ĨĂĐĞĚǁŝƚŚĂǀĂƌŝĞƚLJŽĨ ŶĞǁĐŚĂůůĞŶŐĞƐǁŚĞŶ ŝƚ ĐŽŵĞƐ ƚŽƉĂLJŝŶŐƚŚĞƐĞǁŽƌŬĞƌƐdŽĚĂLJ ƐƐŝƚƵĂƟŽŶƐĞĞŵƐĞĞƌŝůLJůŝŬĞϭϵϵϯ ƐEĂŶŶLJŐĂƚĞƐĐĂŶĚĂůǁŚĞƌĞƵŶĮůĞĚĚŽŵĞƐƟĐ ĞŵƉůŽLJŵĞŶƚ ƚĂdž ƌĞƚƵƌŶƐ ĐŽƐƚƚǁŽ ƉŽƚĞŶƟĂů h^ ƩŽƌŶĞLJ ĞŶĞƌĂůƐ ƚŚĞŝƌŶŽŵŝŶĂƟŽŶƐ

Ĩ LJŽƵƌ ĐůŝĞŶƚƐ ŚĂǀĞ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ŝƚ ƐŝŵƉŽƌƚĂŶƚ ƚŚĂƚ LJŽƵƌĞ ĨƵůůLJ ĂǁĂƌĞ ŽĨ ƚŚĞĞŶĨŽƌĐĞŵĞŶƚ ĂĐƟǀŝƟĞƐ ƚŚĂƚ ĐŽƵůĚ ĂīĞĐƚƚŚĞŵĞƌĞ ƐǁŚĂƚLJŽƵŶĞĞĚƚŽŬŶŽǁ

EĞǁŶĨŽƌŵĂƟŽŶ^ŚĂƌŝŶŐŐƌĞĞŵĞŶƚƐŶ Ă ŚĞŝŐŚƚĞŶĞĚ ĞīŽƌƚ ƚŽ ĐƌĂĐŬ ĚŽǁŶ ŽŶƵŶƉĂŝĚ ĞŵƉůŽLJŵĞŶƚ ƚĂdžĞƐ ŝŶĐůƵĚŝŶŐ ƚŚĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨǁŽƌŬĞƌƐůĂďĂŵĂďĞĐĂŵĞthe 16th ƐƚĂƚĞ ƚŽ ƐŝŐŶ ĂŶ ĂŐƌĞĞŵĞŶƚ ǁŝƚŚƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚ ĂŐƌĞĞŝŶŐ ƚŽ ƐŚĂƌĞŝŶĨŽƌŵĂƟŽŶ ĂŶĚ ĐŽŽƌĚŝŶĂƚĞ ĞŶĨŽƌĐĞŵĞŶƚĞīŽƌƚƐ dŚĞ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌͲďĂƐĞĚďƵƐŝŶĞƐƐŵŽĚĞů ŝƐŶŽǁƵŶĚĞƌĐůŽƐĞƐĐƌƵƟŶLJŶ ƚŚĞ ĞLJĞƐ ŽĨ ƚŚĞ ĨĞĚĞƌĂů ŐŽǀĞƌŶŵĞŶƚŶĂŶŶŝĞƐŚŽƵƐĞŬĞĞƉĞƌƐĂŶĚĐĂƌĞŐŝǀĞƌƐĂƌĞnot

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DŝƐĐůĂƐƐŝĮĐĂƟŽŶŽĨtŽƌŬĞƌƐdŚĞƐŚĂƌŝŶŐĞĐŽŶŽŵLJ ŝƐŶŽǁƵŶĚĞƌĮƌĞĂŶĚǁĞ ĂƌĞ ƐĞĞŝŶŐ ƚŚĞ ĞīĞĐƚƐ ƚƌŝĐŬůĞ ĚŽǁŶ ƚŽŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJŵĞŶƚ ƉĂƌƟĐƵůĂƌůLJ ƐĞŶŝŽƌĐĂƌĞŐŝǀĞƌƐ ƵƐƚ ƌĞĐĞŶƚůLJ Ă ĐůĂƐƐ ĂĐƟŽŶůĂǁƐƵŝƚ ǁĂƐ ĮůĞĚ ŝŶ ĂůŝĨŽƌŶŝĂ ĂŐĂŝŶƐƚ hďĞƌĨŽƌ ĂůůĞŐĞĚ ŵŝƐĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ŝƚƐ ĚƌŝǀĞƌƐdŚĞůĂǁƐƵŝƚĐůĂŝŵƐƚŚĂƚƚŚĞƉŽƉƵůĂƌƌŝĚĞƐŚĂƌĞĐŽŵƉĂŶLJ ŝƐ ĐŚĞĂƟŶŐ ƚŚĞ ůĂǁ ďLJ ĐůĂƐƐŝĨLJŝŶŐŝƚƐ ĚƌŝǀĞƌƐ ĂƐ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐǁŚĞŶ ƚŚĞLJƌĞ ƌĞĂůůLJ ĞŵƉůŽLJĞĞƐ Ŷ ϮϬϭϰtĂŐĞ ĂŶĚ ŽƵƌ ŝǀŝƐŝŽŶ ŝŶǀĞƐƟŐĂƟŽŶƐ ŝŶƚŽŵŝƐĐůĂƐƐŝĮĞĚ ǁŽƌŬĞƌƐ ƌĞƐƵůƚĞĚ ŝŶ ƉĂLJŵĞŶƚƐ

ŽĨŵŽƌĞ ƚŚĂŶΨϳϵŵŝůůŝŽŶ ŝŶďĂĐŬǁĂŐĞƐ ĨŽƌŵŽƌĞ ƚŚĂŶ ϭϬϵϬϬϬ ŶĂƟŽŶǁŝĚĞ ǁŽƌŬĞƌƐ ŝŶƚŚĞ ũĂŶŝƚŽƌŝĂů ƚĞŵƉŽƌĂƌLJŚĞůƉ ĨŽŽĚ ƐĞƌǀŝĐĞĚĂLJĐĂƌĞŚŽƐƉŝƚĂůŝƚLJĂŶĚŐĂƌŵĞŶƚŝŶĚƵƐƚƌŝĞƐĂŵŽŶŐ ŽƚŚĞƌƐ ^ƚĂƚĞ ƵŶĞŵƉůŽLJŵĞŶƚ ĨƵŶĚƐĂƌĞƐĞǀĞƌĞůLJƚĂdžĞĚƚŽƚŚĞƉŽŝŶƚŽĨďĂŶŬƌƵƉƚĐLJŝŶ ƐŽŵĞ ĐĂƐĞƐ ĚƵĞ ƚŽ ƵŶƉƌĞĐĞĚĞŶƚĞĚƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ĐůĂŝŵƐ ŵƉƚLJƚĂdž ĐŽīĞƌƐ ŝŶ ƉĂƌƟĐƵůĂƌ ŚĂǀĞ ŐĞŶĞƌĂƚĞĚ ĂŶŝŶĐƌĞĂƐĞĚƵƌŐĞŶĐLJƚŽĞŶĨŽƌĐĞŵŝƐĐůĂƐƐŝĮĐĂƟŽŶĐĂƐĞƐ

ampŝƌƐƚĂŶĚĨŽƌĞŵŽƐƚLJŽƵŶĞĞĚƚŽĞŶƐƵƌĞƚŚĂƚLJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ƉƌŽƉĞƌůLJ ĐůĂƐƐŝĨLJŝŶŐ ƚŚĞŝƌŚŽƵƐĞŚŽůĚǁŽƌŬĞƌƐ ĂƐ ĚŽŵĞƐƟĐ ĞŵƉůŽLJĞĞƐǀĞŶ ŝĨ LJŽƵƌ ĐůŝĞŶƚƐ ĂƌĞ ĨĂŵŝůŝĂƌ ǁŝƚŚ ƚŚĞƌĞĐĞŶƚŝŶĐƌĞĂƐĞŝŶĞŶĨŽƌĐĞŵĞŶƚƚŚĞLJŵĂLJŶŽƚĨƵůůLJ ƵŶĚĞƌƐƚĂŶĚ ƚŚĞ ŝŵƉůŝĐĂƟŽŶƐ ltŶŽǁŝŶŐƚŚĞ ĐŽŵƉůŝĐĂƚĞĚ ŶĂƚƵƌĞ ŽĨ ƚƌĂĐŬŝŶŐ ŚŽƵƌƐĐĂůĐƵůĂƟŶŐ ƚĂdžĞƐĂŶĚŚĂŶĚůŝŶŐƉĂLJƌŽůůW ƐƐŚŽƵůĚ ƌĞĐŽŵŵĞŶĚ ƚŚĂƚ Ăůů ƚŚĞŝƌ ĐůŝĞŶƚƐǁŚŽ ĞŵƉůŽLJ ŚŽƵƐĞŚŽůĚ ǁŽƌŬĞƌƐ ƵƟůŝnjĞ ĂŶŽƵƚƐŽƵƌĐĞĚƐŽůƵƟŽŶƐƉƌŽǀŝĚĞƌƚŚĂƚƐƉĞĐŝĂůŝnjĞƐŝŶ ŚŽƵƐĞŚŽůĚ ƉĂLJƌŽůů ĂŶĚ ƚĂdž ĐŽŵƉůŝĂŶĐĞdŚŝƐ ŚĞůƉƐ ŝŶĐƌĞĂƐĞ LJŽƵƌ ƉƌŽĮƚĂďŝůŝƚLJ ĂŶĚĞĸĐŝĞŶĐLJďLJŐŝǀŝŶŐLJŽƵƚŚĞƟŵĞƚŽĚŽŚŝŐŚĞƌǀĂůƵĞ ƚĂdžǁŽƌŬǁŝƚŚŽƵƚ ŚĂǀŝŶŐ ƚŽ ĚĞĂůǁŝƚŚƚŚĞƐƚƌĞƐƐŽĨLJĞĂƌͲĞŶĚƉĂLJƌŽůůƚĂdžĞƐ

īŽƌĚĂďůĞĂƌĞĐƚdŚĞ ĐŽƌƌĞĐƚ ĐůĂƐƐŝĮĐĂƟŽŶ ŽĨ ǁŽƌŬĞƌƐ ĂƐĞŵƉůŽLJĞĞƐ Žƌ ŝŶĚĞƉĞŶĚĞŶƚ ĐŽŶƚƌĂĐƚŽƌƐ ŶŽƚŽŶůLJ ĂīĞĐƚƐ ƚŚĞ ƚĂdž ƉĂLJŵĞŶƚƐ ŽĨ ǁŽƌŬĞƌƐďƵƚĂůƐŽŚĂƐƐĞǀĞƌĞŝŵƉůŝĐĂƟŽŶƐĨŽƌƚŚĞůĞŐĂůƉƌŽƚĞĐƟŽŶƐƚŚĂƚǁŽƌŬĞƌƐƌĞĐĞŝǀĞ

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EŽƚ ŽŶůLJ ĚŽĞƐ ǀĞƌŝĮĂďůĞ ŝŶĐŽŵĞ ĂůůŽǁĞŵƉůŽLJĞĞƐ ƚŽ ďĞĐŽŵĞ ĞůŝŐŝďůĞ ĨŽƌ ƐƵďƐŝĚŝĞƐ ŝƚ ĂůƐŽ ĂůůŽǁƐ ŶĂŶŶŝĞƐ ĂŶĚŽƚŚĞƌ ŚŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞĞƐ ƚŽ ƋƵĂůŝĨLJĨŽƌ ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚƐ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĐŽǀĞƌĂŐĞ ƐŽĐŝĂů ƐĞĐƵƌŝƚLJ ĂŶĚDĞĚŝĐĂƌĞ ďĞŶĞĮƚƐ ĂŶĚ ƚĂdž ĐƌĞĚŝƚƐ ĨŽƌ ůŽǁŝŶĐŽŵĞǁŽƌŬĞƌƐ ƚ ŝƐ ƚƌƵůLJ ŝŶLJŽƵƌ ĐůŝĞŶƚƐʹĂŶĚ ƚŚĞŝƌ ĞŵƉůŽLJĞĞƐ ʹ ďĞƐƚ ŝŶƚĞƌĞƐƚ ƚŽ ƉĂLJƚŚĞŝƌŚŽƵƐĞŚŽůĚŚĞůƉůĞŐĂůůLJ

ŽŵĞƐƟĐtŽƌŬĞƌƐŝůůŽĨZŝŐŚƚƐĐĐŽƌĚŝŶŐ ƚŽ ƚŚĞEĂƟŽŶĂů ŵƉůŽLJŵĞŶƚ gtĂǁWƌŽũĞĐƚ EgtWͿ ŵŝƐĐůĂƐƐŝĮĞĚ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐ ĂƌĞ ĚĞƉƌŝǀĞĚ ŽĨ ŵŝŶŝŵƵŵǁĂŐĞ ĂƉƉƌŽƉƌŝĂƚĞ ŽǀĞƌƟŵĞ ƉĂLJ ǁŽƌŬĞƌƐĐŽŵƉĞŶƐĂƟŽŶ ĂŶĚ ƵŶĞŵƉůŽLJŵĞŶƚŝŶƐƵƌĂŶĐĞ ĚĚŝƟŽŶĂůůLJ ŝŶĚĞƉĞŶĚĞŶƚĐŽŶƚƌĂĐƚŽƌƐŚĂǀĞƚŽƉĂLJŵŽƌĞƚĂdžĞƐdŚĞLJĂƌĞƌĞƐƉŽŶƐŝďůĞĨŽƌƉĂLJŝŶŐďŽƚŚƚŚĞĞŵƉůŽLJĞƌĂŶĚĞŵƉůŽLJĞĞͲƐŝĚĞ amp ĂŶĚ amphd ƚĂdžĞƐ ǁŚŝĐŚĂǀĞƌĂŐĞƐĂďŽƵƚϭϱϯйŽĨƚŚĞŝƌŐƌŽƐƐǁĂŐĞƐŵƉůŽLJĞĞƐ ŽŶ ƚŚĞ ŽƚŚĞƌ ŚĂŶĚ ƉĂLJ ŽŶůLJϳϲϱй dŚĞƐĞ ĚŝƐĐƌĞƉĂŶĐŝĞƐ ĐĂŶ ŵĂŬĞ ĂƐŝŐŶŝĮĐĂŶƚ ĚŝīĞƌĞŶĐĞ ŝŶ ƚŚĞ ŝŶĐŽŵĞ ŽĨ ůŽǁǁĂŐĞǁŽƌŬĞƌƐ

ĞĐĂƵƐĞ ŽĨ ƚŚĞƐĞ ŝƐƐƵĞƐ ǁĞƌĞ ŶŽǁ ƐĞĞŝŶŐĂ ƌĂƉŝĚůLJ ŐƌŽǁŝŶŐ ĚŽŵĞƐƟĐ ǁŽƌŬĞƌƐŵŽǀĞŵĞŶƚ hŶŝŽŶƐ ŚĂǀĞ ďĞĞŶ ĂĐƟǀĞůLJĚƌĂǁŝŶŐ ĂƩĞŶƟŽŶ ƚŽ ƚŚĞ ŽŵĞƐƟĐtŽƌŬĞƌƐŝůů ŽĨZŝŐŚƚƐĂŶĚĂƐ ƚŚĞƐĞŐƌŽƵƉƐĞŵƉŽǁĞƌĂŶĚĞĚƵĐĂƚĞƉƌĞǀŝŽƵƐůLJƵŶŝŶĨŽƌŵĞĚǁŽƌŬĞƌƐƚŚĞƌĞŝƐŶŽǁĂŶŝŶĐƌĞĂƐĞĚůŝĂďŝůŝƚLJĂŶĚƌŝƐŬĨŽƌĨĂŵŝůŝĞƐĞŵƉůŽLJŝŶŐǁŽƌŬĞƌƐǀĞŶŝĨĚŽŵĞƐƟĐǁŽƌŬĞƌƐĂƌĞŵŝƐĐůĂƐƐŝĮĞĚƵŶŝŶƚĞŶƟŽŶĂůůLJ ƚŚĞĞŵƉůŽLJĞƌƐĂƌĞůŝĂďůĞ

dŚĞ ŝŶĐƌĞĂƐĞĚ ŽǀĞƌƐŝŐŚƚ ŽŶůLJ ƐƚĂŶĚƐƚŽ ŝŶĐƌĞĂƐĞ ǁŚĞŶ ƚŚĞ Kgt ďĞŐŝŶƐ ĨƵůůĞŶĨŽƌĐĞŵĞŶƚ ŽĨ ƌƵůĞƐ ĐŚĂŶŐĞƐ ƉĞƌƚĂŝŶŝŶŐ ƚŽŝŶͲŚŽŵĞƐĞŶŝŽƌĐĂƌĞŽŶĂŶƵĂƌLJϭϮϬϭϲ

Ɛ Ă W LJŽƵ ĚŽŶƚ ǁĂŶƚ ƚŽ ŐĞƚ ĐĂƵŐŚƚƵƉ ŝŶ LJŽƵƌ ĐůŝĞŶƚƐ ĚĂLJͲƚŽͲĚĂLJ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůŶĞĞĚƐDƵůƟƉůĞƌĞƐŝĚĞŶĐĞƐĚŽŵĞƐƟĐǁŽƌŬĞƌƐ ǁŚŽ ƚƌĂǀĞů ǁŝƚŚ ƚŚĞŝƌ ĞŵƉůŽLJĞƌƐĂŶĚŽƚŚĞƌĐŽŵƉůĞdžŝƟĞƐĂĚĚůĂLJĞƌƐĂŶĚůĂLJĞƌƐ

WHY NANNY TAXESARE BACK ON THE RADAR

By Kathleen Webb

and Daniel Rafeedie

21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

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21

ABOUT THEAUTHORS

ƵƉŽŶĂŶĂůƌĞĂĚLJĐƵŵďĞƌƐŽŵĞĂĚŵŝŶŝƐƚƌĂƟǀĞ ƉƌŽĐĞƐƐ LJŽƵƚƐŽƵƌĐŝŶŐ ƚŚĞ ƉƌŽĐĞƐƐ ƚŽ ĂŚŽƵƐĞŚŽůĚƉĂLJƌŽůůĞdžƉĞƌƚLJŽƵĐĂŶ ƌĞĚƵĐĞ LJŽƵƌ Įƌŵ Ɛ ĐŽƐƚƐĂƐƐŽĐŝĂƚĞĚ ǁŝƚŚ ƐĞƌǀŝĐŝŶŐƚŚĞƐĞ ĐůŝĞŶƚƐ ŚŽƵƐĞŚŽůĚƉĂLJƌŽůůƚĂdžĞƐ

ŵŵŝŐƌĂƟŽŶZĞĨŽƌŵŶ ƌĞĐĞŶƚ LJĞĂƌƐ ǁĞǀĞ ƐĞĞŶĂ ƐƉŝŬĞ ŝŶ dE ŶƵŵďĞƌƐ ĨŽƌǁŽƌŬĞƌƐ ǁŚŽ ĂƌĞ ůŽŽŬŝŶŐ ƚŽďĞĐŽŵĞ ůĞŐĂů h^ ĐŝƟnjĞŶƐƐ ĞŶĨŽƌĐĞŵĞŶƚ ĐŽŶƟŶƵĞƐƚŽ ƌĂŵƉ ƵƉ ĨĞĚĞƌĂů ĂŐĞŶĐŝĞƐĂƌĞŶŽǁƌĞƋƵŝƌŝŶŐŝŵŵŝŐƌĂŶƚƐƚŽ ĮůĞ ƚĂdž ƌĞƚƵƌŶƐ ĂƐ Ă ƉĂƌƚŽĨ ƚŚĞŝƌ ƉĂƚŚ ƚŽ ĐŝƟnjĞŶƐŚŝƉŽƵƐĞŚŽůĚ ĞŵƉůŽLJĞƌƐ ǁŚŽĞŵƉůŽLJ ƵŶĚŽĐƵŵĞŶƚĞĚǁŽƌŬĞƌƐŵƵƐƚƐƚĂƌƚĐŽŵƉůLJŝŶŐǁŝƚŚ ƚŚĞ ůĂǁďLJƉĂLJŝŶŐ ƚŚĞŵĂƐ ĨƵůů ĚŽŵĞƐƟĐĞŵƉůŽLJĞĞƐ

ƚ Ɛ ĐƌŝƟĐĂů ƚŚĂƚ LJŽƵƌ ĐůŝĞŶƚƐĚŽ ƚŚĞŝƌ ƉĂƌƚ ƚŽ ŚĞůƉ ƚŚĞŝƌĞŵƉůŽLJĞĞƐ ŵĞĞƚ ƚŚĞƌĞƋƵŝƌĞŵĞŶƚƐ ŶĞĞĚĞĚ ƚŽďĞĐŽŵĞ h^ ĐŝƟnjĞŶƐ ǁŚĞŶƚŚĞŽƉƉŽƌƚƵŶŝƚLJĂƌŝƐĞƐ

dŚĞ ďĞƐƚ ƚŚŝŶŐ LJŽƵ ĐĂŶ ĚŽĨŽƌ LJŽƵƌ ĐůŝĞŶƚƐ ŝƐ ƚŽ ŵĂŬĞƐƵƌĞ ƚŚĂƚ ƚŚĞLJ ĂƌĞ ĂǁĂƌĞĂŶĚŽŶ ƚŽƉŽĨ ƚŚĞŝƌ ĚŽŵĞƐƟĐĞŵƉůŽLJĞƌ ƚĂdž ƐŝƚƵĂƟŽŶ ƚƌƵƐƚǁŽƌƚŚLJ ŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůů ƉƌŽǀŝĚĞƌǁŝůů ŶŽƚ ŽŶůLJŚĂŶĚůĞ ƉĂLJƌŽůů ĂŶĚ ƚĂdžĞƐ ďƵƚǁŝůůĂůƐŽŚĞůƉLJŽƵƌĐůŝĞŶƚƐƐƚĂLJŽŶ ƚŽƉ ŽĨ Ă ŶƵŵďĞƌ ŽĨ ŽƚŚĞƌƌĞƋƵŝƌĞŵĞŶƚƐ ŬĞĞƉŝŶŐ ƵƉǁŝƚŚĐŚĂŶŐĞƐŝŶƚŚĞŵŝŶŝŵƵŵǁĂŐĞ ƌĞŐƵůĂƟŽŶƐ ĂƌŽƵŶĚŵŝůĞĂŐĞ ƌĞŝŵďƵƌƐĞŵĞŶƚƉĂLJ ƌĂƚĞ ŶŽƟĐĞƐ ĂŶĚ ŽƚŚĞƌŶĞĐĞƐƐĂƌLJĚŽĐƵŵĞŶƚĂƟŽŶ^ŝŶĐĞ ƚŚĞƐĞ ƉƌŽǀŝĚĞƌƐĂƌĞ ŝŵŵĞƌƐĞĚ ŝŶ ƚŚŝƐŽŶ Ă ĚĂŝůLJ ďĂƐŝƐƚŚĞLJ ĂůƐŽ ƐƚĂLJ ŽŶƚŽƉ ŽĨ ŝŵƉŽƌƚĂŶƚ

ĞŶĨŽƌĐĞŵĞŶƚ ĐŚĂŶŐĞƐ ĂŶĚƵƉĚĂƚĞƐ ŚĞůƉŝŶŐ ƚŽ ƉƌŽƚĞĐƚLJŽƵĂŶĚLJŽƵƌĐůŝĞŶƚƐ

Ɛ ƚŚĞŶĞǁLJĞĂƌďĞŐŝŶƐŶŽǁŝƐ ƚŚĞƟŵĞ ƚŽ ƐƚƌĞŶŐƚŚĞŶ ƚŚĞƌĞůĂƟŽŶƐŚŝƉǁŝƚŚ LJŽƵƌ ĐůŝĞŶƚƐĂŶĚƐŚŽǁƚŚĞŵŚŽǁLJŽƵĐĂŶĂĚĚ ǀĂůƵĞ LJ ƵŶĚĞƌƐƚĂŶĚŝŶŐĂŶĚ ĞdžƉůĂŝŶŝŶŐ ƚŚĞƐĞĞǀŽůǀŝŶŐ ƌĞŐƵůĂƟŽŶƐ ĂŶĚƌĞĐŽŵŵĞŶĚŝŶŐĂŶŽƵƚƐŽƵƌĐĞĚƉĂLJƌŽůůƉƌŽǀŝĚĞƌ LJŽƵůůƐŽůŝĚŝĨLJLJŽƵƌ ƌĞůĂƟŽŶƐŚŝƉ ǁŝƚŚ LJŽƵƌĐůŝĞŶƚƐĂŶĚĨƌĞĞLJŽƵƌƐĞůĨĨƌŽŵƚŚĞ ƐĞĞŵŝŶŐůLJ ŶĞǀĞƌͲĞŶĚŝŶŐ

ďůĂĐŬ ŚŽůĞ ŽĨƉĂLJƌŽůůƚĂdžĞƐ

Kathleen Webb President of HomeWork

^ŽůƵƟŽŶƐ ĐŽͲĨŽƵŶĚĞĚ ƚŚĞ ĐŽŵƉĂŶLJ ŝŶ1993 to provide payroll and tax services

to families employing household

workers Ms Webb is an expert in

lsquonanny taxrsquo payroll taxes having

ĐŽŶƐƵůƚĞĚ ǁŝƚŚ ^ĞŶĂƚĞ ƐƚĂīĞƌƐ ŝŶ ƚŚĞĚƌĂŌŝŶŐ ŽĨ ƚŚĞ ϭϵϵϰ EĂŶŶLJ dĂdž gtĂǁ^ŚĞ ŚĂƐ ĂƵƚŚŽƌĞĚ ƉƵďůŝĐĂƟŽŶƐ ƐƵĐŚ ĂƐthe ldquoABC Nanny Guide How to Find

and Keep Your Ideal Caregiverrdquo and the

ldquoHWS Guide to Household Payrollrdquo Ms

Webb has been featured in numerous

media outlets including the Wall Street

Journal Kiplingerrsquos Personal Finance

Smart Money and the Congressional

Quarterly

Daniel Rafeedie Director of Sales and

DĂƌŬĞƟŶŐ ĨŽƌŽŵĞtŽƌŬ^ŽůƵƟŽŶƐŽīĞƌƐĂĚĞĞƉƵŶĚĞƌƐƚĂŶĚŽĨĮŶĂŶĐĞand household payroll to those

families employing nannies senior

caregivers and other household

workers Mr Rafeedie tailors

ŽŵĞtŽƌŬ ^ŽůƵƟŽŶƐ ƉĂƌƚŶĞƌƐŚŝƉprogram to meet mutual goals by

ĨŽƌŵŝŶŐƌĞůĂƟŽŶƐŚŝƉƐƚŚĂƚĂĚĚǀĂůƵĞto each business Mr Rafeedie is an

ĂĐƟǀĞ ŵĞŵďĞƌ ŽĨ ƚŚĞ ŶƚĞƌŶĂƟŽŶĂůEĂŶŶLJƐƐŽĐŝĂƟŽŶEͿůůŝĂŶĐĞŽĨWƌŽĨĞƐƐŝŽŶĂůEĂŶŶLJŐĞŶĐŝĞƐWEͿEĂƟŽŶĂůƐƐŽĐŝĂƟŽŶŽĨWƌŽĨĞƐƐŝŽŶĂůĞƌŝĂƚƌŝĐĂƌĞDĂŶĂŐĞƌƐEWDͿamong others

STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

23

ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

24

AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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STATE INCOME TAxExEMPTIONS FOR CERTAIN RETIREMENT PLANPAyOuTS

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ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

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AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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ZĞĐĞŶƚůLJ ǁĞǀĞ ƌĞĐĞŝǀĞĚ ƐĞǀĞƌĂůƉŚŽŶĞ ĐĂůůƐ ĂŶĚ ĞŵĂŝů ŝŶƋƵŝƌŝĞƐĨƌŽŵ WƐ ĂŶĚ ĨƌŽŵ Ă ĐŽƌƉŽƌĂƚĞŽĸĐĞƌǁŚŽŝƐƌĞƟƌŝŶŐĨƌŽŵŽŶĞŽĨŽƵƌĐůŝĞŶƚƐ ƌĞŐĂƌĚŝŶŐǁŚŝĐŚĨŽƌŵƐŽĨ ƌĞƟƌĞŵĞŶƚ ƉĂLJŵĞŶƚƐ ĂƌĞ ĞdžͲĞŵƉƚ ĨƌŽŵ ůĂďĂŵĂ ŝŶĐŽŵĞ ƚĂdžƉĂƌƟĐƵůĂƌůLJ ŝĨ ƚŚĞĐůŝĞŶƚ ŝŶƚĞŶĚƐƚŽŵŽǀĞ ĂǁĂLJ ĨƌŽŵ ůĂďĂŵĂ ƵƉŽŶƌĞƟƌĞŵĞŶƚ Ɛ LJŽƵ ŐĞƚ ĐůŽƐĞƌ ƚŽďƵƐLJƐĞĂƐŽŶLJŽƵƚŽŽŵĂLJďĞĂƐŬĞĚĂƐŝŵŝůĂƌƋƵĞƐƟŽŶ

tĞ Ăůů ŬŶŽǁ ůĂďĂŵĂ Ɛ ƐĐŚŝnjŽͲphrenic rules regarding payments ĨƌŽŵƋƵĂůŝĮĞĚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶ(ŝĞƉƌŽĮƚͲƐŚĂƌŝŶŐͿŽƌĚĞĮŶĞĚďĞŶͲĞĮƚŝĞƉĞŶƐŝŽŶͿƉůĂŶƐďƵƚƚŚĞƌĞare a variety of other deferred ĐŽŵƉĞŶƐĂƟŽŶƉůĂŶƐŽƵƚƚŚĞƌĞƚŚĂƚĂƌĞŶƚĐŽŶƐŝĚĞƌĞĚ ƋƵĂůŝĮĞĚƵŶĚĞƌƚŚĞŶƚĞƌŶĂůZĞǀĞŶƵĞŽĚĞƐƚŚĞĨŽƌŵĞƌĚŵŝŶŝƐƚƌĂƟǀĞgtĂǁŝǀŝƐŝŽŶruled in ĞŶƐůĞLJ ǀƐ ^ƚĂƚĞ ĞƉƚŽĨ ZĞǀ ĚŵŝŶ gtĂǁŝǀ Ŭƚ EŽEϬϵͲϭϮϮϱDĂƌ ϭϬϮϬϭϬͿŵŽƐƚforms of ŶŽŶͲƋƵĂůŝĮĞĚ deferred ĐŽŵƉĞŶƐĂƟŽŶ ĂƌĞ ƚĂdžĂďůĞ ďLJ ůĂͲďĂŵĂĞǀĞŶŝĨƚŚĞƌĞĐŝƉŝĞŶƚŵŽǀĞƐƚŽampůŽƌŝĚĂŽƌĂŶŽƚŚĞƌƐƚĂƚĞĂŶĚƌĞͲĐĞŝǀĞƐƚŚĞƉĂLJŵĞŶƚƐĂŌĞƌĐŚĂŶŐŝŶŐŚŝƐ Žƌ ŚĞƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ dŚĞtheory is that the individual earned ƚŚĞďĞŶĞĮƚƐ ƚĂdžͲĨƌĞĞͿǁŚŝůĞŚĞŽƌƐŚĞǁĂƐǁŽƌŬŝŶŐ ŝŶ ůĂďĂŵĂ ĂŶĚƚŚƵƐƚŚĞďĞŶĞĮƚƐƐŚŽƵůĚďĞƚĂdžĂďůĞďLJ ůĂďĂŵĂ ƌĞŐĂƌĚůĞƐƐ ŽĨ ǁŚĞƌĞthe taxpayer resides when the payͲŵĞŶƚƐĂƌĞƌĞĐĞŝǀĞĚƵƚƚŚĞƌĞŝƐĂŶŽŌĞŶͲŽǀĞƌůŽŽŬĞĚĨĞĚĞƌĂůůĂǁĂŶĚĂĐŽƵƉůĞŽĨůĂďĂŵĂĞdžĞŵƉƟŽŶƐƚĂƚͲƵƚĞƐǁĞƐŚŽƵůĚŬĞĞƉŝŶŵŝŶĚ

ampŝƌƐƚĂŶĚ ĨŽƌĞŵŽƐƚ ƚŚĞƌĞ ŝƐĂƉƌĞͲĞŵƉƟǀĞ ůĂǁ ĞŶĂĐƚĞĚ ďLJ ŽŶŐƌĞƐƐŝŶϭϵϵϲ ŝŶ ƌĞƐƉŽŶƐĞ ƚŽĂĮŐŚƚďĞͲtween the states of California and EĞǀĂĚĂ ŽǀĞƌ ǁŚŝĐŚ ƐƚĂƚĞ ǁĂƐ ĞŶͲƟƚůĞĚ ƚŽ ƚĂdž ƚŚĞ ƌĞƟƌĞŵĞŶƚ ďĞŶĞͲĮƚƐ ĞĂƌŶĞĚ ďLJ ĂŶ ŝŶĚŝǀŝĚƵĂů ǁŚŽworked for many years in California ďƵƚ ƌĞƟƌĞĚ ƚŽEĞǀĂĚĂ ĐĐŽƌĚŝŶŐƚŽWƵďůŝĐgtĂǁϭϬϰͲϵϱĐŽĚŝĮĞĚĂƚϰh^ΑϭϭϰĂͿEŽ^ƚĂƚĞŵĂLJŝŵͲƉŽƐĞĂŶ ŝŶĐŽŵĞƚĂdžŽŶĂŶLJ ƌĞƟƌĞͲment income of an individual who is not a resident or a domiciliary of such State (as determined under ƚŚĞůĂǁƐŽĨƐƵĐŚ^ƚĂƚĞͿ dŚĞƚĞƌŵƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ŝƐ ƚŚĞŶ ĚĞͲĮŶĞĚďLJĂůŝƐƚŽĨƚŚĞƚLJƉĞƐŽĨƉůĂŶƐ

ƚŚĂƚŽŶĞǁŽƵůĚĞdžƉĞĐƚ ŝĞ ƋƵĂůŝͲĮĞĚƉůĂŶƐƵŶĚĞƌZƐĞĐƟŽŶϰϬϭƐŝŵƉůŝĮĞĚĞŵƉůŽLJĞĞƉĞŶƐŝŽŶƉůĂŶƐ^WƐͿ ƐĞĐƟŽŶ ϰϬϯďͿ ĂŶŶƵŝƟĞƐŶŽŶͲƉƌŽĮƚĞŶƟƟĞƐͿZƐĚĞĨĞƌƌĞĚĐŽŵƉĞŶƐĂƟŽŶ ĨƌŽŵ Ă ƉůĂŶ ƐƉŽŶͲƐŽƌĞĚďLJƐƚĂƚĞŽƌůŽĐĂůŐŽǀĞƌŶŵĞŶƚŽƌĂƐĞĐƟŽŶϱϬϭĐͿϯͿŽƌŐĂŶŝnjĂƟŽŶŽƌĂĐŽƵƉůĞŽĨŽƚŚĞƌ ŵŽƌĞĂƌĐĂŶĞƚLJƉĞƐŽĨƉůĂŶƐŽƌƚƌƵƐƚƐ

ŽŽĚŶĞǁƐ ĨŽƌŵĂŶLJŽĨŽƵƌ ƌĞĂĚͲĞƌƐŽŶŐƌĞƐƐĂŵĞŶĚĞĚƚŚĞ ůĂǁ ŝŶϮϬϬϲƚŽĐůĂƌŝĨLJƚŚĂƚƚŚŝƐĞdžĞŵƉƟŽŶpreempts state law not only as to ƌĞƟƌĞĚ ĞŵƉůŽLJĞĞƐ ǁŚŽ ĐŚĂŶŐĞƚŚĞŝƌ ƐƚĂƚĞ ŽĨ ĚŽŵŝĐŝůĞ ďƵƚ ƚŽ ĨŽƌͲmer partnersĂƐǁĞůů

ůĂďĂŵĂ ůĂǁ ĂůƐŽ ƉƌŽǀŝĚĞƐ ĂŶ ĞdžͲĞŵƉƟŽŶ ĨŽƌ ƉĂLJŵĞŶƚƐ ĨƌŽŵ ĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƐĚĞĮŶĞĚďLJZ ƐĞĐƟŽŶ ϰϭϰũͿ ʹ ǁŚĞƚŚĞƌ Žƌnot the recipient remains in AlaͲďĂŵĂ ƵƉŽŶ ƌĞƟƌĞŵĞŶƚ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵĂͿϲͿ Ɛ ƚŚĞĐŽƵƌƚƐ ŚĂǀĞ ŶŽƚĞĚ ƚŚĞ ĚĞĮŶŝƟŽŶŽĨĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶĚŽĞƐŶŽƚŶĞĐĞƐƐĂƌŝůLJ ƌĞƋƵŝƌĞ ƚŚĞƉůĂŶ ƚŽďĞƚĂdžͲƋƵĂůŝĮĞĚ ampŽƌ ƚŚŝƐ ƉƵƌƉŽƐĞŽŶůLJ ĚĞĮŶĞĚďĞŶĞĮƚƉůĂŶƐĂƌĞĚĞͲĮŶĞĚŵŽƌĞďƌŽĂĚůLJ ƚŽ ŝŶĐůƵĚĞĂŶLJpension or annuity plan in which

ƚŚĞ ĐŽŶƚƌŝďƵƟŽŶƐ ĂƌĞ ďĂƐĞĚ ŽŶ ĂĐŽŵƉƵƚĂƟŽŶŽĨǁŚĂƚĐŽŶƚƌŝďƵƟŽŶƐĂƌĞ ŶĞĞĚĞĚ ƚŽ ƉƌŽǀŝĚĞ ĚĞĮŶŝƚĞůLJĚĞƚĞƌŵŝŶĂďůĞďĞŶĞĮƚƐƚŽƉůĂŶƉĂƌͲƟĐŝƉĂŶƚƐdŚĂƚŝƐĐŽŶƚƌŝďƵƟŽŶƐĂƌĞĚĞƉĞŶĚĞŶƚ ŽŶ ƉƌŽŵŝƐĞĚ ďĞŶĞĮƚƐŽŶƚƌŝďƵƟŽŶƐ ƚŽ ƚŚĞ ƉůĂŶ ĂƌĞ ĂĐͲtuarially calculated to provide the ƉƌŽŵŝƐĞĚďĞŶĞĮƚƐ

ůĂ ĚŵŝŶ ŽĚĞ ƌ ϴϭϬͲϯͲϭϵͲϬϰϮͿ dŚĞ ƌĞůĞǀĂŶƚ ĞƉĂƌƚŵĞŶƚŽĨZĞǀĞŶƵĞƌĞŐƵůĂƟŽŶŽīĞƌƐĂĐŽƵͲƉůĞŽĨĞdžĂŵƉůĞƐŝŶĐůƵĚŝŶŐďĞŶĞĮƚƐƌĞĐĞŝǀĞĚĨƌŽŵĞdžĐĞƐƐďĞŶĞĮƚƉůĂŶƐĂŶĚ ĨƌŽŵ ƐƵƉƉůĞŵĞŶƚĂů ĞdžĞĐƵƟǀĞƌĞƟƌĞŵĞŶƚ ŝŶĐŽŵĞ ƉůĂŶƐ ^ZW ƐͿďƵƚ ŽŶůLJ ŝĨ ƚŚŽƐĞ ďĞŶĞĮƚƐ ĂƌĞ taxͲ

ĂďůĞ for federal income tax purposͲĞƐ tŚŝůĞ ƚŚĂƚ ŵĂLJ ƐĞĞŵ ĐŽƵŶƚͲĞƌͲŝŶƚƵŝƟǀĞƚŚĂƚ ƐǁŚĂƚƚŚĞƐƚĂƚƵƚĞƌĞƋƵŝƌĞƐ

ĚĚŝƟŽŶĂůůLJ ǁŚŝůĞ ZƵůĞ ϴϭϬͲϯͲϭϵͲϬϰĐůĞĂƌůLJƐƚĂƚĞƐƚŚĂƚŝŶĐŽŵĞĨƌŽŵĚĞĮŶĞĚ ĐŽŶƚƌŝďƵƟŽŶ ƉůĂŶƐ ĞŐϰϬϭlt ƉůĂŶƐͿ ŝƐ ƚĂdžĂďůĞ ZĞƉ gtLJŶŶƌĞĞƌ Z ʹ ZŽŐĞƌƐǀŝůůĞͿ ŝŶƚĞŶĚƐ ƚŽŝŶƚƌŽĚƵĐĞ ůĞŐŝƐůĂƟŽŶ ŝŶ ampĞďƌƵĂƌLJƚŽĞdžĞŵƉƚƚŚŽƐĞƉĂLJŵĞŶƚƐĂƐǁĞůůĐĐŽƌĚŝŶŐƚŽƌĞĞƌ ƚŚĞĞdžĞŵƉƟŽŶǁŽƵůĚďĞƉŚĂƐĞĚŝŶŽǀĞƌĂĮǀĞͲLJĞĂƌ

ƉĞƌŝŽĚƵƚǁĞŵĂLJĂůƐŽƐĞĞĂůĞŐͲŝƐůĂƟǀĞ ĞīŽƌƚ ƚŽ ůĞǀĞů ƚŚĞ ƉůĂLJŝŶŐĮĞůĚ ďLJ ĞdžĞŵƉƟŶŐ ƉĂLJͲŽƵƚƐ ĨƌŽŵďŽƚŚĚĞĮŶĞĚĐŽŶƚƌŝďƵƟŽŶĂŶĚĚĞͲĮŶĞĚďĞŶĞĮƚƉůĂŶƐďƵƚŽŶůLJĂďŽǀĞĂ ĐĞƌƚĂŝŶ ĚŽůůĂƌ ƚŚƌĞƐŚŽůĚ ĞŐΨϱϬϬϬϬĂŶŶƵĂůůLJ

ŶŽƚŚĞƌ ŵŽƌĞ ŶĂƌƌŽǁ ĞdžĞŵƉƟŽŶdeals with severance pay to former ĞŵƉůŽLJĞĞƐ ƌĞƐƵůƟŶŐ ĨƌŽŵ ƚŚĞŝƌĞŵƉůŽLJĞƌ Ɛ ĚŽǁŶƐŝnjŝŶŐ See ůĂŽĚĞ Α ϰϬͲϭϴͲϭϵϭ dŚĞ ĞƉĂƌƚͲŵĞŶƚŚĂƐŇĞƐŚĞĚŽƵƚ ƚŚŝƐ ĞdžĞŵƉͲƟŽŶ ŝŶZƵůĞϴϭϬͲϯͲϭϵϭͲϬϭǁŚŝĐŚsays that the severance payment must result from an ldquoadministraͲƟǀĞ ĚŽǁŶƐŝnjŝŶŐ ŝĞ Ă ƌĞĚƵĐƟŽŶŝŶƚŚĞĞŵƉůŽLJĞƌ ƐǁŽƌŬĨŽƌĐĞŽƌƚŚĞĚŝƐĐŽŶƟŶƵĂŶĐĞ Žƌ ƌĞůŽĐĂƟŽŶ ŽĨƚŚĞ ŽƉĞƌĂƟŽŶ ŽĨ ƚŚĞ ĞŵƉůŽLJĞƌ ŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚĂďƵƐŝŶĞƐƐƉůĂŶƐƵďŵŝƩĞĚƚŽĂŶĚĂƉƉƌŽǀĞĚďLJ the ĞƉĂƌƚŵĞŶƚ ŶĂĚĚŝƟŽŶƚŚĞĞŵͲƉůŽLJĞĞ ŵƵƐƚ ďĞ ĚŝƐƉůĂĐĞĚ ĨƌŽŵĞŵƉůŽLJŵĞŶƚ ǁŚŝĐŚŵĞĂŶƐ ƚŚĞƌĞŚĂƐďĞĞŶĂƚĞƌŵŝŶĂƟŽŶŽĨƚŚĞĞŵͲƉůŽLJĞƌĞŵƉůŽLJĞĞ ƌĞůĂƟŽŶƐŚŝƉ ĚƵĞƚŽƚŚĞĞŵƉůŽLJĞĞ ƐũŽďďĞŝŶŐĂďŽůͲŝƐŚĞĚ Žƌ ƌĞůŽĐĂƚĞĚ dŚĞ ĞdžĞŵƉͲƟŽŶ ŝƐ ůŝŵŝƚĞĚ ƚŽ ƚŚĞĮƌƐƚΨϮϱϬϬϬof severance pay received in any ŽŶĞLJĞĂƌĨŽƌƚŚĞĚŝƐƉůĂĐĞĚǁŽƌŬĞƌ džĂŵƉůĞƐ ŝŶĐůƵĚĞ ĐĞƌƚĂŝŶ ƵŶŝŽŶďĞŶĞĮƚƐ ƉĂLJŵĞŶƚƐ ĨƌŽŵ Ă sƉĂLJŵĞŶƚƐ ƚŽ ůĂŝĚͲŽī ĞŵƉůŽLJĞĞƐĨƌŽŵ Ă ĐŽŵƉĂŶLJͲĮŶĂŶĐĞĚ ƐƵƉƉůĞͲŵĞŶƚĂů ƵŶĞŵƉůŽLJŵĞŶƚ ďĞŶĞĮƚplan also known as a ldquoguaranteed ĂŶŶƵĂůǁĂŐĞƉůĂŶ ĂŶĚ ŝŶĐĞŶƟǀĞƐŽƌ ŝŶĚƵĐĞŵĞŶƚƐ ĨŽƌ ĞĂƌůLJ ƌĞƟƌĞͲŵĞŶƚ

ŶƐŚŽƌƚƚŚĞŐĞŶĞƌĂůƌƵůĞƚŚĂƚƉĂLJͲŵĞŶƚƐ ĨƌŽŵĂ ƌĞƟƌĞŵĞŶƚƉůĂŶ ĂƌĞƚĂdžĂďůĞďLJůĂďĂŵĂĞǀĞŶŝĨƚŚĞƌĞͲƟƌĞĞͲƌĞĐŝƉŝĞŶƚŵŽǀĞƐŽƵƚŽĨƐƚĂƚĞŚĂƐ ƐŽŵĞ ƌĞůĂƟǀĞůLJ ďƌŽĂĚ ĞdžĐĞƉͲƟŽŶƐ tĞ ŚŽƉĞ LJŽƵ ǁŝůů ŵĂŬĞ Ăfew copies of this column and deͲƉŽƐŝƚƚŚĞŵŝŶƚŚĞĮůĞƐŽĨŝŶĚŝǀŝĚƵĂůĐůŝĞŶƚƐǁŚŽĂƌĞĐůŽƐĞƚŽƌĞƟƌĞŵĞŶƚĂŶĚǁŚŽƉĂƌƟĐŝƉĂƚĞŝŶŽŶĞŽƌŵŽƌĞƋƵĂůŝĮĞĚŽƌŶŽŶͲƋƵĂůŝĮĞĚĚĞĨĞƌƌĞĚĐŽŵƉƉůĂŶƐ

ΞĞĐĞŵďĞƌϮϬϭϱƌƵĐĞW ůLJ

tŝůůŝĂŵd dŚŝƐƚůĞƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐ

ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ

BABC SALT CORNER

By Bruce P Ely

William T Thistle II

ƌĂĚůĞLJƌĂŶƚŽƵůƚƵŵŵŝŶŐƐgtgtWBirmingham Alabama

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AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

ŽŶƟŶƵĞĚŽŶƉĂŐĞϯϯͿ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

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AmericAn institute of cPAsProPoses exPAnding Joint Venture with cimAgtĞŐĞŶĚĂƌLJ ŝŶǀĞƐƚŽƌ tĂƌƌĞŶ ƵīĞƩŚĂƐ Ă ƐĂLJŝŶŐ ^ŽŵĞŽŶĞ Ɛ ƐŝƫŶŐ ŝŶƚŚĞ ƐŚĂĚĞ ƚŽĚĂLJ ďĞĐĂƵƐĞ ƐŽŵĞŽŶĞƉůĂŶƚĞĚĂƚƌĞĞĂůŽŶŐƟŵĞĂŐŽ dŚŝƐƋƵŽƚĞƵŶĚĞƌƐĐŽƌĞƐƚŚĞŝŵƉŽƌƚĂŶĐĞŽĨĂŶƟĐŝƉĂƟŶŐĂŶĚƉƌĞƉĂƌŝŶŐ ƚŽĚĂLJ ĨŽƌƚŚĞ ŽƉƉŽƌƚƵŶŝƟĞƐ ĂŶĚ ĐŚĂůůĞŶŐĞƐ ŽĨƚŽŵŽƌƌŽǁ

The CPA profession has a long history ŽĨĚŽŝŶŐũƵƐƚƚŚĂƚƚŚĞůĂďĂŵĂ ŽĐŝĞƚLJŽĨWƐĂŶĚƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐ WͿ ĐƵƌƌĞŶƚůLJ ĂƌĞ ǁŽƌŬŝŶŐŽŶ Ă ǁŝĚĞ ǀĂƌŝĞƚLJ ŽĨ ŝŶŝƟĂƟǀĞƐ ƚŽĞŶŚĂŶĐĞ ƚŚĞ ƌĞůĞǀĂŶĐĞĂŶĚǀŝďƌĂŶĐLJŽĨƚŚĞƉƌŽĨĞƐƐŝŽŶĨĂƌŝŶƚŽƚŚĞĨƵƚƵƌĞdŚĞƐĞŝŶŝƟĂƟǀĞƐŝŶĐůƵĚĞƉƌŽŐƌĂŵƐƚŽpromote the value of CPAs as trusted ďƵƐŝŶĞƐƐ ĂĚǀŝƐŽƌƐ ĞŶŚĂŶĐĞ ĂƵĚŝƚƋƵĂůŝƚLJ ďƌŽĂĚĞŶ ƚŚĞ ĚĞĮŶŝƟŽŶ ŽĨĂƩĞƐƚŚĞůƉĮƌŵƐŝĚĞŶƟĨLJĂŶĚƌĞŵĞĚLJŝƐƐƵĞƐ ĚƵƌŝŶŐ Θ ĞŶŐĂŐĞŵĞŶƚƐĞǀŽůǀĞ ƚŚĞ hŶŝĨŽƌŵ W džĂŵĂƩƌĂĐƚ ƚŚĞ ŶĞdžƚ ŐĞŶĞƌĂƟŽŶ ŽĨƚĂůĞŶƚ ĂŶĚ ŵĞĞƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶĂŶĚ ĞĚƵĐĂƟŽŶĂů ŶĞĞĚƐ ŽĨ ŵĞŵďĞƌƐŝŶ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ďƵƐŝŶĞƐƐŐŽǀĞƌŶŵĞŶƚĂŶĚƐƉĞĐŝĂůŝnjĞĚƐĞƌǀŝĐĞƐ

ŶƌĞƐƉŽŶƐĞƚŽƚŚĞŶĞĞĚƐŽĨŵĞŵďĞƌƐǁŽƌŬŝŶŐ ŝŶ ĐŽƌƉŽƌĂƟŽŶƐ ŽĨ ĂůůŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐ ĂŶĚ ƐŝnjĞƐƚŚĞ W ĨŽƌŵĞĚ Ă ũŽŝŶƚ ǀĞŶƚƵƌĞǁŝƚŚ ƚŚĞ ŚĂƌƚĞƌĞĚ ŶƐƟƚƵƚĞ ŽĨDĂŶĂŐĞŵĞŶƚ ĐĐŽƵŶƚĂŶƚƐ DͿŝŶϮϬϭϭD ŝƐ ƚŚĞǁŽƌůĚ Ɛ ůĞĂĚŝŶŐĂŶĚ ůĂƌŐĞƐƚ ƉƌŽĨĞƐƐŝŽŶĂů ďŽĚLJ ŽĨŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƚĂŶƚƐ ampŽƵŶĚĞĚŝŶϭϵϭϵDƌĞƉƌĞƐĞŶƚƐŵŽƌĞƚŚĂŶϮϮϳϬϬϬ ŵĞŵďĞƌƐ ĂŶĚ ƐƚƵĚĞŶƚƐŽƉĞƌĂƟŶŐ ŝŶ ϭϳϵ ĐŽƵŶƚƌŝĞƐ ǁŽƌŬŝŶŐŝŶ ŝŶĚƵƐƚƌLJ ĐŽŵŵĞƌĐĞ ĂŶĚ ŶŽƚͲĨŽƌͲƉƌŽĮƚŽƌŐĂŶŝnjĂƟŽŶƐŶĂŶƵĂƌLJϮϬϭϮƚŚĞ ƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ůĂƵŶĐŚĞĚƚŚĞ ŚĂƌƚĞƌĞĚ ůŽďĂů DĂŶĂŐĞŵĞŶƚĐĐŽƵŶƚĂŶƚ DͿ ĚĞƐŝŐŶĂƟŽŶdŚĞ ŶƵŵďĞƌ ŽĨ D ĚĞƐŝŐŶĂƟŽŶŚŽůĚĞƌƐ ŝƐ ŶŽǁ ŵŽƌĞ ƚŚĂŶ ϭϱϬϬϬϬǁŽƌůĚǁŝĚĞ ǁŝƚŚ ŽǀĞƌ ϱϬϬϬϬ ŝŶ ƚŚĞh^

EŽǁ ƚŚĞ W ĂŶĚ D ĂƌĞďĞŐŝŶŶŝŶŐ Ă ĐŽŶǀĞƌƐĂƟŽŶ ǁŝƚŚ ƚŚĞŝƌƌĞƐƉĞĐƟǀĞŵĞŵďĞƌƐĂďŽƵƚĂƉƌŽƉŽƐĂůƚŽŝŶƚĞŐƌĂƚĞƚŚĞŝƌŽƉĞƌĂƟŽŶƐƐƚƌĂƚĞŐLJand management through a newly ĨŽƌŵĞĚĂƐƐŽĐŝĂƟŽŶdŚĞWǁŽƵůĚĐŽŶƟŶƵĞ ƚŽ ƐĞƌǀĞ ŵĞŵďĞƌƐ ĂŶĚƉƌŽƚĞĐƚ ƉƌŽŵŽƚĞ ĂŶĚ ŐƌŽǁ ƚŚĞWƉƌŽĨĞƐƐŝŽŶdŚĞŶĞǁĂƐƐŽĐŝĂƟŽŶĂŝŵƐƚŽŵĂdžŝŵŝnjĞĞĸĐŝĞŶĐŝĞƐĂŶĚƉƌŽǀŝĚĞ

Ă ďƌŽĂĚĞƌ ƉůĂƞŽƌŵ ĨŽƌ ĨƵƌƚŚĞƌĞŶŚĂŶĐŝŶŐ ĂĚǀŽĐĂĐLJ ƉƌŽŵŽƟŶŐƉƵďůŝĐ ĂŶĚŵĂŶĂŐĞŵĞŶƚ ĂĐĐŽƵŶƟŶŐon campuses and with employers and ĐůŝĞŶƚƐĂŶĚĚĞǀĞůŽƉŝŶŐŶĞǁƌĞƐĞĂƌĐŚĂŶĚĞĚƵĐĂƟŽŶĂůŽīĞƌŝŶŐƐĐĐŽƌĚŝŶŐƚŽƌůĞĞŶdŚŽŵĂƐWDW^ĞŶŝŽƌ sŝĐĞ WƌĞƐŝĚĞŶƚͲDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐ ĂŶĚ ůŽďĂů DĂƌŬĞƚƐ ƉƌĞƐĞŶĐĞ ŝŶƵƌŽƉĞǁŝůůĚƌĂŵĂƟĐĂůůLJŝŶĐƌĞĂƐĞ ŽƵƌ ĂďŝůŝƚLJ ƚŽ ĂĚǀŽĐĂƚĞ ĨŽƌŵĞŵďĞƌƐ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂů ŵĂƩĞƌƐƚŚĂƚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJ ŝŵƉĂĐƟŶŐ ƚŚĞh^ƐĞĐƵƌŝƟĞƐƐLJƐƚĞŵŶĂĚĚŝƟŽŶƚŚĞƉƌŽƉŽƐĂůǁŽƵůĚĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽ ĂĐŚŝĞǀĞ ĞǀĞŶ ŐƌĞĂƚĞƌ ŝŶŇƵĞŶĐĞĚŽŵĞƐƟĐĂůůLJĂŶĚ ŝŶƚĞƌŶĂƟŽŶĂůůLJĂŶĚďƌŽĂĚĞŶƚŚĞĂƉƉĞĂůŽĨĂĐĐŽƵŶƟŶŐƚŽƚŚĞŶĞdžƚŐĞŶĞƌĂƟŽŶŽĨƉƌŽĨĞƐƐŝŽŶĂůƐ

Unwavering Commitment to the CPA|KƵƌ ƐƚƌĂƚĞŐLJ ŝƐ ďƵŝůƚ ŽŶ ƚŚĞ ƉŽǁĞƌŽĨ ŶĚ ƐĂŝĚ ĂƌƌLJ DĞůĂŶĐŽŶW D W WƌĞƐŝĚĞŶƚ ĂŶĚK dŚĞ WǁŽƵůĚ ĐŽŶƟŶƵĞ ƚŽmaintain an unwavering commitment ƚŽ ƚŚĞW ƉƌŽŵŽƚĞŚŝŐŚ ƐƚĂŶĚĂƌĚƐfor ethics and ƋƵĂůŝƚLJ ĂŶĚƉƌŽƚĞĐƚƚŚĞ ƉƵďůŝĐ ŝŶƚĞƌĞƐƚand the core values of the CPA ƉƌŽĨĞƐƐŝŽŶ tŚĂƚwe would gain through this new ĂƐƐŽĐŝĂƟŽŶ ǁŝƚŚD ŝƐ ƚŚĞ ĨƵƌƚŚĞƌƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƚŝŽŶof management Ă Đ Đ Ž Ƶ Ŷ ƚ ŝ Ŷ Ő ampŝŶĂŶĐŝĂů ƌĞƉŽƌƟŶŐis stronger when ǁĞ ĚƌŝǀĞ ƋƵĂůŝƚLJŝŶ ďŽƚŚ ƉƵďůŝĐand management ĂĐĐŽƵŶƟŶŐ

Trends Driving EĞĞĚĨŽƌǀŽůƵƟŽŶ| The CPA profession has a history of ĂŶƟĐŝƉĂƟŶŐ ʹĂŶĚ ĂĚũƵƐƟŶŐƚŽ ʹ ĐŚĂŶŐĞƐ ŝŶŵĂƌŬĞƚ ĚĞŵĂŶĚƐThe profession has grappled with and developed ƐŽůƵƟŽŶƐ ƚŽaddress increasing

ĐŽŵƉůĞdž ƚĞĐŚŶŽůŽŐLJ ƐƉĞĐŝĂůŝnjĂƟŽŶĂŶĚ ĞǀŽůǀŝŶŐ ďƵƐŝŶĞƐƐ ƐƚƌƵĐƚƵƌĞƐƚŚĞƐĞĚƌŽǀĞ ƐƵĐŚĞǀŽůƵƟŽŶĂƌLJ ƐƚĞƉƐĂƐ ƚŚĞ ĐŽŵƉƵƚĞƌŝnjĂƟŽŶ ŽĨ ƚŚĞ WdžĂŵ ŶŽŶͲW Įƌŵ ŽǁŶĞƌƐŚŝƉ ĂŶĚƚŚĞ ĂĚŽƉƟŽŶ ŽĨ ĐůŽƵĚ ĐŽŵƉƵƟŶŐƐŽůƵƟŽŶƐ

Current trends and challenges on the ŚŽƌŝnjŽŶŚĂǀĞďĞĞŶĐĂƌĞĨƵůůLJĂƐƐĞƐƐĞĚďLJ ƚŚĞ W ĂƐ ƉĂƌƚ ŽĨ ŝƚƐ ŽŶŐŽŝŶŐƐƚƌĂƚĞŐŝĐ ƉůĂŶŶŝŶŐ ƉƌŽĐĞƐƐ tŝƚŚƌĞĐŽƌĚŵĞŵďĞƌƐŚŝƉŶƵŵďĞƌƐĂŶĚƚŚĞW ƌĞƉƵƚĂƟŽŶ Ăƚ ƚŚĞ ŚŝŐŚĞƐƚ ůĞǀĞůƚŚĞ W ďĞůŝĞǀĞƐ ƚŚĂƚ ƚŚĞ ƟŵĞ ŝƐright to pursue a proposal that will ďĞƩĞƌĞŶĂďůĞƚŚĞƉƌŽĨĞƐƐŝŽŶƚŽƚĂĐŬůĞƐƵĐŚĨĂĐƚŽƌƐĂƐ

ͻ dŚĞŐƌŽǁŝŶŐǁŽƌůĚǁŝĚĞƚĂůĞŶƚ shortage and associated demand ĨŽƌĞǀĞƌŚŝŐŚĞƌůĞǀĞůƐŽĨƐƉĞĐŝĂůŝnjĞĚ knowledge and servicesͻ ^ŝŐŶŝĮĐĂŶƚĚĞŵŽŐƌĂƉŚŝĐĂŶĚ ŐĞŶĞƌĂƟŽŶĂůƐŚŝŌƐͻ dŚĞŝŶĐƌĞĂƐŝŶŐŶƵŵďĞƌŽĨ ĂĐĐŽƵŶƟŶŐŐƌĂĚƵĂƚĞƐďLJƉĂƐƐŝŶŐ ƉƌŽĨĞƐƐŝŽŶĂůĂĸůŝĂƟŽŶĂŶĚ the associated commitment to a professional code of conductͻ dŚĞƐŚŝŌŽĨĞĐŽŶŽŵŝĐŐƌŽǁƚŚ toward Asian and emerging markets

ͻ dŚĞŐƌĞĂƚĞƌŝŶƚĞƌŶĂƟŽŶĂůŵŝŶĚƐĞƚ ŽĨƚŽĚĂLJ ƐŐƌĂĚƵĂƚĞƐĂŶĚƚŚĞ overall trend toward more ŝŶƚĞƌŶĂƟŽŶĂůĐŽŶŶĞĐƚĞĚŶĞƐƐ and interdependenciesͻ ZĞŐƵůĂƚŽƌLJŝŵƉĂĐƚĐŽŵŝŶŐĨƌŽŵ ƵƌŽƉĞĂŶĚŽƚŚĞƌƉĂƌƚƐŽĨƚŚĞ ǁŽƌůĚƚŚĂƚĂƌĞĂīĞĐƟŶŐďƵƐŝŶĞƐƐĞƐ ŝŶƚŚĞh^ͻ dŚĞŶĞĞĚĨŽƌĮŶĂŶĐĞƉƌŽĨĞƐƐŝŽŶĂůƐ ĨĂĐŝŶŐĂŶŝŶĐƌĞĂƐŝŶŐůLJĐŽŵƉĞƟƟǀĞ ũŽďŵĂƌŬĞƚƚŽĚŝīĞƌĞŶƟĂƚĞ themselves from their peers and demonstrate greater strategic management and ďƵƐŝŶĞƐƐƉĂƌƚŶĞƌŝŶŐƐŬŝůůƐ

ƵŝůĚŝŶŐŽŶdžŝƐƟŶŐ ŽŝŶƚsĞŶƚƵƌĞƐSuccess ƉƉƌŽdžŝŵĂƚĞůLJϱϬƉĞƌĐĞŶƚŽĨŵŽƐƚƐƚĂƚĞWƐŽĐŝĞƚLJĂŶĚWŵĞŵďĞƌƐ ǁŽƌŬ ŝŶ ďƵƐŝŶĞƐƐĞƐ ŽĨĂůů ƐŝnjĞƐ ĂŶĚ ŽǁŶĞƌƐŚŝƉ ƐƚƌƵĐƚƵƌĞƐƌĞĂƟŶŐ ƚŚĞ D ŽīĞƌĞĚ ƚŚĞƐĞprofessionals a complementary ĚĞƐŝŐŶĂƟŽŶĂŶĚĞŶŚĂŶĐĞĚƌĞƐŽƵƌĐĞƐ^ŝŶĐĞ ƚŚĞ ĚĞƐŝŐŶĂƟŽŶ Ɛ ůĂƵŶĐŚ ƚŚĞŵĞƌŝĐĂŶ ŶƐƟƚƵƚĞ ŽĨ WƐ ĂŶĚD ŚĂǀĞ ĚĞůŝǀĞƌĞĚ ŶĞĂƌůLJ ϭϮϬreports and tools plus online events and career development resources ƚŽ ŵĞŵďĞƌƐ ƐĞĞŬŝŶŐ ƚŽ ŝŶĐƌĞĂƐĞ

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

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how to be Abetter PublicsPeAker WƵďůŝĐ ƐƉĞĂŬŝŶŐ ĐĂŶbe scary but these ĮǀĞƟƉƐͶŝŶĐůƵĚŝŶŐƉƌĂĐƟĐŝŶŐĂŶĚƐŽůŝĐŝƟŶŐĨĞĞĚďĂĐŬͶǁŝůůŚĞůƉLJŽƵŶŐWƐŝŵƉƌŽǀĞ

ĐŚŽƐĞĂĐĐŽƵŶƟŶŐĂƐĂĐĂƌĞĞƌďĞĐĂƵƐĞ ůŝŬĞĚƚŚĞƚĞĐŚŶŝĐĂůŬŶŽǁůĞĚŐĞĂŶĚ ůŝŬĞĚ ƚŚĞŵŝƐƐŝŽŶŽĨƉƌŽƚĞĐƟŶŐ ƚŚĞƉƵďůŝĐŝŶƚĞƌĞƐƚĂůƐŽůŝŬĞĚƚŚĂƚŝƚĂƉƉĞĂƌĞĚƚŽďĞŵŽƌĞŽĨĂŚĞĂĚƐͲĚŽǁŶƉƌŽĨĞƐƐŝŽŶ ŝŶƐƚĞĂĚŽĨŽŶĞƚŚĂƚƌĞƋƵŝƌĞĚƉƵďůŝĐƐƉĞĂŬͲŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƐĐŚŽŽůͶĂŶĚ ŝŶ ŵLJ ĮƌƐƚ ũŽďͶƚŚĂƚ ǁƌŝƩĞŶĐŽŵŵƵŶŝĐĂƟŽŶǁĂƐŝŵƉŽƌƚĂŶƚƚŽĚŽĐƵŵĞŶƚƌĞƐƵůƚƐĂŶĚƐŚŽǁƌĂƟŽŶĂůĞĨŽƌƉĞƌĨŽƌŵŝŶŐƉƌŽĐĞĚƵƌĞƐƐƉĞŶƚŵLJĮƌƐƚLJĞĂƌŽŶƚŚĞũŽďŝŶďůŝƐƐŚĂƉƉŝůLJĂƵĚŝƟŶŐĂŶĚĚŽĐƵŵĞŶƟŶŐŝŶĚĞƚĂŝů

ƵƚĂŌĞƌ ƚŚĂƚLJĞĂƌ ŵLJŵĂŶĂŐĞƌƐĂƐŬĞĚŵĞƚŽƐƚĂƌƚ ůĞĂĚŝŶŐƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŶŐ ƌĞƐƵůƚƐ ƚŽ ĐůŝĞŶƚŵĂŶĂŐĞŵĞŶƚ ǁĂƐ ƚĞƌƌŝĮĞĚ ŽĨ ďŽƚŚ ƚŚŽƵŐŚƚldquoWhy would anyone want to listen to someone ũƵƐƚŽƵƚŽĨƐĐŚŽŽůĞƐƉĞĐŝĂůůLJƚŚŽƐĞƉƌŽĨĞƐƐŝŽŶĂůƐwho have worked decades longer than ŵĞ ƐƉĞŶƚ ŚŽƵƌƐ ƉƌĞƉĂƌŝŶŐ ĨŽƌ ƚŚĞƐŝŵƉůĞƐƚ ŝŶƚĞƌĂĐƟŽŶƐ ǁŚŝĐŚŵĞĂŶƚ ŚĂĚƚŽĮŶĚŵŽƌĞƟŵĞƚŽǁŽƌŬŽŶŵLJǁƌŝƩĞŶĚĞůŝǀĞƌĂďůĞƐ

tŚŝůĞ ǁĂƐ ƚƌLJŝŶŐ ƚŽ ŽǀĞƌĐŽŵĞŵLJ ĂŶdžŝĞƚLJ Ă ĐŽůůĞĂŐƵĞ ĨƌŽŵanother department invited me ƚŽ Ă ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŵĞĞƟŶŐof Toastmasters to support his ƐƉĞĞĐŚ ƚŽůĚ Śŝŵ ǁŽƵůĚ ĂƩĞŶĚǁŝƚŚƚŚĞĐŽŶĚŝƟŽŶƚŚĂƚǁŽƵůĚŶŽƚƉĂƌƟĐŝƉĂƚĞ ŝŶ ĂŶLJ ŽĨ ƚŚĞ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĂĐƟǀŝƟĞƐ Ğ ĂŐƌĞĞĚĂŶĚĂƩĞŶĚĞĚŵLJĮƌƐƚŵĞĞƟŶŐĂƐĂ ƐƉĞĐƚĂƚŽƌ Ğ ĐŽŶƟŶƵĞĚ ŝŶǀŝƟŶŐŵĞ ƚŽŵĞĞƟŶŐƐ ĂŶĚ ĂƩĞŶĚĞĚ ƚŽsupport him and with the hope that ŵŝŐŚƚŐĂƌŶĞƌƐŽŵĞƵƐĞĨƵůƟƉƐĨŽƌŵLJŽǁŶĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ŌĞƌ Ɛŝdž ŵŽŶƚŚƐ ŽĨ ĂƩĞŶĚŝŶŐ ŵĞĞƟŶŐƐ ďĞĐĂŵĞĂĨƵůůŵĞŵďĞƌŽĨƚŚĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐŽƌŐĂŶŝnjĂƟŽŶĂŶĚŐĂǀĞŵLJĮƌƐƚƐƉĞĞĐŚƐƉŽŬĞŝŶĨƌŽŶƚŽĨĂĐƌŽǁĚŽĨĂďŽƵƚϭϬƉĞŽƉůĞĂŶĚŵLJŶĞƌǀĞƐĚŝĐƚĂƚĞĚŵLJƉĞƌĨŽƌŵĂŶĐĞŚĂĚƉƌĂĐƟĐĞĚĂ ĮǀĞͲŵŝŶƵƚĞ ƐƉĞĞĐŚ ǁŝƚŚ ŶŽ ĮůůĞƌ ǁŽƌĚƐͶƐƵĐŚĂƐƵŚĂŶĚƵŵͶĂŶĚĚĞůŝǀĞƌĞĚŝƚ ŝŶĨŽƵƌŵŝŶƵƚĞƐǁŝƚŚϰϮĮůůĞƌǁŽƌĚƐŌĞƌƚŚĂƚĞdžƉĞƌŝĞŶĐĞ ŬŶĞǁ ƚŚĂƚ ǁŽƵůĚ ŶĞĞĚ ƚŽ ǁŽƌŬ ŚĂƌĚĞƌ ŽŶ ŵLJǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐŽƌŵLJĐĂƌĞĞƌĐŽƵůĚďĞƐƚƵŶƚĞĚKǀĞƌ ƚŚĞŶĞdžƚ ƐĞǀĞƌĂů LJĞĂƌƐ ĐŽŵƉůĞƚĞĚƐĞǀĞƌĂůƐƉĞĞĐŚĞƐĂŶĚĨĞůƚŵŽƌĞĐŽŶĮĚĞŶƚĂƐŬŝŶŐĨŽƌŽƉƉŽƌƚƵŶŝƟĞƐƚŽƐƉĞĂŬ ŝŶŵLJ ũŽď ƚ ƚŽŽŬƟŵĞ

ƉƌĂĐƟĐĞ ĂŶĚĚĞƚĞƌŵŝŶĂƟŽŶ ƚŽŽǀĞƌĐŽŵĞŵLJ ĨĞĂƌŽĨƉƵďůŝĐƐƉĞĂŬŝŶŐsĞƌďĂů ĐŽŵŵƵŶŝĐĂƟŽŶ ŝƐ ŶŽǁŽŶĞŽĨŵLJ ĨĂǀŽƌŝƚĞĂƐƉĞĐƚƐŽĨŵLJĐĂƌĞĞƌ

DĂŶLJLJŽƵŶŐWƐ ĨĂĐĞ ƚŚĞƐĂŵĞĐŚĂůůĞŶŐĞ ĚŝĚ Ĩ LJŽƵĂƌĞŽŶĞŽĨƚŚŽƐĞĨŽůŬƐŚĞƌĞĂƌĞƟƉƐƚŚĂƚLJŽƵĐĂŶƵƐĞƚŽŝŵƉƌŽǀĞLJŽƵƌƉƵďůŝĐͲƐƉĞĂŬŝŶŐƐŬŝůůƐ

^ĞĞŬ ŽƉƉŽƌƚƵŶŝƟĞƐ ƚŽ ǁŽƌŬ ŽŶ LJŽƵƌ ƐŬŝůůƐ ƩĞŶĚ ƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ĐůƵďƐ ĂŶĚǁŽƌŬƐŚŽƉƐ ƚĞĂĐŚ ĞĚƵĐĂƟŽŶĂů ƐĞƐƐŝŽŶƐůĞĂĚ ƚĞĂŵ ŵĞĞƟŶŐƐ ĂŶĚ ƉƌĞƐĞŶƚ ďƵƐŝŶĞƐƐ ƌĞƐƵůƚƐ ƚŽ ĂĚĞƉĂƌƚŵĞŶƚŽƌĐůŝĞŶƚ

WƌĞƉĂƌĞLJŽƵƌŵĂƚĞƌŝĂůŝŶĂĚǀĂŶĐĞdŚĞŵŽƌĞLJŽƵƉƌĂĐƟĐĞƚŚĞŵŽƌĞ ĐŽŶĮĚĞŶƚ LJŽƵǁŝůů ďĞǁŚĞŶLJŽƵĂƌĞ ƐƉĞĂŬŝŶŐ ƌĞĐŽƌĚLJŽƵƌƐĞůĨ ƐƉĞĂŬŝŶŐ ĂŶĚǁŽƌŬ ǁŝƚŚ ŽƚŚĞƌƐ ƚŽ ŚŽŶĞ LJŽƵƌ ŬĞLJŵĞƐƐĂŐĞƐ

ǀĂůƵĂƚĞ ŽƚŚĞƌ ƐƉĞĂŬĞƌƐ ĂŶĚ ƚĂŬĞ ŶŽƚĞƐtŚĂƚ ĚŽ LJŽƵ ůŝŬĞĂďŽƵƚ ƐƉĞĂŬĞƌƐtŚĂƚ ŵĂŬĞƐ ƚŚĞŵ ĞīĞĐƟǀĞtƌŝƚĞ ĚŽǁŶwhat you learn from other speakers and incorporate the ůĞƐƐŽŶƐ ŝŶƚŽ LJŽƵƌ ŽǁŶ ƐƉĞĂŬŝŶŐ zŽƵdƵďĞ ĂŶĚ d dĂůŬƐĂƌĞ ŐƌĞĂƚ ƌĞƐŽƵƌĐĞƐ ƚŽĮŶĚ ƐƉĞĂŬĞƌƐ ƚŽ ƐƚƵĚLJ zŽƵ ĐĂŶƉŝĐŬ

a topic that interests you to discover speaker leaders in ƚŚĂƚ ĂƌĞĂ Žƌ LJŽƵ ĐĂŶ ƐĞĂƌĐŚ ĨŽƌ ƐƉĞĂŬĞƌƐ ǁŚŽ

ƐƉĞĐŝĮĐĂůůLJƚĞĂĐŚĐŽŵŵƵŶŝĐĂƟŽŶƐŬŝůůƐ

ƐŬĨŽƌĨĞĞĚďĂĐŬĂůůƚŚĞƟŵĞdĂŬĞƉƵďůŝĐͲƐƉĞĂŬŝŶŐĐůĂƐƐĞƐďƌŝŶŐĞǀĂůƵĂƟŽŶĨŽƌŵƐǁŝƚŚ LJŽƵ ǁŚĞŶĞǀĞƌ LJŽƵ ƐƉĞĂŬ ĂƐŬ ĂĐŽůůĞĂŐƵĞŽƌ ĨƌŝĞŶĚƚŽ ƚĂŬĞŶŽƚĞƐĂŶĚĮŶĚ ĂŶ ĂĐĐŽƵŶƚĂďŝůŝƚLJ ƉĞƌƐŽŶ ůŝŬĞ ĂĐŽůůĞĂŐƵĞƉĂƌƚŶĞƌ ĨƌŝĞŶĚŽƌĐŽĂĐŚƚŽŚĞůƉLJŽƵĚĞǀĞůŽƉĂŶĚĂĐŚŝĞǀĞǀĞƌďĂůĐŽŵŵƵŶŝĐĂƟŽŶŐŽĂůƐ

ltŶŽǁ LJŽƵƌ ƐƚƌĞŶŐƚŚƐ ^ƉĞĂŬĞƌƐĚĞǀĞůŽƉƐƚLJůĞƐƐƵĐŚĂƐŝŶĐŽƌƉŽƌĂƟŶŐŚƵŵŽƌ ĂŶĚ ƐƚŽƌLJƚĞůůŝŶŐ ĮŶĚ LJŽƵƌŽǁŶ ďĂůĂŶĐĞ ĂŶĚ ŬŶŽǁ ǁŚĂƚŵĂŬĞƐLJŽƵƵŶŝƋƵĞĂƐĂƉƌĞƐĞŶƚĞƌ Ask others what makes you ĞīĞĐƟǀĞĂƐĂĐŽŵŵƵŶŝĐĂƚŽƌ

ƚŝƐƉŽƐƐŝďůĞƚŽŐŽĨƌŽŵĚƌĞĂĚŝŶŐƉƵďůŝĐƐƉĞĂŬŝŶŐƚŽĚĞƐŝƌŝŶŐƉƵďůŝĐͲƐƉĞĂŬŝŶŐ ŽƉƉŽƌƚƵŶŝƟĞƐ ^ƚĂLJ

ĚĞƚĞƌŵŝŶĞĚ ŬĞĞƉ ƉƌĂĐƟĐŝŶŐ ĂŶĚĐĞůĞďƌĂƚĞLJŽƵƌƐƵĐĐĞƐƐĞƐzŽƵĐĂŶĚŽŝƚ

ůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DŝƐĚŝƌĞĐƚŽƌŽĨĂĐĐŽƵŶƟŶŐĂŶĚĐŽŵƉůŝĂŶĐĞĂƚƌƌŽǁ^ƚƌĞĂŵŶĐ dŚĞĚŐĞĞͲŶĞǁƐůĞƩĞƌ ŝƐĚĞĚŝĐĂƚĞĚƚŽƉƌŽǀŝĚŝŶŐƟƉƐĂŶĚƚŽŽůƐŽĨŝŶƚĞƌĞƐƚƚŽLJŽƵŶŐƉƌŽĨĞƐƐŝŽŶĂůƐŝŶĐůƵĚŝŶŐ ĂƌƟĐůĞƐ ŽŶďƵŝůĚŝŶŐ ĐĂƌĞĞƌ ƌĞƐŝůŝĞŶĐLJ ŶĞƚǁŽƌŬŝŶŐ ĨŽƌ ƐƵĐĐĞƐƐ ĂŶĚ ĚĞͲƉƌŝŽƌŝƟnjŝŶŐ ƚŚĞŝŵŵĞĚŝĂƚĞƚŽĨŽĐƵƐŽŶƚŚĞŝŵƉŽƌƚĂŶƚtĂƚĐŚĨŽƌŝƚŝŶLJŽƵƌŝŶďŽdž^ƵďƐĐƌŝďĞŶŽǁ

ďLJůŝnjĂďĞƚŚWŝƩĞůŬŽǁWdW DWƵďůŝƐŚĞĚEŽǀĞŵďĞƌϭϳϮϬϭϱ

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Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

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26

Maxwell Owens siMsĞĐĞŵďĞƌϭϵϭϵϮϰͲKĐƚŽďĞƌϯϬϮϬϭϱŝƌŵŝŶŐŚĂŵůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϮϱ

DĂdžǁĞůů ^ŝŵƐ ǁĂƐ ďŽƌŶ ŝŶ ůĂLJ ŽƵŶƚLJ ĂŶĚ ƐƉĞŶƚ ŵŽƐƚ ŽĨ ŚŝƐ ůŝĨĞ ŝŶŝƌŵŝŶŐŚĂŵĞĂƩĞŶĚĞĚŶƐůĞLJŝŐŚ^ĐŚŽŽůĂŶĚŝƌŵŝŶŐŚĂŵͲ^ŽƵƚŚĞƌŶŽůůĞŐĞĞũŽŝŶĞĚƚŚĞEĂǀLJĂŶĚƐĞƌǀĞĚĨŽƌϯЪLJĞĂƌƐĚƵƌŝŶŐttĞĂƩĞŶĚĞĚŐƌĂĚƵĂƚĞƐĐŚŽŽůĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂŶĚƌĞĐĞŝǀĞĚĂŶD^ŝŵƐũŽŝŶĞĚƉƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵamp tEŝĐŚŽůƐĂŶĚǁĂƐĂĚŵŝƩĞĚĂƐĂƉĂƌƚŶĞƌ ŝŶϭϵϱϯ ĞǁĂƐĂĐŚĂŝƌŵĂŶŽĨ ƚŚĞampĞĚĞƌĂůdĂdžůŝŶŝĐĂŶĚŚĂƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ŶĂŵĞĚ ŝŶ ŚŝƐ ŚŽŶŽƌ Ăƚ h Ɛ ƵůǀĞƌŚŽƵƐĞ ^ĐŚŽŽů ŽĨĐĐŽƵŶƚĂŶĐLJĞŝƐƐƵƌǀŝǀĞĚďLJƚǁŽĚĂƵŐŚƚĞƌƐƐĞǀĞŶŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚϭϮŐƌĞĂƚͲŐƌĂŶĚĐŚŝůĚƌĞŶ ampŽƌŚŝƐƐĞƌǀŝĐĞƚŽĂƐƚĞƌ^ĞĂůƐŚĞǁĂƐĂǁĂƌĚĞĚƚŚĞŶŐĞůŽĨŚĂŶŐĞǁĂƌĚŝŶϮϬϬϳĞŚĂĚŽǀĞƌĨŽƌƚLJLJĞĂƌƐŽĨƉĞƌĨĞĐƚĂƩĞŶĚĂŶĐĞ Ăƚ ƚŚĞ ĚŽǁŶƚŽǁŶ ltŝǁĂŶŝƐ ůƵď ŽĨ ŝƌŵŝŶŐŚĂŵ ĂŶĚ ƐĞƌǀĞĚĂƐŝƚƐƚƌĞĂƐƵƌĞƌ ^ŝŵƐǁĂƐĂŵĞŵďĞƌŽĨƚŚĞDĞƚƌŽƉŽůŝƚĂŶĞǀĞůŽƉŵĞŶƚŽĂƌĚĂŶĚŝƚƐƚƌĞĂƐƵƌĞƌ ĨŽƌϮϭLJĞĂƌƐDĞŵŽƌŝĂůƐŵĂLJďĞĚŝƌĞĐƚĞĚƚŽƚŚĞsĞƐƚĂǀŝĂŝůůƐhŶŝƚĞĚDĞƚŚŽĚŝƐƚŚƵƌĐŚŽƌƚŽĂƐƚĞƌ^ĞĂůƐŽĨŝƌŵŝŶŐŚĂŵ

Daniel sayre rObertsOn^ĞƉƚĞŵďĞƌϭϯϭϵϰϬͲEŽǀĞŵďĞƌϮϭϮϬϭϱƵďƵƌŶůĂďĂŵĂĞƌƟĮĐĂƚĞηϭϱϰϱ

ĂŶŝĞů^ZŽďĞƌƚƐŽŶh^EZƌĞƟƌĞĚͿǁĂƐďŽƌŶŝŶgtĂĨĂLJĞƩĞůĂďĂŵĂĂŶĚŐƌĞǁƵƉŝŶƚŚĞĨĂƌŵŝŶŐĐŽŵŵƵŶŝƚLJŽĨŽůĚŝůů ĞĞĂƌŶĞĚĂĚĞŐƌĞĞŝŶĨŽƌĞƐƚƌLJĨƌŽŵƵďƵƌŶďƵƚǁĂƐĐƵƌŝŽƵƐƚŽƐĞĞƚŚĞǁŽƌůĚĂŶĚ ũŽŝŶĞĚƚŚĞhŶŝƚĞĚ^ƚĂƚĞƐEĂǀLJ ĞƐĞƌǀĞĚĂƐĂƐƵƉƉůLJŽĸĐĞƌŽŶƐŚŝƉƐĂůůŽǀĞƌƚŚĞǁŽƌůĚ Ğ ƌĞŵĂŝŶĞĚ ĂŶ ŽĸĐĞƌ ŝŶ ƚŚĞEĂǀĂů ZĞƐĞƌǀĞ ƌĞƟƌŝŶŐǁŝƚŚ ƚŚĞƌĂŶŬ ŽĨ ĐĂƉƚĂŝŶ KͲϲͿ ŝƐ ůŝĨĞůŽŶŐ ŝŶƚĞƌĞƐƚ ŝŶ ǁŽƌůĚ ƚƌĂǀĞů ĂŶĚ ŽƚŚĞƌĐƵůƚƵƌĞƐǁŽƵůĚĐŽŶƟŶƵĞŌĞƌƌĞƐŝŐŶŝŶŐĨƌŽŵĂĐƟǀĞĚƵƚLJ ŚĞƌĞƚƵƌŶĞĚƚŽƵďƵƌŶƚŽŵĂũŽƌŝŶĂĐĐŽƵŶƟŶŐĂŶĚďĞŐĂŶŚŝƐŽǁŶĮƌŵ^ZŽďĞƌƚƐŽŶΘ ŽŵƉĂŶLJ ŝŶ ϭϵϳϵ ZŽďĞƌƚƐŽŶ ƐĞƌǀĞĚ ŽŶ ƐĞǀĞƌĂů ďŽĂƌĚƐ ŝŶĐůƵĚŝŶŐ^ŽƵƚŚĞƌŶhŶŝŽŶŽŵŵƵŶŝƚLJŽůůĞŐĞĂƐĞŽƵƐĞŚŝůĚĚǀŽĐĂĐLJĞŶƚĞƌĂŶĚƚŚĞĞŶĞĂůŽŐŝĐĂů^ŽĐŝĞƚLJŽĨĂƐƚůĂďĂŵĂZŽďĞƌƚƐŽŶǁĂƐŬŶŽǁŶĨŽƌŚŝƐƐƚƌĞŶŐƚŚŽĨĐŚĂƌĂĐƚĞƌ ĚŝŐŶŝƚLJ ƌĞƐƉĞĐƚĂŶĚŬŝŶĚŶĞƐƐĞǁĂƐĂŵĞŵďĞƌŽĨƚŚĞ^WĨŽƌĂůŵŽƐƚϰϬLJĞĂƌƐĂŶĚƌĞƚĂŝŶĞĚĂŶĂĐƟǀĞůŝĐĞŶƐĞĞǀĞŶĂŌĞƌŚĞƌĞƟƌĞĚĨƌŽŵŚŝƐƉƌĂĐƟĐĞ

JOn H JacksOnƵůLJϲϭϵϰϮͲEŽǀĞŵďĞƌϭϯϮϬϭϱůĂďĂƐƚĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϵϲϬ

ŽŶ ĂĐŬƐŽŶ ĚŝĞĚ ŽŶ ampƌŝĚĂLJ EŽǀĞŵďĞƌ ϭϯ Ăƚ ƚŚĞ ĂŐĞ ŽĨ ϳϯ ĞƉƌŽƵĚůLJ ƐĞƌǀĞĚ ŚŝƐ ĐŽƵŶƚƌLJ ŝŶ ƚŚĞh^ ƌŵLJĚƵƌŝŶŐ ƚŚĞsŝĞƚEĂŵǁĂƌ Ğ ŝƐ ƐƵƌǀŝǀĞĚďLJ ŚŝƐǁŝĨĞ WĂƵůĂ ĂĐŬƐŽŶ ƚŚƌĞĞ ƐŽŶƐ Ă ĚĂƵŐŚƚĞƌ ŶŝŶĞŐƌĂŶĚĐŚŝůĚƌĞŶĂŶĚĂďƌŽƚŚĞƌ WĂƵů amp ĂĐŬƐŽŶ ĂĐŬƐŽŶďĞĐĂŵĞĂWŝŶϭϵϳϬũŽŝŶĞĚƚŚĞ^WŝŶϭϵϳϯĞǁĂƐĞƉƵƚLJampŝŶĂŶĐĞŝƌĞĐƚŽƌĂƚƚŚĞŝƚLJŽĨŽŽǀĞƌ dŚĞĨĂŵŝůLJŚĂƐƌĞƋƵĞƐƚĞĚƚŚĂƚĚŽŶĂƟŽŶƐďĞŵĂĚĞƚŽdŚĞŚƵƌĐŚĂƚZŽƐƐƌŝĚŐĞ

DOnna elizabetH JOHnsOn kenneDyĂŶƵĂƌLJϮϯϭϵϲϬͲKĐƚŽďĞƌϱϮϬϭϱŽŽǀĞƌ ůĂďĂŵĂĞƌƟĮĐĂƚĞηϮϴϵϱ

ŽŶŶĂltĞŶŶĞĚLJǁĂƐĂŶĂƟǀĞŽĨŝƌŵŝŶŐŚĂŵŐƌĂĚƵĂƚĞŽĨƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂƐŚĞǁĂƐĂWƐŝŶĐĞϭϵϴϯĂŵĞŵďĞƌŽĨƚŚĞůĂďĂŵĂ^ŽĐŝĞƚLJĨŽƌŵŽƌĞƚŚĂŶϯϬLJĞĂƌƐĂŶĚĂƐŽůĞƉƌŽƉƌŝĞƚŽƌĨŽƌŵŽƐƚŽĨƚŚĂƚƟŵĞƵƌŝŶŐƚŚĞůĂƐƚLJĞĂƌŽĨŚĞƌůŝĨĞƐŚĞƚŽŽŬĂĚǀĂŶƚĂŐĞŽĨĂŶŽīĞƌŵĂĚĞďLJůĞŶŶdŝůůƌ ŽĨdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶ

ƚǁĂƐƉƌŽďĂďůLJϱͲϭϬLJĞĂƌƐĂŐŽǁŚĞŶŵĞŶƟŽŶĞĚĂƉŽƚĞŶƟĂůŵĞƌŐĞƌŽĨŽƵƌĮƌŵƐĨĞůƚƚŚĂƚŽƵƌĐůŝĞŶƚƐǁĞƌĞƚŚĞƐĂŵĞƐŵĂůůŵĞĚŝƵŵďƵƐŝŶĞƐƐĞƐĂŶĚ ŝŶĚŝǀŝĚƵĂůƐĂŶĚƚŚĂƚǁĞƐŚĂƌĞĚĂƐŝŵŝůĂƌƉŚŝůŽƐŽƉŚLJ ŽŶŶĂǁĂƐĂůŽǀĞůLJ ĚĞĂƌƉĞƌƐŽŶǁŚŽŵĚĮƌƐƚŵĞƚƚŚƌŽƵŐŚŽƵƌĐŚƵƌĐŚKƵƌůŝǀĞƐŚĂǀĞďĞĞŶŝŶƚĞƌƚǁŝŶĞĚĨŽƌĂǁŚŝůĞĞƌŚƵƐďĂŶĚltŝƌďLJŝƐĂWǁŝƚŚŽŶĞŽĨŽƵƌĐůŝĞŶƚƐŝŶƉƌŝǀĂƚĞŝŶĚƵƐƚƌLJŶĨĂĐƚƌĞĨĞƌƌĞĚltŝƌďLJƚŽƚŚĞĐŽŵƉĂŶLJǁŚĞŶƚŚĞLJǁĞƌĞůŽŽŬŝŶŐĨŽƌƐŽŵĞŽŶĞǁŝƚŚŚŝƐƐŬŝůůƐǀĞũƵƐƚĂůǁĂLJƐƚŚŽƵŐŚƚƐŽŚŝŐŚůLJŽĨďŽƚŚŽĨƚŚĞŵ dŝůůƐĂŝĚ

ƐltĞŶŶĞĚLJ ƐŝůůŶĞƐƐĂŶĚƚƌĞĂƚŵĞŶƚƚŽŽŬĂƚŽůůŽŶŚĞƌĞŶĞƌŐLJ ƐŚĞďĞŐĂŶƚŽǁŽƌƌLJĂďŽƵƚŚĞƌĐůŝĞŶƚƐĂŶĚƚĂdžƐĞĂƐŽŶϮϬϭϱ

ŽŶŶĂĐĂŵĞƚŽŵĞĂŶĚĂƐŬĞĚŝĨǁĞĐŽƵůĚůŽŽŬĂƚĂŵĞƌŐĞƌĂŶĚŚĞůƉŚĞƌǁŝƚŚďĂĐŬŽĸĐĞƚĂdžƉƌĞƉƚŽůĚŚĞƌǁĞǁŽƵůĚĚŽǁŚĂƚĞǀĞƌǁĂƐŶĞĐĞƐƐĂƌLJƚŽƐĞƌǀĞŚĞƌĐůŝĞŶƚƐĂŶĚŚĞůƉŐĞƚŚĞƌƚŚƌŽƵŐŚƚĂdžƐĞĂƐŽŶ^ŚĞŵŽǀĞĚŚĞƌƉƌĂĐƟĐĞŽǀĞƌƚŽƵƐŽŶĂŶƵĂƌLJϭϮϮϬϭϱ^ŚĞǁĂƐĂďůĞƚŽĐŽŵĞŝŶƚŽƚŚĞŽĸĐĞĂďŽƵƚŚĂůĨƚŚĞƟŵĞĂŶĚǁŽƌŬĞĚĂƌŽƵŶĚŐŽŽĚĚĂLJƐĂŶĚŶŽƚƐŽŐŽŽĚĚĂLJƐ^ĞƌǀŝŶŐĂŶĚƉƌŽƚĞĐƟŶŐŚĞƌĐůŝĞŶƚƐǁĂƐĂůůͲŝŵƉŽƌƚĂŶƚƚŽŚĞƌ

ďŽƵƚϮǁĞĞŬƐďĞĨŽƌĞŚĞƌĚĞĂƚŚltĞŶŶĞĚLJǁƌŽƚĞůĞƩĞƌƐƚŽĂůůŚĞƌĐůŝĞŶƚƐ^ŚĞǁĂƐŶŽƚŽŶůLJƐĂLJŝŶŐŐŽŽĚďLJĞƐŚĞǁĂƐĂůƐŽůĞƫŶŐƚŚĞŵŬŶŽǁƚŚĂƚdŝůůĞƐƚĞƌ LJĞƌΘƌŽǁŶǁŽƵůĚĐŽŶƟŶƵĞƚŽƚĂŬĞŐŽŽĚĐĂƌĞŽĨƚŚĞŵ

ldquoItrsquos been a way for us to honor Donnarsquos memoryrdquo

REMEMBERING

KŶĞĐĞŵďĞƌϰƵďƵƌŶDŽŶƚŐŽŵĞƌLJŚĞůĚĂƌĞĐĞƉƟŽŶŚŽŶŽƌŝŶŐZEHEIER ŽŶŚŝƐƌĞƟƌĞŵĞŶƚĂŌĞƌϯϬLJĞĂƌƐǁŝƚŚƚŚĞƵŶŝǀĞƌƐŝƚLJŝƐǁŽƌŬŝƐŶŽƚĮŶŝƐŚĞĚŚŽǁĞǀĞƌ ƐŝŶĐĞŚĞǁŝůůďĞƚĞĂĐŚŝŶŐƉĂƌƚͲƟŵĞĂƚƵŶƟŶŐĚŽŶŽůůĞŐĞďĞŐŝŶŶŝŶŐŝŶƚŚĞƐƉƌŝŶŐƐĞŵĞƐƚĞƌ ŶĂĚĚŝƟŽŶŚĞŝƐǁŽƌŬŝŶŐŽŶĂŚŝƐƚŽƌLJŽĨƚŚĞ^WƚŽďĞƌĞĂĚLJĨŽƌƚŚĞϭϬϬƚŚĐĞůĞďƌĂƟŽŶŝŶϮϬϭϵĂŶZŝĐŚĂƌĚĞŝĞƌŝƐŽƌŝŐŝŶĂůůLJĨƌŽŵtŝƐĐŽŶƐŝŶĂŶĚƌĞĐĞŝǀĞĚŚŝƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĚĞŐƌĞĞƐĂƚƚŚĞhŶŝǀĞƌƐŝƚLJŽĨtŝƐĐŽŶƐŝŶĂƚKƐŚŬŽƐŚĞŚĞĂĚĞĚƐŽƵƚŚĂŶĚĐŽŵƉůĞƚĞĚŚŝƐĚŽĐƚŽƌŽĨďƵƐŝŶĞƐƐĂĚŵŝŶŝƐƚƌĂƟŽŶͿĂƚDŝƐƐŝƐƐŝƉƉŝ^ƚĂƚĞhŶŝǀĞƌƐŝƚLJĞŝĞƌŚĂƐďĞĞŶĂŵĞŵďĞƌŽĨƚŚĞ^WƐŝŶĐĞϭϵϴϴĂŶĚĂĐƟǀĞůLJŝŶǀŽůǀĞĚĨŽƌŵĂŶLJLJĞĂƌƐĂƐĂŵĞŵďĞƌŽĨƚŚĞĚƵĐĂƟŽŶŽŵŵŝƩĞĞ

27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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WĞĂƌĐĞĞǀŝůůgtĞĞƐďƵƌŐDŽŽƌĞǁĞůĐŽŵĞĚJAMES NORRIS as the ŶĞǁĞƐƚƉĂƌƚŶĞƌŝŶƚŚĞĮƌŵEŽƌƌŝƐŝƐĂŶĂƟǀĞŽĨDŽŶƚŐŽŵĞƌLJĂŶĚŝƐĂϭϵϴϴŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJĞĐŽŵĞƐƚŽWgtDǁŝƚŚŵŽƌĞƚŚĂŶϭϲLJĞĂƌƐŽĨĞdžƉĞƌŝĞŶĐĞŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐƐƉĞĐŝĂůŝnjŝŶŐŝŶŵĂŶƵĨĂĐƚƵƌŝŶŐĐŽŶƐƚƌƵĐƟŽŶŵƵůƟͲƐƚĂƚĞŝŶĐŽŵĞƚĂdžŝƐƐƵĞƐĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĞƐĞŝƐĂƉĂƐƚĐŚĂƉƚĞƌƉƌĞƐŝĚĞŶƚŽĨƚŚĞ^W

WŽĨƚŚĞŶƐĂŶŶŽƵŶĐĞĚƚǁŽŶĞǁWƐŚĂǀĞũŽŝŶĞĚƚŚĞĮƌŵNATHAN EDWARDSŝƐĂƐĞŶŝŽƌĂĐĐŽƵŶƚĂŶƚŝŶƚŚĞƚĂdžĂŶĚƐŵĂůůďƵƐŝŶĞƐƐĚĞƉĂƌƚŵĞŶƚtŝƚŚŵŽƌĞƚŚĂŶŶŝŶĞLJĞĂƌƐƉƵďůŝĐĂĐĐŽƵŶƟŶŐĞdžƉĞƌŝĞŶĐĞŚĞƐĞƌǀĞĚŵŽƐƚƌĞĐĞŶƚůLJĂƐĂƚĂdžĂƐƐŽĐŝĂƚĞĂƚZ^DDĐůĂĚƌĞLJͿĂŶĚĂƐĂƐƚĂīĂĐĐŽƵŶƚĂŶƚ

ǁŝƚŚĂǀŝƐƌĞŶŶĂŶampĞŶĚĞƌZƵƚĂgtgtW ďŽƚŚŝŶKƌůĂŶĚŽampůŽƌŝĚĂĞŚŽůĚƐĂŶĂĐĐŽƵŶƟŶŐĚĞŐƌĞĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨĞŶƚƌĂůampůŽƌŝĚĂ JACOB GATLINŝƐĂŶĂƵĚŝƚŵĂŶĂŐĞƌĂƚWĂƚůŝŶŚĂƐĞdžƚĞŶƐŝǀĞĞdžƉĞƌŝĞŶĐĞŝŶĂĐĐŽƵŶƟŶŐĂŶĚŚŝŐŚĞƌĞĚƵĐĂƟŽŶŝŶƐƚƌƵĐƟŽŶŝƐƉƌŝŵĂƌLJĨŽĐƵƐŚĂƐďĞĞŶŽŶƉƌŽǀŝĚŝŶŐĂĐĐŽƵŶƟŶŐĂŶĚƚĂdžƐĞƌǀŝĐĞƐĨŽƌƉƌŝǀĂƚĞĞŶƟƟĞƐĂŶĚŝŶĚŝǀŝĚƵĂůƐĂŶĚĂƐƐƵƌĂŶĐĞƐĞƌǀŝĐĞƐĨŽƌŶŽŶƉƌŽĮƚƐĂŶĚŐŽǀĞƌŶŵĞŶƚĂůŽƌŐĂŶŝnjĂƟŽŶƐŶĂĚĚŝƟŽŶŚĞŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚďLJƚŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐƚŽƐĞƌǀĞŽŶǀĂƌŝŽƵƐĐŽŵŵŝƩĞĞƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐŽŶƚŚĞWƌŝǀĂƚĞŽŵƉĂŶŝĞƐWƌĂĐƟĐĞ^ĞĐƟŽŶdĞĐŚŶŝĐĂůƐƐƵĞƐŽŵŵŝƩĞĞĂŶĚƚŚĞƵĚŝƟŶŐZĞǀĞŶƵĞdĂƐŬampŽƌĐĞĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚŽŶƚŚĞZ^ĚǀŽĐĂĐLJĂŶĚZĞůĂƟŽŶƐŽŵŵŝƩĞĞĂƚůŝŶŚŽůĚƐƵŶĚĞƌŐƌĂĚƵĂƚĞĂŶĚDĐĐĚĞŐƌĞĞƐĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂͲƵŶƚƐǀŝůůĞ

ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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27

MOVING

ƐĂƉĂƌƚŽĨĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵ ƐũŽŝŶƚǀĞŶƚƵƌĞǁŝƚŚdĞŶĞƚĞĂůƚŚĐĂƌĞŽƌƉŽƌĂƟŽŶĂƉƟƐƚĞĂůƚŚ^LJƐƚĞŵǁŝůůĐƌĞĂƚĞĂůĞŐĂĐLJ^ŽƌŐĂŶŝnjĂƟŽŶǁŚŝĐŚǁŝůůŽǀĞƌƐĞĞƚŚĞŽŶŐŽŝŶŐŵŝƐƐŝŽŶŽĨƚŚĞĂƉƟƐƚĞĂůƚŚampŽƵŶĚĂƟŽŶĂŶĚƉƌŽǀŝĚĞŽǀĞƌƐŝŐŚƚĨŽƌ^ŝŶǀĞƐƚŵĞŶƚƐdŚĞ^ŽĂƌĚŽĨdƌƵƐƚĞĞƐĂƉƉŽŝŶƚĞĚAMY ALLEN ĂƐƉƌĞƐŝĚĞŶƚĂŶĚK^ŚĞƉƌĞǀŝŽƵƐůLJƐĞƌǀĞĚĂƐǀŝĐĞƉƌĞƐŝĚĞŶƚŽĨĮŶĂŶĐĞĂĐĐŽƵŶƟŶŐůůĞŶŝƐĂϭϵϵϬŐƌĂĚƵĂƚĞŽĨƵďƵƌŶhŶŝǀĞƌƐŝƚLJ

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ROGER SPAINŝƐŶŽǁKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬ ƐDĂŶĂŐŝŶŐŝƌĞĐƚŽƌŽĨŽŵŵĞƌĐŝĂůĂŶŬŝŶŐĂƚŝƚƐŶĞǁDŽŶƚŐŽŵĞƌLJŽĸĐĞŌĞƌϮϰLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐ^ƉĂŝŶǁŝůůĂƉƉůLJŚŝƐĮŶĂŶĐŝĂůďĂĐŬŐƌŽƵŶĚĂŶĚĞdžƉĞƌŝĞŶĐĞƚŽKĂŬǁŽƌƚŚ Ɛ

ĐůŝĞŶƚƐĂŶĚƚŚĞďƌŽĂĚĞƌDŽŶƚŐŽŵĞƌLJŵĂƌŬĞƚKĂŬǁŽƌƚŚĂƉŝƚĂůĂŶŬŝƐĂĨƵůůƐĞƌǀŝĐĞĮŶĂŶĐŝĂůŝŶƐƟƚƵƟŽŶǁŝƚŚĂŚŽůŝƐƟĐĂƉƉƌŽĂĐŚƚŽĮŶĂŶĐŝĂůƐĞƌǀŝĐĞƐŝŶĐůƵĚŝŶŐĐŽŵŵĞƌĐŝĂůĂŶĚƉƌŝǀĂƚĞďĂŶŬŝŶŐĂƐǁĞůůĂƐǁĞĂůƚŚŵĂŶĂŐĞŵĞŶƚ^ƉĂŝŶŚŽůĚƐƚŚĞampĚĞƐŝŐŶĂƟŽŶĂŶĚŝƐĂĐƟǀĞŽŶƚŚĞďŽĂƌĚƐŽĨůŽĐĂůŶŽŶͲƉƌŽĮƚƐŝŶĐůƵĚŝŶŐƚŚĞDŽŶƚŐŽŵĞƌLJDƵƐĞƵŵŽĨampŝŶĞƌƚƐZŝǀĞƌZĞŐŝŽŶhŶŝƚĞĚtĂLJ ƌŝƩŽŶzDĂŶĚDĂƌLJůůĞŶ ƐĞĂƌƚŚ

^ŵŝƚŚƵŬĞƐĂŶŶŽƵŶĐĞĚthat gtKddZD ŚĂƐũŽŝŶĞĚƚŚĞĮƌŵĂƐĂƐĞŶŝŽƌƚĂdžĂĐĐŽƵŶƚĂŶƚƌŝŐŚĂŵǁĂƐŐƌĂĚƵĂƚĞĚŵĂŐŶĂĐƵŵůĂƵĚĞĨƌŽŵƚŚĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂ ƐƌĂĚƵĂƚĞ^ĐŚŽŽůŽĨƵƐŝŶĞƐƐŝŶϮϬϭϮ

CONGRATuLATIONSBERT SIMS ďĞĐĂŵĞŝƐƚƌŝĐƚϰŽƵŶĐŝůŵĂŶŝŶEŽƌƚŚƉŽƌƚŝŶ^ĞƉƚĞŵďĞƌ ĞǁĂƐǀŽƚĞĚŝŶƚŽĮůůƚŚĞƐĞĂƚůĞŌǀĂĐĂŶƚǁŚĞŶƚŚĞƉƌĞǀŝŽƵƐĐŽƵŶĐŝůŵĂŶŵŽǀĞĚŽƵƚŽĨƚŚĞĐŝƚLJ ƐũƵƌŝƐĚŝĐƟŽŶ

JACK KNIGHTĨŽƌŵĞƌůLJŽĨĂƌĮĞůĚDƵƌƉŚLJ^ŚĂŶŬΘ^ŵŝƚŚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞŽůůĞŐĞŽƵŶƚƐϱϮϵŽĂƌĚŽĨŝƌĞĐƚŽƌƐĞĐƵƌƌĞŶƚůLJƐĞƌǀĞƐĂƐĐŚĂŝƌŽĨƚŚĞĚĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƩĞĞŽĨdŚĞƌĐŽĨĞīĞƌƐŽŶ

ŽƵŶƚLJĂŶĚĂƐƚƌĞĂƐƵƌĞƌŽŶƚŚĞďŽĂƌĚŽĨdŚĞƌĐŽĨůĂďĂŵĂ

dŚĞŵĞƌŝĐĂŶŶƐƟƚƵƚĞŽĨWƐĂŶŶŽƵŶĐĞĚthat GREGORY GUINŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌĂƚƵŝŶΘWĂƌŝƐŚŝŶtŝŶĮĞůĚŚĂƐďĞĞŶĂƉƉŽŝŶƚĞĚƚŽƚŚĞWƌŽĨĞƐƐŝŽŶĂůƚŚŝĐƐdžĞĐƵƟǀĞŽŵŵŝƩĞĞĨŽƌƚŚĞϮϬϭϱͲϮϬϭϲǀŽůƵŶƚĞĞƌƐĞƌǀŝĐĞLJĞĂƌ

INDuSTRy NEWSBARFIELD MURPHY SHANK amp SMITH has ŽƉĞŶĞĚĂĚŽǁŶƚŽǁŶŽĸĐĞĂƚϯϬϬZŝĐŚĂƌĚƌƌŝŶŐƚŽŶƌ ŽƵůĞǀĂƌĚƐƚŚĞŝƌŵŝŶŐŚĂŵĐŝƚLJĐŽƌĞŚĂƐĞǀŽůǀĞĚƚŚĞĮƌŵĚĞĐŝĚĞĚƚŽƐƵƉƉŽƌƚĂŶĚƉĂƌƟĐŝƉĂƚĞƚŚƌŽƵŐŚĂϯϬϬϬƐƋƵĂƌĞĨŽŽƚƐƉĂĐĞŝŶƚŚĞŚŝƐƚŽƌŝĐdŝƚůĞƵŝůĚŝŶŐ

ŶĂĚĚŝƟŽŶƚŚĞĮƌŵŚĂƐƌĞĐĞŝǀĞĚƚŽƉƌĂŶŬŝŶŐŝŶĐĐŽƵŶƟŶŐdŽĚĂLJƐůŝƐƚŽĨĞƐƚĐĐŽƵŶƟŶŐampŝƌŵƐƚŽtŽƌŬampŽƌ D^^ƚŽŽŬƚŚĞϴƚŚƉůĂĐĞŶĂƟŽŶĂůůLJŽŶƚŚĞŵŝĚͲƐŝnjĞůŝƐƚŵĂŬŝŶŐŝƚƚŚĞŚŝŐŚĞƐƚƌĂŶŬŝŶŐĮƌŵŝŶůĂďĂŵĂĂĐƌŽƐƐĂůůƐŝnjĞĐĂƚĞŐŽƌŝĞƐdŚŝƐŝƐƚŚĞƐĞǀĞŶƚŚƟŵĞƚŚĞĮƌŵŚĂƐďĞĞŶŶĂŵĞĚƚŽƚŚŝƐƉƌĞƐƟŐŝŽƵƐůŝƐƚ

DENT BAKER amp COMPANYŚĂƐũŽŝŶĞĚĨŽƌĐĞƐǁŝƚŚMOSES PHILLIPS YOUNG BRANNON amp HENNINGERƚŽĐƌĞĂƚĞĞŶƚDŽƐĞƐĞīĞĐƟǀĞĂŶƵĂƌLJϭϮϬϭϲdŚĞƉƌŽĨĞƐƐŝŽŶĂůƐĂŶĚƐƚĂīŽĨDŽƐĞƐWŚŝůůŝƉƐǁŝůůƌĞůŽĐĂƚĞƚŽĞŶƚĂŬĞƌ ƐgtĂŬĞƐŚŽƌĞƌŝǀĞŽĸĐĞƐŝŶůĂƚĞϮϬϭϲdŚĞĐŽŵďŝŶĞĚĮƌŵǁŝůůƉƌŽǀŝĚĞĂǁŝĚĞƌĂŶŐĞŽĨĂĐĐŽƵŶƟŶŐƚĂdžĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

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DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

C H A N G E I S I N E V I T A B L E D I R E C T I O N I S I N T E N T I O N A L

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WARREN AVERETT ĐŽŶƟŶƵĞƐƚŽĞdžƉĂŶĚŝƚƐƉƌĞƐĞŶĐĞŝŶƚŚĞƐŽƵƚŚĞĂƐƚǁŝƚŚƚŚĞŵĞƌŐĞƌŽĨWĂŶĂŵĂŝƚLJͲďĂƐĞĚŝŶŬƐΘDŽŽĚLJdŚŝƐĂĚĚŝƟŽŶďƌŝŶŐƐĂƚŽƚĂůŽĨϭϲŽĸĐĞƐĂŶĚϴϬϬƚĞĂŵŵĞŵďĞƌƐƵŶĚĞƌƚŚĞtĂƌƌĞŶǀĞƌĞƩƵŵďƌĞůůĂŝŶůĂďĂŵĂampůŽƌŝĚĂĂŶĚĞŽƌŐŝĂŝŶŬƐΘDŽŽĚLJǁĂƐĨŽƵŶĚĞĚŝŶϭϵϵϲďLJZƵƐƐĞůůŝŶŬƐĂŶĚĨŽĐƵƐĞĚŽŶƚĂdžĂĐĐŽƵŶƟŶŐƐĞƌǀŝĐĞƐĐŽŵƉŝůĂƟŽŶƐƌĞǀŝĞǁƐĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐĨŽƌŝŶĚŝǀŝĚƵĂůƐĂŶĚďƵƐŝŶĞƐƐĞƐ

ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

28

DĞŵďĞƌƐŽĨƚŚĞŶĞǁůLJͲĨŽƌŵĞĚŝǀĞƌƐŝƚLJĂŶĚŶĐůƵƐŝŽŶŽŵŵŝƩĞĞŵĞƚŽŶĞĐĞŵďĞƌϭϭĨŽƌƚŚĞĮƌƐƚƟŵĞgtĞĂĚŝŶŐƚŚĞĚŝƐĐƵƐƐŝŽŶǁĂƐampůŽƌĞŶĐĞŽůůĂŶĚĚĨƌŽŵƚŚĞWĐĞŶƚĞƌĨƌŽŶƚͿĂŶĚŚĂŝƌŵŵĂŽůĞĐĞŶƚĞƌ ƐĞĐŽŶĚƌŽǁͿ

ŽůĞǁŝůůƉƌŽǀŝĚĞĂƌĞƉŽƌƚŽƵƚůŝŶŝŶŐƚŚĞŐƌŽƵƉ ƐŐŽĂůƐĨŽƌϮϬϭϲŝŶƚŚĞŶĞdžƚŝƐƐƵĞŽĨKEEdKE^

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ŽŶŐƌĂƚƵůĂƟŽŶƐƚŽtĂƌƌĞŶǀĞƌĞƩƉĂƌƚŶĞƌSTEVE BARRANCOǁŚŽǁĂƐƌĞĐĞŶƚůLJĞůĞĐƚĞĚĐŚĂŝƌŽĨƚŚĞŽĂƌĚŽĨŝƌĞĐƚŽƌƐŽĨƚŚĞůĂďĂŵĂ^ƚĂƚĞŽĂƌĚŽĨWƵďůŝĐĐĐŽƵŶƚĂŶĐLJĂƌƌĂŶĐŽǁĂƐĂƉƉŽŝŶƚĞĚďLJƚŚĞŐŽǀĞƌŶŽƌƚŽĂĨŽƵƌͲLJĞĂƌƚĞƌŵĂŶĚŝƐƐĞƌǀŝŶŐŝƚƐĮŶĂůLJĞĂƌ

JACKSON THORNTON ǁĂƐƌĞĐĞŶƚůLJŚŽŶŽƌĞĚĚƵƌŝŶŐƚŚĞZŝǀĞƌZĞŐŝŽŶƚŚŝĐƐŝŶƵƐŝŶĞƐƐĂŶĚWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐdŚĞĮƌŵǁĂƐŶĂŵĞĚůĂƌŐĞďƵƐŝŶĞƐƐĐĂƚĞŐŽƌLJǁŝŶŶĞƌĂŌĞƌďĞŝŶŐƐĞůĞĐƚĞĚĨƌŽŵĂĮĞůĚŽĨƚŚƌĞĞĐĂƚĞŐŽƌLJĮŶĂůŝƐƚƐĂŶĚϮϯƚŽƚĂůŶŽŵŝŶĞĞƐdŚĞĂǁĂƌĚƐĂƌĞĂƉƌŽŐƌĂŵŽĨdŚĞ^ĂŵĂƌŝƚĂŶŽƵŶƐĞůŝŶŐĞŶƚĞƌ ŶĐŝŶĐŽůůĂďŽƌĂƟŽŶǁŝƚŚƵďƵƌŶhŶŝǀĞƌƐŝƚLJDŽŶƚŐŽŵĞƌLJ Ɛ^ĐŚŽŽůƐŽĨƵƐŝŶĞƐƐĂŶĚ^ŽĐŝĂů^ĐŝĞŶĐĞƐdŚĞĂǁĂƌĚǁĂƐƉƌĞƐĞŶƚĞĚƚŽĂĐŬƐŽŶdŚŽƌŶƚŽŶďLJƌĞƟƌĞĚDŽŶƚŐŽŵĞƌLJŽƵŶƚLJWƌĞƐŝĚŝŶŐŝƌĐƵŝƚƵĚŐĞŚĂƌůĞƐWƌŝĐĞĂŵĞŵďĞƌŽĨƚŚĞďŽĂƌĚŽĨĚŝƌĞĐƚŽƌƐŽĨƚŚĞDŽŶƚŐŽŵĞƌLJArea Chamber of ŽŵŵĞƌĐĞĂŶĚƐĞŶŝŽƌĂĚǀŝƐŽƌƚŽƚŚĞŵĂLJŽƌŽĨDŽŶƚŐŽŵĞƌLJ

ĐĐĞƉƟŶŐƚŚĞĂǁĂƌĚŽŶďĞŚĂůĨŽĨĂĐŬƐŽŶdŚŽƌŶƚŽŶǁĂƐEampSHEFFIELDƚŚĞĮƌŵ ƐWƌĞƐŝĚĞŶƚΘDĂŶĂŐŝŶŐWƌŝŶĐŝƉĂůtĞĐĞƌƚĂŝŶůLJĂƉƉƌĞĐŝĂƚĞƚŚŝƐŚŽŶŽƌĂŶĚĨŽƌďĞŝŶŐƌĞĐŽŐŶŝnjĞĚĨŽƌĚŽŝŶŐƚŚĞƌŝŐŚƚƚŚŝŶŐƐĨŽƌŽƵƌĐůŝĞŶƚƐĂŶĚŽƵƌĐŽŵŵƵŶŝƚLJĨŽƌƚŚĞƐĞŵĂŶLJLJĞĂƌƐ ƐĂŝĚ^ŚĞĸĞůĚ

INDuSTRy NEWS (continued)

BMSS is joining the Downtown Birmingham Revitalization

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31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

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tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

ZZZZDWHFKJURXSFRPNLDQRII

uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

33

YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

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meeƟng your business objecƟves this year

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LEADERSHIP ACADEMy CLASS VI EŽǁĐĐĞƉƟŶŐ

ƉƉůŝĐĂƟŽŶƐ

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dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

ϯϬ

LEADERSHIP ACADEMy CLASS VI EŽǁĐĐĞƉƟŶŐ

ƉƉůŝĐĂƟŽŶƐ

31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

33

YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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DŽŶƚŐŽŵĞƌLJgt

31

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŝƐƐŽƉƌŽƵĚŽĨgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĂŶĚŽĨŝƚƐĂůŵŽƐƚͿϭϯϬŐƌĂĚƵĂƚĞƐŌĞƌĂƐƵĐĐĞƐƐĨƵůĮǀĞLJĞĂƌƐ dŚĞ ZĂŝŶŵĂŬĞƌ ŽŵƉĂŶŝĞƐ ƐƵƌǀĞLJĞĚ ŐƌĂĚƵĂƚĞƐĂŶĚ ƚŚĞŝƌ ŵĂŶĂŐŝŶŐ ƉĂƌƚŶĞƌƐ Žƌ ƐƵƉĞƌǀŝƐŝŶŐ ƐƉŽŶƐŽƌƐdŚĞƌĞĂƐŽŶdŽĚŝƐĐŽǀĞƌǁĂLJƐŝŶǁŚŝĐŚƚŽŝŵƉƌŽǀĞƚŚĞƋƵĂůŝƚLJŽĨƚŚĞĐƵƌƌŝĐƵůƵŵĂŶĚŚŽǁƚŽƐĞƌǀĞƚŚĞŶĞĞĚƐŽĨƉĂƌƟĐŝƉĂŶƚƐĂŶĚƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

WĂƌƟĐŝƉĂŶƚƐ ǁĞƌĞ ŽǀĞƌǁŚĞůŵŝŶŐůLJ ŝŶ ĨĂǀŽƌ ŽĨ ƚŚĞ ĨŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂŶĚǀĂůƵĞĚƚŚĞŝŶƚĞƌĂĐƟŽŶǁŝƚŚƉĞĞƌƐĨƌŽŵŽƚŚĞƌĮƌŵƐ

dŚĞ ŵŽƐƚ ŝŵƉŽƌƚĂŶƚ ƚŚŝŶŐ ůĞĂƌŶĞĚ ŝŶ ƚŚĞ ĐůĂƐƐ ǁĂƐĐŽŵŵƵŶŝĐĂƟŽŶ ƐŬŝůůƐ ĞƐƉĞĐŝĂůůLJ ďĞƚǁĞĞŶ ĚŝīĞƌĞŶƚŐĞŶĞƌĂƟŽŶƐ ǁŝƚŚŝŶ ƚŚĞ Įƌŵ dŚŝƐ ŚĂƐ ŚĞůƉĞĚ ŵĞŝŵŵĞŶƐĞůLJ ƌĞĂůŝnjĞĚ ƚŚĂƚ ŶĞĞĚĞĚ ƚŽ ƐƉĞĂŬ ƵƉ ĂŶĚƐŚĂƌĞŵLJƚŚŽƵŐŚƚƐĂŶĚŽƉŝŶŝŽŶƐ

ƚŚŝŶŬ ƚĞĂŵ ĚĞǀĞůŽƉŵĞŶƚ ǁŽƌŬŝŶŐǁŝƚŚŵĞŵďĞƌƐ ŽĨŽƚŚĞƌĮƌŵƐǁĂƐǀĞƌLJŚĞůƉĨƵůhŶĚĞƌƐƚĂŶĚŝŶŐƚŚĞĐƵůƚƵƌĞŽĨŽƚŚĞƌĮƌŵƐƉƌŽǀŝĚĞĚĂůŽƚŽĨŝŶƐŝŐŚƚŽŶŚŽǁǁĞŵĂŶĂŐĞŽƵƌƐĞůǀĞƐŝŶŽƵƌĮƌŵĚŝīĞƌĞŶƚůLJ ƚŐĂǀĞŵĞƐŽŵĞŐŽŽĚƚĂŬĞĂǁĂLJƐŽŶŝŵƉƌŽǀŝŶŐĮƌŵĐƵůƚƵƌĞ

DŽƐƚ ǀĂůƵĞĚ ƚŽƉŝĐƐ ^ĞƫŶŐ ƉĞƌƐŽŶĂů ŐŽĂůƐ ŚŽůĚŝŶŐĐƌƵĐŝĂů ĐŽŶǀĞƌƐĂƟŽŶƐŵĂŶĂŐŝŶŐ ĐŽŶŇŝĐƚ ĂŶĚŵĂŶĂŐŝŶŐĐŚĂŶŐĞ

ŬŶŽǁŵĂďĞƩĞƌŵĂŶĂŐĞƌďĞĐĂƵƐĞŽĨƚŚĞĐůĂƐƐŚĂǀĞůĞĂƌŶĞĚ ŶŽƚ ƚŽ ĂĐĐĞƉƚ ƚŚŝŶŐƐ ũƵƐƚ ďĞĐĂƵƐĞ ƚŚĂƚ Ɛ ŚŽǁǁĞǀĞĂůǁĂLJƐĚŽŶĞƚŚĞŵƐŚĂƌĞŵLJŝĚĞĂƐƚŽŵĂŬĞƚŚĞĮƌŵĂďĞƩĞƌƉůĂĐĞƚŽǁŽƌŬ

tŚĂƚ ĚŝĚ ƉĂƐƚ ƉĂƌƟĐŝƉĂŶƚƐ ƚŚŝŶŬ ǁŽƵůĚ ŝŵƉƌŽǀĞ ƚŚĞĐůĂƐƐ

ǁŽƵůĚ ůŝŬĞ ƚŽ ĚŝƐĐƵƐƐ ƚŚĞ ƐƉĞĐŝĮĐƐ ŽĨ ƉƌŽũĞĐƚƐƚŚĂƚ ĐůĂƐƐŵĂƚĞƐ ĐƌĞĂƚĞĚ ƌĞĂůůLJ ǁĂŶƚ ƚŽ ŬŶŽǁ ŚŽǁƚŚŽƐĞ ƉƌŽũĞĐƚƐ ŝŶŇƵĞŶĐĞĚ ƉŽƐŝƟǀĞ ĐŚĂŶŐĞ ŝŶ ƚŚĞŝƌŽƌŐĂŶŝnjĂƟŽŶƐ

ůĂƐƐ s ǁŝůů ƐĞĞ ƚŚĞ ƌĞƐƵůƚƐ ŽĨ ĐƵƌƌŝĐƵůƵŵ ĐŚĂŶŐĞƐƐƚĂƌƟŶŐŝŶDĂLJϮϬϭϲŶƚĞƌĞƐƚĞĚŝŶůĞĂƌŶŝŶŐŵŽƌĞĂďŽƵƚgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJĞƌĞ ƐƚŚĞůŝīEŽƚĞƐǀĞƌƐŝŽŶ

tK ^WŵĞŵďĞƌƐĂŶĚŵĞŵďĞƌƐŽĨŽƚŚĞƌƐƚĂƚĞƐŽĐŝĞƟĞƐǁŚŽŚĂǀĞϯͲϴLJĞĂƌƐŝŶƉƵďůŝĐĂĐĐŽƵŶƟŶŐĐŽƌƉŽƌĂƚĞĂĐĐŽƵŶƟŶŐŐŽǀĞƌŶŵĞŶƚŽƌĞĚƵĐĂƟŽŶ

dDKDDdDEdampŽƵƌϴŚŽƵƌŝŶͲƉĞƌƐŽŶƐĞƐƐŝŽŶƐĂƚƚŚĞ^WŽĸĐĞŝŶDŽŶƚŐŽŵĞƌLJ DĂLJĂŶĚ^ĞƉƚĞŵďĞƌϮϬϭϲĂŶƵĂƌLJĂŶĚDĂLJϮϬϭϳdŚĞƌĞǁŝůůĂůƐŽďĞĐŽĂĐŚŝŶŐĐĂůůƐƋƵĂƌƚĞƌůLJǁĞďŝŶĂƌƐƌĞƋƵŝƌĞĚƌĞĂĚŝŶŐĂŶĚƉƌŽũĞĐƚƐ

tz WKE^KZE^^Zz ĂǀŝŶŐĂŵĂŶĂŐŝŶŐƉĂƌƚŶĞƌŽƌĞƋƵŝǀĂůĞŶƚͿŽŶďŽĂƌĚŝƐĂǀŝƚĂůƉĂƌƚŽĨLJŽƵƌƉƌŽŐƌĂŵdŚĞLJǁŝůůƉĂƌƟĐŝƉĂƚĞŝŶĐŽĂĐŚŝŶŐĐĂůůƐǁŝƚŚLJŽƵĂŶĚZĂŝŶŵĂŬĞƌďĞƚǁĞĞŶƐĞƐƐŝŽŶƐŚĞůƉLJŽƵĂƐLJŽƵĚĞǀĞůŽƉƉƌŽũĞĐƚƐƚŽďĞŶĞĮƚLJŽƵƌŽƌŐĂŶŝnjĂƟŽŶĂŶĚǁŝůůĂĐƚĂƐĂŵĞŶƚŽƌĚƵƌŝŶŐLJŽƵƌĐĂĚĞŵLJƚƌĂŝŶŝŶŐ

W You will earn a minimum of 32 hours of ĐŽŶƟŶƵŝŶŐĞĚƵĐĂƟŽŶdŚŽƐĞŚŽƵƌƐǁŝůůĨĂůůŝŶƚŽƚǁŽĐŽŵƉůŝĂŶĐĞLJĞĂƌƐĨŽƌůĂďĂŵĂWƐzŽƵǁŝůůĂůƐŽĞĂƌŶĂĚĚŝƟŽŶĂůŚŽƵƌƐĨŽƌǁĞďŝŶĂƌƉĂƌƟĐŝƉĂƟŽŶ

K^d dŚĞŽǀĞƌĂůůĐŽƐƚĨŽƌ^WŵĞŵďĞƌƐŝƐΨϭϱϬϬdŚĞůĂďĂŵĂ^ŽĐŝĞƚLJ ƐƐƵƉƉŽƌƚǁŝůůďĞΨϱϬϬǁŝƚŚƚŚĞďĂůĂŶĐĞŽĨΨϭϬϬϬĚƵĞƉƌŝŽƌƚŽƚŚĞƐƚĂƌƚŽĨůĂƐƐsKƵƚŽĨƐƚĂƚĞƉĂƌƟĐŝƉĂŶƚƐǁŝůůŚĂǀĞĂΨϭϱϬϬĨĞĞ

KDDdDEd ůĂďĂŵĂĂƩĞŶĚĞĞƐĂƌĞĞdžƉĞĐƚĞĚƚŽĨƵůĮůůĂƐĞƌǀŝĐĞƌĞƋƵŝƌĞŵĞŶƚŝŶƚŚĞLJĞĂƌĂŌĞƌĐŽŵƉůĞƟŽŶŽĨƚŚĞĐůĂƐƐtĞƐƚƌŽŶŐůLJƌĞĐŽŵŵĞŶĚƚŚĂƚĐůĂƐƐŵĞŵďĞƌƐĮŶĚĂƌŽůĞƚŽĮůůǁŝƚŚŝŶĂŶ^WĐŚĂƉƚĞƌ ǁŝƚŚƚŚĞzŽƵŶŐWƐŽŶĂŶ^WĐŽŵŵŝƩĞĞƚĂƐŬĨŽƌĐĞŽƌůĂƌŐĞǀŽůƵŶƚĞĞƌƉƌŽũĞĐƚ

tŚĂƚĂƌĞLJŽƵǁĂŝƟŶŐĨŽƌdŚĞ^WgtĞĂĚĞƌƐŚŝƉĐĂĚĞŵLJŝƐĂůŝĨĞͲĂůƚĞƌŝŶŐĞdžƉĞƌŝĞŶĐĞŽŶĞǁŚŝĐŚǁŝůů

ƉƌĞƉĂƌĞLJŽƵƚŽůĞĂĚƉƉůŝĐĂƟŽŶƐĂƌĞĂǀĂŝůĂďůĞŽŶƚŚĞ^WǁĞďƐŝƚĞĂůůŝĂŶĞŚƌŝƐƚLJ ϯϯϰϮϴϲϱϳϱϮĚĐŚƌŝƐƚLJΛĂƐĐƉĂŽƌŐǁŝƚŚĂŶLJƋƵĞƐƟŽŶƐ

DEADLINE February 12

PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

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meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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PASSION TO WINNO TEAM WILLROOT HARDER FOR YOUWarren Averett Technology Group a premier technology consulting and outsourced IT provider and Kianoff amp Associates a leading business software consulting group are pleased to announce the MRLQLQJRIiquestUPV7KHFRPELQHGH[SHULHQFHRIERWKSURIHVVLRQDOVHUYLFHiquestUPVEULQJVWRJHWKHUEHVWLQFODVVWHFKQRORJVHUYLFHVH[SDQGLQJWKHFDSDELOLWLHVDQGresources and creating additional opportunities for our SURIHVVLRQDOVDQGRXUFOLHQWV

View our website below to learn more about this merger and the VHUYLFHVZHRIIHU TECHNOLOGY GROUP

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uNIVERSITyOF ALABAMA STuDENTSAT WORk INRuRAL HAITIĞǀĞůŽƉŝŶŐĂƐƵƐƚĂŝŶĂďůĞcommunity through ƐĞƌǀŝĐĞͲďĂƐĞĚůĞĂƌŶŝŶŐJeannine Birmingham CPA

gtĞĂĚďLJgtŝƐĂDĐltŝŶŶĞLJ hŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌ ĂŐƌŽƵƉŽĨĨĂĐƵůƚLJ ǀŽůƵŶƚĞĞƌƐĂŶĚƚǁĞŶƚLJͲŽŶĞhŶŝǀĞƌƐŝƚLJŽĨůĂďĂŵĂCollege of Commerce students ƚƌĂǀĞůĞĚƚŽĂůĞƩĞŚĂŵďŽŶĂŶƚŚŝĞƌͿĂŝƟŝŶĞĐĞŵďĞƌ dŚĞgroup worked for one week with ƚǁĞŶƚLJĂŝƟĂŶƐŵĂůůďƵƐŝŶĞƐƐĞŶƚƌĞƉƌĞŶĞƵƌƐƚŽĚĞǀĞůŽƉďƵƐŝŶĞƐƐƐŬŝůůƐŚĂĚůŽŶŐǁĂŶƚĞĚƚŽďĞƉĂƌƚŽĨƐƵĐŚĂƉƌŽũĞĐƚĂŶĚǁŚĞŶgtŝƐĂĞdžƚĞŶĚĞĚƚŚĞŝŶǀŝƚĂƟŽŶĨŽƌŵĞƚŽũŽŝŶƚŚĞŐƌŽƵƉũƵŵƉĞĚĂƚƚŚĞĐŚĂŶĐĞ

ŵƉŚĂƐŝnjŝŶŐƚŚĞƐŽĐŝŽͲĞĐŽŶŽŵŝĐĞŶǀŝƌŽŶŵĞŶƚŽĨĂŝƟƚŚĞƚĞĂŵtaught concepts and skills in the

ĂƌĞĂƐŽĨĂĐĐŽƵŶƟŶŐĮŶĂŶĐĞĐŽŵƉƵƚĞƌĂƉƉůŝĐĂƟŽŶƐŵĂƌŬĞƟŶŐŽƉĞƌĂƟŽŶƐŵĂŶĂŐĞŵĞŶƚĂŶĚĞŶƚƌĞƉƌĞŶĞƵƌƐŚŝƉdŚƌŽƵŐŚŽƵƚƚŚĞǁĞĞŬƚŚĞLJĨŽĐƵƐĞĚŽŶĐƌŝƟĐĂůƚŚŝŶŬŝŶŐĂŶĚƉƌŽďůĞŵͲƐŽůǀŝŶŐƐŬŝůůƐĂŶĚƵůƟŵĂƚĞůLJĚĞǀĞůŽƉĞĚŵĂŶLJƉĞƌƐŽŶĂůƌĞůĂƟŽŶƐŚŝƉƐǁŝƚŚƚŚĞĂŝƟĂŶĞŶƚƌĞƉƌĞŶĞƵƌƐdŚĞƐĞƌĞůĂƟŽŶƐŚŝƉƐƵŶůĞĂƐŚĞĚŝŶĨŽĐƵƐŐƌŽƵƉƐĂŶĚŝŶƚĞƌĂĐƟǀĞĚŝƐĐƵƐƐŝŽŶƐrevealed serious unmet needs in the ƌƵƌĂůĐŽŵŵƵŶŝƚLJ

^ƉĞĐŝĮĐĂůůLJ ƚŚĞĮŶĂŶĐŝĂůůŝƚĞƌĂĐLJand money management training ƵŶĐŽǀĞƌĞĚƚŚĞĚŝĸĐƵůƟĞƐƌĞƐŽƵƌĐĞͲůĞƐƐĂŝƟĂŶƐĨĂĐĞŝŶƐƚĂƌƟŶŐƐŵĂůůďƵƐŝŶĞƐƐĞƐůƚŚŽƵŐŚĂůĂƌŐĞh^ ͲďĂƐĞĚŵŝĐƌŽĮŶĂŶĐĞŽƌŐĂŶŝnjĂƟŽŶƉƌŽǀŝĚĞƐƐŵĂůůďƵƐŝŶĞƐƐůŽĂŶƐŝŶĂŝƟƌĞƐŝĚĞŶƚƐŝŶƚŚĞƌƵƌĂůĞŶǀŝƌŽŶŵĞŶƚŽĨĂůĞƩĞŚĂŵďŽŶrarely take advantage of the loans ďĞĐĂƵƐĞƚŚĞLJƌĞƋƵŝƌĞĐŽůůĂƚĞƌĂůEŽƚŽŶůLJĚŽƚŚĞƉŽƚĞŶƟĂůĞŶƚƌĞƉƌĞŶĞƵƌƐůĂĐŬĐŽůůĂƚĞƌĂůƚŚĞLJĂůƐŽĨĞĂƌďŽƚŚĞĐŽŶŽŵŝĐĂŶĚƐŽĐŝĂůĐŽŶƐĞƋƵĞŶĐĞƐƌĞƐƵůƟŶŐĨƌŽŵůŽĂŶĚĞĨĂƵůƚ

ƵƌŝŶŐƚŚĞǁĞĞŬƚŚĞƚĞĂŵdiscovered a pressing need for ďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĂĚǀŝƐŝŶŐdŚƌŽƵŐŚĨŽĐƵƐŐƌŽƵƉƐƐŵĂůůŐƌŽƵƉ

ĂĐƟǀŝƟĞƐůĂƌŐĞŐƌŽƵƉĐŽůůĂďŽƌĂƟǀĞĨŽƌƵŵƐĂŶĚŽŶĞͲŽŶͲŽŶĞĚŝƐĐƵƐƐŝŽŶƐƚŚĞLJĚŝƐĐŽǀĞƌĞĚƚŚĂƚĂŝƟĂŶƐĚĞƐŝƌĞĂĐĂƉŝƚĂůŝŶǀĞƐƚŵĞŶƚŽĨďŽƚŚŵŽŶĞLJĂŶĚŬŶŽǁůĞĚŐĞdŚĞĂŝƟĂŶƐƐƉĞĐŝĮĐĂůůLJƐƚĂƚĞĚthat they were more interested in the advisory support than the ĂĐƚƵĂůŵŽŶĞƚĂƌLJŝŶǀĞƐƚŵĞŶƚdŚĞLJďĞĐĂŵĞĞdžƚƌĞŵĞůLJĞdžĐŝƚĞĚĂďŽƵƚƚŚĞƉŽƐƐŝďŝůŝƚLJŽĨŚĂǀŝŶŐĂĐĐĞƐƐƚŽďƵƐŝŶĞƐƐĞĚƵĐĂƟŽŶĂŶĚĐŽŶƐƵůƟŶŐƐĞƌǀŝĐĞƐ

KŶĂƉĞƌƐŽŶĂůŶŽƚĞĐĂŶŶŽƚďĞŐŝŶƚŽĚĞƐĐƌŝďĞƚŚĞƉĂƐƐŝŽŶĂŶĚĚĞĚŝĐĂƟŽŶĂŶĚůĞĂĚĞƌƐŚŝƉŽĨgtŝƐĂDĐltŝŶŶĞLJĂŶĚƚŚĞhƐƚƵĚĞŶƚƐThey were all so invested in this ƉƌŽũĞĐƚƚŽŚĞůƉƚŚĞĂŝƟĂŶƐůĞĂƌŶĂŶĚƵŶĚĞƌƐƚĂŶĚďĂƐŝĐďƵƐŝŶĞƐƐƐŬŝůůƐdŚĞĞŶƟƌĞĞdžƉĞƌŝĞŶĐĞǁŝůůďĞĐŚĞƌŝƐŚĞĚĨŽƌĞǀĞƌĂŶĚĂŵĐĞƌƚĂŝŶƚŚĂƚƚŚĞůŽǀĞůLJĂŝƟĂŶŵĞŶĂŶĚwomen who had the opportunity ƚŽůĞĂƌŶĨƌŽŵƚŚĞƐƚƵĚĞŶƚƐǁŝůůďĞĂďůĞƚŽŵŽǀĞĨŽƌǁĂƌĚŝŶĐƌĞĂƟŶŐŽƌƐƵƐƚĂŝŶŝŶŐƚŚĞŝƌƐŵĂůůďƵƐŝŶĞƐƐ

To learn how you can help or ĨŽƌŵŽƌĞŝŶĨŽƌŵĂƟŽŶĂďŽƵƚWƌŽũĞĐƚŝďŝƐĐƵƐĐŽŶƚĂĐƚŵĞũďŝƌŵŝŶŐŚĂŵΛĂƐĐƉĂŽƌŐ or Lisa DĐltŝŶŶĞLJ ůŵĐŬŝŶŶĞΛĐďĂƵĂĞĚƵ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

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KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

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YOUR PRACTICE WANTEDtĞĂƌĞEŽƌƚŚŵĞƌŝĐĂ ƐůĞĂĚĞƌŝŶƉƌĂĐƟĐĞƐĂůĞƐĨLJŽƵĂƌĞƚŚŝŶŬŝŶŐĂďŽƵƚƐĞůůŝŶŐĐŽŶƚĂĐƚƵƐƚŽĚĂLJĨŽƌĂĐŽŶĮĚĞŶƟĂůĚŝƐĐƵƐƐŝŽŶ

PRACTICES FOR SALE ͻŽŽǀĞƌWƉƌĂĐƟĐĞΎ^ŽůĚΎͻ ŽƵƚŚĞƌŶDŝĚĚůĞdEWŶĞĂƌƵŶƚƐǀŝůůĞŐƌŽƐƐŝŶŐΨϯϮϬltͻĞŶƚƌĂůD^WŐƌŽƐƐŝŶŐΨϯϴϬltͻŽīĞĞŽƵŶƚLJ dEƚĂdžƉƌĂĐƟĐĞŐƌŽƐƐŝŶŐΨϯϬltͻDƵƌĨƌĞĞƐďŽƌŽdEWŐƌŽƐƐŝŶŐΨϮϲϬltͻ^ŽƵƚŚŽĨEĂƐŚǀŝůůĞƚĂdžƉƌĂĐƟĐĞΎ^ŽůĚΎͻ^ŽƵƚŚŽĨltŶŽdžǀŝůůĞWƉƌĂĐƟĐĞΎ^ŽůĚΎ

For more info contact Lori Newcomer CPAĂƚϴϴϴͲϮϳϳͲϲϬϰϬŽƌgtEĞǁĐŽŵĞƌΛW^gtĞĂĚĞƌ ĐŽŵ

AUDITOR SENIOR ORSUPERVISOR

gtĂƌŐĞ ƉƵďůŝĐ ĐŽŵƉĂŶLJ ŝŶ ŝƌŵŝŶŐŚĂŵ ƐĞĞŬƐ ŶƚĞƌŶĂůƵĚŝƚŽƌ ^ĞŶŝŽƌ Žƌ ^ƵƉĞƌǀŝƐŽƌ ǁŝƚŚ Ă ŵŝŶŝŵƵŵ ŽĨ ϮLJĞĂƌƐŽĨĂƵĚŝƚĞdžƉĞƌŝĞŶĐĞŽƌϰLJĞĂƌƐŽĨƌĞůĞǀĂŶƚďƵƐŝŶĞƐƐĞdžƉĞƌŝĞŶĐĞWƵďůŝĐĂĐĐŽƵŶƟŶŐĮƌŵĞdžƉĞƌŝĞŶĐĞŝƐƐƚƌŽŶŐůLJĚĞƐŝƌĂďůĞĂŶĚďŝůŝŶŐƵĂůŝŶ^ƉĂŶŝƐŚŝƐĂƉůƵƐ

^ĞŶĚĐŽǀĞƌůĞƩĞƌĂŶĚresume toŽďWŽƐƟŶŐƐΛŵĂŝůĐŽŵ

SELLING IN 2016READY TO BUY A FIRM

ŽŶƐŝĚĞƌŝŶŐ ƐĞůůŝŶŐ LJŽƵƌ W Įƌŵ ƚŚŝƐ LJĞĂƌ ltŶŽǁŝŶŐǁŚĂƚ LJŽƵƌ Įƌŵ ŝƐ ǁŽƌƚŚ ŝƐ ƚŚĞ ĮƌƐƚ ƐƚĞƉ ŽŶƚĂĐƚ ƵƐdKz ƚŽ ƌĞĐĞŝǀĞ Ă ĨƌĞĞ ŶŽͲŽďůŝŐĂƟŽŶŵĂƌŬĞƚ ĂŶĂůLJƐŝƐŽĨLJŽƵƌĮƌŵĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐŚĂƐďĞĞŶŽīĞƌŝŶŐƉĞƌƐŽŶĂůŝnjĞĚ ďƵƐŝŶĞƐƐ ďƌŽŬĞƌĂŐĞ ƐĞƌǀŝĐĞƐ ƚŽ WƐ ĨŽƌŽǀĞƌϭϭLJĞĂƌƐĂŶĚǁĞŬŶŽǁLJŽƵƌŵĂƌŬĞƚKƵƌƉƌŽĐĞƐƐŝƐ ƐƚƌŝĐƚůLJ ĐŽŶĮĚĞŶƟĂů sŝƐŝƚ ŽƵƌ ǁĞďƐŝƚĞ Ăƚ ǁǁǁĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ ƚŽ ƌĞƋƵĞƐƚ ĂĚĚŝƟŽŶĂůŝŶĨŽƌŵĂƟŽŶĂďŽƵƚƚŚĞƐĂůĞƐƉƌŽĐĞƐƐ

CURRENT LISTINGSͻDŽŶƚŐŽŵĞƌLJƌĞĂƌŽƐƐΨϰϬŬͲ^KgtͻsŝƌŐŝŶƐůĂŶĚƐƌŽƐƐΨϰϴϬŬ

Kathy Brents CPA CBIĞůůϱϬϭϱϭϰϰϵϮϴKĸĐĞϴϲϲϮϲϬϮϳϵϯltĂƚŚLJΛĐĐŽƵŶƟŶŐŝnjƌŽŬĞƌƐĐŽŵ

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

ĞƚLJŽƵƌŵĞƐƐĂŐĞŝŶĨƌŽŶƚŽĨƚŚĞ^WƐ6800ŵĞŵďĞƌƐ

CLASSIFIEDS

DĂƌƟĐůĞĐŽŶƟŶƵĞĚͿ

ƚŚĞŝƌ ŬŶŽǁůĞĚŐĞ ĂŶĚ ŚŽŶĞ ĐƌŝƟĐĂů ƐŬŝůůƐĨŽƌ ƚŚĞ ĨƵƚƵƌĞ dŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐ ĂůƐŽĚĞǀĞůŽƉĞĚ ƚŚĞ D ŽŵƉĞƚĞŶĐLJampƌĂŵĞǁŽƌŬ ĂŶĚ ƚŚĞůŽďĂůDĂŶĂŐĞŵĞŶƚĐĐŽƵŶƟŶŐWƌŝŶĐŝƉůĞƐŶĂĚĚŝƟŽŶƐŽƚŚĂƚŵĞŵďĞƌƐ ĂŶĚ ĞŵƉůŽLJĞƌƐ ĐŽƵůĚ ďĞƩĞƌĂƐƐĞƐƐ ĂŶĚ ĂĚĚƌĞƐƐ ĂĐĐŽƵŶƚĂŶƚƐ ƐŬŝůůƐĂŶĚ ĐŽŵƉĞƚĞŶĐLJ ŐĂƉƐ ƚŚĞ ŽƌŐĂŶŝnjĂƟŽŶƐůĂƵŶĐŚĞĚ ƚŚĞW DŽŵƉĞƚĞŶĐLJĂŶĚ gtĞĂƌŶŝŶŐ ƉůĂƞŽƌŵ dŚĞ ƚŽŽů ĂůƐŽĂŶĂůLJnjĞƐ ƉƵďůŝĐ ĂĐĐŽƵŶƟŶŐ ƐŬŝůůƐ ƐƵĐŚas those related to assurance as well as ĞŵƉůŽLJĞĞďĞŶĞĮƚƉůĂŶĂŶĚŐŽǀĞƌŶŵĞŶƚĂůĂƵĚŝƚƐ

D ĚĞƐŝŐŶĂƟŽŶ ŚŽůĚĞƌƐ ĂůƐŽ ŚĂǀĞĂĐĐĞƐƐƚŽƚŚĞDDĂŐĂnjŝŶĞƚŚĞDampŝŶĂŶĐĞ ŵƉĂĐƚ dŽŽů ŶƵŵĞƌŽƵƐ ƌĞƉŽƌƚƐĂŶĚĐĂƐĞƐƚƵĚŝĞƐŽŶďĞƐƚƉƌĂĐƟĐĞƐĂŶĚƚŚĞĂƌǀĂƌĚ DĂŶĂŐĞDĞŶƚŽƌ ŽŶůŝŶĞ ůĞĂƌŶŝŶŐand performance support resource ƉƌŽŐƌĂŵdŚĞǁĞďƐŝƚĞĐŐŵĂŽƌŐŝƐƚŚĞŚƵďĨŽƌĂůůŽĨƚŚĞƐĞƌĞƐŽƵƌĐĞƐĂŶĚŵŽƌĞ

ĞŶĞĮƚƐ ŽĨ ƚŚĞ WƌŽƉŽƐĂů | ldquoWe areƐƵƉƉŽƌƟǀĞ ŽĨ ƚŚĞ ĚŝƌĞĐƟŽŶ ƚŚĞ WŽĂƌĚ ŝƐ ƌĞĐŽŵŵĞŶĚŝŶŐ ƐĂŝĚ ĞĂŶŶŝŶĞŝƌŵŝŶŐŚĂŵ ƉƌĞƐŝĚĞŶƚ ĂŶĚ K dŚĞchanges this profession faces today ĂƌĞ ŐƌĞĂƚĞƌ ƚŚĂŶ ĞǀĞƌ dŽ ƉƌĞƐĞƌǀĞ ŽƵƌƌĞůĞǀĂŶĐĞ ĂŶĚ ƐƚĂƚƵƌĞ ƚŚĞ ƉƌŽĨĞƐƐŝŽŶŶĞĞĚƐ ƚŽ ĞŵďƌĂĐĞ ĐŚĂŶŐĞ ĂŶĚ ĐŽŶƐŝĚĞƌŝŶŶŽǀĂƟǀĞ ǁĂLJƐ ƚŽ ďĞƩĞƌ ĂŶƟĐŝƉĂƚĞƌĞŇĞĐƚ ĂŶĚ ůĞĂĚ dŚĞ ǁŽƌŬ ďĞƚǁĞĞŶ ƚŚĞW ĂŶĚ D ŚĂƐ ĐŽŶƚƌŝďƵƚĞĚ ŐƌĞĂƚůLJƚŽƚŚĞƉƌŽĨĞƐƐŝŽŶĂůŝnjĂƟŽŶŽĨŵĂŶĂŐĞŵĞŶƚĂĐĐŽƵŶƟŶŐ ĂŶĚ ƚŚĂƚ ŝƐ ŵƵĐŚ ŶĞĞĚĞĚƚŽĚĂLJ dŚĞƉƌŽƉŽƐĂůǁŽƵůĚďƌŝŶŐƚŽŐĞƚŚĞƌ

ƚŚĞ ĞŶƟƌĞ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶ ĂŶĚĞdžƚĞŶĚ ƚŚĞ ŝŶŇƵĞŶĐĞ ŽĨ Ă WͲůĞĚĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞh^

^ƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ďŽŶĚ ďĞƚǁĞĞŶ ƚŚĞƚǁŽ ŽƌŐĂŶŝnjĂƟŽŶƐ ǁŽƵůĚ ƐƚƌĞĂŵůŝŶĞƌĞƐŽƵƌĐĞƐ ĂŶĚ ĐƌĞĂƚĞ ĞĸĐŝĞŶĐŝĞƐ ƚŽŚĞůƉ ďŽƚŚ ŽƌŐĂŶŝnjĂƟŽŶƐ ŵŽǀĞ ĨĂƐƚĞƌ ƚŽŵĂƌŬĞƚĂŶĚƉƌŽĚƵĐĞĐŽŶƚĞŶƚǁŝƚŚďƌŽĂĚĞƌƉĞƌƐƉĞĐƟǀĞ ĞƐƉĞĐŝĂůůLJ ŽŶ ŝŶƚĞƌŶĂƟŽŶĂůďƵƐŝŶĞƐƐ ŝƐƐƵĞƐ ǁŚŝĐŚ ĂƌĞ ŝŶĐƌĞĂƐŝŶŐůLJŝŵƉĂĐƟŶŐ W Įƌŵ ĐůŝĞŶƚƐ Ŷ ƉĂƌƟĐƵůĂƌ ƚŚĞWĐŝƚĞƐƚŚĞŐĂŝŶƐŝŶĂĚǀŽĐĂĐLJƚŚĂƚĐŽƵůĚďĞƌĞĂůŝnjĞĚǁŚĞŶƐƉĞĂŬŝŶŐŽŶďĞŚĂůĨŽĨ ŵŽƌĞ ƚŚĂŶ ϲϬϬϬϬϬ ĐƵƌƌĞŶƚ ĂŶĚ ŶĞdžƚŐĞŶĞƌĂƟŽŶ ĂĐĐŽƵŶƟŶŐ ƉƌŽĨĞƐƐŝŽŶĂůƐ dŚĞĂƐƐŽĐŝĂƟŽŶŽĨƚŚĞWĂŶĚDǁŽƵůĚĨŽƌŵ ƚŚĞ ŵŽƐƚ ŝŶŇƵĞŶƟĂů ďŽĚLJ ĨŽƌ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶǁŝƚŚŝŶƚŚĞh^ĂŶĚŐůŽďĂůůLJ ĂĚǀŽĐĂƟŶŐŽŶƚĂdžĂƵĚŝƚĮŶĂŶĐŝĂůƌĞƉŽƌƟŶŐ ĂŶĚ ŽƚŚĞƌ ŝƐƐƵĞƐ ŝŵƉŽƌƚĂŶƚ ƚŽŵĞŵďĞƌƐ

Whatrsquos NextĂŝŶŝŶŐŵĞŵďĞƌŝŶƐŝŐŚƚƐŝŶƚŽ ƚŚĞ W ĂŶĚ D ĞǀŽůƵƟŽŶ ŝƐĐƌŝƟĐĂůƚŽŚĞůƉŝŶŐƚŚĞŶƐƟƚƵƚĞ ƐŐŽǀĞƌŶŝŶŐŽƵŶĐŝůĚĞƚĞƌŵŝŶĞŝƚƐŶĞdžƚĐŽƵƌƐĞŽĨĂĐƟŽŶŽƵŶĐŝůǁŝůůĂƐƐĞƐƐŵĞŵďĞƌĨĞĞĚďĂĐŬĂŶĚĐŽŶƐŝĚĞƌ ĂƵƚŚŽƌŝnjŝŶŐ ĂŵĞŵďĞƌ ďĂůůŽƚ ŝŶƚŚĞƐƉƌŝŶŐDŽǀŝŶŐĨŽƌǁĂƌĚǁŽƵůĚƌĞƋƵŝƌĞĂ ǀŽƚĞ ďLJ ŵĞŵďĞƌƐ ǁŝƚŚ Ă ŵĂũŽƌŝƚLJ ŽĨƚŚŽƐĞ ǀŽƟŶŐ ƐƵƉƉŽƌƟŶŐ ƚŚĞ ƉƌŽƉŽƐĂůD ŚĂƐ Ă ƐŝŵŝůĂƌ ƌĞƋƵŝƌĞŵĞŶƚ ĂŶĚƟŵĞůŝŶĞ

Members are encouraged to visit aicpa

ŽƌŐŚŽƌŝnjŽŶƐƚŽĮŶĚŽƵƚŵŽƌĞĂďŽƵƚǁŚĂƚƚŚĞLJĐŽƵůĚŐĂŝŶĨƌŽŵĂĚĞĞƉĞƌƌĞůĂƟŽŶƐŚŝƉwith CIMA and provide feedback on the

proposal

ŽǁŶůŽĂĚĨƌŽŵƚŚĞǁĞďƐŝƚĞƐŚŽŵĞƉĂŐĞ

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

WƌĞƐŽƌƚ^ƚĚh^WŽƐƚĂŐĞ

PAIDWĞƌŵŝƚEŽϭϯϭ

DŽŶƚŐŽŵĞƌLJgt

34

KŶĞŽĨƚŚĞŚŝŐŚůŝŐŚƚƐŽĨĞĂĐŚLJĞĂƌƐŶŶƵĂůDĞĞƟŶŐŝƐƚŚĞƉƌĞƐĞŶƚĂƟŽŶŽĨĂǁĂƌĚƐdŚŝƐLJĞĂƌ ŶŶƵĂůDĞĞƟŶŐǁŝůůďĞĐŽŵĞĐĐŽƵŶƟŶŐŽŶŶĞĐƟŽŶĂŶĚƚŚĞĂǁĂƌĚƐƉƌŽŐƌĂŵǁŝůůƌĞĐĞŝǀĞŝƚƐŽǁŶŚŽŶŽƌ ĂĐŽŵƉůĞƚĞůLJƐĞƉĂƌĂƚĞĞǀĞŶŝŶŐƉƌŽŐƌĂŵƚŽƌĞĐŽŐŶŝnjĞƚŚĞŚŝŐŚĞƐƚĂĐĐŽŵƉůŝƐŚŵĞŶƚƐŽĨĐĞƌƟĮĞĚƉƵďůŝĐĂĐĐŽƵŶƚĂŶƚƐŝŶůĂďĂŵĂ

dŚĞ ^W ŶĞĞĚƐ LJŽƵƌ ŚĞůƉ ŝŶ ŶŽŵŝŶĂƟŶŐŽƵƚƐƚĂŶĚŝŶŐ ŵĞŵďĞƌƐ ĨŽƌ ƌĞĐŽŐŶŝƟŽŶ ŝŶƐĞǀĞƌĂů ĐĂƚĞŐŽƌŝĞƐ gtŝƐƚĞĚ ŚĞƌĞ ĂƌĞ ƚŚĞĐƌŝƚĞƌŝĂ ĨŽƌ ĞĂĐŚ ĂǁĂƌĚ EŽŵŝŶĂƟŽŶƐ ǁŝůůďĞ ĨŽƌǁĂƌĚĞĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƟǀĞ ƐĞůĞĐƟŽŶĐŽŵŵŝƩĞĞƐĨŽƌƚŚĞŝƌƌĞǀŝĞǁ ZĞĐŝƉŝĞŶƚƐǁŝůůďĞŶŽƟĮĞĚŝŶĂĚǀĂŶĐĞƐŽƚŚĂƚƚŚĞLJ ĂŶĚƚŚĞŝƌĨĂŵŝůŝĞƐŽƌĐŽůůĞĂŐƵĞƐĐĂŶďĞƉƌĞƐĞŶƚĂƚƚŚĞĞůĞďƌĂƟŽŶ ŽĨ ^ƵĐĐĞƐƐ ĂǁĂƌĚƐ ƉƌĞƐĞŶƚĂƟŽŶŽŶƵŶĞϵϮϬϭϲ

Ɛ LJŽƵ ƐƵďŵŝƚ ƚŚĞ ŶŽŵŝŶĂƟŽŶ ĨŽƌŵ ďĞƐƵƌĞƚŽ ŝŶĐůƵĚĞƐƵƉƉŽƌƟŶŐŵĂƚĞƌŝĂůƐ ĨŽƌ ƚŚĞƉĂƌƟĐƵůĂƌ ĂǁĂƌĚ dŚĞƐĞ ĐĂŶ ƚĂŬĞ ƚŚĞ ĨŽƌŵŽĨ ůĞƩĞƌƐ ĨƌŽŵ ŝŶĚŝǀŝĚƵĂůƐ Žƌ ŽƌŐĂŶŝnjĂƟŽŶƐĚŝƌĞĐƚůLJŝŶǀŽůǀĞĚŵĞĚŝĂĐŽǀĞƌĂŐĞŽƌƉƌŝŶƚĞĚŵĂƩĞƌ

OUTSTANDING YOUNG CPA ʹ ƌĞĐŽŐŶŝnjĞƐĞdžĐĞƉƟŽŶĂůƐĞƌǀŝĐĞƚŽƚŚĞzŽƵŶŐWďŽĂƌĚYoung CPA chapters or individual Young CPA ƉƌŽũĞĐƚƐdŚĞzŽƵŶŐWŽĂƌĚǁŝůůŵĂŬĞƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

OUTSTANDING ACCOUNTING EDUCATOR ʹƌĞĐŽŐŶŝnjĞƐĂŶůĂďĂŵĂĐŽůůĞŐĞĂĐĐŽƵŶƟŶŐŝŶƐƚƌƵĐƚŽƌƉƌŽĨĞƐƐŽƌ ĨŽƌ ĞdžĐĞůůĞŶĐĞ ŝŶƚĞĂĐŚŝŶŐ ĂŶĚ ĂĐƟǀĞ ŝŶǀŽůǀĞŵĞŶƚ ŝŶ ƚŚĞĂĐĐŽƵŶƟŶŐƉƌŽĨĞƐƐŝŽŶ dŚŝƐ ĂǁĂƌĚ ŝŶĐůƵĚĞƐĂΨϭϱϬϬƐƟƉĞŶĚdŚĞŶŽŵŝŶĞĞŶĞĞĚŶŽƚďĞĂWŶŽƌŚŽůĚ ĂĚŽĐƚŽƌĂů ĚĞŐƌĞĞ ĂŶĚ ĐĂŶinclude those who are presently involved ŝŶĂĚŵŝŶŝƐƚƌĂƟŽŶŽƌ ƌĞƐĞĂƌĐŚ WĂƐƚǁŝŶŶĞƌƐĂƌĞ ŶŽƚ ĞůŝŐŝďůĞ dŚĞ ^ŽĐŝĞƚLJ Ɛ ĚƵĐĂƟŽŶŽŵŵŝƩĞĞ ǁŝůů ƌĞǀŝĞǁ ĂŶĚ ŵĂŬĞ ƚŚĞƐĞůĞĐƟŽŶŽĨƚŚŝƐƌĞĐŝƉŝĞŶƚ

Outstanding Member in Business amp Industry Outstanding Member in GovernmentKƵƚƐƚĂŶĚŝŶŐWƵďůŝĐ^ĞƌǀŝĐĞǁĂƌĚƐKƵƚƐƚĂŶĚŝŶŐDĞŵďĞƌŝŶdĞĐŚŶŽůŽŐLJ

dŚĞƐĞ ŶŽŵŝŶĞĞƐ ŚĂǀĞ ŵĂŶĂŐĞĚ ƉƌŽĐĞƐƐĞƐtechnology and resources to create ǀĂůƵĞ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉ ĂŶĚĐŽŵŵŝƚŵĞŶƚ ƚŽ ƚŚĞŝƌ ŽƌŐĂŶŝnjĂƟŽŶƐ ŚĂǀĞĂĐƚĞĚ ĂƐ Ă ƐƚƌĂƚĞŐŝĐ ďƵƐŝŶĞƐƐ ƉĂƌƚŶĞƌ ŽƌůĞĂĚĞƌ ŚĂǀĞƉƌŽǀŝĚĞĚǀŝƐŝŽŶĂŶĚŬŶŽǁůĞĚŐĞŽĨďŽĂƌĚŝŶƐƟƚƵƟŽŶĂůŝƐƐƵĞƐŚĂǀĞƵŶĚĞƌƐƚŽŽĚŬĞLJ ŶŽŶͲĮŶĂŶĐŝĂů ĂŶĚ ĐƌŽƐƐͲĨƵŶĐƟŽŶĂůŵĞĂƐƵƌĞƐ ĂŶĚ ƉƌŝŶĐŝƉůĞƐ ŚĂǀĞ ĐŚĂŵƉŝŽŶĞĚĐŚĂŶŐĞ ĂŶĚ ŶŽŶͲƚƌĂĚŝƟŽŶĂů ŵĞƚŚŽĚƐ ĂŶĚĂƉƉƌŽĂĐŚĞƐ ŚĂǀĞ ĚĞŵŽŶƐƚƌĂƚĞĚ ůĞĂĚĞƌƐŚŝƉŝŶĂĚŽƉƟŶŐƚĞĐŚŶŽůŽŐŝĐĂůĐŚĂŶŐĞdŚĞWƵďůŝĐService award candidate should have the ƋƵĂůŝƟĞƐůŝƐƚĞĚĂďŽǀĞďƵƚǁŝƚŚŝŶƚŚĞĐŽŶƚĞdžƚof a community service or special ASCPA ƉƌŽũĞĐƚ dŚĞƐĞ ĂǁĂƌĚƐ ĂƌĞ ĚĞƚĞƌŵŝŶĞĚ ďLJƚŚĞEŽŵŝŶĂƟŽŶŽŵŵŝƩĞĞ

DEADLINE February 29 2016

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QuesƟons to Ask Yourself

Let the team of DLD Business SoluƟons and MicrosoŌ Dynamics GP assist you in

meeƟng your business objecƟves this year

dŚĞůĂďĂŵĂ^ŽĐŝĞƚLJŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐϭϬϰϭgtŽŶŐĮĞůĚŽƵƌƚW KŽdžϮϰϮϵϴϳDŽŶƚŐŽŵĞƌLJgtϯϲϭϮϰ

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