RE: Private practice taxes

[Guest guest]

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager [mailto:PTManager ] On Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

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[Guest guest]

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager [mailto:PTManager ] On Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

[Guest guest]

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager [mailto:PTManager ] On Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

[Guest guest]

Forgive my ignorance, but are you allowed to be an LLC and file as an

S-corp? It seems to me that if you are an LLC, you would have to file as

a LLC.

Ken , PT

Body One Physical Therapy

7855 South Emerson Ave,

Suite W

Indianapolis, IN 46237

P;

F:

From: PTManager [mailto:PTManager ] On

Behalf Of Kai Pedersen

Sent: Thursday, April 19, 2012 2:48 PM

To: PTManager

Subject: RE: Private practice taxes

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager <mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com> ]

On Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own

business. I

have received different advice re benefits of remaining a PLLC (which is

how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing

taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If

you

are not the addressee indicated in this message (or responsible for

delivery

of the message to such person), you may not copy or deliver this message

to

anyone. In such case, you should destroy this message and kindly notify

the

sender by reply email. Please advise immediately if you or your employer

do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to

the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose

of

avoiding penalties that may be imposed under the Internal Revenue Code

or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230,

as

promulgated by the United States Department of Treasury, unless we

expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may

use

or refer to any tax advice in this communication in promoting, marketing

or

recommending a partnership or other entity, investment plan or

arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

04/18/12

[Guest guest]

I am also set up as a LLC taxed as SCorp but have not had significant tax

savings for the past two years.

From: PTManager [mailto:PTManager ] On Behalf

Of Kai Pedersen

Sent: Thursday, April 19, 2012 1:48 PM

To: PTManager

Subject: RE: Private practice taxes

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager <mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com> ] On

Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

[Guest guest]

I am also set up as a LLC taxed as SCorp but have not had significant tax

savings for the past two years.

From: PTManager [mailto:PTManager ] On Behalf

Of Kai Pedersen

Sent: Thursday, April 19, 2012 1:48 PM

To: PTManager

Subject: RE: Private practice taxes

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager <mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com> ] On

Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

[Guest guest]

I am also set up as a LLC taxed as SCorp but have not had significant tax

savings for the past two years.

From: PTManager [mailto:PTManager ] On Behalf

Of Kai Pedersen

Sent: Thursday, April 19, 2012 1:48 PM

To: PTManager

Subject: RE: Private practice taxes

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager <mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com> ] On

Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own business. I

have received different advice re benefits of remaining a PLLC (which is how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If you

are not the addressee indicated in this message (or responsible for delivery

of the message to such person), you may not copy or deliver this message to

anyone. In such case, you should destroy this message and kindly notify the

sender by reply email. Please advise immediately if you or your employer do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose of

avoiding penalties that may be imposed under the Internal Revenue Code or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230, as

promulgated by the United States Department of Treasury, unless we expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may use

or refer to any tax advice in this communication in promoting, marketing or

recommending a partnership or other entity, investment plan or arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date: 04/18/12

[Guest guest]

Ken,

It involves some simple paperwork. You can then pay yourself as a

therapist with deductions taken out (must be a reasonable rate of pay for a

therapist). Owner draw taken above that amount is taxed at a lower rate.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager [mailto:PTManager ] On Behalf

Of Ken

Sent: Thursday, April 19, 2012 4:15 PM

To: PTManager

Subject: RE: Private practice taxes

Forgive my ignorance, but are you allowed to be an LLC and file as an

S-corp? It seems to me that if you are an LLC, you would have to file as

a LLC.

Ken , PT

Body One Physical Therapy

7855 South Emerson Ave,

Suite W

Indianapolis, IN 46237

P;

F:

From: PTManager <mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com> ] On

Behalf Of Kai Pedersen

Sent: Thursday, April 19, 2012 2:48 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

Subject: RE: Private practice taxes

Another option is to remain an LLC and file as an S corp. My accountant

recommended I do this and it saved significant taxes.

Kai Pedersen PT

South Mountain Physical Therapy, LLC

_____

From: PTManager <mailto:PTManager%40yahoogroups.com>

<mailto:PTManager%40yahoogroups.com>

[mailto:PTManager <mailto:PTManager%40yahoogroups.com>

<mailto:PTManager%40yahoogroups.com> ]

On Behalf

Of Hollier, PT

Sent: Wednesday, April 18, 2012 4:55 PM

To: PTManager <mailto:PTManager%40yahoogroups.com>

<mailto:PTManager%40yahoogroups.com>

Subject: Fw: Private practice taxes

Private practice taxes

I have a question for those that own their own private practice. I am

dealing with the repercussions of taxes related to owning my own

business. I

have received different advice re benefits of remaining a PLLC (which is

how

I set myself up) vs going to an S-corp. I was wondering if anyone minded

giving me feedback re what setup has been best for them re minimizing

taxes

(esp the self employment taxes).

I appreciate any advice/info. anyone might have.

Thanks

Duerler MPT

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

04/18/12

----------------------------------------------------------

******************* Internet Email Confidentiality *******************

Privileged/Confidential Information may be contained in this message. If

you

are not the addressee indicated in this message (or responsible for

delivery

of the message to such person), you may not copy or deliver this message

to

anyone. In such case, you should destroy this message and kindly notify

the

sender by reply email. Please advise immediately if you or your employer

do

not consent to Internet email for messages of this kind. Opinions,

conclusions and other information in this message that do not relate to

the

official business of my firm shall be understood as neither given nor

endorsed by it.

Any tax advice contained in the body of this e-mail was not intended or

written to be used, and cannot be used, by the recipient for the purpose

of

avoiding penalties that may be imposed under the Internal Revenue Code

or

applicable state or local tax law provisions.

Pursuant to the rules of professional conduct set forth in Circular 230,

as

promulgated by the United States Department of Treasury, unless we

expressly

stated otherwise in this communication, nothing contained in this

communication was intended or written to be used by any taxpayer for the

purpose of avoiding penalties that may be imposed on the taxpayer by the

Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

such purpose. No one, without our express prior written permission, may

use

or refer to any tax advice in this communication in promoting, marketing

or

recommending a partnership or other entity, investment plan or

arrangement

relating to any one or more taxpayers.

No virus found in this message.

Checked by AVG - www.avg.com

Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

04/18/12

[Guest guest]

Better check on the owner draw portion of that, A PT practice falls under

professional services and therefore the corporation would not be stair stepped

in tax brackets and pays the highest amount of tax on dollar one.

Dyer, PT, ATC

Sent from my iPad

> Ken,

>

> It involves some simple paperwork. You can then pay yourself as a

> therapist with deductions taken out (must be a reasonable rate of pay for a

> therapist). Owner draw taken above that amount is taxed at a lower rate.

>

> Kai Pedersen PT

>

> South Mountain Physical Therapy, LLC

>

> _____

>

> From: PTManager [mailto:PTManager ] On Behalf

> Of Ken

> Sent: Thursday, April 19, 2012 4:15 PM

> To: PTManager

> Subject: RE: Private practice taxes

>

> Forgive my ignorance, but are you allowed to be an LLC and file as an

> S-corp? It seems to me that if you are an LLC, you would have to file as

> a LLC.

>

> Ken , PT

>

> Body One Physical Therapy

>

> 7855 South Emerson Ave,

>

> Suite W

>

> Indianapolis, IN 46237

>

> P;

>

> F:

>

> From: PTManager <mailto:PTManager%40yahoogroups.com>

> [mailto:PTManager <mailto:PTManager%40yahoogroups.com> ] On

> Behalf Of Kai Pedersen

> Sent: Thursday, April 19, 2012 2:48 PM

> To: PTManager <mailto:PTManager%40yahoogroups.com>

> Subject: RE: Private practice taxes

>

> Another option is to remain an LLC and file as an S corp. My accountant

> recommended I do this and it saved significant taxes.

>

> Kai Pedersen PT

>

> South Mountain Physical Therapy, LLC

>

> _____

>

> From: PTManager <mailto:PTManager%40yahoogroups.com>

> <mailto:PTManager%40yahoogroups.com>

> [mailto:PTManager <mailto:PTManager%40yahoogroups.com>

> <mailto:PTManager%40yahoogroups.com> ]

> On Behalf

> Of Hollier, PT

> Sent: Wednesday, April 18, 2012 4:55 PM

> To: PTManager <mailto:PTManager%40yahoogroups.com>

> <mailto:PTManager%40yahoogroups.com>

> Subject: Fw: Private practice taxes

>

> Private practice taxes

>

> I have a question for those that own their own private practice. I am

> dealing with the repercussions of taxes related to owning my own

> business. I

> have received different advice re benefits of remaining a PLLC (which is

> how

> I set myself up) vs going to an S-corp. I was wondering if anyone minded

> giving me feedback re what setup has been best for them re minimizing

> taxes

> (esp the self employment taxes).

> I appreciate any advice/info. anyone might have.

> Thanks

> Duerler MPT

>

> No virus found in this message.

> Checked by AVG - www.avg.com

> Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

> 04/18/12

>

> ----------------------------------------------------------

> ******************* Internet Email Confidentiality *******************

>

> Privileged/Confidential Information may be contained in this message. If

> you

> are not the addressee indicated in this message (or responsible for

> delivery

> of the message to such person), you may not copy or deliver this message

> to

> anyone. In such case, you should destroy this message and kindly notify

> the

> sender by reply email. Please advise immediately if you or your employer

> do

> not consent to Internet email for messages of this kind. Opinions,

> conclusions and other information in this message that do not relate to

> the

> official business of my firm shall be understood as neither given nor

> endorsed by it.

>

> Any tax advice contained in the body of this e-mail was not intended or

> written to be used, and cannot be used, by the recipient for the purpose

> of

> avoiding penalties that may be imposed under the Internal Revenue Code

> or

> applicable state or local tax law provisions.

>

> Pursuant to the rules of professional conduct set forth in Circular 230,

> as

> promulgated by the United States Department of Treasury, unless we

> expressly

> stated otherwise in this communication, nothing contained in this

> communication was intended or written to be used by any taxpayer for the

> purpose of avoiding penalties that may be imposed on the taxpayer by the

> Internal Revenue Code of 1986, and it cannot be used by any taxpayer for

> such purpose. No one, without our express prior written permission, may

> use

> or refer to any tax advice in this communication in promoting, marketing

> or

> recommending a partnership or other entity, investment plan or

> arrangement

> relating to any one or more taxpayers.

>

> No virus found in this message.

> Checked by AVG - www.avg.com

> Version: 2012.0.1913 / Virus Database: 2411/4944 - Release Date:

> 04/18/12

>

>