ÿþ<html><head><title>News from Sparkmon & Associates, CPAs</title><style type="text/css"> #VWPLINK {display:none}</style></head> <body topmargin="0" leftmargin="0" rightmargin="0"><!--Copyright (c) 1996-2012 Constant Contact. All rights reserved. Except as permitted under a separate written agreement with Constant Contact, neither the Constant Contact software, nor any content that appears on any Constant Contact site, including but not limited to, web pages, newsletters, or templates may be reproduced, republished, repurposed, or distributed without the prior written permission of Constant Contact. For inquiries regarding reproduction or distribution of any Constant Contact material, please contact legal@constantcontact.com.--><div align="center" style="background-color:#ffffff;padding-bottom:10px;"><div align="left" style="font-family:verdana,arial;font-size:8pt;color:#000000;width:600;"><font face="verdana,arial" size="1" color="#000000" style="font-family:verdana,arial;font-size:8pt;color:#000000;"><center><table bgcolor="#ffffff" width="595" id="VWPLINK"><tr><td style="font-size: 8pt; font-family: Verdana, Arial, Helvetica, sans-serif; color: #000000;" width="100%" rowspan="1" colspan="1">Having trouble viewing this email? <a track="off" shape="rect" href="http://campaign.r20.constantcontact.com/render?llr=gc47yidab&v=001-jHgZ8K8LRKjB1j-Aeus9LGoB_NTprTTquszrqV_YfMq_VujfqTAKhGPn4PxgQmsmmNeRrNuBzcqm60_6CBeO4ntRxrO1tbOETC9vi3GmYAD-O1puNjw9Q%3D%3D" target="_blank">Click here </a></td></tr></table></center></font></div></div> <div id="rootDiv" align="center"> <table style="background-image:none;background-color:#FFFFFF;ih-name:;margin:0;padding:0;" bgcolor="#FFFFFF" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td valign="top" rowspan="1" colspan="1" align="center"> <table style="width:700px;" border="0" width="600" cellspacing="0" cellpadding="1"> <tr> <td valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table height="206" border="0" width="100%" cellspacing="0" cellpadding="0" id="content_LETTER.BLOCK1"><tr><td style="text-align: center;" valign="bottom" rowspan="1" colspan="1" align="center"><span style="color: #888888;"><img height="196" vspace="5" border="0" name="ACCOUNT.IMAGE.51" hspace="5" width="700" alt="RLS Logo" src="http://ih.constantcontact.com/fs023/1103027403846/img/51.jpg" /></span></td></tr></table> </td> </tr> <tr> <td style="background-color:#1F4858;padding:1px;" bgcolor="#1F4858" rowspan="1" colspan="1" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="background-color:#FFFFFF;" bgcolor="#FFFFFF" width="100%" rowspan="1" colspan="2" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK2"><tr><td style="text-align: left;" rowspan="1" colspan="1" align="left"><span style="color:#1F4858;font-family:Arial,Helvetica,sans-serif;font-size:24pt;">Talking Points</span></td></tr></table> <table style="background-color: rgb(177, 191, 196);" height="28" bgcolor="#b1bfc4" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK3"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: left;" width="50%" rowspan="1" colspan="1" align="left"><span style="color: rgb(31, 72, 88);"><strong>Volume: 5 Issue: 12 &nbsp;</strong></span></td><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: right;" width="50%" rowspan="1" colspan="1" align="right"><span style="color: rgb(31, 72, 88);"><strong>January 27, 2012</strong></span></td></tr></table> </td> </tr> </table> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="background-color:#FFFFFF;" bgcolor="#FFFFFF" valign="top" rowspan="1" colspan="1" align="left"> <table style="background-color:#FFFFFF;width:550px;" bgcolor="#FFFFFF" border="0" width="450" cellspacing="0" cellpadding="0"> <tr> <td style="padding-top:0px;padding-left:0px;padding-bottom:0px;padding-right:0px;" valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK51"></a><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK51"><tr><td style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Payroll tax cut temporarily extended<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><strong>Tax cut to expire at end of February &nbsp;</strong></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span><img style="text-align: right;" height="128" vspace="5" border="0" name="ACCOUNT.IMAGE.111" hspace="5" width="128" src="http://ih.constantcontact.com/fs023/1103027403846/img/111.jpg" align="right">Congress has kicked the can down the road for two more months.</img></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The Temporary Payroll Tax Cut Continuation Act of 2011 passed at the end of December extends the 2 percent employee-side payroll tax cut through the end of February.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Employers should implement the reduced payroll tax rate as soon as possible in 2012 but <strong>no later than Jan. 31, 2012.</strong>&nbsp;For any Social Security tax over-withheld during January, employers should make an offsetting adjustment in employees' pay as soon as possible but no later than March 31, 2012.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The extension also includes a new "recapture" provision, which applies only to those employees who receive more than $18,350 in wages during the two-month period. The Social Security wage base for 2012 is $110,100, and $18,350 represents two months of the full-year amount. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>This provision imposes an additional income tax on these higher-income employees in an amount equal to 2 percent of the amount of wages they receive during the two-month period in excess of $18,350 (and not greater than $110,100).</span><span> The recapture tax would be payable in 2013 when the employee files his or her income tax return for the 2012 tax year.&nbsp;<em>The recapture provision will only apply if the payroll tax reduction is not extended for the remainder of 2012. </em></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>If you have any questions about the two-month extension of the payroll tax cut, please contact our office.</span></p> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table> <a name="LETTER.BLOCK10"></a><table style="margin-bottom:0px;display: table;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK10"><tr><td rowspan="1" colspan="1"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">FUTA credit reduced in 2011 in 20 states<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;text-align: justify;" align="justify"><b>States affected by unpaid loans to unemployment fund&nbsp; &nbsp;</b></span></p> <div style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" align="justify"> <p style="margin-top: 0px; margin-bottom: 0px;"><span><img style="text-align: right;" height="110" vspace="5" border="0" name="ACCOUNT.IMAGE.109" hspace="5" width="103" src="http://ih.constantcontact.com/fs023/1103027403846/img/109.jpg" align="right">Georgia is among 20 states whose employers will owe higher federal unemployment taxes in 2011. The 5.4 percent FUTA credit is reduced for firms in those states that haven't repaid loans from the federal unemployment fund. Firms in Michigan have taken the biggest hit to the credit with a 0.9 percent reduction. The credit is lowered by 0.6 percent in Indiana. The remaining 18 states, including the Virgin Islands, have a 0.3 percent credit cut. Those states are <strong>Arkansas, California, Connecticut, Florida, Georgia, Illinois, Kentucky, Minnesota, Missouri, North Carolina, Nevada, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Virginia </strong>and<strong> Wisconsin. </strong></img></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The basic net FUTA tax rate for wages paid in the first six months of 2011 is 0.8 percent, falling to 0.6 percent for wages paid from July through December. The credit reduction percentage is added to these amounts to get the actual rate. The tax applies to the first $7,000 of each employee's wages.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>These additional tax payments are due on or before Jan. 31, 2012. If you owe $500 or less, you can pay with your Form 940. If, on the other hand, your unemployment liability is more than $500, you will need to make a separate payroll tax deposit.&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 8pt;"><em>Source: <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrVHLV7N5kX--7Fuxmi1v7uP3OnBMi2yQMVHzmF20c1jlwZLaHHdMo4-JZKUJ83CVKtC5FJaa_x9MAovW1vX_U6RlLYh4DlsUFI=" shape="rect" linktype="1" target="_blank">The Kiplinger Tax Letter</a></em></span></p> </div> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK44"></a><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK44"><tr><td style="color:#000000;font-family:Verdana,Geneva;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Mileage rate for business remains unchanged<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><strong>Rates for medical and moving reduced slightly&nbsp;</strong></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span><img height="95" vspace="5" border="0" hspace="5" width="109" style="text-align: right;" src="https://imgssl.constantcontact.com/ui/stock1/car-front-icon.gif" align="right">Beginning Jan. 1, the standard mileage rates for the use of a vehicle will be:</img></span></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;">55.5 cents per mile for business miles driven;</li><li style="margin-top: 0px; margin-bottom: 0px;">23 cents per mile driven for medical or moving purposes; and</li><li style="margin-top: 0px; margin-bottom: 0px;">14 cents per mile driven in service of charitable organizations.</li></ul> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The rate for business miles driven is unchanged from the midyear adjustment that became effective July 1. The medical and moving rate has been reduced by 0.5 cents per mile.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Taxpayers have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates. The business standard mileage rate for a vehicle may not be used if the taxpayer used any depreciation method under the Modified Accelerated Cost Recovery System or after claiming a Section 179 deduction for that vehicle.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Please call our office if you have any questions.&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 8pt;"><em>Source: IRS.gov</em></span></p> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table> <a name="LETTER.BLOCK47"></a><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK47"><tr><td rowspan="1" colspan="1"> <p style="color:#1F4858;font-family:Arial Black,Avant Garde;font-size:14pt;text-align: left; margin-top: 0px; margin-bottom: 0px;" width="99%" align="left">Hold the phone! Beware of unscrupulous sellers<br /><span style="color:#D78519;font-family:Arial,Helvetica,sans-serif;font-size:12pt;"><strong>Scheme: Telemarketing Fraud&nbsp;</strong></span></p> <div style="text-align: justify;" align="justify"><span style="font-family: Verdana,Geneva; font-size: 10pt;"> <p style="margin-top: 0px; margin-bottom: 0px;"><em><img style="text-align: right;" height="157" vspace="5" border="0" name="ACCOUNT.IMAGE.108" hspace="5" width="158" src="http://ih.constantcontact.com/fs023/1103027403846/img/108.jpg" align="right">In our last newsletter, we began looking at financial schemes that target the elderly in particular. In this issue, we will look at a tactic that plagues everyone, but to which seniors are most vulnerable: Telemarketing</img></em></p> <p style="margin-top: 0px; margin-bottom: 0px;">&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Most people know what it's like to pick up a ringing phone (usually around dinner time) only to hear someone trying to sell you some product or investment. Often, polite excuses are not enough to dissuade an aggressive salesperson who is armed with responses for any question or concern. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The elderly are more susceptible to these kinds of tactics because they may not be as discerning about </span><span>complex financial matters, may be more vulnerable due to physical or mental decline and are more willing than younger people to engage in conversations with salesmen. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Furthermore, more unscrupulous salespeople will exploit seniors' emotions by tapping into their need for financial security, pressuring them with limited-time offers or appealing to their desire to help others in need.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Consumer advocate <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrVuKUZyteugGc6ZWYdQEzI7pdrP46o14ccO5O9T9RLW_Z2DXCBsqsbga_H5_Gt1pyR_Z0COHLj9tzw7HKW0wPUarX1YWfkNEwoNWyyAWJYbRsgSToRfmGDuZgknqGcNVBhj7PzykHPeNeKFHx03le7HeVAc6rX8L-jYl6M8tr73EIEWh3swDnAsp-aK5a3sWpdwQu3WTpja53J8ghkP8C38Br6DJXikKy8MdXsReO1_ug==" shape="rect" linktype="1" target="_blank">Clark Howard</a> warns about two scams that have surfaced recently. One involves con artists running </span><span>a telephone scam impersonating the Make-a-Wish Foundation. Using Internet phone calling technology, the scamsters are able to spoof the call so it appears as if it's originating from the Washington, D.C., area, when in fact they are calling from outside the country. They have stolen over $20 million from unsuspecting individuals, Howard reports. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The second scam indentified by Howard is targeting senior citizens specifically. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>The victims are told they've won a sweepstakes but first need to pay luxury taxes and insurance fees on the money upfront. The scammers didn't rely on just one phone call to get the money. They reportedly spoke to victims every day for a month before getting the money, which allowed them to cultivate a supposedly friendly relationship with their marks before taking the money. </span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>This tactic, making their victims think they are friends, is another insidious way financial predators work their way into seniors' bank accounts. &nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>An article in the August 2011 edition of "Money" magazine relates the situation of Art Tener. Tener met an insurance agent at a financial seminar in 2005. After their meeting, the agent visited Tener's home 12 times, and the two would talk about any number of subjects of mutual interest. While Tener believed the two were friends, the real objective of the insurance agent was to sell Tener a number of financial products for which the agent would receive commissions.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>Sadly, some of the best relationships in an elderly person's life are not with their families, but with the salesperson who calls or stops by to visit on a regular basis.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>The following are some warning signs of telemarketing fraud:</strong></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;">A sales person urges you to act "now" or the offer won't be good;</li><li style="margin-top: 0px; margin-bottom: 0px;">Offers are desribed as "high-profit" and "no-risk;"</li><li style="margin-top: 0px; margin-bottom: 0px;">You are advised you have won a "free" gift, vacation or prize, but you have to pay for "postage and handling" or other charges;</li><li style="margin-top: 0px; margin-bottom: 0px;">In order to take advantage of an offer you must send money, give a credit card or bank account number, or have a check picked up by courier. You may hear this before you have had a chance to consider the offer carefully;</li><li style="margin-top: 0px; margin-bottom: 0px;">You are discouraged from researching the company with sources you trust, such as your family, lawyer, accountant, Better Business Bureau or consumer protection agency; or </li><li style="margin-top: 0px; margin-bottom: 0px;"><span>Your requests for written information about their company or for their references are denied.</span><span>&nbsp;</span></li></ul> <p style="margin-top: 0px; margin-bottom: 0px;"><span>To cut down on the number of telemarketing calls you receive, you can register your phone number with the <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrUAk2BAI7qcY1Y9v2upVBQCfMCvgdsJrfCCNwS-pjtuYSaYOWJf2dx4szqV5qK76WyfYiUYGxefePXLXH8tvsd6Ug3kOW9QX24=" shape="rect" linktype="1" target="_blank">National Do Not Call Registry</a>, which gives you a choice whether to receive telemarketing calls at home. <a shape="rect">Most telemarketers</a> should not call your number once it has been on the registry for 31 days. If they do, you can file a complaint with the Do Not Call Registry.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span> C</span><span>alls from or on behalf of political organizations, charities, and telephone surveyors would still be permitted, as would calls from companies with which you have an existing business relationship, or those to whom you've provided express agreement in writing to receive their calls.</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><strong>Tips for Avoiding Telemarketing Fraud: </strong></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span>It's very difficult to get your money back if you've been cheated over the telephone, so before you buy anything by telephone, remember:</span></p> <ul><li style="margin-top: 0px; margin-bottom: 0px;">Don't buy anything from an unfamiliar company. Legitimate businesses understand that you want more information about their company and are happy to comply.</li><li style="margin-top: 0px; margin-bottom: 0px;">Always ask for and wait until you receive written material about any offer or charity. If you get brochures about costly investments, ask someone whose financial advice you trust to review them.</li><li style="margin-top: 0px; margin-bottom: 0px;">Always check out unfamiliar companies with your local consumer protection agency, Better Business Bureau, state attorney general, the National Fraud Information Center or other watchdog groups.</li><li style="margin-top: 0px; margin-bottom: 0px;">Obtain a salesperson's name, business identity, telephone number, street address, mailing address and business license number before you transact business. Some con artists give out false information, so verify the accuracy of this information.</li><li style="margin-top: 0px; margin-bottom: 0px;">Before you give money to a charity or make an investment, find out what percentage of the money is paid in commissions and what percentage actually goes to the charity or investment.</li><li style="margin-top: 0px; margin-bottom: 0px;">Before sending money, ask yourself what guarantee you really have that this solicitor will use the money in the manner agreed upon.</li><li style="margin-top: 0px; margin-bottom: 0px;">Don't pay in advance for services. Pay services only after they are delivered.</li><li style="margin-top: 0px; margin-bottom: 0px;">Be wary of companies that want to send a messenger to your home to pick up money, claiming it is part of their service to you. In reality, they are taking your money without leaving any trace of who they are or where they can be reached.</li><li style="margin-top: 0px; margin-bottom: 0px;">Always take your time making a decision. Legitimate companies won't pressure you to make a snap decision.</li><li style="margin-top: 0px; margin-bottom: 0px;">Don't pay for a "free prize." If a caller tells you the payment is for taxes, he or she is violating federal law.</li><li style="margin-top: 0px; margin-bottom: 0px;">Never respond to an offer you don't understand thoroughly.</li><li style="margin-top: 0px; margin-bottom: 0px;">Never send money or give out personal information such as credit card information, bank account numbers, dates of birth or social security numbers to unfamiliar companies or unknown persons.</li><li style="margin-top: 0px; margin-bottom: 0px;"><span>Be aware that your personal information is often brokered to telemarketers through third parties.</span><span> &nbsp;</span></li></ul> <p style="margin-top: 0px; margin-bottom: 0px;"><em>In our next newsletter we will look at how to protect yourself from falling victim to Ponzi or pyramid schemes.</em></p> <p style="margin-top: 0px; margin-bottom: 0px;">&nbsp;</p> <p style="margin-top: 0px; margin-bottom: 0px;"><span><span style="font-size: 8pt;"><em>Sources: <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrVaVP5RK16Yw4FhgyRwftDoMhG8Ki3LD0OTIXFsJ4LyLXj4otTWTVLraK115owWw5pVsh4yiUEMZkB6yiuWl12Vvy26fEbEO4NxBupDVLzwEoyUxapPqrpNUtoVrtc0tqxvqV3KbxdtrusiXbzQ76fqntL1xYHl5uDB1RJCzNQwQO7AIrWtjDvIGxOts7VKy7g=" shape="rect" linktype="1" target="_blank">FINRA.org</a>, <a style="color: blue; text-decoration: underline;" track="on" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrVuKUZyteugGc6ZWYdQEzI7pdrP46o14ccO5O9T9RLW_Z2DXCBsqsbga_H5_Gt1pyR_Z0COHLj9tzw7HKW0wPUarX1YWfkNEwoNWyyAWJYbRsgSToRfmGDuZgknqGcNVBhj7PzykHPeNeKFHx03le7HeVAc6rX8L-jYl6M8tr73EIEWh3swDnAsp-aK5a3sWpdwQu3WTpja53J8ghkP8C38Br6DJXikKy8MdXsReO1_ug==" shape="rect" linktype="1" target="_blank">www.clarkhoward.com</a> and "Keep the Sharks At Bay," by Lisa Gibbs, Money Magazine, August 2011</em></span> &nbsp;</span></p> </span></div> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table></td> </tr> <tr> <td valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table style="margin-bottom:0px;BACKGROUND-COLOR: #d1d1d1" bgcolor="#d1d1d1" border="0" width="100%" cellpadding="5" cellspacing="0" id="content_LETTER.BLOCK14"><tr><td style="color:#889B95;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"><span style="FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #333333; FONT-SIZE: 8pt"><strong>The Internal Revenue Service requires us to inform you that any tax advice contained in this letter cannot be used for the purpose of avoiding penalties under the Internal Revenue Code or for promoting, marketing or recommending to another party any transaction or matter addressed herein.</strong></span></td></tr></table> </td> </tr> </table> </td> <td style="background-color:#b1bfc4;width:150px;" bgcolor="#b1bfc4" valign="top" width="150" rowspan="1" colspan="1" align="left"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td style="padding-top:5px;padding-left:5px;padding-bottom:5px;padding-right:5px;" valign="top" width="100%" rowspan="1" colspan="1" align="left"> <table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5"> <tr> <td style="color:#1f4858;font-family:Arial Black,Avant Garde;font-size:12pt;" valign="top" rowspan="1" colspan="1" align="center"> <b>In This Issue</b> </td> </tr> <tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK51">Payroll Tax Cut Extended</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK10">FUTA Credit Hit</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK44">Mileage Rate</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK47">Telemarketing Schemes</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK53">HIRE Information</a> </td></tr><tr><td rowspan="1" colspan="1" align="center"> <a style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" shape="rect" href="#LETTER.BLOCK19">Don't Ignore the Tax</a> </td></tr> </table> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0" id="content_LETTER.BLOCK19"><tr><td height="1" rowspan="1" colspan="1" align="left" /></tr></table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK11"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><span style="color: rgb(31, 72, 88);"><em><b>Visit us online</b></em></span></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); text-decoration: underline; font-weight: bold;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrXgi3LjO_xUMn-qxpFB5ulv-betCXI3b55ratP-UWydnvqw_aDuUi6ug6bykjhb4I5AgBQB9o92xdQAtMdwHWhKn0tKPT68um8=" linktype="link" target="_blank">www.sparkmon.com</a></td></tr></table> <table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK53"></a><table style="margin-bottom:0px;background-color: rgb(205, 214, 217);" bgcolor="#cdd6d9" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK53"><tr><td style="color:#889B95;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"><br /></td></tr><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: center;" rowspan="1" colspan="1" align="center"><span style="font-size: 12pt; color: rgb(31, 72, 88); font-family: Arial Black,Avant Garde;"><strong>HIRE Retention Credit</strong></span><br /></td></tr><tr style="text-align: left;" align="left"><td rowspan="1" colspan="1"> <div style="text-align: justify;" align="justify">We recently sent out an email about the HIRE Retention Credit tax savings opportunity. If you did not receive it or would like more information, please contact <a style="color: blue; text-decoration: underline;" shape="rect" href="mailto:kdc@sparkmon.com?" linktype="2" target="_blank">Kimberly Clemons</a> at our office.<br /></div> </td></tr></table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK18"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><span style="color: rgb(31, 72, 88);"><b><em>Have unclaimed property?</em><br /></b></span></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); text-decoration: underline; font-weight: bold;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrXWE-2SLbrSssGQSdQZAO55Kmckcoc0ahty0YhNizNf2f8uN3IXDjd36TnpvrsIvhyOmlyNYtVRRxS83pAtRKKU56DTJ3XLP0WAGNePHTK0DQ==" linktype="link" target="_blank">National Association of Unclaimed Property Administrators</a></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK22"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><b><span style="color: rgb(31, 72, 88);"><em>NFCA Store Comparison Report</em></span><br /></b></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); text-decoration: underline; font-weight: bold;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrUuDHBCXcj9XoeAqzoeXZvXzh-yK5T-Z4sYveymmdFSHX5H5Y-9Qvc6iKOJPT6j95poCy7wdId5GV_NK8xSp7gL7pEmN3MYIJrXIujoZJJRDGVev1vKZOJ4BjpoTjwgg5MhVjlqxMdbmQ==" linktype="link" target="_blank">Click here</a></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><a name="LETTER.BLOCK19"></a><table style="margin-bottom:0px;background-color: rgb(205, 214, 217);" bgcolor="#cdd6d9" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK19"><tr><td style="color:#889B95;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align:justify;" rowspan="1" colspan="1" align="justify"><br /></td></tr><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;text-align: center;" rowspan="1" colspan="1" align="center"><span style="font-size: 12pt; color: rgb(31, 72, 88); font-family: Arial Black,Avant Garde;"><strong>Employers liable for employee's tax</strong></span><br /></td></tr><tr style="text-align: left;" align="left"><td rowspan="1" colspan="1"> <p style="margin-top: 0px; margin-bottom: 0px; text-align: justify;" align="justify"><span style="font-family: Times New Roman,Times; font-size: 12pt;">Don't let your employee's tax delinquency become your problem. One employer ignored an IRS levy on an employee's wages and a tax court ruled that employer was not only liable for the worker's overdue income taxes, but also a 50 percent penalty.</span></p> <p style="margin-top: 0px; margin-bottom: 0px; text-align: justify;" align="justify"><em><span style="font-family: Times New Roman,Times; font-size: 10pt;">Source: <a style="color: blue; text-decoration: underline;" track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrVHLV7N5kX--7Fuxmi1v7uP3OnBMi2yQMVHzmF20c1jlwZLaHHdMo4-JZKUJ83CVKtC5FJaa_x9MAovW1vX_U6RlLYh4DlsUFI=" linktype="1" target="_blank">The Kiplinger Tax Letter</a></span></em></p> </td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" height="56" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK13"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><br /></td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a track="on" shape="rect" href="http://r20.rs6.net/tn.jsp?llr=gc47yidab&et=1108986332484&s=2&e=001kS1XVqFLTrWsl-WV4dybtumnDvuGNOcsiLBTX2wVevhQfAcVA0NeYqhz7e0HfdGinsrIRbo7n5WMjZ77DEpJ9XDJBY3xk_AL" target="_blank"><img height="40" vspace="5" border="0" name="ACCOUNT.IMAGE.47" hspace="5" width="135" alt="IRS logo" src="http://ih.constantcontact.com/fs023/1103027403846/img/47.jpg" /></a></td></tr></table><table style="background-color:#9EAFAA;margin-bottom:0px;" bgcolor="#9EAFAA" border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td height="1" rowspan="1" colspan="1" align="left" /> </tr> </table><table style="margin-bottom:0px;" border="0" width="100%" cellspacing="0" cellpadding="5" id="content_LETTER.BLOCK20"><tr><td style="color:#FFFFFF;font-family:Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"> <div align="center"><b><span style="color: rgb(31, 72, 88);"><em>Check out updated lender rates</em></span><br /></b></div> </td></tr><tr><td style="color:#1f4858;font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;font-size:10pt;" rowspan="1" colspan="1" align="center"><a style="color: rgb(31, 72, 88); 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