Published on September 15, 2014
Editor Chris Doxey, CAAP, CCSA, CICA, CPC RD Whitney: Executive Director David Beck: Group Publisher Monique Nijhout: Desktop Editor Chris Horner: Copy Editor ©2014 IOFM, Diversifed Business Communications. No part o this publication may be reproduced, stored in a retrieval system or transmitted by any means, electronic or mechanical, without prior written permission o the Institute o Finance & Management. CIRCULAR 230 NOTICE To ensure compliance with requirements imposed by the IRS, any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, or the purpose o (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. DISCLAIMER The inormation included in this book is or inormational purposes, only, and does not constitute legal advice. In all matters addressed herein, readers are directed to obtain the advice o competent counsel.