Skoda Minotti Speaker Series - Strategies to Save on Your 2013 Taxes

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Simple Strategies To Save On Your 2013 Taxes

Michael L. Minotti, CPAMichael Soful, CPAJenna Staton, EA

December 12, 2013

SKODA MINOTTI TEAM

Michael Minotti, CPA President, Skoda Minotti

Partner

Mike Soful, CPAPartner

Jenna Staton, EA Manager

SKODA MINOTTI TEAM

Jeff Foster, CPAPartner

Susan Licate, MBASenior Marketing Specialist

Robin ThomasMarketing Coordinator

Kenny Goodwin, CPASenior Manager

Tim Stiller, CPAManager

TODAY’S AGENDA

Business Tax Changes Patient Protection and Affordable Care Act Personal Tax Changes Medicare Tax Changes

UPDATE

Due to the government shutdown, the IRS will not be accepting paper filed

or electronically filed returns until February 4, 2014

Provisions Expiring Various temporary tax provisions will be expiring December 31, 2013

Research Credit Work Opportunity Credit Differential Wage Credit for Activated Military Reservists Enhanced deduction for charitable contributions of food inventory Tax incentives for empowerment zones Indian employment credit

BUSINESS TAX CHANGES

TODAY’S AGENDA

Provisions ExpiringContinued provisions expiring December 31, 2013

Low-income tax credits for non-federally subsidized new buildings

Low-Income housing tax credit treatment of military housing allowances

Adjusted-basis reduction of stock after S corporation charitable deduction of property

Recognition period for S corporation built in gains 100% exclusion of small business stock sale or exchange


Bonus Depreciation 50% first-year bonus depreciation - 2013 0% first-year bonus depreciation - 2014 Qualified property is tangible property depreciated under

MACRS with a recovery period of 20 years or less Must meet original use, timely acquisition, and timely placed

in service requirements Applies automatically; must opt-out by asset class Can create a loss


Section 179 – Expensing Election Dollar Limitations

− $500,000 for 2013− $25,000 for 2014

Reduction in Limitations− $2,000,000 for 2013− $200,000 for 2014

Section 179 cannot create a loss Available for used property


First Year Depreciation Cap for Autos & Trucks For 2013 the luxury auto limit was scheduled to be

$3,160 for autos and $3,360 for light trucks and vans The applicable first-year depreciation limit has been

increased by $8,000− $11,160 for autos− $11,360 for light trucks and vans


TODAY’S AGENDA

StraightLine

MACRSBonus

Plus MACRSSection

179

2013 $5,000 $10,000 $30,000 $50,000

2014 10,000 16,000 8,000 -

2015 10,000 9,600 4,800 -

2016 10,000 5,760 2,880 -

2017 10,000 5,760 2,880 -

2018 5,000 2,880 1,440 ______-

$50,000 $50,000 $50,000 $50,000

Depreciation ExamplePurchase $50,000 of computers in 2013 (Assume 5-year life.)


TODAY’S AGENDA

Straight Line

MACRS BonusSection

179

2013 $75,000 $150,000 $450,000* $650,000**

2014 150,000 240,000 120,000 40,000

2015 150,000 144,000 72,000 24,000

2016 150,000 86,400 43,200 14,400

2017 150,000 86,400 43,200 14,400

2018 75,000 43,200 21,600 7,200

$750,000 $750,000 $750,000 $750,000

*$375,000 Bonus, $75,000 MACRS**$500,000 Section 179, $125,000 Bonus, $25,000 MACRS

Depreciation ExamplePurchase $750,000 Machine ( Assume 5-year life.)



What To Look For Repairs & Maintenance Capitalization Building & Equipment Materials & Supplies

Final Regulations on Repair vs. Capitalization Standards

What You Will Find De Minimis Rule Routine Maintenance Safe

Harbor Small Taxpayer Safe Harbor

for Buildings Betterment/Restoration Effective for 2014 (but can be

applied to 2012 & 2013)

For tax years beginning ___________ and forward, (Name of Business) elects to treat as an expense for both book and income tax purposes property with a cost of $________, or less, including items that have a useful life of 12 months or less. It is (Name of Business’s) intention that this election complies with the IRS Section 1.263(a)-1(f) de minimis safe harbor election.

(Officer Signature) (date)

CAPITALIZATION POLICYDE MINIMUS

TODAY’S AGENDA

Straight Line

Bonus/MACRS

Section179

De Minimis

2014 $7,500 $15,000 $35,000 $75,000

2015 15,000 24,000 16,000 -

2016 15,000 14,400 9,600 -

2017 15,000 8,640 5,760 -

2018 15,000 5,184 3,456 -

2019 and on 7,500 7,776 5,184 ______-

$75,000 $75,000 $75,000 $75,000

Depreciation/De Minimis ExamplePurchase 50 Computers @ $1500 each ( Assume 5-year life.)


Cost Segregation

TAX IDEA

What to Look For Depreciable real estate > $1MM Tax paying entity Built or acquired after 1986

What You Will Find Accelerate depreciation deductions Time value of money Immediate cash

Research & Development CreditTAX IDEA

What to Look For Means, Methods, and Techniques Structure and Facility Design for

Constructability Construction Equipment

Development and Improvements Design for LEED/green initiatives HVAC Design Electrical System Design Building Information Modeling (BIM) Analysis of a design to improve

performance, reliability, quality, safety and/or life cycle costs

Requests for Information (RFIs) Mechanical Equipment Sizing

What You Will Find Generate R&D tax credit = 6.0% of

qualified R&D Amend prior year tax returns Immediate cash AMT

Prepaid Expenses

TAX IDEA

What to Look For Material Prepaid Expenses

Prepaid insurance Prepaid maintenance

agreements

What You Will Find Automatic method change allows

tax payer to deduct prepaid expenses on a cash basis

Reduced federal, state, and local tax liability

Energy Cost Savings Audit

BUSINESS IDEA

What to Look For Any company with energy costs Electric Gas Lighting Retrofit

What You Will Find 10 - 40% savings

Patient Protection and Affordable Care Act (PPACA)

Affordable Care Act or “Obamacare” Most significant overhaul since Medicare and

Medicaid enacted in 1965 Goals

− Increase quality and affordability− Lower uninsured rate

− Reducing costs for individuals and government Require insurance companies to cover all

applicants Same rates regardless of pre-existing condition

or gender

WHAT IS PPACA?

Do I have 50 full-time equivalent (FTE) employees subjecting me to the PPACA requirements? What types of workers must be counted?

“Common law employee”

What is a common law employee? Remember the 20 Question Test

Who is not a common law employee? Independent Contractors Sole Proprietors 2% S Corp Shareholders Partners in a Partnership

AM I SUBJECT TO PPACA?

Full time – employees that work at least 30 hours per week in any month

Part time – calculated by taking the hours worked by all part-time employees in a month and divide by 120

Seasonal – not counted for those working up to 120 days in a year

FULL TIME EQUIVALENT

Bright Idea? Company has 55 full time employees

Needs/Capacity 55 x 160 = 8,800 hours

Change make-up of employees 30 full time – add overtime 30 x 180 = 5,400

20 part time – get below 120 20 x 110 = 2,20015 fill in 15 x 80 = 1,400

8,800 hours

AM I SUBJECT TO PPACA?

Calculation of Full Time Equivalent


HOURS FTEFULL TIME N/A 30

PART TIME20 @ 110 2,200 15 @ 80 1,200

3,400 ÷120 28

58

Further Definitions – Who gets counted? Leased employeesTemporary agency employeesEmployees who work overseasForeign workersUnion employeesRetirees


Must Offer Coverage If I fail to offer to 95% of full-time employees and one person

goes to exchange and receives premium credit $2,000 penalty per full-time employee, not counting first 30

If you offer to 95% or more and one person goes to exchange and receives premium credit $3,000 penalty per excluded employee who gets credit

A LARGE EMPLOYERNOW THAT I AM

Large employer must offer healthcare that is 1. Affordable coverage

2. Minimum coverage

THE TWO-PART TEST

The cost of the plan to the employee cannot exceed 9.5% of the household's adjusted gross income for the taxable year (this includes spouses and dependents who are required to file a federal tax return)

How does an employer know the employee's household adjusted gross income? − W-2 Safe Harbor− Rate of Pay Safe Harbor− Federal Poverty Line Safe Harbor

AFFORDABLE COVERAGEDEFINITION OF

Minimum coverage means the insurance plan must cover 60 percent of the cost of the essential health benefits

The essential health benefits include emergency services, ambulatory services, hospitalization, lab services, prescription drug coverage and maternity and newborn care, among others

Vision and dental are not included

MINIMUM COVERAGEDEFINITION OF

What happens if I fail to comply with part one of the two-part test? If an employer:

Fails to offer a full-time employee (or one of their dependents) coverage; and,

The employee receives a subsidy (either a tax credit or cost-sharing reduction) through the exchange for purchasing health insurance

The employer will be liable for a $2,000 penalty per year for the total number of full-time employees (not counting the first 30 employees)

WHAT HAPPENS?

What happens if I fail to comply with part two of the two-part test? If an employer offers its full-time employees (and dependents)

coverage but the coverage is either:1. Unaffordable2. Does not provide minimum coverage

The employer will be liable for a penalty of $3,000 per year, times the number of full-time employees who receive insurance through the exchange

WHAT HAPPENS?

Open enrollment is scheduled to run from

October 1, 2013 through February 28, 2014.

DO I NEED TO ACT? HOW QUICKLY

My business is subject to PPACA ─ now what?

Determine if your plan provides “minimum essential coverage” Policy must include physician and mid-level practitioner care,

hospital and emergency room services, pharmacy, laboratory and imaging

Compare the amount that you are charging employees for coverage to the PPACA affordability guidelines

Affordable = individual employee coverage does not exceed 9.5% of the employee’s household income for the year

Household income = W-2, hourly rate of pay x 130 hours/month, or federal poverty line

NOW WHAT?

My business is subject to PPACA ─ now what?

Make certain that the insurance is offered to 95% of your full time employees

If you fail the tests, weigh the cost of correction (better policy, lower employee cost) against payment of the excise taxes

Human Resource issues

NOW WHAT?

My business is not subject to PPACA ─ now what?

Continually monitor your FTE count to see if you will potentially become subject to PPACA

Coverage level thoughts:− Continue current coverage− Compare exchange rates to your current coverage rates− Shop coverage

NOW WHAT?

My business might be subject to PPACA ─ now what?

Analyze FTE count to see if the 50 employee threshold is met

Take personnel action to keep the count below 50,if desired

If you are close, analyze whether your plan coverage, employee offering level and cost sharing structure will satisfy PPACA’s rules

NOW WHAT?

PERSONAL TAX CHANGES

Highlights

Bush tax cuts retained for most taxpayers Raises top rate for income, dividends and capital

gains Permanently “patches” AMT Return of phase outs of itemized deductions and

personal exemptions


TODAY’S AGENDA

NEW TAX RATES2013 Taxable

Income2013 Taxable

IncomeTaxpayer Capital Gains

Single MFJ Tax Rate Tax Rate

$0-$8,925 $0-$17,850 10% 0%

$8,925-$36,250 $17,850-$72,500

15% 0%

$36,251-$87,850 $72,501-$146,400 25% 15%

$87,851-$183,250 $142,401-$223,051 28% 15%

$183,251-$398,350 $223,051-$398,350 33% 15%

$388,351 -$400,000 $388,351 -$450,000 35% 15%

$400,000 + $450,001 + 39.6% 20%

TODAY’S AGENDA

AMT Permanent Patch

Alternative Minimum Tax (AMT) Relief Increased exemption for 2013 $51,900 Single; $80,800 MFJ Indexed for inflation – 2014 $52,800 Single; $82,100 MFJ


TODAY’S AGENDA

Future of AMT Could be abolished in the future Obama proposed to replace part of the AMT with the so-called

“Buffet Rule Buffet Rule would ensure taxpayer making over $1 million would

pay an effective rate of at least 30 percent. 2012 – Senate rejected the “Paying a Fair Share Act”


TODAY’S AGENDA

General Tax Planning Strategies Defer maximum salary to 401k or SEP Defer maximum into HSA plans Accelerate charitable contributions Pay January house payment early Bunch medical expenses Year end security sales for losses

Strategies If You’re NOT in Alternative Minimum Tax Accelerate payment of State, Local and Real Estate

Taxes


TODAY’S AGENDA

Defer Maximum 401k or SEP 2013 and 2014 maximum for 401k = $17,500

Over 50 may contribute additional $5,500 2013 and 2014 maximum for SEP = 25% of total income up

to $52,000

Defer Maximum into HSA Plans 2013 – Individual $3,250 2013 – Family $6,450

Over 55 may contribute additional $1,000

2014 – Individual $3,300 2014 – Family $6,650

Over 55 may contribute additional $1,000


TODAY’S AGENDA

Accelerate Charitable Contributions Cash to 501(c)(3) charities

Includes gifts made on credit cards Charitable Gift Annuities Non-Cash household goods and clothing

http://satruck.org/donation-value-guide




TODAY’S AGENDA

Bunch Medical Expenses Deduct unreimbursed medical expenses greater

than 10% of Adjusted Gross Income 65 and older allowed to deduct 7.5% of Adjusted

Gross Income Example: $100,000 of AGI, must have $10,000 in

medical expenses before getting $1 of deduction Includes Long Term Care Insurance Premiums Must have prescription for deduction for any

medications Cannot deduct over the counter medication and

vitamins


TODAY’S AGENDA

Year End Security Sales For Losses May deduct up to $3,000 in investment losses against

ordinary income Wash sale rules


TODAY’S AGENDA

Return of Phase Outs

Itemized Deduction Phase Out− Reduces itemized deductions by 3% of the amount by which AGI

exceeds threshold, not to exceed 80%− Single $250,000 MFJ $300,000

Personal Exemption Phase Out− Reduces exemption by 2% for each $2,500 (or portion thereof) by

which AGI exceeds threshold− Single $250,000, MFJ $300,000


TODAY’S AGENDA

PERSONAL TAX CHANGESIndividual Tax Credits Available in 2013

Adoption Credit – Available if you adopted a child and paid-out-of-pocket expenses relating to the adoption− The maximum value of the credit is $12,970 per eligible and it

is non-refundable− Phase-out is between $194,580 - $234,580

TODAY’S AGENDA


Child and Dependent Care Credit – Available if child is under 12 years of age, or a dependent of any age who cannot care for themselves.

− The value of the credit depends on AGI and is between 20% - 35% of qualified expense

− The maximum amount of qualified expenses that can be claimed is $3,000 for one child and $6,000 for two or more children

TODAY’S AGENDA


Retirement Savings Credit – Credit available for low to moderate income workers who contribute to a qualified plan. AGI must be less than:

− $59,000 Married filing jointly− $44,250 Head of Household− $29,500 Single

TODAY’S AGENDA

PERSONAL TAX CHANGESEnergy Credits

A tax credit of 10% of up to $500 (for all tax years after 2005 and only $200 can be used for windows) is still available.

The 30% (with no upper limit) credit for geothermal heat pumps, small wind turbines, and solar energy systems does not expire until December 31, 2016

TODAY’S AGENDA

PERSONAL TAX CHANGESPopular Tax Provisions Expiring December 31, 2013

$250 above-the-line annual deduction for professional educator’s qualified unreimbursed expenses

Exclusion from gross income for discharges of qualified principal residence indebtedness

Itemized deduction for mortgage insurance premiums Election to claim deduction for state and local sales tax in lieu of

state and local income taxes Exclusion from gross income of charitable distributions for

individuals aged 70 ½ or older Residential energy property credit

MEDICARE TAX CHANGES

TODAY’S AGENDA

MEDICARE TAX CHANGESPatient Protection and Affordable Care Act – Two Parts

0.9% increased Medicare tax due on wages and self-employment earnings

3.8% surtax on at least a portion of investment income such as capital gains, dividends and net rental income

TODAY’S AGENDA

Tax Earnings

An additional 0.9% surtax on higher income households

The tax applies to wages andself-employment income inexcess of threshold

There is no employer match onthe 0.9 percent tax

Thresholds

Single Taxpayer $200,000

Married Taxpayers Filing Jointly $250,000


Tax Earnings

Ron Single Taxpayer Employee $500,000 Earnings

Excess of Earning Threshold

$500,000- 200,000 $300,000

Single ax Payer $200,000

Married taxpayers filing\jointly

$250,000

.9% Surtax Would APPLY

to $300,000=

$2,700 Additional Tax





$250,000

3.8% Medicare ‘Surtax’ Overview

Investment Income Beginning with the 2013 tax year, a new 3.8% Medicare “surtax”

will apply to all taxpayers whose income exceeds a certain “threshold amount”

This new “surtax” will, in essence, raise the marginal income tax rate for affected taxpayers

Thus, a taxpayer in the 39.6% tax bracket (i.e. the highest marginal income tax rate in 2013) would have a marginal rate of 43.4%!



$250,000

Current Tax Rate Tax Rate in 2013 Tax Rate in 2013 + (with surtax)

10% 15% 15%

15% 15% 15%

25% 28% 28%

28% 31% 34.8%

33% 36% 39.8%

35% 39.6% 43.4%

NOTE: The chart above assumes that the 3.8% Medicare surtax would not begin to apply until a person’s taxable income reaches the 31% tax bracket (based on certain net investment income and itemized deduction assumptions). However, there are times when the 3.8% could apply to a person in a lower tax bracket (i.e. 15%, 28%) or may not apply to a person in higher tax brackets (31%, 36%, 39.6%).

3.8% Medicare ‘Surtax’ Overview





$250,000

3.8% X the lesser of

1. Net Investment Income OR

2. The Excess (if any) of – • “Modified Adjustable Gross

Income (MAGI)• “Threshold Amount

3.8% Medicare ‘Surtax’ Overview – Individuals



$250,000

3.8% Medicare ‘Surtax’ Overview – Critical Terms

Three critical terms associated with the 3.8% Medicare surtax “Net investment income” (NII) “Threshold amount” (TA) “Modified adjusted gross income” (MAGI)

3.8% MEDICARE ‘SURTAX’


$250,000

Subject to Surtax:• Taxable Interest• Dividends• Annuity Income• Passive Royalties• Rents

Exempt from Surtax:• Wages• Exempt Interest• Active Royalties• IRA Distributions• 401(k) Distributions• Pension Income• RMDs• Social Security Income

OVERVIEW – NII



$250,000

3.8% Medicare ‘Surtax’ Overview – Threshold Amount

“Threshold Amount” Is the key factor in determining the “lesser of” formula for

purposes of calculating the surtax

Threshold Amounts Single taxpayers — $200,000 Married taxpayers — $250,000



$250,000

3.8% Medicare ‘Surtax’ Overview – MAGI

“Modified Adjusted Gross Income” Is the amount that is compared to the “threshold amount” to

determine the “net investment income” that is subject to the surtax

MAGI Equals Adjusted gross income

− i.e., Form 1040, Line 37 PLUS Net foreign earned income exclusion

− i.e., gross income excluded under the foreign earned income exclusion less certain deductions or exclusions that were disallowed due to the foreign earned income exclusion



$250,000



$250,000

3.8% Medicare ‘Surtax’ Example

John Single Taxpayer $100,000 of Salary $50,000 Net Investment Income

MAGI is $150,000

Threshold is $200,000

3.8% Surtax Would NOT

Apply

MAGI is Less Than

Threshold



$250,000


Linda Single Taxpayer $0 Employment Income $225,000 Net Investment Income

Excess of MAGI Over Threshold

$225,000- 200,000 $ 25,000

3.8% Surtax Would Apply

to $25,000

Tax = $950



$250,000


Tina & Terry Married, Filing Jointly $300,000 Combined Salary $0 net Investment Income

MAGI is $300,000Threshold is $250,000

Excess is $50,000

3.8% Surtax Would NOT

Apply

Wages Exempt



$250,000


Peter & Paula Married, Filing Jointly $400,000 Salary Income $50,000 Net Investment Income


$450,000- 250,000 $200,000 But $50,000 < $200,000

3.8% Surtax Would Apply

to$50,000

Tax = $1,900



$250,000


Sarah & Scott Married, filing jointly $200,000 salary income $150,000 net investment income


$350,000- 250,000 $100,000

3.8% Surtax would apply to $100,000

Tax = $3,800



$250,000

PLEASE NOTE

A taxpayer should never pay both the 0.9% tax on earned income and the 3.8% surtax on net investment income on the same item of income!



$250,000

What Else is Exempt?

S Corp distributions to owners who materially participate Rents received by “real estate professionals” who

materially participate in underlying rental activity Grouping of rental activities with businesses in which

owners materially participate Re-characterized rents received from businesses in which

owner materially participates (whether or not PAL grouping election has been made)


$250,000

Applications to S Corp Earnings

K-1 profits for S Corp owners who materially participate are not subject to either the 0.9% tax on earned income OR the 3.8% surtax on net investment income

Distinguish portfolio income which is separately stated Passive owners would still be subject to the 3.8% surtax




$250,000

Applications to S Corp Interest

For material participants, only net gain or loss attributable to property held by the entity which is not “property attributable to an active trade or business” is taken into account (e.g. stocks, bonds, other investment property) for the 3.8% surtax

For passive investors, any and all gain or loss will be included in calculating net investment income



$250,000

Applications to Partnership Earnings

Earnings for partners who materially participate are not subject to the 3.8% tax on net investment income BUT will be subject to the 0.9% tax on earned income

Passive owners are just the opposite− They would be subject to the 3.8% surtax on NII, but not the

0.9% tax on earned income



$250,000

Applications to Partnership Interest

For material participants, only net gain or loss attributable to property held by the entity which is not “property attributable to an active trade or business” is taken into account (e.g. stocks, bonds, other investment property) for the 3.8% surtax

For passive investors, any and all gain or loss will be included in calculating Net Investment Income


Entity Materially Participate

3.8% Tax .9% Tax

S-Corp Yes No No

S-Corp No Yes No

Partnership Yes No Yes

Partnership No Yes No

Trade or Business Activity

Understanding the ‘Surtax’ Code 469 PAL Rules

SINGLE TAXPAYER


$250,000

2012 2013 Change

Wages $200,000 $200,000

Itemized Deductions (8,900) (8,900)

Exemptions (3,800) (3,900)

Taxable Income $187,300 $187,200

Federal Income Tax $ 46,337 $ 45,907 ($430)

SINGLE TAXPAYER


$250,000

2012 2013 Change

Wages $250,000 $250,000


Exemptions (3,800) (3,900)



Surtax - 450 450

Total $ 61,957 $ 61,895 ($ 62)

Surtax is .9% on excess wage of $250,000 - $200,000 threshold.

SINGLE TAXPAYER


$250,000

2012 2013 Change

Wages $200,000 $200,000

Rents 50,000 50,000


Exemptions (3,800) (3,900)



Surtax -___ 1,900 1,900

Total $ 61,957 $ 63,345 $1,388

Surtax of 3.8% on rents of $50,000 No surtax if married filing joint return.

SINGLE TAXPAYER 2012 2013 Change

Wages $450,000 $450,000

Capital Gains 100,000 100,000

Itemized Deductions (29,589) (20,589) (9,000)

Exemptions (3,800) -___ (3,800)

Taxable Income $516,611 $529,411 $12,800

Federal Income Tax $137,575 $147,811 $10,236

Surtax 3.8% -___ 3,800 3,800

$137,575 $151,611 $14,036

Surtax of 3.8% on capital gains of $100,000.Additional $2,250 in the .9% surtax with held at source.

SINGLE TAXPAYER


$250,000

2012 2013 Change

Retirement Income $150,000 $150,000

Social Security 17,000 17,000

Dividends 50,000 50,000


Exemption (3,800) (3,900)



Surtax 3.8% -___ 646 646

Total Tax $ 44,557 $ 44,615 $ 58

MARRIED TAXPAYERS


$250,000

2012 2013 Change

Wages $280,000 $280,000

Interest 10,000 10,000

Dividends 30,000 30,000

Business Income 90,000 90,000

Capital Gains 50,000 50,000

SE Tax Deduction (1,205) (1,205)

Itemized Deductions (24,065) (19,301) (4,764)

Exemptions (7,600) -____ (7,600)

Taxable Income $427,130 $439,494 $12,364

MARRIED TAXPAYERS 2012 2013 Change

Federal Income Tax $103,459 $106,946 3,487

AMT 10,669 6,456 (4,213)

114,128 113,402 (726)

Self-Employment Tax 2,410 2,410 -

Surtax 3.8%Surtax .9%

- -____

3,420 1,080

3,420 1,080

Total Tax $116,538 $120,312 $3,774

Surtax of 3.8% on NII of $90,000 ($10,000 + $30,000 + $50,000)

Surtax of .9% on wages of $280,000 + profits of $90,000 less threshold

Michael [email protected]

Mike [email protected]

www.skodaminotti.com

Cleveland 440-449-6800 Akron 330-668-1100

QUESTIONS?

Jenna [email protected]

http://www.skodaminotti.com/

Thank You

Skoda Minotti Speaker Series - Strategies to Save on Your 2013 Taxes

Economy & Finance

Transcript of Skoda Minotti Speaker Series - Strategies to Save on Your 2013 Taxes