Title III Changes Under ESSA Jennifer Mauskapf, Esq. jmauskapf@bruman.com www.bruman.com

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Agenda Language / Terminology Changes Title III Program & Funding Use of Title III, A Funds Purpose Allocations Activities SNS Local Plans Reporting Timeline/Transition Questions Brustein & Manasevit, PLLC © 2017. All rights reserved.

Language / Terminology Changes Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Language / Terminology Changes PRIOR NEW under ESSA Limited English Proficient (LEP) ‘Scientifically based research’ and ‘high quality’ References to parents English Learner (EL) ‘Effective’ Expanded to include family members Brustein & Manasevit, PLLC © 2017. All rights reserved.

Title III Program and Funding Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Title III Program and Funding Eliminates Part B Program Possibility Authorizes for appropriations: FY 2017: $756,332,450 FY 2018: $769,568,267 FY 2019: $784,959,633 FY 2020: $884,959,633 Brustein & Manasevit, PLLC © 2017. All rights reserved.

Use of Title III, Part A Funds Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Use of Title III, Part A Funds Purpose Allocations Activities SNS Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Purposes of Title III §3102 Relatively Unchanged Shortens Listed Purposes Terminology Updates LEP  EL Broadening ‘parental’ participation to include ‘family’ participation, §3102(5) References to applicable standards Brustein & Manasevit, PLLC © 2017. All rights reserved.

Purposes of Title III §3102(3-4) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Purposes of Title III §3102(3-4) NEW: To assist teachers (including preschool teachers), principals and other school leaders, SEAs, LEAs… and schools in establishing, implementing, and sustaining effective language instruction educational programs designed to assist in teaching English learners, including immigrant children and youth; to develop and enhance their capacity to provide effective instructional programs designed to prepare ELs, including immigrant children and youth, to enter all-English instructional settings. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Allocation of Title III Funds Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Allocation of Title III Funds SEA Grant Award At least 95% used to issue subgrants Formula LEP Subgrants Immigrant Program Subgrants (no more than 15% of State allotment) Up to 5% for State-level Use SEA Admin (Stat. Cap) State Level Activities Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 SEA Admin., §3111(b)(3) DIRECT ADMINISTRATIVE EXPENSES.—From the amount reserved for State-level use, an SEA may use not more than 50 percent of such amount or $175,000, whichever is greater, for the planning and direct administrative costs. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Sept. 2016 Guidance & State Admin Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & State Admin A-9 Description of Amount Reservation must now only be used for direct administrative costs; gives SEAs flexibility to apply restricted indirect cost rate to the rest of its State activity funds Brustein & Manasevit, PLLC © 2017. All rights reserved.

Authorized State Activities, §3111(b)(2) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Authorized State Activities, §3111(b)(2) (A) Establishing and implementing, with timely and meaningful consultation with LEAs representing the geographic diversity of the State, standardized statewide entrance and exit procedures, including a requirement that all students who may be English learners are assessed for such status within 30 days of enrollment in a school in the State. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Authorized State Activities, §3111(b)(2) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Authorized State Activities, §3111(b)(2) (B) Providing effective teacher and principal preparation, effective professional development activities, and other effective activities related to the education of ELs, which may include assisting teachers, principals, and other educators in— (i) meeting State and local certification and licensing requirements for teaching ELs; and (ii) improving teaching skills in meeting the diverse needs of ELs, including how to implement effective programs and curricula on teaching ELs. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Authorized State Activities, §3111(b)(2) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Authorized State Activities, §3111(b)(2) (C) Planning, evaluation, administration, and interagency coordination related to the [LEA formula] subgrants. (D) Providing technical assistance and other forms of assistance to eligible entities that are receiving subgrants from an SEA under this subpart, including assistance in— Brustein & Manasevit, PLLC © 2017. All rights reserved.

Authorized State Activities, §3111(b)(2) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Authorized State Activities, §3111(b)(2) (i) identifying and implementing effective language instruction educational programs and curricula for teaching ELs; (ii) helping ELs meet the same challenging State academic standards that all children are expected to meet; (iii) identifying or developing, and implementing, measures of English proficiency; and (iv) strengthening and increasing parent, family, and community engagement in programs that serve ELs. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Authorized State Activities, §3111(b)(2) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Authorized State Activities, §3111(b)(2) (E) Providing recognition, which may include providing financial awards, to recipients of subgrants that have significantly improved the achievement and progress of ELs in meeting— (i) the State-designed long-term goals established under sec. 1111(c)(4)(A)(ii), including measurements of interim progress towards meeting such goals, based on the State’s English language proficiency assessment under section 1111(b)(2)(G); and (ii) the challenging State academic standards. Guidance C-2. ED encourages SEAs to use a portion of State- level funds to provide such financial awards. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Immigrant Children and Youth Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Immigrant Children and Youth Shall reserve no more than 15% of SEA allotment to award subgrants for eligible entities that have experienced a significant increase in immigrant children enrolled during the fiscal year for which the subgrant is made compared to the average of the 2 preceding FYs. §3114(d). Guidance A-16. Immigrant Children and Youth (ICY) defined: Ages 3-21; Not born in any State (including DC and PR); and, Have not been attending school(s) in any State(s) for more than 3 full academic years Brustein & Manasevit, PLLC © 2017. All rights reserved.

A-16. Awarding Immigrant Subgrants Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A-16. Awarding Immigrant Subgrants ESSA changes comparison year Prior: preceding fiscal year ESSA: current fiscal year Reflect more current immigration patterns What happens if State does not have current year data available in time to award immigrant subgrants? Brustein & Manasevit, PLLC © 2017. All rights reserved.

Immigrant Children and Youth (cont.) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Immigrant Children and Youth (cont.) Minimal Changes to Allowed Activities, §3115(e) recruitment of, and support for, personnel including teachers and paraprofessionals who have been specifically trained, or are being trained, to provide services to ICY Identification, development, and acquisition of curricular materials, educational software, and technologies to be used in the program Brustein & Manasevit, PLLC © 2017. All rights reserved.

Distribution of Title III Funds in LEA-Level Formula LEP Subgrants LEA Admin Equitable Services Required LEA Activities Permissive LEA Activities Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA Administrative Expenses Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA Administrative Expenses Sec. 3115(b)—Direct Administrative Expenses. Each eligible entity receiving funds under section 3114(a) for a fiscal year may use not more than 2 percent of such funds for the cost of administering this subpart. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Sept. 2016 Guidance & LEA Admin Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & LEA Admin A-10 Any funds LEA reserves for administrative costs may be used only for direct administrative costs This provides an LEA flexibility to apply its restricted indirect cost rate to the portion of its subgrant that it does not reserve for administrative costs. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Title III Equitable Services Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Title III Equitable Services Remains a requirement for Title III C-6. Applies to both the EL and immigrant youth subgrants. Some changes, e.g.: New Consultation Requirements Written Affirmation State Ombudsman State Notice to Private School Officials Equitable Services Guidance: https://www2.ed.gov/policy/elsec/leg/essa/essaguidance160477 .pdf Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Required Activities §3115(c) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Required Activities §3115(c) Effective language instruction educational programs that demonstrate effectiveness in increasing: English language proficiency Student academic achievement Effective professional development to: Improve instruction and assessment Enhance the ability of teachers to understand and implement curricula, assessment practices, and instructional strategies Increase English language proficiency or substantially increasing knowledge Of sufficient intensity and duration Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Required Activities §3115(c) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Required Activities §3115(c) NEW. Provide and implement other effective activities and strategies that enhance or supplement language instruction educational programs for ELs, which-- Shall include parent, family, and community engagement activities; and May include strategies that serve to coordinate and align related programs. Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Permissive Activities §3115(d) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Permissive Activities §3115(d) To achieve Title III subgrant purposes by… Upgrading program objectives and effective instruction strategies Improving the instructional program for ELs by identifying, acquiring, and upgrading curricula, instructional materials, educational software, and assessment procedures Providing to ELs— Tutorials and academic or career and technical education; and Intensified instruction, which may include materials in a language that the student can understand, interpreters, and translators Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Permissive Activities (cont.) §3115(d) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Permissive Activities (cont.) §3115(d) Developing and implementing effective preschool, elementary school, or secondary school language instruction educational programs that are coordinated with other relevant programs and services Improving the English proficiency and academic achievement of ELs Providing community participation programs, family literary services, and parent and family outreach and training activities to ELs and their families— To improve English language skills of ELs; and To assist parents and families in helping their children improve their academic achievement and becoming active participants in the education of their children. Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Permissive Activities (cont.) §3115(d) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Permissive Activities (cont.) §3115(d) Improving the instruction of ELs, which may include ELs with a disability, by providing for— The acquisition or development of educational technology or instructional materials; Access to, and participation in, electronic networks for materials, training, and communication; and Incorporation of the resources described above into curricula and programs, such as those funded under Title III-Part A. Brustein & Manasevit, PLLC © 2017. All rights reserved.

LEA-Permissive Activities (cont.) §3115(d) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEA-Permissive Activities (cont.) §3115(d) NEW. Offering early college high school or dual or concurrent enrollment programs or courses designed to help ELs achieve success in postsecondary education Carrying out other activities that are consistent with the purposes of this section Brustein & Manasevit, PLLC © 2017. All rights reserved.

Early College High School & Dual or Concurrent Enrollment Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Early College High School & Dual or Concurrent Enrollment A-19. Valuable opportunity to promote college and career readiness for ELs and to bridge their transition to postsecondary education A-20. Definition of “Dual or Concurrent Enrollment Program” (ESEA Sec. 8101(15)) A-21. Definition of “Early College High School” (ESEA Sec. 8101(17)) Brustein & Manasevit, PLLC © 2017. All rights reserved.

A-20: Dual or Concurrent Enrollment Program, ESEA Sec. 8101(15) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A-20: Dual or Concurrent Enrollment Program, ESEA Sec. 8101(15) Partnership between at least one institution of higher education and at least one LEA Secondary school student not yet graduated is able to enroll in one or more postsecondary courses And earn postsecondary credit that— Is transferable to the institutions of higher education in the partnership; and Applies toward completion of a degree or recognized educational credential Brustein & Manasevit, PLLC © 2017. All rights reserved.

A-21: Early College High School, ESEA Sec. 8101(17) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A-21: Early College High School, ESEA Sec. 8101(17) Partnership between at least one LEA and one institution of higher education Allows participants to simultaneously complete requirements toward earning a regular high school diploma and earn not less than 12 credits that are transferable to the institutions of higher education in the partnership as a part of an organized course of study toward a postsecondary degree or credential At no cost to the participant Brustein & Manasevit, PLLC © 2017. All rights reserved.

A-22. Funding Dual or Concurrent Enrollment Program Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A-22. Funding Dual or Concurrent Enrollment Program If an LEA provides a dual or concurrent enrollment program for all students who qualify, and some of those students are ELs, can it pay for some of the entire dual or concurrent enrollment program with Title III funds? Brustein & Manasevit, PLLC © 2017. All rights reserved.

Title III SNS Provision, §3115(g) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Title III SNS Provision, §3115(g) Federal funds made available under this subpart shall be used so as to supplement the level of Federal, State, and local public funds that, in the absence of such availability, would have been expended for programs for ELs and immigrant children and youth and in no case to supplant such Federal, State, and local public funds. INTENT: To ensure services provided with Title III funds are in addition to, and do not replace or supplant, services that students would otherwise receive. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & SNS, A-2 Presumption of Supplanting under Title III, if: 1) Federal funds are used to provide services that were required to be made available under other laws 2) Federal funds are used to provide services that were provided with non-Federal funds in the prior year Rebuttable if can demonstrate would not have provided the services with non-Federal funds had Federal funds not been available Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & SNS, A-3 Reviews legal obligations to ELs under Title VI of the Civil Rights Act and the EEOA Outlines 10 areas addressed in: 2015 ED/DOJ Joint Dear Colleague Letter http://www2.ed.gov/about/offices/list/ocr/letters/ colleague-el-201501.pdf ED’s English Learner Toolkit http://www2.ed.gov/about/offices/list/oela/englis h-learner-toolkit/eltoolkit.pdf Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & SNS, A-4 A-4. Does the Title III supplement-not- supplant prohibition mean that States and LEAs can no longer use Title III funds for State or LEA EL-related activities that have moved from Title III to Title I? Brustein & Manasevit, PLLC © 2017. All rights reserved.

Departing from Title III to Title I Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Departing from Title III to Title I Accountability Provisions Eliminates §3122 AMAOs Parental Notification ESSA strikes §3302, creates §1112(e)(3) Nearly Identical Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & SNS, A-4 A-4. Title III funds may be used for activities relating to ELs that were previously required under Title III and now required under Title I as long as: 1) The specific use of funds is consistent with the purpose of Title III and meets Federal guidelines for “reasonable and necessary costs;” 2) The specific use of funds is supplemental to civil rights obligations under Title VI of the Civil Rights Act & EEOA; and 3) Can demonstrate that also using Title III funds to conduct activities required under Title III. Brustein & Manasevit, PLLC © 2017. All rights reserved.

A-12. May an LEA use Title I and Title III Funds on the same activity? Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A-12. May an LEA use Title I and Title III Funds on the same activity? Yes, assuming SNS guidelines are met. Example: Supplemental EL math specialist Brustein & Manasevit, PLLC © 2017. All rights reserved.

SNS & Assessments (A-6-8) Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 SNS & Assessments (A-6-8) May not use Title III funds… to develop the annual English language proficiency (ELP) assessment. to administer the annual ELP assessment. for purposes relating to identification of ELs. States may use Title I or Title III administrative funds, alone or consolidated, to align the ELP assessment with the ELP standards (though amount of funds restricted.) States may use State Assessment and Enhanced Assessment Grant funds to develop or align State ELP assessments. LEAs may use State Assessment Grants to administer ELP assessments or provide for appropriate accommodations for ELs with disabilities on the ELP assessment. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Local Plans Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Local Plans, §3116 Largely Unchanged Family Involvement ‘parental and community participation’  ‘parent, family and community engagement’ Consultation requirement expanded in terms of participants and scope Required assurances includes cross reference to compliance with 1112(e) ‘Parents Right-to-Know’ Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Local Plans, §3116 (b)(4)(D) the eligible entity will, if applicable, coordinate activities and share relevant data under the plan with local Head Start and Early Head Start agencies, including migrant and seasonal Head start agencies, and other early childhood education providers. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Reporting Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Reporting Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Timing remains the same At the conclusion of every second fiscal year during which the subgrant is received Report must include: Description of the programs and activities conducted by the entity with funds received under subpart 1 during the 2 immediately receding fiscal years, which shall include a description of how such programs and activities supplemented programs funded primarily with state or local funds. Reporting on the number and percentage of ELs… Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Reporting Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Must report on number and percentage of ELs… Making progress toward achieving English proficiency Disaggregated by disability Attaining English proficiency Meeting challenging State academic standards for each of the 4 years after exiting EL status (Guidance Part J: “Former ELs”) Must include results on content assessments for reading/language arts, mathematics, and science (J-1) NEW. Who have not attained proficiency within 5 years of initial classification as an EL and first enrollment in the LEA Guidance, Part I: “Long-Term English Learners” From Initial Classification, regardless of move to new LEA (I-2) NEW. Any other info that the SEA may require. Brustein & Manasevit, PLLC © 2017. All rights reserved.

ED Guidance on Transition Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 ED Guidance on Transition Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 A Note on Timing Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 New law effective for non-competitive formula grants (e.g. Title I) on July 1, 2016 per ESSA, BUT: Omnibus appropriations bill passed December 18th says: “SEC. 312. Notwithstanding section 5(b) of the Every Student Succeeds Act, funds provided in this Act for non-competitive formula grant programs authorized by the ESEA for use during academic year 2016–2017 shall be administered in accordance with the ESEA as in effect on the day before the date of enactment of the Every Student Succeeds Act.” So….NCLB in effect for 2016-2017 Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Sept. 2016 Guidance & Timing Restates effective date of July 1, 2017 “In general, existing Departmental guidance on ELs and Title III is applicable through the 2016-2017 school year. After that time, please refer to this guidance instead.” Strikes prior guidance applicability following end of 2016- 2017 school year Specifically notes: 2008 Notice of Final Interpretations – no longer valid 2008 Supplement not Supplant Guidance – no longer valid 2015 EL Dear Colleague Letter – will remain valid Brustein & Manasevit, PLLC © 2017. All rights reserved.

ED Transition FAQ Guidance Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 ED Transition FAQ Guidance 2/26/16 FAQs document (last updated 6/29/16) https://www2.ed.gov/policy/elsec/leg/essa/essatra nsitionfaqs11817.pdf E-1. Must a State make new AMAO determinations based on 2014-2015 or 2015-2016 assessment results? No Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 FAQs E-2. If a State chooses not to make new AMAO determinations, what are the general requirements for LEAs in the 2016-2017 SY that did not meet AMAOs for at least two or four years based on the most recent AMAO determinations that the State made? The LEA must continue to implement the improvement plan or other interventions and reforms in 2016-2017 Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 FAQs E-3. Must an LEA that fails to meet one or more of its AMAOs based on assessment result from the 2014- 2015, 2015-2016, or 2016-2017 school year (or would not meet its AMAOs if the State made AMAO determinations) provide notice to parents of such failure in accordance with section 3302(b) of the ESEA, as amended by NCLB? No. However, identification notification is still required. Brustein & Manasevit, PLLC © 2017. All rights reserved.

Resources https://www.ed.gov/essa Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 ESSA Title III Guidance (Sept. 23, 2016) https://www2.ed.gov/policy/elsec/leg/essa/essatitleiiiguidenglishlearners920 16.pdf Resource Guide: Accountability for English Learners under the ESSA (Jan. 18, 2017) https://www2.ed.gov/programs/sfgp/eseatitleiiiresourceaccountelsguide.pdf ESSA Early Learning Guidance (January 17, 2017) https://www2.ed.gov/programs/sfgp/eseatitleiiiresourceaccountelsguide.pdf ESSA Fiscal Changes & Equitable Services Guidance (November 21, 2016) https://www2.ed.gov/policy/elsec/leg/essa/essaguidance160477.pdf Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 Questions? Brustein & Manasevit, PLLC © 2017. All rights reserved.

Education: The New Federalism! Spring Forum 2017 May 10-12, 2017 LEGAL DISCLAIMER This presentation is intended solely to provide general information and does not constitute legal advice or a legal service.  This presentation does not create a client-lawyer relationship with Brustein & Manasevit, PLLC and, therefore, carries none of the protections under the D.C. Rules of Professional Conduct.  Attendance at this presentation, a later review of any printed or electronic materials, or any follow-up questions or communications arising out of this presentation with any attorney at Brustein & Manasevit, PLLC does not create an attorney-client relationship with Brustein & Manasevit, PLLC.  You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances. Brustein & Manasevit, PLLC © 2017. All rights reserved.