1. Tax Season

2. Business Structures C-Corporation- Usually a large corporation, taxes are paid directly by the corporation. C-Corporation- Usually a large corporation, taxes are paid directly by the corporation. S-Corporation- Similar to a C-Corporation. Taxes are paid by the individual shareholders and not the corporation. S-Corporation- Similar to a C-Corporation. Taxes are paid by the individual shareholders and not the corporation. Partnership- (also Multiple member LLC’s) Taxes are paid by the partners or members and not by the partnership. Partnership- (also Multiple member LLC’s) Taxes are paid by the partners or members and not by the partnership. Sole Proprietor/Individual- One owner. The Taxes are paid by the owner of the proprietorship. Sole Proprietor/Individual- One owner. The Taxes are paid by the owner of the proprietorship.

3. Tax Deadlines C-Corporation- March 15 C-Corporation- March 15 S-Corporation- March 15 S-Corporation- March 15 Partnership- April 15 Partnership- April 15 Sole Proprietor/Individual- April 15 Sole Proprietor/Individual- April 15

4. Tax Deadlines - Extensions C-Corporation- Oct. 15 C-Corporation- Oct. 15 S-Corporation- Oct. 15 S-Corporation- Oct. 15 Partnership- Sept. 15 Partnership- Sept. 15 Sole Proprietor/Individual- Sept. 15 Sole Proprietor/Individual- Sept. 15

5. Reconnect with Owner n More aware of taxes to be paid -There is now a sense of urgency -Cost Segregation can significantly reduce or eliminate upcoming tax liability

6. Reconnect with Owner n Building Trust -Third party articles -Competition -References

7. Reconnect with CPA n More aware of client’s taxes to be paid -Begins work on tax returns -Reconnect with any past CPAs you have worked with -Reconnect with actual visit, phone call, or e-mail

8. Reconnect with CPA n Time is money -Compensate the CPA for his/her time -Referral fees can be offered Eliminates need to bill clientEliminates need to bill client Included in fixed fee for studyIncluded in fixed fee for study

9. Reconnect with CPA n CPA/Tax Professional may be reluctant in fear of “looking bad” -Let owner and CPA know this is not something the CPA should know how to perform -IRS does not want CPA to perform -Risk of audit

10. Reconnect with CPA n Reasons CPA should not perform study -IRS wants third party, independent study Unbiased studyUnbiased study -IRS strongly recommends engineered based study Out of CPA/Tax Professionals areas of expertiseOut of CPA/Tax Professionals areas of expertise -Best economic results CPA/Tax professional may get “low hanging fruit”CPA/Tax professional may get “low hanging fruit”

11. Reconnect with CPA n CPA is reluctant to provide depreciation schedule -Offer to provide a preliminary analysis without the depreciation schedule -Use this analysis to obtain the depreciation schedule More accurate resultsMore accurate results Needed for final studyNeeded for final study

12. Reconnect with CPA n Building Trust -Third party articles -References -Competition

13. Recap n It is tax season n Taxes are on the minds of owners and CPAs n Now is the time to reconnect with people who were hesitant in the past and call on new prospects