american taxpayer relief act
TRANSCRIPT
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American Taxpayer Relief Act
Michael L. Minotti, CPA
February 21, 2013
SKODA MINOTTI TEAM
Michael Minotti, CPA Partner
Steven Hartstein, CPA, JD Partner
Jim Forbes, CPA Principal
Jenna Staton, EA Manager
Anna Marie RicciardiMarketing Specialist
Matt SofulBusiness Development
Mike Trabert, CPA, CVA, CMAP, CEPA
Partner
THE FISCAL CLIFFExpired tax breaks = revenue
$
TIME
THE FISCAL CLIFF
Mandatory spending cuts = savings
$
TIME
THE FISCAL CLIFF
LEADS TO$
TIME
THE FISCAL CLIFF
Balanced Budget
The American Taxpayer Relief Act of 2012
• Senate vote 89-8, House 257-167• Signed into law on January 2, 2013• Retains “Bush Tax Cuts” for all but higher income taxpayers• Increased tax on Qualified dividend and capital gains for most
taxpayers• Many extensions for expiring provisions• Delay in sequester
TODAY’S AGENDA• Business Tax Changes• Personal Tax Changes• Medicare Tax Changes
Permanent ExtensionsVarious temporary tax provisions enacted as part of Economic Growth and Tax Relief Reconciliation Act of 2001 were made permanent:
• The exclusion for employer-provided educational assistance (Sec. 127);
• The employer-provided child care credit (Sec. 45F); • Repeal of the collapsible corporation rules (Sec. 341); • Special rates for accumulated earnings tax and personal
holding company tax (Secs. 531 and 541); and • Modified tax treatment for electing Alaska Native Settlement
Trusts (Sec. 646)
BUSINESS TAX CHANGES
TODAY’S AGENDA
Temporary ExtensionsAlso extended are many business tax credits and other provisions:
• Temporary minimum low-income tax credit rate for non-federally subsidized new buildings (Sec. 42);
• Housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds (Section 3005 of the Housing Assistance Tax Act of 2008);
• Indian employment tax credit (Sec. 45A); • New markets tax credit (Sec. 45D); • Railroad track maintenance credit (Sec. 45G); • Mine rescue team training credit (Sec. 45N);
BUSINESS TAX CHANGES
TODAY’S AGENDA
Temporary Extensions
• Employer wage credit for employees who are active duty members of the uniformed services (Sec. 45P);
• Work opportunity tax credit (Sec. 51); • Qualified zone academy bonds (Sec. 54E); • Fifteen-year straight-line cost recovery for qualified leasehold
improvements, qualified restaurant buildings and improvements, and qualified retail improvements (Sec. 168(e));
• Accelerated depreciation for business property on an Indian reservation (Sec. 168(j));
• Enhanced charitable deduction for contributions of food inventory (Sec. 170(e));
• Election to expense mine safety equipment (Sec. 179E);
BUSINESS TAX CHANGES
Temporary Extensions
• Special expensing rules for certain film and television productions (Sec. 181);
• Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico (Sec. 199(d));
• Modification of tax treatment of certain payments to controlling exempt organizations (Sec. 512(b));
• Treatment of certain dividends of regulated investment companies (Sec. 871(k));
• Regulated investment company qualified investment entity treatment under the Foreign Investment in Real Property Act (Sec. 897(h));
• Extension of subpart F exception for active financing income (Sec. 953(e));
BUSINESS TAX CHANGES
Temporary Extensions
• Look through treatment of payments between related controlled foreign corporations under foreign personal holding company rules (Sec. 954); Temporary exclusion of 100% of gain on certain small business stock (Sec. 1202);
• Basis adjustment to stock of S corporations making charitable contributions of property (Sec. 1367);
• Reduction in S corporation recognition period for built-in gains tax (Sec. 1374(d));
• Empowerment Zone tax incentives (Sec. 1391); • Tax-exempt financing for New York Liberty Zone (Sec. 1400L);
BUSINESS TAX CHANGES
Temporary Extensions
• Temporary increase in limit on cover-over of rum excise taxes to Puerto Rico and the Virgin Islands (Sec. 7652(f)); and
• American Samoa economic development credit (Section 119 of the Tax Relief and Health Care Act of 2006, P.L. 109-432, as modified).
BUSINESS TAX CHANGES
• Bonus Depreciation
• Section 179 – Expensing Election
BUSINESS TAX CHANGES
Bonus Depreciation
• 50% first-year bonus depreciation• 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• Extended retroactively for property placed in service before
January 1, 2014• Applies automatically; must opt-out by asset class• Can create a loss
BUSINESS TAX CHANGES
Section 179 – Expensing Election
• Dollar Limitations− Was scheduled to go down to $139,000 for 2012 and $25,000 for 2013− Increased to $500,000 retroactively for 2012 and for 2013
• Reduction in Limitations− Was scheduled to go down to $560,000 for 2012 and $200,000 for 2013− Increased to $2,000,000 retroactively for 2012 and for 2013
• Section 179 cannot create a loss
• Available for used property
BUSINESS TAX CHANGES
First Year Depreciation Cap for Autos & Trucks
• For 2012 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
BUSINESS TAX CHANGES
Section 179 Example
BUSINESS TAX CHANGES
Cap-Ex2012 Deduction
Old Law2012 Deduction
New Law
$50,000 $50,000 $50,000
$150,000 $139,000 $150,000
$500,000 $139,000 $500,000
$700,000 -0- $500,000
TODAY’S AGENDA
MACRS Bonus 179
2012 $10,000 $30,000 $50,000
2013 16,000 8,000 -
2014 9,600 4,800 -
2015 5,760 2,880 -
2016 5,760 2,880 -
2017 2,880 1,440 ___-___
$50,000 $50,000 $50,000
Depreciation Example• Purchase 50,000 computers in 2012 (Assume 5-year life.)
BUSINESS TAX CHANGES
TODAY’S AGENDA
MACRS Bonus 179
2012 $150,000 $450,000 $650,000
2013 240,000 120,000 40,000
2014 144,000 72,000 24,000
2015 86,400 43,200 14,400
2016 86,400 43,200 14,400
2017 43,200 21,600 7,200
$750,000 $750,000 $750,000
* $500,000 Section 179, $125,000 Bonus, $25,000 MACRS
Depreciation Example• Purchase $750,000 Machine ( Assume 5-year life.)
BUSINESS TAX CHANGES
Personal Tax Changes
Highlights
• Bush tax cuts retained for most taxpayers• Raises top rate for dividends and capital gains• Expiration of payroll tax holiday• Permanently “patches” AMT• Return of phase outs of itemized deductions and personal
exemptions
PERSONAL TAX CHANGES
Tax Rates
• Obama initially proposed $250K/$200K threshold for higher rates
• Boehner proposed an increase on those making more that $1 million
PERSONAL TAX CHANGES
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%
Payroll Taxes
• Started January 1, 2011
• Employee FICA rate reduced from 6.2% to 4.2%
• Extended for 2012
• Expired as of January 1, 2013
PERSONAL TAX CHANGES
TODAY’S AGENDA
AMT Permanent Patch
Alternative Minimum Tax (AMT) Relief
• Increased exemption for 2012• $50,600 Single, $78,750 MFJ• Without fix - $33,750 Single, $45,000 MFJ• Indexed for inflation
PERSONAL TAX CHANGES
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”
PERSONAL TAX CHANGES
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
PERSONAL TAX CHANGES
TODAY’S AGENDA
PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012
Adoption Credit – Available if you adopted a child and paid-out-of-pocket expenses relating to the adoption
• Amount of credit is directly related to the amount of money spent on the adoption
• Adoption of special needs child allows for the full amount of the credit even If out-of-pocket expenses are less than the credit amount
• The maximum value of the credit is $12,650 per eligible and it is non-refundable
• Phase-out is between $189,710 - $229,710• Need to file FORM 8839 to claim
TODAY’S AGENDA
PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012
• 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. To qualify, you must have earned income and the care must enable you to work or look for work
− Must reduce deduction by any amount provided by employer through a dependent care benefits plan
− 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
− Must file Form 2441 to receive credit• Planning Opportunity – Flex spending Account
− Can set aside a portion of paycheck, up to $5,000 tax free to pay for dependent care expense
TODAY’S AGENDA
PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012
• Retirement Savings Credit – Credit available for low to moderate income workers who contribute to a qualified plan. AGI must be less than:
− $57,500 Married filing jointly− $43,125 Head of Household− $28,750 Single
o Amount of credit varies depending on AGI and amount of contribution made
• Work Opportunity Credit – Rewards employers that hire individuals from targeted groups. The value of the credit can be as high as $9,600 for qualified veterans. This credit is a general business credit.
− Examples of these target groups:o Veteranso Felons
TODAY’S AGENDA
PERSONAL TAX CHANGESEnergy Credits
• For taxpayers who have not utilized their energy credit for energy saving biomass stoves, heating, ventilating, and air conditioner unit, insulation, roofs, water heaters (non solar), and windows and doors, 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.
− Qualifying improvements must be placed into service to the taxpayer’s personal residence located in the United States
− Claim of Form 8695
• 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
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
MEDICARE TAX CHANGES
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
MEDICARE TAX CHANGES
TODAY’S AGENDA
2012 2013
FICA Withholding $4,624 $7,049
Medicare Withholding 7,250 7,250
Medicare Surtax - 2,700
Ron’s Cost $11,874 $16,999
A Bit of a Hidden Increase
MEDICARE TAX CHANGES
FICA Withholding $6,826 $7,049
Medicare Withholding 7,250 7,250
Employer’s Cost $14,076 $14,299
Funds for Social Security System
$25,950 $31,298
MEDICARE TAX CHANGES
Single ax Payer $200,000
Married taxpayers filing\jointly
$250,000
A Bit of a Hidden Increase
• Ron’s increased cost $5,125 and 43%
• Increased funds to Social Security System $5,348 and 21%
MEDICARE TAX CHANGES
Single ax Payer $200,000
Married taxpayers filing\jointly
$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%!
Single ax Payer $200,000
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
MEDICARE TAX CHANGES
Single ax Payer $200,000
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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’ OVERVIEW – NII
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$250,000
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$250,000
3.8% Medicare ‘Surtax’ Example
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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$250,000
3.8% Medicare ‘Surtax’ Example
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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$250,000
3.8% Medicare ‘Surtax’ Example
Peter & Paula
• Married, Filing Jointly
• $400,000 Salary Income
• $50,000 Net Investment Income
Excess of MAGI Over Threshold
$450,000- 250,000 $200,000 But $50,000 < $200,000
3.8% Surtax Would Apply
to$50,000
Tax = $1,900
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$250,000
3.8% Medicare ‘Surtax’ Example
Sarah & Scott
• Married, filing jointly
• $200,000 salary income
• $150,000 net investment income
Excess of MAGI Over Threshold
$350,000- 250,000 $100,000
3.8% Surtax would apply to $100,000
Tax = $3,800
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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!
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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)
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
Married taxpayers filing\jointly
$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
MEDICARE TAX CHANGES
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
Married taxpayers filing\jointly
$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
Married taxpayers filing\jointly
$250,000
2012 2013 Change
Wages $250,000 $250,000
Itemized Deductions (11,814) (11,814)
Exemptions (3,800) (3,900)
Taxable Income $234,386 $234,286
Federal Income Tax $ 61,957 $ 61,445 ($512)
Surtax - 450 450
Total $ 61,957 $ 61,895 ($ 62)
Surtax is .9% on excess wage of $250,000 - $200,000 threshold.
SINGLE TAXPAYER
Married taxpayers filing\jointly
$250,000
2012 2013 Change
Wages $200,000 $200,000
Rents 50,000 50,000
Itemized Deductions (11,814) (11,814)
Exemptions (3,800) (3,900)
Taxable Income $234,386 $234,386
Federal Income Tax $ 61,957 $ 61,445 ($512)
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
Married taxpayers filing\jointly
$250,000
2012 2013 Change
Retirement Income $150,000 $150,000
Social Security 17,000 17,000
Dividends 50,000 50,000
Itemized Deductions (8,900) (8,900)
Exemption (3,800) (3,900)
Taxable Income $204,300 $204,200
Federal Income Tax $ 44,557 $ 44,030 ($527)
Surtax 3.8% -___ 646 646
Total $ 44,557 $ 44,676 $119
MARRIED TAXPAYERS
Married taxpayers filing\jointly
$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
$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
MARRIED TAXPAYERS
Married taxpayers filing\jointly
$250,000
2012 2013 Change
Wages $280,000 $280,000
Interest & Dividends 40,000 40,000
Business Income 200,000 200,000
Capital Gains 50,000 50,000
Rental 200,000 200,000
SE Tax (2,678) 2,678
Itemized (42,345) (28,325) $14,020
Exemption (7,600) -____ 7,600
Taxable Income $717,377 $738,997 $21,620
MARRIED TAXPAYERS
Married taxpayers filing\jointly
$250,000
2012 2013 Change
Federal Income Tax $204,221 $224,609 $20,388
SE Tax 5,356 5,356 -
Surtax 3.8% - 11,020 $11,020
Surtax .9% ___ -___ 2,070 2,070
$209,577 $243,055 $33,478
Surtax of 3.8% on NII of $40,000 + 50,000 + 200,000
Surtax of.9% on $280,000 + 200,000 less threshold $250,000
QUESTIONS?Contact Us:
Mayfield Village Officeph 440-449-6800
Michael Minotti, [email protected]
Steven Hartstein, CPA, [email protected]
Mike Trabert, CPA, CVA, CMAP, [email protected]
Akron Officeph 330-668-1100
Jim Forbes, [email protected]
Jenna Staton, [email protected]
Thank You Very Much