Financial planning is similar with budgeting in terms of objectives – to produce positive cashflow by either increasing the income or reducing the expense through various interventions.  Their only differences is in terms of scope.  Budgeting is short to medium term and covers from the daily to the monthly allocation of assets and the management of liabilities.  While Financial planning is medium to long to lifetime and encompasses from the bi-annual to an entire lifetime.  A budget deals with the everyday financial scenario while a financial plan directs the assets and liabilities to achieve a more abundant status.  In short, this plan is about making and keeping you rich and wealthy.

This type of financial planning is basically the utilization of Christian ethics in the conduct of financial planning.  Like in the scriptures, God has made clear that those who stay awake and stand guard against trials will be easily spared.  Builders are also told to plan their constructions as to avoid shortage in materials.  Kings are also warned against fighting a war in which they are heavily outnumbered and disadvantaged.  Christian Financial Planning also entails the application of timeless Christian morals like honesty, humility, unselfishness, concern for the poor, unworldly conduct, stewardship and Christ-centeredness.

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Well, why not?  If you are a devout Christian or knew someone who is, you will notice how Christians properly conduct and deal their finances.  They do it with the outmost devotion to God as a form of service to His beloved people.  Christians also humbly regard themselves as mere stewards of the wealth that they currently possess.  They are therefore generous in sharing and growing this abundance with others.  In effect, a Christian financial plan is a plan of prosperity and generosity.

Just like the Great Flood in Noah’s time, big challenges that can leave us crippled are just around the corner waiting to happen.  It’s no longer a question of what but when.  Noah planned and prepared for the Great Flood while the rest of humanity laughed and mocked at him.  When the 40 days and night of rain drowned the merry-makers, they weren’t amused.  Just like time and again, the people have been warned to build their “arks” of savings and nest eggs.  This  financial planning means building your finances for the hard times ahead while observing Christian virtues.

This financial planning is advantageous in these times because it eliminates the need to circumvent public welfare when gaining or preserving wealth.  By having a Christ-centered financial plan you will be free from the worries of the law of man or God.  Your righteous wealth plan will be above scrutiny and you will be blessed with an honest and bountiful harvest.  It will honor the Lord and you will partake in His works.  Another hallmark of this financial planning is accountability for your decisions, actions and the results.  As a Christian, you are ultimately responsible for yourself and you will answer to God who will weigh your scale.  By being accepting of the consequences, we are now in a much better position to improve our lives.

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Student credit cards issued by Discover and Capital One are specifically designed for student applicants.  Some of the features offered by these credit card issuers include:

•           No Annual Fee

•           0% Interest for a fixed period of time

•           Fraud Liability Guarantee

•           Cashback Bonuses

During this period of economic instability, illiquidity in the credit markets, uncertainty in the stock market, and the softening real estate market, one thing remains constant – good students should be given the opportunity to build a credit history.  Responsibility, however, is essential.  It is important for students to remember that if they don’t have enough money to buy something now, you should consider saving up until you can.  Credit cards are most beneficial when then balance is paid in full every month.  Treat them like cash in your wallet.  In these tough economic times, where credit is proving to be more difficult to come by, it is important to establish a strong credit profile by obtaining credit early and maintaining a consistent payment history.  Student credit cards issued by Discover and Capital One are perfectly designed for student applicants. 

Visit to apply online.

http://www.articlesbase.com/college-and-university-articles/apply-online-student-credit-cards-660191.html

A look at the advantages and disadvantages of debt management plans can be useful for the purpose.

Among the debt management pros and cons, the pros are as follows –

It allows the debtor to bring back his or her financial balance sheet in track without going for any further loans.
Debtors can follow the options for debt management using the services of no fee charging debt management agency.

Among the debt management pros and cons, the cons could be as follows-

Result is not guaranteed as the creditors may or may not accept the reduced payments.
Creditors may not agree to freeze the future payments of interests.
Time taken for debt repayment will increase and fee charged by the debt management company would be additional burden.
Debt management plan enrollment may affect the credit report adversely.

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In some cases among the debt management pros and cons, the pros are greater. Such cases could be –

When the financial problems are result of temporary reduction in income and
There are chances of improvement of income in near future.

At times however the cons in debt management will get the upper hand over the pros. Such cases are like –

When the ability of the client for debt repayment does not improve within the next 12 months.
Fees taken by the commercial debt management agency combines with refusal of the financing agencies to freeze interests will result in increase of debt instead of reducing it.

When a debtor uses the debt management services, there are several advantages that accrue to them. Major advantages are –

Monthly payments are lowered.
Interests are frozen.
Charges are waived.
Debt management companies having better relationship with the creditors will have a lot of concessions obtained for the clients.
It will save a lot of money for the clients not only every month but over the course of the debt management plan as well.

But there are a few downsides as well with such debt management services.

Despite lowering monthly payments the time span of debt repayment will increase.
If interest is not frozen there will be accumulation of interest for longer and that will add to the long term cost.
There is also no guarantee that the creditors will agree to pay any concession.
Debt management plan is informal agreement and the creditors can at any time change their minds.

However, there is one major advantage with debt management services. It can reduce the stress level to a very large extent.

The Congressional Budget Office (CBO) last week released an updated report on the nation’s budget and economic outlook that comments on a number of health care policy issues. First, the CBO says that if another physician payment “fix” is enacted by Congress (as has happened every year since 2003), then spending on Medicare could be significantly more than the amount projected in CBO’s baseline. Under current law, Medicare physician payments rates are scheduled to be reduced, but if those rates stayed the same through 2021 then Medicare outlays over the next 10 years would be 0 billion more than projected. The CBO also estimates that federal Medicaid spending will increase by less than 1 percent this year, compared to an average annual increase of 8 percent between 2000 and 2009. The slowdown is due to the expiration of increased federal assistance to the states for Medicaid in 2009 and 2010. Finally, CBO is anticipating a one-year delay in the implementation of the Community Living Assistance Services and Supports (CLASS) Program created under the Affordable Care Act (ACA). CBO projects the program won’t begin collecting premiums until 2013. Some in Congress have called for repeal of the ACA provision creating the CLASS program because of its long-term cost.

States  

Aetna participated in one of two “Exchange Listening Sessions” hosted by the Department of Health and Human Services (HHS) for community organizations and nongovernmental stakeholders. The meeting opened with an overview of the Notices of Proposed Rule Making (NPRM) on Exchanges, Plan Standards, Eligibility and Enrollment; Medicaid Eligibility and Enrollment and Tax Credits. Comments from advocacy groups essentially called for the following:

    Seamless interfacing of the eligibility system for Medicaid recipients, particularly the population impacted by the coverage expansion
    Credentials of Navigators (requiring more from community groups to avoid broker dominance)
    Parameters to constrain states from using flexibility as a guise to retreat from ACA requirements
    Improved foreign language translations of the material on the HHS website
    Stricter scrutiny of exchange board membership
    Alignment of Medicaid eligibility/enrollment rules with an exchange open enrollment period
    Integrating the exchanges with other public service agencies
    Requiring all carriers to contract with essential service providers

Joel Ario, Director, Office of Health Insurance Exchanges, remarked that the overarching goal of the exchanges was to expand consumer protections through greater transparency. His response to concerns about adverse selection was to point to the availability of the “young invincible” policy and the “3 Rs” — risk adjustment, risk corridors and reinsurance — as solutions. Regarding the potential for exchange products to not be affordable, Ario said the goal of the exchanges is solely to expand access and that the cost issue will be addressed by exchanges becoming “active purchasers”.
 
CALIFORNIA: As expected, consumer groups are threatening to push for a measure on the November 2012 ballot that would let voters decide on whether rate regulation of health insurance premiums should be allowed. Consumer groups plan to prepare the ballot language and submit the measure to the state Attorney General by November. Then the group will start collecting the 700,000 signatures necessary to qualify for the ballot. Exactly what the ballot language would require is not yet known, but it would likely look similar to legislation currently pending in the legislature.  The legislation would require prior approval of all health insurance rates, payment of intervener fees, approval of employer benefit design changes and rate rollbacks. Consumer groups seem to be turning their attention toward a potential ballot measure rather than the legislative vehicle since the bill has come under strong opposition from not only health insurers and business groups but also CalPERS, the League of Cities and the State Department of Finance.  

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In other news, the California Health Exchange Board selected Peter Lee as its Executive Director.  Most recently Lee was deputy director for the Center for Medicare and Medicaid Innovation at the Centers for Medicare and Medicaid Services. Lee previously served as executive director and CEO of the Pacific Business Group on Health. That role is similar to the one that the exchange is expected to play on behalf of individuals and small businesses.
 
IDAHO: The legislature’s interim Health Care Task Force met last week to address issues that include federal health care reform and the future Idaho Health Insurance Exchange. Despite his hostility toward federal health care reform and his executive order prohibiting many activities that would implement the ACA, Governor C.L. “Butch” Otter indicated that the state would continue efforts to establish an exchange. Otter argued in support of the state’s acceptance of federal grant money to establish the exchange, stating that Idaho could see the loss of significant federal funds without quick action. Otter pointed out that failure to establish a state-based exchange would devastate health insurance agents in the state and would allow the federal government to dictate health insurance policy for Idaho. Noting that he does not need approval from the task force or legislature to apply for the grant money, the governor indicated that he had made the decision to pursue federal funds for an exchange.

Following the governor, representatives from the Idaho Department of Health and Welfare (Richard Armstrong, Director) and the Idaho Department of Insurance (Bill Deal, Director) made the case that action is necessary to address unsustainably high health care costs and inefficiencies in the marketplace. Specifically, they argued that operating the exchange at the state level allows the state to continue to govern the market, decide which carriers participate and pursue state-specific policies to assure competition and choice. According to regulators, the planning process for the exchange is underway and has thus far focused on obtaining stakeholder input and developing background research. Armstrong and Deal pointed to four potential courses of action for the state: apply for funding for an Idaho exchange; wait for lawmakers to decide options for an exchange; return/accept funding for an Idaho exchange based on state decisions; and decline to pursue additional federal grants, forfeiting the opportunity to decide on an exchange at a later date.
 
MICHIGAN: A 1.0 percent medical claims tax has passed both houses of the legislature and is now headed to Governor Rick Snyder for his signature. Having originated the idea in the Administration’s initial budget, the governor is fully expected to sign it.  The tax replaces the existing 6 percent tax on the state’s Medicaid HMOs and the .2 billion it raises for the Medicaid program. The law allows for a maximum of 0 million to be collected from the medical claims tax, which would permit the state to receive another 0 million in federal matching Medicaid dollars for calendar years 2012 and 2013.  Aetna argued against the legislation, as did many Aetna customers. The tax was not defeated, but opponents were able to mitigate portions of the tax, including: 1) the sunset date was moved up from 2016 to January 1, 2014; 2) the start date for tax payments was moved back to 30 days after the end of a quarter rather than payable monthly beginning in October 2011; and 3) a hard cap of 0 million is ensured in 2012 and 0 million with medical inflation in 2013, rather than a soft cap that could have potentially made payers liable for millions more each year.
 
NEW JERSEY: Last week the state Senate took action on a bill that would create the New Jersey Health Care Reform Implementation Council, with the intent of positioning the state to comply with new health care reform rules and regulations and reap additional federal assistance.  The newly established council would be a 29-member panel of experts, policymakers, health care providers, academics and advocates to make recommendations for keeping New Jersey in compliance with federal health care reform and ensure the state maximizes federal aid. Under the bill, council members would serve for a period of five years, with the expiration of the first term in office staggered to continue the operations of the council. The council would be required to report to the governor and the legislature annually as to their activities and policy recommendations.  With the full Senate’s approval, the bill now moves to the Assembly for consideration.
 
OKLAHOMA: Insurance Commissioner John D. Doak recently commented on the existence of faith-based health care sharing ministries and his department’s ability to respond to related consumer complaints. In the latest issue of the “Commissioner’s Corner,” Doak said that while faith-based sharing organizations might be an option to make health care more affordable, consumers cannot bring consumer complaints to the Oklahoma Insurance Department for resolution. Instead, they will have to settle any potential disputes with their health-care sharing ministry on their own.  He encouraged consumers to consider this factor as they weigh the decision on whether to join a health-care sharing ministry.
 
WASHINGTON: Governor Chris Gregoire has announced that she is bringing back Fred Olson as her deputy chief of staff.  He served in that role until December 2006, when he decided to retire. Olson, is a former reporter and managing editor of The Olympian, and has held posts at the Attorney General’s Office and Department of Ecology.

WISCONSIN: The Office of Free Market Health Care (OFMHC) has released a report titled “The Impact of the ACA on Wisconsin’s Health Insurance Market” that forecasts specific impacts on the individual and small group markets through 2016.  The Department of Health Services contracted with Gorman Actuarial, LLC and Jonathan Gruber of MIT in 2010 to conduct the report.  The report includes the following findings:  1) by 2016, the number of uninsured is projected to decrease by 340,000, or 65 percent; 2) 57 percent of the individual market (91,000 members) will be eligible for tax subsidies within the exchange; 3) the individual market will experience premium increases as compared to pre-reform premiums; 4) after the application of tax subsidies, 41 percent of the individual market will experience premium decreases as compared to pre-reform premiums; 5) the merging of the individual market with the HIRSP market will increase individual market premiums by 16 percent; 53 percent of the small employer groups will experience a premium increase as compared to pre-reform premiums;  6) in 2016 the traditional individual market will see an 83 percent decline, losing 150,000 members, while the newly reformed market will grow to 320,000 new enrollees.

Even if you cannot afford comprehensive health insurance, you can start with whatever little you do have and build up from there. Anything might occur for which you need medical attention at any time, and the health insurance package you get today could be what saves you.

Think of it this way. Without health insurance, you are a sitting duck for any disease or medical condition out there. When the day arrives and the doctor insists that you have to make payment before you can get the healthcare you need to stay alive, you may find things very uncomfortable for you. And you could have taken care of it with a simple health insurance package.

It would be a shame to die of a disease simply because you could not afford to pay for the treatment or procedure. If you had health insurance perhaps things would not have gotten so out of hand. That would be your fault and no one else’s, as it is perfectly possible to get a policy established with a minimum of fuss.

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One very quick way to approach the situation is to get some affordable health insurance quotes online that can quickly give you an idea of the type of prices that you may have to pay for health insurance cover.

If you cannot pay for your health insurance yourself, ask if you employer can help. It could beconsidered  in the same terms as a small loan perhaps, one that you may have to pay back to them eventually. Or it could be a small deduction from your salary, which is even more common. Regardless, however small the package you can get, it is better than nothing at all.

If you plan to live for very long on this earth, you want to see that you have health insurance. It is important. With people dying from treatable causes only because they can’t afford the treatment, you certainly don’t want to be one of them.

I never understood the importance of a health insurance plan until I saw the movie ‘John Q.’ All of a sudden I realized I had been walking the tightrope my whole life. I could suddenly find myself in a situation in which I cannot afford the medical attention I needed, and that would be a big problem. I changed that status immediately and got covered because it hit me how big a problem it could end up being.

Sure health care in the United States is not cheap, and that is why there is such a huge market for health insurance as there is today. Thankfully, affordable health insurance is all around you if you have the sense to go for it. Sincerely, you don’t have to have the most expensive policy out there. Something simple and basic should do until you have more funds.

It doesn’t matter that you are not rich. You need to get this figured out. The fact is that with health insurance you can have the insurance firm paying your medical bills every time you have to seek medical attention. All it takes is ensuring that your monthly premiums are paid in good time.It is definitely an expense. But it is unfortunately a basic one that you should be having. The days when health insurance was a luxury are long past. We live in a dangerous world, and you need to buckle down and get it sooner rather then later.

Even if you aren’t carrying a note on your home adequate home insurance helps protect your investment, your belongings and possible liability. All three aspects of protection lead back to the question, exactly what is home insurance. Simply put, home insurance gives you financial protection against damage to your home caused by disasters and beyond the structure insures the belongings inside your home. Home insurance also protects you for liability and legal responsibility for injuries your property, you, members of your family and even your pets cause others.

Typical standard homeowners insurance provides you four areas of coverage — the structure of your house, your belongings, liability and expenses in case you are temporarily forced from your home because of an insured disaster. Home insurance policies can vary greatly so it’s in your best interest to compare home insurance quotes before making a selection. Even if your mortgage lender requires home insurance you are allowed to choose your insurer.

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What is covered in each of the four parts of a standard home insurance policy? Let’s take a closer look:

The structure of your home

This part of a home insurance policy is fairly self-explanatory in that it pays to repair, or rebuild if necessary, your home for insured disasters such as a fire, hurricane damage, lightning and any other disaster covered by your policy. Keep in mind flood and earthquake damage are not part of standard homeowners insurance and require separate policies. General wear and tear is not covered, but detached structures such as tool sheds and garages are covered with a standard home insurance policy.

Personal belongings

Also self-explanatory, this aspect of home insurance covers your stuff – furniture, clothes and other personal items in the event they are stolen or destroyed by a covered disaster. One interesting feature of personal belongings coverage is your belongings are also covered off-premises anywhere in the world.

Liability

Liability protects you against legal action for personal injury or property damage caused by your household. The liability aspect of home insurance also provides no-fault medical coverage in case someone is injured in your home.

Additional living expenses

What happens if your home if affected by a disaster such as a fire or a major storm? Where will you stay? This aspect of home insurance pays your expenses while living away from your home while it is being repaired. Covered expenses include hotels, meals and other living expenses.

My initial thought was to do my research to get an idea of how deep a hole I’ve dug for myself. First thing I discovered was that all American citizens are taxed no matter where they are. Secondly, there is no statute of limitations on tax collections if you never file your return. The deadline for filing the forms is still on April 15 but the IRS allows for an automatic two-month filing extension. I read about this foreign earned income exclusion and this thing about foreign tax credits but I’m at a loss on how to decipher it, much less compute it. I don’t even want to get started on form 2555 or the bona fide residence test.

The Dilemma – Tax return preparation

To say that I was scared would be putting it mildly. I was downright terrified of being asked to pay IRS penalties and IRS interest charges that are far beyond what my savings could cover. If I’m found to have willfully violated the requirements to file, I could go to prison for a minimum of five years. I don’t take that lightly and I didn’t want to take the risk of being held accountable for my ignorance.

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I placed calls to the IRS and attempted to negotiate with them myself. I soon discovered that unless I had an expertise in tax matters then I wouldn’t be able to get a word in. That’s when a friend of mine recommended that I get in touch with a CPA – of course first I had to understand: What is a CPA?. Working with him was the finest decision I’ve made over this whole fiasco.

The Solution to my tax return preparation woes

I hired a tax accountant. On our first online meeting, he instantly put all my fears to rest. I learned that if I meet the income threshold then I’m required to file a tax return – even if I live overseas. He gave me a rundown of the credits and exclusions I would qualify for. It turned out that after the deductions, I only owed the IRS a minimal amount. If I didn’t have the money to pay for my taxes, I would have had to make an offer in compromise and negotiated for a payment plan that suits me. Clearly, that would have placed a huge burden on my career and my current lifestyle, not to mention a trip back to the US.

Hiring a CPA to do my taxes is better, based primarily on the fact that they know more about the laws than I do. I found out when I was doing my research that tax laws are not static and that changes do occur quite often. CPAs are updated with the recent changes and the complexities, while daunting, are things that they’re exposed to on a regular basis.

Besides, it takes several hours to figure out my taxes and all the breaks that apply to me. The CPA got it done correctly at a fraction of the time it would take me. One mistake and I could be compelled to pay a penalty or not get my refund at all.
Of course, good luck finding a tax preparer CPA that will allow you to file taxes online…. My previous tax preparer (from when I was back home), literally told me he did not want to deal with e-mail or let alone Skype. I found many options for tax preparation services, but I did not want to do this alone, and the CPAs I found were unresponsive and did not seem in tune with the latest technology. I did find a good page to file income taxes online, ran by Certified Public Accountants that allows you to work through the internet and I’m sticking with it (They will prepare your tax return or help you prepare your own.)

Looking Forward

From now on, I intend to pay my taxes on time. In fact, my CPA has already given me tips on what I should do or avoid that would minimize my tax exposure – Little bit of tax planning has saved me tons, specially planning my trips around the physical presence test to meet the 330 days. Most of all, I get a sense of security from getting a professional do a task that’s very sensitive.

Everyone’s tax problem is unique and after admitting that I’m unable to brave the twists and turns of the tax laws, I asked for help — which I got and which I’m very grateful for. You shouldn’t have to be under financial stress when the solution is really right under your nose, except that you didn’t recognize it for what it was. To get out of the mess and clear your head of any misgivings, let the professionals do what they do best.

As the name suggests, free debt management UK is a free service and it is only for UK citizens. There is no fee for forms or monthly consultancy fee, it is completely free. Here you find many financial experts to solve your debt problem. They give suggestions to manage your debt and clear it soon with your available resources of income. It gives you suggestions on how to consolidate your debts and lower interest rates. Now we have many different free debt management services like – debt management service, debt consolidation advice, instant debt management advice and so on.

How free debt management UK helps you

Free debt management UK first tracks your entire income sources to estimate how much you are capable to repay for month excluding your routine expenses. Then they analyze all your debts, their amounts, interest rates and repayment time. Then they decide on preferences like which loan has to be cleared first i.e. debts with low time period and high interest. If you are having small amounts with high interest rates then they suggest you for debt consolidation loan with low interest. But they suggest for consolidations only if it is beneficial. And they give clues to reduce your interest by taking new low interest rate loans to clear high interest ones.

All that you have to do is to find free debt management UK services on Internet and fill the form they provided without any dues. Give actual figures of all debts and your income sources for best results.

Although no one is promoting or advertising the idea, it is a fact that such incident is unstoppable and do occur on numerous occasions. The first issue or concern if such occasion arises is the health of the driver and his passengers, if there is. The number of deaths caused by car accidents increases during holidays and it is apparent that the reason is drunk driving. Sadly, even innocent people are getting caught up with accidents caused by the irresponsibility of others.

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What is very frightening is the fact that those who drive under the influence of alcohol can affect a lot of lives by recklessly roaming the streets with their vehicles while alcohol is eating up their consciousness. They tend to ram cars which are parked nicely on the side of the road causing its owners to lose their car that they have worked so hard to avail.

That is why it is highly advisable to make sure that the vehicles that everyone owns are secured and insured. Availing an auto insurance could save vehicle owners from losing their car out of others irresponsibility. It would give vehicle owners the peace of mind that a company would help them recover from a major loss if they got caught up with an accident or their car became a victim of others fault.

Getting insurance is not hard either. There are tons of companies that offer auto insurance for most vehicle types and these companies even provide an online application for vehicle owners so they would not have to visit the company’s offices just to subscribe for their services. Insurance agents are also scattered on public places who jumps to people that crosses their path, inviting them to avail the insurance offered by their company.

Investing money on insurances like auto insurance is always worth it. It is the most ideal way of keeping valued items secured and it is way cheaper to pay premiums for insurances than having to purchase a new vehicle.

Now with http://www.insurance-auto-insurance-health-insurance.com/ any car owner will be safe from being a irresponsible driver. There will cheap coverage for car owners just by clicking on the link.

Individuals need old tax returns for many reasons. Cases where this information is necessary include application for a bank loan, refinancing a mortgage, and qualifying for college financial aid. Fortunately, tax preparer resources are available that permit obtaining prior year tax information from the IRS.

As expected, plenty of security measures are in place for obtaining a copy of an old tax return. The IRS requires completion of Form 4506 and payment of a fee. As of 2011, the cost is per tax return.

Obtaining a copy of the requested tax return is not instantaneous. Customary delivery is by regular mail about two months after payment. Taxpayers needn’t bother requesting the tax return right away by email or fax. However, individuals located in federal disaster areas normally can obtain free copies of prior year tax returns. People in disaster areas get additional tax preparation help by receiving a grant of extra time for new tax return filing.

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Tax returns are available from the IRS for only the past six years. That explains why tax preparer duties include instructing people to retain tax information for seven years. After that period, the IRS no longer investigates timely filed tax returns.

Sometimes, a copy of an entire tax return is unnecessary. When only the key numbers are needed, a tax return transcript is satisfactory. These provide the highlights on a return, such as the totals for various categories of income as well as adjusted gross income, total deductions, and taxable income.

There is a distinction between two types of transcripts. A tax return transcript shows most line items from a tax return as it was originally filed, including any accompanying forms and schedules. It does not reflect any changes made after filing the return. A tax account transcript shows any adjustments after original filing. This includes corrections by taxpayer amendment and IRS adjustments. That type of transcript shows only basic data, such as marital status, type of return filed, adjusted gross income and taxable income.

A tax preparation business will often need a transcript of the prior year for a new client who doesn’t have a copy of last year’s tax return. This permits the professional tax service to locate any tax figures from the past year that affect compilation of an accurate return for the current year.

Transcripts are only available for the preceding three years. There is no cost to obtain a tax return transcript from the IRS. Taxpayers can complete Form 4506-EZ to request that the IRS send a transcript directly to a third party, such as a Registered Tax Return Preparer. A transcript is normally received within 10 days of a request by phone or on the IRS website.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.