1

President’s Message

As I write this I have just returned from a week of sunshine, heat, and learning in Orlando

Florida at the National Conference of NATP. Those of you who did not attend missed a great week. The classes and instructors were top notch while the accommodations and food were second to none. The week kicked off Sunday evening when all Pennsylvania members were invited to a social gathering at the Pool Bar where old friendships were renewed and new friendships and business contacts were formed. Also, everyone had the opportunity to meet

and talk with Kathy Stanik, the CEO of NATP as well as several Directors of the National Board. I would like to take this opportunity to thank Denise Brandt, Erica Knight, and Kath Bowman who arranged this gathering and who also put together a great table at Chapter Showcase. Great job guys! Also, thanks to all the other members who lent a hand to make these events a success. Be sure to mark your calendars and join us for the next two National Conferences: July 20-23, 2015 in New Orleans,

Louisiana at the Hilton Riverside and August 9-12, 2016 in Indianapolis, Indiana at the JW Marriott. Believe me when I say that if you attend a National Conference you'll be hooked and never want to miss another. As a child I used to think it was strange when adults talked about how fast time went by. It seemed to me to take forever for the different seasons to pass. We waited for what felt like an eternity for Christmas to come anticipating

the tree, Santa and of course the gifts. But now the seasons just fly by. Summer is rapidly coming to an end and the fall (when our thoughts turn to cool weather and tax updates) will once again be upon us.

Speaking of education, your State Chapter has been working very hard to bring you quality education on Federal, State, and Local topics. On September 17th we will hold a seminar in Cranberry Township at the Regional Alliance Learning Center. Melinda Garvin, an NATP instructor will present education on Subchapter S Corporations. Later that evening a Board of Directors meeting will be held and of course all members are welcome to attend. The following day is the "Working Together" seminar presented by the IRS, PA Department of Revenue, and a number of tax professional organizations including your own PA-NATP. Why not attend both of these educational events and receive

up to 16 hrs of CPE? Back by popular demand on Wednesday, October 1st is the famous RCT-101 class in Lancaster. This is always a great learning experience and the class fills up fast so be sure to register early. November will be here before we know it and with it comes our Chapter's Annual Conference on November 6th and 7th in New Cumberland, PA. This is your best opportunity to learn about PA taxes and to hear the PA Updates from David Braden, CPA and Assistant to the

Director of the Department of Revenue. A Board of Directors meeting will be held on the evening of Wednesday

November 5th; again, members are welcome to attend. Finally, a very big Thank You goes to 1st Vice President and Education Chair, Patricia Turner, EA for all the hard work she has done in putting together these great seminars. Hope to see you all at our upcoming events.

Patti Schrader Blum PA-NATP President

www.panatptax.com 1-800-PA-NATP1

PA-NATP

NEWS

Volume 26, Issue 2 Summer 2014

2

Issue at a Glance

President’s Message 1

Issue at a Glance 2

Calendar of Events 3

Scenes from National Conference 4, 5

Reflections on National Conference 6

PA-NATP Bylaw Changes Proposed 7

IRS Changes 8

IRS Liaison Meeting 8

Preventing RCT-101 Processing Errors 9, 10

Local EIT Estimated Tax for Farmers 10

Property Tax Relief 11

New Members 11

Financial Pages 12, 13

Ad Rates & Board of Director Directory 14

Due diligence has been used in preparing this publication; however, the possibility of mechanical or human error does

exist. Laws, regulations and procedures do change so additional information sources should always be consulted before relying on any information herein contained. Additionally, the facts and circumstances of a particular situation may differ from those presented here. This material is presented with the understanding that this publication is not

intended to render legal, accounting or tax advice.

3

2014 Calendar of Events

*Note Date Revisions*

PA Chapter events in bold type, National events in italics.

*September 17* West Seminar: Intermediate S-Corps

Wednesday Board of Director’s Meeting, Evening

Regional Learning Center, Cranberry

September 18 Western PA Working Together

Thursday Regional Learning Center, Cranberry

October 1 PA RCT-101 Seminar

Wednesday Heritage Hotel, Lancaster

October 27 & 28 Essential 1040 & Beyond 1040 Workshops

Mon & Tue Mechanicsburg

November 3 & 4 Essential 1040 & Beyond 1040 Workshops

Mon & Tue Monroeville

November 5 & 6 Essential 1040 & Beyond 1040 Workshops

Wed & Thur Erie

*November 5 – 7 * Board of Director’s Meeting

Wed - Fri PA-NATP Annual Conference & Membership Meeting

Clarion Hotel & Conference Center, New Cumberland

November 17 & 18 Essential 1040 & Beyond 1040 Workshops

Mon & Tue Lancaster

November 19 & 20 Essential 1040 & Beyond 1040 Workshops

Wed & Thur Essington

July 20 - 23 2015 NATP National Conference

Mon - Thur Hilton New Orleans Riverside

August 9 – 12 2016 NATP National Conference

Mon - Thur JW Marriott Indianapolis

Celebrities Wanted:

Have you spoken publicly with respect to tax topics? Perhaps you have appeared on television or had

articles published? If so, the Chapter of the Year Committee wants to hear from you. The

Communications Section of the Chapter of the Year application awards points for members who have had

articles published or made a public presentation. Documentation of such activities is required to be

included with the application. Please forward information to Chapter President Patti Blum at

widders@windstream.net. The application deadline is June 1st; however, the committee will collect the

documentation throughout the year.

4

Scenes from 2014 NATP National Conference

Marriott Orlando World Center

5

Scenes from 2014 NATP National Conference

PA Meet & Greet

C S

H H

A O

P W

T C

E A

R S

E

Penny Erbe, Denise Brandt, Sam Wingard, Erica Knight

Patti Blum, Penny Erbe, Steve Brooks,?, Sam Wingard

For more Conference pictures go to our website

panatptax.com and click on the Gallery tab.

Banquet>

Patti Blum, PA-NATP President Jay Tritz, NATP Instructor

6

Reflections on the 2014 National Conference submitted by Denise E Brandt, EA

First, you should know that I arrived in Orlando a day before the conference just to spend a day having

fun at one of the parks. I wanted to do the park first so that once conference was over I could go straight

back to my office and put to use all the neat stuff that I had learned the past four days.

My first priority upon arrival at the hotel was collecting the six boxes that had arrived on Thursday. Four of

the boxes were filled with peppermint patties freshly made by the RM Palmer Candy Co. in West Reading,

PA. These were not small boxes and my room soon smelled like a peppermint patty warehouse. I knew

we did not need all this candy for Chapter Showcase so I took two boxes down to NATP staff at the

registration desk where everyone attending conference could enjoy candy compliments of the PA Chapter

and RM Palmer Candy Co. During Chapter Showcase we shared the last 2 cartons with a couple of other

Chapters who did not have enough handouts. The balance of the candy, 1/3 of a box, was turned over to

staff Wednesday morning.

What can I say? This year’s conference was a “WOW” experience. The Sunday evening PA Meet & Greet

event was a great success. Next time we’ll try to improve on it but watching our members network

together was really awesome. The opportunity for the first-time attendees to get acquainted before

conference was icing on the cake. Throughout the next few days, seeing them in the halls or at the social

events and knowing who they were was fantastic.

The NATP Charity Auction is one of my favorite conference events. This year Penske Truck Leasing Co.

came through huge for PA-NATP by donating two NASCAR race tickets for the 2014 Ford EcoBoost 400

race at the Homestead Miami Speedway on Nov. 16th. They also donated a Brad Keselowski #2 collectible

model stock car and a 2012 Dallara Izod Indy Car Series Model Indy Car. The three items were sold

separately but brought a total of $975.00 at the auction. All the auction proceeds went to the Mustard

Seed of Central Florida, an organization whose mission is to help families and individuals who have

suffered a disaster or personal tragedy by providing them clothing and furniture.

Chapter Showcase, also one of my favorite events, was a lot of fun this year. We raffled off a 75th

Anniversary Little League World Series bag of memorabilia and a large bag of food items and other

goodies made in PA. Raffling of these items brought in an additional $337.00 for the Mustard Seed charity.

Thank you to Erica Knight and Penny Erbe for helping us setup the Showcase table and to Steve Brooks,

Tom Hauke, Patti Blum and Sam Wingard who helped out behind the table during the event. If I missed

someone’s name I apologize.

Oh, by the way, during the entire conference a total of $29,355 was raised for the Mustard Seed of

Central Florida with the PA Chapter accounting for $1312 of that total.

And yes, I did go to class too, enjoyed every single session and learned something in every one. Well,

okay, I did miss four sessions: one to take care of Chapter business, one due to networking and the other

two were simply due to exhaustion. The wonderful Healthcare Act and filing requirements was probably

the one that brought the most stress.

Seeing old friends and making new friends … one cannot put a dollar value on the experience. There is

only one thing I regret. I missed Sam Wingard going down the water slide. (Editor’s note: It was not a

pretty sight.)

I can’t wait until next year. Look out New Orleans; here we come!!

7

Another Conference Comment

I really enjoyed my first conference! I was not sure what to expect. I definitely will be going to NOLA next

year. I was very surprised to see how it ran like a well oiled machine; I know that took a lot of work and

coordination. The classes offered were very relevant and all the presenters were exceptional. I left

enriched with knowledge and people that I now call my friends.

Rose Maio, EA, RTRP, Downingtown

PA-NATP Chapter Bylaw Changes Proposed

One of the items on the agenda for the 2014 Annual Membership Meeting in New Cumberland in

November will be a vote on proposed amendments to the chapter bylaws. The bylaws were last updated in

November 2007 and it is important that modifications be made periodically to reflect our changing times.

A copy of the current bylaws can be viewed on the chapter website at panatptax.com; click on Bylaws on

the toolbar. Also located on the website are the proposed amendments and the sponsor signature form.

All of the proposed changes deal with Article IV, the Board of Directors, and modify requirements

associated with Board of Director meetings and the composition of the Board itself. A brief summary of

the new provisions follows:

Section 8: Regular Board Meetings may be held either in person or via teleconference a minimum of four

times a year with at least one meeting in person.

Section 9: Special Board Meetings may be held either in person or via teleconference and notice may be

provided by telephone or email.

Section 2: The Board will be reduced from 16 to 13 members. Directors shall serve at large and not

represent a geographic region with all Directors providing reasonable representation to all members.

Section 10: A quorum of the Board shall consist of 7 members declared present at any Board meeting.

At the July 18 Board of Directors meeting in State College, the Board voted unanimously to approve these

amendments. The Board recommends that the membership approve these amendments so we may

operate more efficiently to provide the best service possible to our members.

Drew Stump, Bylaws Committee Chairman

8

IRS Changes Affecting Tax Professionals Submitted by Samuel A. Wingard

The Pennsylvania Chapter newsletter normally does not include items dealing with IRS/federal issues but

we feel it important to mention two recent developments. Most of you are probably already aware of these

but, to be sure, a brief summary follows.

Many of you use Circular 230 disclaimers in your writings (for example at the end of your emails)

however you are no longer required to do so. Circular 230 was revised on 6/9/14 and Section

10.35 on “Requirements for covered opinions” was eliminated. It was replaced by a new Section

10.35 on “Competence”. As a result of the replacement of Section 10.35 the need for disclaimers

has all but been eliminated. See Circular 230 6/14 revisions at:

http://www.irs.gov/pub/irs-utl/TD_9668_6-9-14_Cir%20230_6-9-14_Final_Reg.pdf

If you read pages 4, 11, 31 and 32 it explains the impact the changes to Circular 230 Section

10.35 has on disclaimers. Please look at the Tax Notes Today article from June 18, 2014,”OPR

WILL TELL PRACTITIONERS TO REMOVE CIRCULAR 230 DISCLAIMERS”, where you can

see the Statements on this subject by Karen Hawkins of OPR:

http://www.irs.gov/pub/irs-utl/OPR_Will_Tell_Practitioners_to_Remove_Circular_230_Disclaimers.pdf

The IRS has announced a new program that aims to recognize the efforts of non-credentialed

return preparers who aspire to a higher level of professionalism. This new voluntary program is

designed to encourage education and filing season readiness. Return preparers who elect to

participate will receive a record of completion from the IRS allowing them to publicly differentiate

themselves in the marketplace. Called the Annual Filing Season Program or AFSP, participants will

be included in a public database of return preparers. The Directory of Federal Tax Return Preparers

with Credentials and Select Qualifications will include the name, city, state, zip code, and

credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled

actuaries with a valid PTIN, as well as all AFSP – Record of Completion holders. Further details can

be found at: http://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program

Liaison Meeting Attended Submitted by Patti Blum, PA-NATP President

I recently had the honor of attending a Liaison Meeting with the National Director of IRS Collection

Enterprise Services, Darren Guillot, at the Morehead Federal Building in Pittsburgh. I and 13 others from

the tax professional community, IRS and PA Department of Revenue were briefed about Online Payment

Agreements, Offer in Compromise Pre-qualifier Tools, Third Party Payers, and Appeals Judicial Approach

and Culture. We were also given the opportunity to provide feedback on these and other situations that

we encounter.

I've attended other such meetings and left them with a sense of "well there were 3 hours I've wasted and

can never get back", but not this time. I think everyone left with a sense of accomplishment and the

feeling that our opinions and experiences were valuable in furthering our profession's relationship with the

IRS. This was a terrific learning experience for me and I felt privileged to represent PA-NATP on this

occasion. Mr. Guillot was quick to address our questions and concerns and he left with pages of

suggestions from the practitioner community on ways to improve the system.

9

PREVENTING RCT-101 PROCESSING ERRORS Reprinted from the PA Dept. of Revenue’s website with the permission of the Department’s Press Office

The integrated tax system enables a more robust and analytical review of corporation tax return data,

including prior year data for history of earnings, net operating losses, calculations, valuation deduction

and rate changes. To prevent a return from suspending, taxpayers are encouraged to provide a complete

and accurate report that will process smoothly, following the following tips.

Never input the word “none” in numeric fields.

History of earnings for capital stock/foreign franchise tax must be in order, starting with the oldest

year on Year 1. If only one year is applicable, the first year should be entered on the Current Year

line. There should be no gaps in the history of earnings, and the most recent consecutive five years

must be provided.

Checkbox indicators on the return:

o If checking “Holding Company,” do not use three-factor apportionment.

o If checking “Solicitation Only,” “Single-Member LLC,” “Multi-Member LLC” or “PA S

Corporation,” do NOT complete Section C, Corporate Net Income Tax, on Page 3.

If taking a deduction for bonus depreciation, Section B1, Current Year Federal Depreciation of 168K

Property, must be completed on Page 3. Also, Schedule C-3 (REV-799) must be filled out and

included with the RCT-101.

Use only generic, non-year specific RCT-101 returns.

If an amended return must be filed, taxpayers are encouraged to complete the non-year specific

RCT-101, completing all sections of the return. This includes those sections originally filed and

those sections being amended. The amended report check box under Step B, Page 1 of the RCT-

101 must also be checked.

Completing apportionment factors as 0/0, leaving the factor fields blank or typing “none” in these

fields will result in apportionment being changed to 100 percent in Pennsylvania, automatically

changing the reported tax liabilities. Partnerships’ factors also must be provided, per a

corporation’s ownership percentage and not entered as zeroes.

Eligible corporations electing to use three-factor apportionment should complete the RCT-105 or

RCT-106, as applicable. Total factors from the RCT- 105 or 106 should then be transferred to

Schedule A-1 and/or Schedule C-1 on Page 4 of the RCT-101. Amounts differing from information

on federal forms 1120, 1120S or 1065 must be reconciled.

The CT-1 PA Corporation Tax Booklet (REV-1200) for the RCT-101 is available on our website at

www.revenue.state.pa.us.

Additional Guidance on Apportionment and Partnerships: If a corporation owns underlying partnerships,

the partnerships’ property, payroll and sales factors must be passed up through to the corporate owner, in

relation to the ownership percentage. A corporation’s ownership interest in a partnership or other

unincorporated entity (hereinafter referred to as a partnership) has to be included in the apportionment

fraction as a direct interest of the corporation in the assets of the partnership.

If a change to tax return line-item occurs, a basis worksheet is mailed to a taxpayer, accompanied by a

Notice of Adjustment letter that provides instructions to the taxpayer regarding the calculated tax change.

For the property factor, the portion of the partnerships’ real and personal property, owned or rented and

used during the taxable period, to the extent of the taxpayer’s interest in the partnerships, must be

included in the numerator and denominator of the taxpayer’s property factor. This property should be

reflected on the Partner’s Share of Property Owned by Partnerships line on Table 1, Page 2 of the RCT-

106. Property amounts applicable to an ownership interest in an LLC or business trust that is a partnership

or disregarded entity for federal income tax purposes must be included only for Pennsylvania corporate

net income tax factors.

For the payroll factor, the portion of the partnerships’ payroll has to be included in the numerator and

denominator of the corporation’s payroll factor to the extent of the taxpayer’s interest in the partnerships

for that period, as appropriate. This payroll calculation should be reflected on the Partner’s Share of

Continued on next page

10

PREVENTING RCT-101 ERRORS Continued form previous page

Payroll from Partnerships line on Table 2, Page 2 of the RCT-106. Payroll amounts applicable to an

ownership interest in an LLC or business trust that is a partnership or disregarded entity for federal

income tax purposes must be included only for Pennsylvania corporate net income tax factors.

For the sales factor, the portion of the partnerships’ gross receipts net of returns and allowances are

included in the numerator and denominator of the corporation’s sales factor to the extent of the taxpayer’s

interest in the partnerships for that period, as appropriate. Sales of tangible personal property are

considered in-state if the property is delivered or shipped to a purchaser within Pennsylvania. This sales

calculation should be reflected on the Partner’s Share of Sales from Partnerships line on Table 3, Page 2 of

the RCT-106. Payroll amounts applicable to an ownership interest in an LLC or business trust that is a

partnership or disregarded entity for federal income tax purposes must be included only for Pennsylvania

corporate net income tax factors.

For tax periods beginning on or after Jan. 1, 2013, all business income must be apportioned to the state

by multiplying income by the sales factor only for corporate net income tax.

NOTE: A corporation with no property, payroll or sales both inside and outside Pennsylvania, should

complete Schedule A-1 and/or C-1 on Page 4 of the RCT-101, using zero as the numerator and one as the

denominator.

Reports where the taxpayer is calculating a liability using a method other than the standard calculation,

including any position granted as the result of an appeal in a prior year, cannot be filed electronically. In

such cases, the RCT-101 report and all required attachments, including the reason the report cannot be e-

filed, must be mailed to:

PA Department of Revenue

Bureau of Corporation Taxes

P.O. Box 280704

Harrisburg, PA 17128-0704

Reminder: Local EIT Estimated Tax Requirement for Farmers Differs from Federal & PA

submitted by Samuel A. Wingard

In a recent communication from local earned income tax collector Berkheimer Tax Administrator, we were

reminded that farmers must make quarterly estimated tax payments if their net profit exceeds $12,000.

There is no provision in any of the local tax enabling legislation similar to the federal and state exception

that permits farmers to pay their entire estimated tax by March 1. So, like all other filers with taxable

earned income not subject to withholding of more than $12,000, estimated tax payments need to be

made by the due dates: April 30, July 31, October 31 and January 31.

Berkheimer also informs us that their offices are in the process of sending letters to non-filers. Any

taxpayer receiving one of these letters needs to respond to it even if they had no requirement to file a

local EIT return. This is particularly true for retired individuals. Once Berkheimer has been informed that

the individual is retired the taxpayer will be removed from their list and should receive no further notices.

Quarterly estimated tax payments and final returns can be filed electronically on Berkheimer’s website

http://www.hab-inc.com/. The website also contains a wealth of information about the local earned

income tax.

11

BUDGET SECRETARY CERTIFIES MORE THAN $779 MILLION FOR STATEWIDE PROPERTY TAX RELIEF

Reprinted from the PA Dept. of Revenue’s website with the permission of the Department’s Press Office

On April 15, Budget Secretary Charles B. Zogby certified that more than $779 million in gaming revenue

will be available for property tax relief in 2014.

Zogby certified the balance in the Property Tax Relief Fund is more than $394 million. Gaming revenue

from now through Oct. 15 is projected to add about $399 million to the relief fund, bringing the total

amount in the fund at that time to approximately $793 million, which includes a projected balance of

approximately $14 million in the Property Tax Relief Reserve Fund.

The average statewide property tax reduction for each household is expected to be about $200 this year.

The amount of property tax relief will vary by school district, and the amount of property tax relief in each

school district is available online at the School District Property Tax Relief section of the Department of

Education website at www.education.state.pa.us.

Under the law, Pennsylvania homeowners will see the property tax reduction itemized on their tax bills,

which most school districts will issue this summer.

Homeowners in 66 counties will receive reductions in school property tax bills. In accordance with the

Taxpayer Relief Act, Philadelphia’s share of funding for broad-based tax relief – more than $86 million –

will be used to reduce the city’s wage tax.

Gaming revenue also supports the Property Tax/Rent Rebate program. Under this program, older and

disabled homeowners with incomes up to $35,000 – and renters with incomes up to $15,000 – are eligible

for rebates of up to $650. Supplemental rebates for qualifying homeowners can increase rebates to $975.

Information is available at www.revenue.state.pa.us or by calling 1-888-222-9190.

Welcome New Members The Pennsylvania Chapter is honored to welcome these new members

May Barry L Weller, EA Boyertown

Christopher Keener Lebanon

Darren Bailey York

Elizabeth Feronti Youngsville

Frederick G Smith, Jr CPA Clinton

George Mathew Philadelphia

Terry Lee Graham, EA Richboro

Thomas Dormer, EA Boothwyn

June Dan L Beyer Bloomsburg

Robert Biddle Spring City

Anthony B Davis Elkins Park

Michael Fitzpatrick Erie

Georgia Macinnis West Chester

Avrum Rosenzweig, CPA CSEP Blue Bell

July Richard Angott, CPA Hermitage

Shawn Lynn Bernheisel Carlisle

Paul M Nolt New Holland

Michelle O'Connor Hanover

Brendan Radel Mifflinburg

Nicholas J Renninger Carlisle

Tyrell Spradley, EA Harrisburg

Alex Wendolowski Peckville

David Williams Covington

Elissa Wurf, CPA EA Bethlehem

12

The Financial Page

PA-NATP Profit & Loss

January 1 thru August 19, 2014

Income Incentive Dues 485.86

Member Dues 8,140.00

Total Dues 8,625.86

Seminars

State College 275.00

Total Seminars 275.00

Interest 5.18

Printed Materials

PA Sales Tax Collected 47.55

Printed Handouts 396.25

Printed PA Books 396.20

Total Printed Materials 840.00

TMI Commissions 1441.00

Total Income 11,187.04

Expense Administration

Credit Card Fees 187.26

Bank Fees 115.59

Copies 2.30

Mileage 221.20

Office Supplies 76.14

Postage 72.55

Telephone 62.99

Website 152.40

Miscellaneous 136.47

Total Admin. Expense 1,026.90

Board of Directors

Conference Calls 193.92

Meals 353.86

Meeting Fees 800.00

Mileage 2383.92

Total BoD Expense 3731.70

Committees

Education 282.11

Seminars

State College 655.42

Other 100.00

Total Seminar Expense 755.42

National Conference

Chapter Showcase 184.74

Registration Reimb. 100.00

Total Nat’l Conf Exp 284.74

Newsletter

Editor 400.00

Postage 21.10

Printing 69.32

Total Newsletter 490.42

Printed Material Exp

Sales Tax 54.36

Refunds 15.00

Total Expense 6,640.65

Net Income 4,546.39

13

The Financial Page cont’d

Balance Sheet

January 1 thru August 19, 2014

Quick Reference Book Reminder

The order forms for Quickfinder and TaxBook reference books are now available on the NATP website.

http://www.natptax.com/taxstore/Documents/2014%20Quickfinder%20Order%20Form.pdf

http://www.natptax.com/taxstore/Documents/TheTaxBook%20Order%20Form.pdf

PA-NATP receives a $5.00 donation per book when ordered on these specially coded order forms but only

when ordered on these forms. So please remember when ordering your quick reference books to

download and use only the coded forms, not ones that you receive in the mail.

ASSETS

Current Assets

Checking/Savings

Commercial Bank Checking 13,721.24

Metro Bank Checking 12,425.46

PayPal 50.00

Total Checking/Savings 26,196.70

Fixed Assets

Computer & Printer 1,310.69

Total Fixed Asserts 1,310.69

Total Assets 27,507.39

LIABILITIES & EQUITY

Equity

Opening Balance 22,961.00

Net Income 4,546.39

Total Equity 27,507.39

Total Liabilities & Equity 27,507.39

14

PA-NATP NEWS Advertising Space Available

Your ad on these pages can reach 1200 PA tax professionals.

Classified Ad Rates

NATP Member rates, up to 100 words: Non-Member rates, up to 100 words:

1 Issue $20.00 1 Issue $30.00

2 Issues, same ad $30.00 2 Issues, same ad $45.00

3 Issues, same ad $40.00 3 Issues, same ad $60.00

4 Issues, same ad $50.00 4 Issues, same ad $75.00

Additional words flat rate 50¢ per word for 1- 4 issues, member and nonmember.

Display Ad Rates

NATP Member rates: Non-Member rates:

Full page $150.00 Full page $225.00

Half page $ 85.00 Half page $125.00

Quarter page $ 50.00 Quarter page $75.00

All ads must be prepaid and tax/accounting/financial planning related.

Mail checks, payable to PA-NATP, to the treasurer: Send ads to the newsletter editor:

Kathryn Bowman Samuel Wingard

64 Crestview Dr 2652 Barnard Rd

Lebanon, PA 17042 Dayton, PA 16222

sam1040@windstream.net

2014 PA-NATP Board of Directors (nn) denotes term expiration date

Region 1 (South East) VACANCY (14) Charles C. Evans Jr. (16) evansjrc@verizon.net Downingtown, PA 19335 Drew Stump, RTRP (15) 610-683-9319 Kutztown, PA 19530 dmstump@hometownu.com

Region 2 (South Central) Patricia Turner, EA (15) - 1st Vice-President 717-299-1686 Lancaster, PA 17603 ptytrnr@comcast.net Erica Lutz (16) 610-488-0295 Bernville, PA 19506 erica@mainstreettaxandaccounting.com Rebecca Mangold EA (14) – 2nd Vice President 717-285-4181 Lancaster, PA 17601 rmtaxservice@comcast.net

Region 3 (South West) VACANCY (16) A.C. Stickel (14) 814-944-9000 Altoona, PA 16602 acstickel@abstaxshelter.com Samuel Wingard, RTRP (15) Secretary/Newsletter Editor Dayton, PA 16222 814-257-8404 sam1040@windstream.net

Region 4 (North West) Patti Blum (16) - President 814-968-5919 Sheffield, PA 16347 widders5@windstream.net David Fleming, EA (14) 814-764-3371 Fairmount City, PA 16224 dflemming00@windstream.net Justina Tushak, CPA, EA (15) 814-456-1040 Erie, PA 16508 jtushak@tushakaccounting.com

Region 5 (North East) Kathryn Bowman, EA (15) – Treasurer 717-273-2742 Lebanon, PA 17042 kbowmanea@comcast.net Susan E Bure (16) 724-763-3049

Manorville, PA 16238 accountingbysue@windstream.net Joyce Jones (14) 724-924-9722 New Castle, PA joycejones@zoominternet.net

At Large VACANCY (14) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Angela Leasure, EA - Historian TAXAL@aol.com Erie, PA 16509 Jeff Cohick, EA - Delegate 717 249-5321 Carlisle, PA 17013 jcohick@cohickassoc.com Denise E Brandt, EA - Delegate 610-488-0295 Bernville, PA 19506 denise@mainstreettaxandaccounting.com