FPA stands for Financial Plan Analysis. Its focus is on: • Tax Minimization • Asset Protection • Reduced Audit Risk • Entity Structuring HR & ASSOCIATES developed the FPA to show clients how we take a proactiveapproach to improve the structure of their company. We identify new ways to save money in taxes, protect assets and reduce IRS audit risk. About the report: What is it and what do you need? The FPA report is compiled by using 3 years business and personal tax returns from the owners and/or shareholders. The documents are held in absolute confidence by our firm and you will receive a non-disclosure agreement signed by HR & ASSOCIATES How long does it take? It takes about 5-10 business days to compile the report. How much does it cost? In order for us to prove our value to your company, our FPA is done at no charge.

No More Surprises at tax time. Don’t you wish you knew in October what your tax bill would be in March/April? At your Annual Tax Management Meetingwe take a look at your accounting through September and estimate the last 3 months of the year. Then we “run your tax return” as though it was “tax time”! Now you know what your tax bill is for the year. No surprises. Because we projected… We can determine how to defer taxes. We can determine how to eliminate taxes. We can determine your tax bill with 6 months to prepare! This Annual Tax Management Meeting at our office is to review tax and other business related concerns. We will also review the general ledger for the previous quarters and make any adjustments deemed necessary at that time. We will do a tax projection to make any changes to either eliminate or defer any taxes for the year and then project what that tax bill will be.

It has been our experience that over 95% of all businesses are not taking advantage of proper entity structuring. This ends up costing thousands and thousands of tax dollars each year. HR & ASSOCIATES can provide that advice so that you can receive the greatest return on your investment. . . your business. Why Us…? The largest ongoing expense to any business is taxes. We will design a tax savings plan structured specifically for your business. By taking an active role with our tax advisementservice, you will have elevated your business to the cutting edge of tax minimization. Financial Independence… Our system will create surplus cash flow and by investing these savings in appreciating assets over time, independent wealth can be attained. Asset Protection… Asset Protection is an essential part any business plan to reduce or eliminate financial ruin through litigation. All of us are sued an average of five times in our lifetime, we will structure your affairs to reduce the risk. Reduced Audit Risk… Understanding what the IRS commonly audits helps us reduce those red flag areas. Once understood, we can change how the IRS looks at you by simplifying your tax return.

Just Imagine… a CPA Firm with a department designed specifically to meet my needs. As a client, you will receive four points of contact: • Partner in charge of Tax • Partner in charge of Accounting • Staff Accountant in charge of your monthly work • Client Relations professional in charge of meeting your needs HR & ASSOCIATES personnel always answer your questions efficiently, and guaranteed24 hour return phone call, e-mail and fax response. An Alliance of experts is available to you for all your needs including: • Insurance • Legal • Payroll Specialists • PEO, Professional Employers Organization • Computer Software Training • Banking • Investment Advice “Vision, Focus, Results… Partnering in Your Success”

• Income Tax Return Preparation • Electronic Filing • Reduced Audit Risk • Tax Law Research • Tax Minimization – Strategic Planning • Estate & Gift Tax Return Preparation • Audit Representation • Mergers and Acquisitions

• Audit, Review and Compilation Services • Evaluation of Financing Alternatives • Business Plans and Projections • Commercial Loan Assistance

• Accounting Services Tailored to Your Needs • Comparative Financial Analysis • Accounting Software and Support • Budget Analysis

HR & ASSOCIATES has trained many businesses on how to utilize their accounting software to it’s fullest potential. Our “Certified QuickBooks Pro Advisor Trainers” will provide software training for your company at your office. You will be instructed on all of the basics from set-up to check writing, bank reconciliation to invoicing. What software do you train on? • QuickBooks – All versions • Peachtree – All versions • MYOB (Mind Your Own Business) – All versions What are the benefits? Accounting fees are reduced: Giving your accountant accurate information keeps billing time down to a minimum, thus reducing your accounting fees for monthly or year-end accounting. Accountants do the training: HR & ASSOCIATES not only sets up your company properly but structures the activity for the most advantageous tax saving strategies. Accurate reports at your fingertips: What good are your reports if the information being recorded is either incorrect or incomplete? The old adage “Garbage in… Garbage out” applies to this scenario. Once your office is recording information properly, you can run reports with confidence knowing that you are receiving a true picture of your business. Management Tool: How can you run a business without a balance sheet that ties out or a profit and loss giving you the percentages of accounts that directly affect your profit margin? This in-house training will now give you that management tool necessary to make decisions as you grow.