Return-Path: <bounce-8608_HTML-1441212309-150994-7216506-158096@bounce.s7.exacttarget.com>
Delivered-To: bchen@aicenergycorp.com
Received: from server.64xmedia.com
	by server.64xmedia.com with LMTP
	id d7e8LdjCdmF5ZwAAdUq3JA
	(envelope-from <bounce-8608_HTML-1441212309-150994-7216506-158096@bounce.s7.exacttarget.com>)
	for <bchen@aicenergycorp.com>; Mon, 25 Oct 2021 10:44:40 -0400
Return-path: <bounce-8608_HTML-1441212309-150994-7216506-158096@bounce.s7.exacttarget.com>
Envelope-to: bchen@aicenergycorp.com
Delivery-date: Mon, 25 Oct 2021 10:44:40 -0400
Received: from cr171.mta.exacttarget.com ([136.147.176.171]:45847)
	by server.64xmedia.com with esmtps  (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384
	(Exim 4.94.2)
	(envelope-from <bounce-8608_HTML-1441212309-150994-7216506-158096@bounce.s7.exacttarget.com>)
	id 1mf1DM-0006sC-7q
	for bchen@aicenergycorp.com; Mon, 25 Oct 2021 10:44:40 -0400
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=200608; d=eidebailly.com;
 h=From:To:Subject:Date:MIME-Version:List-ID:X-CSA-Complaints:List-Unsubscribe:
 List-Unsubscribe-Post:Message-ID:Content-Type; i=news@eidebailly.com;
 bh=bjBEtnHmsRJlBM95ukCrrBinqpATBEmau/ePKSCqmWk=;
 b=L4H+y6jPvuKOdACCoFAXP9/2eW36FaYxPajBzxRNRullzre9uL+oVIxItF2PQqzYcTPViwdySZqP
   Knb8RBwR2Q6zfgB1DfnDu+XUL+eSlJtDfR3dVljSnQM+s0oMXIrjZ0xXoxAE10iWDZPfdngxSndr
   nQs4RBmxYTEAXLxeEN0=
Received: by cr171.mta.exacttarget.com id her1dg2fmd4a for <bchen@aicenergycorp.com>; Mon, 25 Oct 2021 14:43:59 +0000 (envelope-from <bounce-8608_HTML-1441212309-150994-7216506-158096@bounce.s7.exacttarget.com>)
From: "Eide Bailly" <news@eidebailly.com>
To: <bchen@aicenergycorp.com>
Subject: Join Us: Federal Tax Update
Date: Mon, 25 Oct 2021 08:43:59 -0600
MIME-Version: 1.0
List-ID: <7216506.xt.local>
X-CSA-Complaints: csa-complaints@eco.de
x-messageKey: 44502-883955403-499498469
X-Delivery: Transactional
X-SFMC-Stack: 7
x-job: 7216506_150994
List-Unsubscribe: <https://go.eidebailly.com/listUnsubscribeHeader/u/44502/5f32341a7ec6cad291c3cf34f3efa772e48ad1b8121a69ee62a93801cea30ecd/884091087>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
X-Report-Abuse-To: abuse@pd25.com
Message-ID: <c6ee6c03-6196-47cb-af34-f77d62010915@atl1s07mta2982.xt.local>
Content-Type: multipart/alternative;
	boundary="B00YBAHRidh3=_?:"
X-Spam-Status: No, score=
X-Spam-Score: 
X-Spam-Bar: 
X-Ham-Report: 
X-Spam-Flag: NO

This is a multi-part message in MIME format.

--B00YBAHRidh3=_?:
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit

https://go.eidebailly.com/e/44502/edium-email-utm-content-invite/m3qhz6/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

						 

Federal Tax Update 

As the challenges of the pandemic have continued into 2021, so has the need for individuals and businesses to remain current on new tax rules and regulations. Our Federal Tax Update includes a comprehensive review of the changes that have occurred so far this year, as well as an examination of the proposed tax law changes that may affect both individuals and businesses if passed into law this fall.

We are offering this update as a series of virtual workshops. Please join us for one or all five workshops.

​​​​​​Tax Planning Tips, Limitations on Business Losses, Claiming the Employee Retention Credit and Other Payroll Tax Credits

Friday, November 5 | 1 - 3 p.m.  CDT | 11 a.m. - 1 p.m. PDT

​​​​​Presenters: 

Andrea Mouw, JD, CPA, Partner-in-Charge of Accounting Methods and Periods

Joe Kristan, CPA, Partner

Mac Stevens, CPA, Tax Consultant

Jim Donovan, CPA, Partner,

Angie Ziegler, CPP, National BOS Sr Manager

Qualified Opportunity Zones, PPP Forgiveness, Accounting Methods and IRS Audit Update

​​​​​Wednesday, November 17 | 1 - 3 p.m. CST | 11 a.m. - 1 p.m. PST

Presenters: 

Adam Sweet, J.D., LL.M., Principal-in-Charge of Passthrough Entity Consulting

Ben Peeler, J.D., CPA, LL.M., Partner-in-Charge of IRS Tax Controversy Services

Andrea Mouw, JD, CPA, Partner-in-Charge of Accounting Methods and Periods

Tax Legislation Update: Proposals and Enactments from Capitol Hill

Wednesday, December 1 | 1 - 3 p.m. CST | 11 a.m. - 1 p.m. PST

Presenters: 

Mel Schwarz, JD, CPA, Director of Legislative Affairs

Jay Heflin, Assistant Legislative Director

Ava Archibald, EA, Principal-in-Charge of Wealth Transition Services

Shannon Lemmon, CPA Partner-in-Charge of International Tax

Choice-of-Entity, SALT Cap Workaround, Business Interest Expense and the Qualified Business Income Deduction

Wednesday, December 15 | 1 - 3 p.m. CST | 11 a.m. - 1 p.m. PST

Presenters: 

Mac Stevens, CPA, Tax Consultant

Andrea Mouw, JD, CPA, Partner-in-Charge of Accounting Methods and Periods

Adam Sweet, J.D., LL.M., Principal-in-Charge of Passthrough Entity Consulting

John Gupta, Principal-in-Charge of State and Local Tax

Mark Rogers, Principal-in-Charge of Fixed Asset Services

BONUS Session: 

To be determined based on latest tax developments.

Friday, January 14, 1 - 3 p.m.  CST | 11 a.m. - 1 p.m. PST

Up to 10 CPE Credits.

See website for more details.  ​​​​

Cost to Attend:​​​​​​$125

https://go.eidebailly.com/e/44502/edium-email-utm-content-invite/m3qhz6/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

Register for all sessions and receive the recording if you cannot attend.

​​

​​​​

						 webinars@eidebailly.com

mailto:webinars@eidebailly.com

Additional Information: These are Group-Internet Based Webinars. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Amy DeGeorge

mailto:adegeorge@eidebailly.com?subject=Question%20regarding%20an%20event%20on%20www.eidebailly.com

.​​​​​​​

mailto:webinars@eidebailly.com

						WHAT INSPIRES YOU, INSPIRES US.

https://go.eidebailly.com/e/44502/EideBailly/m3qhz8/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

https://go.eidebailly.com/e/44502/EideBailly-/m3qhzb/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

https://go.eidebailly.com/e/44502/company-eide-bailly-llp/m3qhzd/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

https://go.eidebailly.com/e/44502/EideBaillyLLP/m3qhzg/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

https://go.eidebailly.com/e/44502/user-EideBailly-featured/m3qhzj/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

https://go.eidebailly.com/e/44502/about-us-blog-list/m3qhzl/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

						Eide Bailly LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org

https://go.eidebailly.com/e/44502/2021-10-25/m3qhzn/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g

						Questions and information from this publication can be submitted to your Eide Bailly representative.  Questions regarding newsletters and eidebailly.com should be sent to webmaster@eidebailly.com

mailto:webmaster@eidebailly.com

.  To request reprints of this publication, please send a written request to reprintrequests@eidebailly.com

mailto:reprintrequests@eidebailly.com

.  Our intention for this email to share valuable information with you. If you find that our communications are not doing such, you may click here to manage your preferences.

https://go.eidebailly.com/email-preference-center?ehash=5f32341a7ec6cad291c3cf34f3efa772e48ad1b8121a69ee62a93801cea30ecd&amp;email_id=884091087&amp;epc_hash=AebvDXvQYjQueI1hX2awkJWHwKc2gM7l0hFLNptvdV0

						Eide Bailly LLP 4310 17th Ave. S., Fargo, ND 58103

			 



--B00YBAHRidh3=_?:
Content-Type: text/html;
	charset="utf-8"
Content-Transfer-Encoding: 8bit

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en"><head><meta http-equiv="Content-Type" content="text/html;" /><title></title></head><body style="font-family:  Arial, sans-serif; font-size: 12px">
<!-- [if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><!-- [if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" ></o:shapedefaults>
</xml><![endif]--><!-- [if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" ></o:idmap>
</o:shapelayout></xml><![endif]-->
<div class="WordSection1">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" width="600">
	<tbody width="600">
		<tr>
			<td colspan="5" style="padding: 0in;" class=""><a href="https://go.eidebailly.com/e/44502/edium-email-utm-content-invite/m3qhz6/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="Fall Federal Tax Update " border="0" height="150" src="https://go.eidebailly.com/l/44502/2021-10-22/m3qhfb/44502/1634928782LdO2ibTM/Header_Fall_Federal_Tax_Update_2021.jpg" style="width: 600px; border-width: 0px; border-style: solid; height: 150px;" width="600"></a></td>
		</tr>
		<tr><!--- start mega wrapper --->
			<td>
			<table>
				<tbody>
					<tr>
						<td rowspan="30" width="21" class="">&nbsp;</td>
						<td width="555" class=""><!--- start Body Table  --->
						<table>
							<tbody>
								<tr>
									<td colspan="3" class=""><!-- ----Space verticle -----></td>
								</tr>
								<tr>
									<td colspan="3" class="">
									<p style="font-family: arial; font-size:15px;"><span style="font-size:20px;"><span style="font-family:Calibri,sans-serif"><span style="color:black"><b><span style="font-family:&quot;Arial&quot;,sans-serif">Federal Tax&nbsp;Update&nbsp;</span></b></span></span></span><br>
									<span style="font-size:12pt"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-family:&quot;Arial&quot;,sans-serif">As the challenges of the pandemic have continued into 2021, so has the need for individuals and businesses to remain current on new tax rules and regulations. Our Federal Tax Update includes a comprehensive review of the changes that have occurred so far this year, as well as an examination of the proposed tax law changes that may affect both individuals and businesses if passed into law this fall.</span></span></span><br>
									<br>
									<span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">We are offering this update as a series of virtual workshops. Please join us for one or all five workshops.</span></span></p>

									<hr>
									<p style="font-family: arial; font-size:15px;"><span style="font-size:18px;"><strong>​​​​​​<span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-family:&quot;Arial&quot;,sans-serif">Tax Planning Tips, Limitations on Business Losses, Claiming the Employee Retention Credit and Other Payroll Tax Credits</span></span></span></strong></span><br>
									<span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><strong><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Friday, November 5 | 1 - 3 p.m.&nbsp; CDT | 11 a.m. - 1 p.m. PDT</span></span></strong><br>
									<br>
									​​​​​<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Presenters:&nbsp;</span></span></b></span></span></span><br>
									<span style="font-size:12pt"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black">Andrea Mouw, JD, CPA, Partner,&nbsp;Accounting Methods and Periods<br>
									Joe Kristan, CPA, Partner<br>
									Mac Stevens, CPA, Tax Consultant<br>
									Jim Donovan, CPA, Partner<br>
									Angie Ziegler, CPP, National BOS Sr Manager</span></span></span></span></p>

									<p><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><strong><span style="font-size:18px;">Qualified Opportunity Zones, PPP Forgiveness, Accounting Methods and IRS Audit Update</span><br>
									​​​​​</strong></span></span><b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Wednesday, November 17</span></span></b><strong><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"> | 1 - 3 p.m. CST | 11 a.m. - 1 p.m. PST</span></span></strong><br>
									<br>
									<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Presenters:&nbsp;</span></span></b></span></span></span><br>
									<span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black">Adam Sweet, J.D., LL.M., Principal, Passthrough Entity Consulting<br>
									Ben Peeler, J.D., CPA, LL.M., Partner, IRS Tax Controversy Services<br>
									Andrea Mouw, JD, CPA, Partner, Accounting Methods and Periods</span></span></span></p>

									<p><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="font-size:18px;"><strong>Tax Legislation Update: Proposals and Enactments from Capitol Hill</strong></span></span></span><br>
									<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Wednesday, December 1 |&nbsp;1 - 3 p.m. CST&nbsp;</span></span></b><strong><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">| 11 a.m. - 1 p.m. PST</span></span></strong></span></span></span><br>
									<br>
									<span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Presenters:&nbsp;</span></span></b></span></span></span><br>
									<span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black">Mel Schwarz, JD, CPA, Director of Legislative Affairs<br>
									Jay Heflin, Assistant Legislative Director<br>
									Ava Archibald, EA, Principal, Wealth Transition Services<br>
									Shannon Lemmon, CPA, Partner, International Tax</span></span></span></p>

									<p><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="font-size:18px;"><strong>Choice-of-Entity, SALT Cap Workaround, Business Interest Expense and the Qualified Business Income Deduction</strong></span></span></span><br>
									<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Wednesday, December 15 | 1 - 3 p.m. CST&nbsp;</span></span></b><strong><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">| 11 a.m. - 1 p.m. PST</span></span></strong><br>
									<br>
									<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Presenters:&nbsp;</span></span></b></span></span></span><br>
									<span style="font-size:12pt"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black">Mac Stevens, CPA, Tax Consultant<br>
									Andrea Mouw, JD, CPA, Partner, Accounting Methods and Periods<br>
									Adam Sweet, J.D., LL.M., Principal, Passthrough Entity Consulting<br>
									John Gupta, Principal, State and Local Tax<br>
									Mark Rogers, Principal,&nbsp;Fixed Asset Services</span></span></span></span></p>

									<hr>
									<p><span style="font-size:18px;"><span style="font-family:Calibri,sans-serif"><span style="color:black"><b><span style="font-family:&quot;Arial&quot;,sans-serif">BONUS Session:&nbsp;</span></b></span></span></span><br>
									<span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:16px;"><em><strong><span style="font-family:&quot;Arial&quot;,sans-serif">To be determined based on latest tax developments.</span></strong></em></span><br>
									<b><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Friday, January 14, 1 - 3 p.m. &nbsp;CST&nbsp;</span></span></b><strong><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">| 11 a.m. - 1 p.m. PST</span></span></strong></span></span></span></p>

									<hr>
									<p style="font-family: arial; font-size: 15px; text-align: center;"><img alt="" border="0" height="35" src="https://go.eidebailly.com/l/44502/2017-11-29/kfwd2l/44502/158893/CPE_blue.jpg" style="width: 35px; height: 35px; border-width: 0px; border-style: solid;" width="35"><br>
									<span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="font-family:Arial,Helvetica,sans-serif;"><strong>Up to 10 CPE Credits.</strong></span><br>
									<em><span style="font-family:Arial,Helvetica,sans-serif;">See website for more details.&nbsp;&nbsp;</span></em></span></span></span></span></span>​​​​</p>

									<hr>
									<p style="font-family: arial; font-size: 15px; text-align: center;"><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-family:&quot;Arial&quot;,sans-serif"><img alt="" border="0" height="35" src="https://go.eidebailly.com/l/44502/2017-11-29/kfwd2q/44502/158895/cost_blue.jpg" style="width: 35px; height: 35px; border-width: 0px; border-style: solid;" width="35"></span><br>
									<span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Cost to Attend:​​​​​​$125</span></span></span></span></span><br>
									<br>
									<a href="https://go.eidebailly.com/e/44502/edium-email-utm-content-invite/m3qhz6/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><span style="font-size:16px;"><span style="font-family:Arial,Helvetica,sans-serif;"><em><img alt="" border="0" height="56" src="https://go.eidebailly.com/l/44502/2017-11-30/kfxccs/44502/159035/Button_Register_gold_2017.png" style="width: 180px; height: 56px; border-width: 0px; border-style: solid;" width="180"></em></span></span></a><br>
									<em><span style="font-size:11pt"><span style="font-family:Calibri,sans-serif"><span style="color:black"><span style="font-size:12.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif">Register for all sessions and receive the recording if you cannot attend.</span></span></span></span></span></em><br>
									​​</p>
									</td>
								</tr>
								<tr>
									<td><!--- start event details --->
									<table align="center" width="100%">
										<tbody>
										</tbody>
									</table>
									</td>
								</tr>
								<!--- end event details --->
							</tbody>
						</table>
						<!----End body Table --->

						<hr></td>
					</tr>
					<tr>
						<td colspan="2" class="">
						<p style="text-align: center; font-family: arial;"><img alt="" border="0" height="35" src="https://technologyconsulting2.eidebailly.com/l/44502/2017-11-29/kfwd2v/44502/158899/questions_blue.jpg" style="border-width: 0px; border-style: solid; width: 35px; height: 35px;" width="35">​​​​<br>
						&nbsp;<strong><span style="font-size:11.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black"><a href="mailto:webinars@eidebailly.com" style="text-decoration:none;color:blue;">webinars@eidebailly.com</a></span></span></span></strong></p>

						<hr>
						<p style="font-family: arial; font-size: 15px;"><span style="font-size:12px;"><span style="line-height:15.75pt"><span style="font-family:Calibri,sans-serif"><strong><span style="border:none windowtext 1.0pt; font-family:&quot;Arial&quot;,sans-serif; padding:0in"><span style="color:#424242">Additional Information:&nbsp;</span></span></strong><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:#424242"><span style="font-variant-ligatures:normal; text-align:start"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="float:none">These are Group-Internet Based Webinars. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact&nbsp;</span></span></span></span></span><strong><a
href="mailto:adegeorge@eidebailly.com?subject=Question%20regarding%20an%20event%20on%20www.eidebailly.com" style=" text-decoration:none;color:blue;"><span style="color:#0a5d67">Amy DeGeorge</span></a></strong></span></span><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:#424242"><span style="font-variant-ligatures:normal; text-align:start"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="float:none">.</span></span></span></span></span></span></span></span></span></span><strong><span style="font-size:11.0pt"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:black"><a href="mailto:webinars@eidebailly.com" style="color:blue; text-decoration:underline"><span style="color:#0d6a71"><span
style="font-size:12px;">​</span>​​​​​​</span></a></span></span></span></strong></p>

						<hr></td>
					</tr>
					<tr>
						<td align="center" class=""><strong style="color: rgb(254, 189, 17); font-family: arial; font-size: 20px; font-weight: 700;">WHAT INSPIRES YOU, INSPIRES US.</strong></td>
					</tr>
					<!--- social bar --->
					<tr align="center">
						<td>
						<table>
							<tbody>
								<tr align="center">
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/EideBailly/m3qhz8/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmds/44502/129669/facebookpng.png"></a></td>
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/EideBailly-/m3qhzb/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmdv/44502/129671/Instagrampng.png"></a></td>
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/company-eide-bailly-llp/m3qhzd/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmdx/44502/129673/Linkedinpng.png"></a></td>
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/EideBaillyLLP/m3qhzg/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmf2/44502/129677/Twitterpng.png"></a></td>
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/user-EideBailly-featured/m3qhzj/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmf4/44502/129679/YTpng.png"></a></td>
									<td style="width: 14%;" class=""><a href="https://go.eidebailly.com/e/44502/about-us-blog-list/m3qhzl/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g"><img alt="" border="0" height="20" src="http://technologyconsulting2.eidebailly.com/l/44502/2017-01-23/gssmdq/44502/129667/blogpng.png"></a></td>
								</tr>
							</tbody>
						</table>
						</td>
					</tr>
					<tr>
						<td class="">
						<div>
						<p class="MsoNormal" style="margin-bottom: 12pt;"><!--[if gte vml 1]><v:shape id="Picture_x0020_4" o:spid="_x0000_s1026" type="#_x0000_t75" alt="CPE" style='position:absolute;margin-left:0;margin-top:0;width:56.25pt;height:50.25pt;z-index:251660288;visibility:visible;mso-wrap-style:square;mso-width-percent:0;mso-height-percent:0;mso-wrap-distance-left:3.75pt;mso-wrap-distance-top:3.75pt;mso-wrap-distance-right:3.75pt;mso-wrap-distance-bottom:3.75pt;mso-position-horizontal:left;mso-position-horizontal-relative:text;mso-position-vertical:absolute;mso-position-vertical-relative:line;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;mso-height-relative:page' o:allowoverlap="f">
<v:imagedata src="https://mlsvc01-prod.s3.amazonaws.com/53b538fe001/cd31dcc0-1042-4f13-a8e5-7c2f80464863.gif" ></v:imagedata>
<w:wrap type="square" anchory="line"></w:wrap>
</v:shape><![endif]--><!--[if !vml]--><img align="left" alt="CPE" height="67" hspace="5" src="https://mlsvc01-prod.s3.amazonaws.com/53b538fe001/cd31dcc0-1042-4f13-a8e5-7c2f80464863.gif" v:shapes="Picture_x0020_4" vspace="5" width="75"><!--[endif]--><br>
						<span style="color: black; font-family: Arial; font-size: 10px;">Eide Bailly LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:</span><a href="https://go.eidebailly.com/e/44502/2021-10-25/m3qhzn/884091087?h=QQJUf_4E5a1-nSyPF8aC6cgM6MoKjU68_EEqGib5j9g" target="_blank"><span style="color: black; font-family: &quot;Arial&quot;,sans-serif; font-size: 8pt; text-decoration: none;"> www.learningmarket.org</span></a></p>
						<span style="font-family: &quot;Arial&quot;,sans-serif; font-size: 8pt;"><o:p></o:p></span></div>

						<div align="center">
						<p style="font-family: arial; font-size: 10px;"><br>
						Questions and information from this publication can be submitted to your Eide Bailly representative.&nbsp; Questions regarding newsletters and eidebailly.com should be sent to <a href="mailto:webmaster@eidebailly.com">webmaster@eidebailly.com</a>.&nbsp; To request reprints of this publication, please send a written request to <a href="mailto:reprintrequests@eidebailly.com">reprintrequests@eidebailly.com</a>.&nbsp; Our intention for this email to share valuable information with you. If you find that our communications are not doing such, you may <a href="https://go.eidebailly.com/email-preference-center?ehash=5f32341a7ec6cad291c3cf34f3efa772e48ad1b8121a69ee62a93801cea30ecd&amp;email_id=884091087&amp;epc_hash=AebvDXvQYjQueI1hX2awkJWHwKc2gM7l0hFLNptvdV0">click here to manage your preferences.</a><br>
						Eide Bailly LLP 4310 17th Ave. S., Fargo, ND 58103</p>
						</div>
						</td>
					</tr>
				</tbody>
			</table>
			</td>
			<td width="24" class="">&nbsp;</td>
		</tr>
	</tbody>
</table>
<!--- end mega wrapper ---></div>
</div>
<img alt="" src="https://go.eidebailly.com/r/44502/1/884091087/open/1" /><style data-ignore-inlining>@media (prefers-color-scheme: dark) { #_t::before {content:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?rd&d=[UNIQUE]');}} @media (prefers-color-scheme: light) { #_t::before {content:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?rl&d=[UNIQUE]');}} @media print{ #_t {background-image:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?p&d=[UNIQUE]');}} div.OutlookMessageHeader {background-image:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?f&d=[UNIQUE]')} table.moz-email-headers-table {background-image:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?f&d=[UNIQUE]')} blockquote #_t {background-image:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?f&d=[UNIQUE]')} #MailContainerBody #_t {background-image:url('https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?f&d=[UNIQUE]')}</style><div id="_t"></div>
<img src="https://xnr1o5qj.emltrk.com/v2/xnr1o5qj?d=[UNIQUE]" width="1" height="1" border="0" alt="" /></body></html>

--B00YBAHRidh3=_?:--