Page 15 - News Report - די צייטונג
P. 15
S REPORT FRIDAY, JANUARY 9-11, '19 • • ·"ÁÈÉ ,¯° 'ç ,±¯·¸¸Çà ±¿´·¸¸Å ¸²
FinancialCents 4
Q What are the biggest benefits ºÂĵ»¸ÄÊĔ Á·Æ º»ÊË ² ÁÄ··Ä´ ¼»·² Áò¾ËÄ´ º³»»¾³Ê²Æ ´Â·Ê»´ÄÊ Ä¾²ÊĵÄÆ
of maintaining a Giving Account Á¸»»·· ·È ,ĸ²³ Á»»¸ Á´»ºÃÄƲ³ ·È ĔÀ²Êº Á»»² ¸»·¾³ ³»¾·È Á·² ¶³»Ã Á»»² ³»¾·È
with a DAF? ¸² ¿»² ÁÈ»ºË ò·· ÊIJɻÊÄÀ² »µ Ê²Æ ºË»Â Á¾»·· Áº²ÊɲÀĵ »µ ¾»»·· ,¶³»Ã
² º²¶ ÊÄ ¸² ,ÅÀ²É Á»»¸ º»À Á² º»»´ ÊÄ
A Donor-advised funds (DAF) like The OJC Fund »·¸² ºÊ»ÆÊ²Æ ÊÄ Ã²··Ê²Æ ´Â·´»º½Äʲ³ .º»»ÉÊĽ»¸ Ç»ÂÄÊ´ Ê²Æ º¾Ä´ Á³Ä´
manages your donations (cash, stocks, and òµ ¾»»·· òµ º·º ÊÄ ¸² ,ºÂ²·· »µ Ê²Æ ºÈ·ÂĴû·² ¼»·² º²¶ ºÂĵ»¸ÄÊĔ Êĵ
other assets) on your behalf. Even after deposit, Ã'ɾ²Æ ¿Äµ Á·Æ ÁÃÄÊĺ»² »µ Á»² ¸»² ² ÁÄ·· 26 ÊijÀÄÈĵ Á·Æ Ä»µÄ´²Êº »µ
you retain the right to advise them over how, ¸»² Ä»Âʲƻ¾²É Á»² Á²Àû¾²Ĕ Ĵ·»
when, and to which charities to give. The .º»»ÉÊĽ»¸ Á¾²´Ä¾À·² Á² ¼Ê·µ Áʲ··Ä´ ºÄ'´Ê¶'Ä´
benefits to you are many: Äɲº º²¶ ÊÄ »È Áĸ ÁÄÀ ºÄ·· ºÈ»² ¸² ºÂʲ··Ä´ º²¶ ĔÀ²Êº Á·² ,ºÂ²Ê´»À»²
Á²º·ÈÆ»·² ºÆ²¶Ä´ º²¶ ÊÄ Ã²·· º½»»ÊÊÄ Ã³ľ ÄÊÄ»»º ÁÊÄ·· ´²º ¼²Â ´²º
• You get a full, instant tax deduction no Á³²¶ ò·· »µ ¼Ê·µ Áº»ÂËÊ²Æ ´»º»»È»ÊÆ
matter in which years funds are distributed .ɾ²Æ ¿·È ĵÄÊ ÄË»º²À²Êµ Á»»¸ º»À º²¶ ÊÄ Á·² ÁÈ»ÂÄÊ´ ÄÊĸ·² ºÈľʲÆ
º¾²¶ ɾ²Æ òµ »È Áĸ ÁÄÀ ÁÄ·· ºÈ»² ÃÄ .ýÄÊ³Ê²Æ Ê²Ĕ ² ¼²Â ºÂ½ÄÊĴû·²
• You avoid capital gains and estate taxes on »µ »»³ ³ÈÀ û¸»ÊÉ ² ¸»² ÃÄ ¸² Äɲº ÁÄ·· ,Áʲ··Ä´ Á¸»··Ä´Â² ´Â²¾ Á»·Ë ¸»²
contributions of appreciated assets ʲ ÁÄÉ Ã²·· Ç»ÂÄÊ´ ÊIJɻÃÉÄÀ ¸² ºÊ»ÆÊ²Æ ºÂĵ»¸ÄÊĔ Êĵ ÊÄÀ»²
Á·² ýÄÊ³Ê²Æ ÊÄÀ ÁÄ»»´²³ ÁºÂ²Ê´»À»²
• Charity is issued with privacy and .ºÂ²·· ² ÁÄ»·³ ¼Ê·µ ÁÊÄ·· ºÄº½»¾ËÄ´ Á¸»»·· ÃÉ»ºÃ»º²ºÃ »µ ¸² ,ÁµÊ²À
confidentiality; no disclosure of your tax ÊÄ´»È»·· ÁÄ»»´²³ »»¸ ,ºÊÄÉʲÆ
returns *** ÊIJɻÊÄÀ² »·· ¾Ä·ºÂÄȲÊĔ ýÄʳʲÆ
• The DAF handles all administrative/ nqhhgx wqgjqdd gw_Bwhq .ÊÄ´Ê»³
bookkeeping duties related to your donations gq`w_ wqb nds vqdd_ º²¶ ºÂĵ»¸ÄÊĔ Êĵ »·· ¿Äµ½²Â
Á² ÁÄÀ·ÉÄ´ ¸»² ĵÄÊ Á»»¸ º´»ºÊ²ÆÄ´
• The DAF ensures your transactions are 100% ĻȲºÊ²Ĕòʺ »µ Á·Æ Êĺ»»³Ê² »µ ÊÄÊ»Æ ÄË»º²ÊɲÀĵ »»··È »µ Á·Æ ÊÄƺÂÄ
tax-compliant and audit-proof ¿Äµ Á»² ò·· ,ĻȲʺû»Àµ² º»»¶ÊĽ»¸ ¼²ÂÊĵ Á·² »Ã²¾ÄĔ ÊÄÉ»Ĕà ,ÃÄÊ´Â²É Á»²
ò·· Êĺ½Ä·· »µ ºÂĽÄÊĴ»»Ê² ¸»² »»¸ ò·· ÊÄÀ·Ë ÊÄÊ»Æ ºÄº»Ê²Â»À º²ÂÄÃ
Answered by º»»´'À ÁÄ·· Áʻ˸²Ã²Ĕ »µ ÁÊ»¾²ºÂ²É ¸² º´ÂÄʳĴû·Ê² µ»»Ê ÄÈÊ·É Á»² Á³²¶
þ² ,Á¾²ÊºÂ²É Ä´ÂÄÊºË »µ ¼Ê·µ ·È ºË»Âʲ´ º²¶ ´Â·Ã»¾ËĔ² ´Â·Ê»´ÄÊ »µ
Abraham Roth, CPA »µ Å»·² Á»»´·ÈÆ»·Ê² ´Â·º»»ÊÄ³Ê²Æ Ç»ÂÄÊ´ ² Ê²Æ ´Â²¾Ê²Æ ¿Äµ º»À Á²º
¿Äµ Á·Æ ¼»·² Áµ»»¾ ,ÁIJ¾Ĕ²ÊÄ »µ Á·Æ ºµ»»¾ ÄÉ»ÊÄÀ² Á·² ,ºÂ²··
As the founder of Roth & Co, Abraham is highly ĵÂÄÆÄʺ²³ »µ ´Â²¾ »·· Á·² ,"Á·²µº²Ë" ºÊĵ²ÆÄ´Æ»·² º²¶ ÊÄÀ·Ë .´Â·Ã»¾ËĔ²
respected and sought-after for his decades of ,Áò¾ËÄ´ ÁÄÂĸ ÁÊ·ºÂÄ´² ´Â·Ê»´ÄÊ »µ Á¾ÄºË·ÈĔ² ºÂĵ»¸ÄÊĔ ¿Äµ
experience in consulting on variety of issues ÁÄÂĸ »»¸ .º¾²È²³ ºË»Â »»¸ ÁÄÀ·É²³ Êĵ·¸²³ ¼²ÂÊĵ ÁÄÉ ÁÄÀ Á·² ,´Â·Ã»¾ËĔ²
affecting businesses and not-for-profits, as well as Á³»»¾³ ºË»Â Áʲº »»¸ ,Ê·ºĔ ºË»Â Êij²
his unique and creative approach to solving ºÄ³Ê² »µ ·È Á»»´ Á¸·À »»¸ ,¿»»¶Êĵ»² .º»»ÉÊĽ»¸ Ç»ÂÄÊ´ Êij»² ÁľµÂ²¶Ê²Æ
problems and executing critical business decisions ² ÁÄ·· ¾Ä·ºÂÄ··Ä Á·² ,º¾²È²³À·² ·¾»Æ² ÊÄË»º²À²Êµ ² ÁÄ··Ä´ ¸»² ÃÄ
ÁÊÄ·· º´»ºÄºË²³ ºÄ·· ºÄ˸µ·³ ÊÄ»»Â Á»»´ ·È" ĔÀ²Êº ºÂĵ»¸ÄÊĔ Á·Æ ÷¾Ë²³
Open your OJC account today! ÁÄÀ·É²³ »»¸ Á¾Ä·· ,".»Ä .ÃÄ .»º" »µ Ê²Æ ¸² ÁĸĴ º²¶ ÊÄ ÁÄ·· ,"ɾ²Æ ¿·È
Á½²·· ÄÂÄƲ¾Ê²Æ »µ Ê²Æ ¼»·² º¾²È²³ º´»µ¾·Ë²³ ɾ²Æ òµ ¸² Á¸»»·· ÃĺÄɲ
718.599.1400 | admin@ojcfund.org | ojcfund.org ÁÄÀ Á·² ,´Â·Ã»¾ËĔ² ´Â·Ê»´ÄÊ »µ Å»·² ¿»²
.ºÄ³Ê²Ä´ ºÃ»¸À·² Á³²¶ »»¸ ÁÄ·· ÁÄÀ .ºÂ²·· Á»»¸ Á»² ºÊ»ÃÊĺ»² ºË»Â ¸»²
Any accounting, business or tax advice contained in this communication is not intended as a thorough, in-depth analysis of specific issues, nor a µ»À Êij² ÁÄÂĸ Êĺ½Ä·· ´Â·Ê»´ÄÊ »µ Ç»ÂÄÊ´ ²¸² Ê²Æ º»·Â ¿Äµ Á»»² ºË»Â ºÄ¸
substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. If desired, Roth & Company LLP would be pleased to perform the ÁºÄ³Ê² Á·Æ "Áʲ··Ä´ ɲÊÉ" Á·²
requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that »»¸ Á·Æ ¾²È ÊĵÂĺ»»µ²³ ² º²¶ ,ºÃ»¸À·² .ºÂ²··
Á·² ,ɲÊÉ ÁÄÂĸ »»¸ ¸² ºÊ»Â²Æľĺ»»Ê² Á»·Ë º²¶ ¼²·· Ä´»Ê²Æ ĵÂÄ
would define the scope and limits of the desired agreement. º²¶ òµ .ºÄ³Ê² Êĵ ·È ºË»Â ÁÄÀ·É »»¸ ºÂʲ··Ä´ ¾²À Ľ»¾ºÄ ĔÀ²Êº ºÂĵ»¸ÄÊĔ
ò·· »µ Ê²Æ ºÄ³Ê² »µ º½²ÀÄ´ ÊÄÊÄ··Ë ľ²Â²»È²Â ² ÁÊľÉÊĵ ÁÄÉ ÁÄÀ ¸²
ÃÄ»»Ê »µ ,ºÄ³Ê² »µ ·È ÁÄÀ·ÉÄ´ ²» ÁÄÂĸ ¿ÄÂ·Æ º¾Ä´ ÁÈ·Â Á·² »ÃÂÄ˸µÊ»·ÀÄ
ÃĻȲºÃ ¾²ÊºÂ²É º»»¶ÊĽ»¸ »µ »»³ ºË»Â½²Â ¸»² ò·· ºÄ˸µ·³ Á²´²ºÂÄĔ
¿Äµ Á·Æ Á·² ,Áʲ··Ä´ ºÊÄ´ÂÄ¾Ê²Æ ÁÄÂĸ ,ºÂ²·· ²¸² ÁÄ»·³ ·È ,Áʲ··Ä´ Á³Ä´Ä´Ã»·²
¸² Ä»Èɲ ²¸² Á·Æ ºµÄÊ'À ¸² ,Á»»¾² ¿»»³ ºË»Â½²Â ÃÄ ÊÄ º¾²¶ ¾»»··Êĵ Êij²
ºË»Â ÁÄÀ·É Á·² "ɲÊÉ ÁÄÂĸ" Êĺ»»³Ê² Áµ¾²ÀÄ´ º²¶ ¸»·¶ Äû»·· òµ ÁÄ·· .Á·º
¼»·² ºÉÄ··ÊÄ Ã²µ º²¶ ,ºÄ³Ê² »µ ·È ¿ÄÂ·Æ ÄµÄÊ ² Á»»¸ ºÄ·· º½²Â ´²ºÃ»µ ¸²
Á³¾Ä¸ ¿Äµ ÁÈ·Â ·È Êĺ»»³Ê² ÄÊĵ² Êĵ ÁÄÀ·ÉÄ´ µ¾²³ ¸»² ,ºÂĵ»¸ÄÊĔ
¼»·² Á·² ".»Ä .ÃÄ .»º" »µ »»³ »»Ã ,É»ºÉ²º ºÈ»² º½»»¾»Æ ºÄ·· ĔÀ²Êº ¸² º½²µÊ²Æ
Á·² ,ÁÊ·ºÂÄ´² ÄÂÄò¾ËÄ´ ÄÊĵ² »µ »»³ »ÃÂÄ˸µÊ»·ÀÄ Ä¾²Â²»È²Â »µ ÁÊľÉÊĵ
ÊÄ Êij² ,ºÂ²·· »µ º»·³ ÊÄ ¸² Áµ¾ÄÀ Á·²
.ÁÄÀľ³²ÊĔ ĺÃÂÊÄ ÁƲËÄ´ º²¶ ÃÄ »·¸² Á»»´ ¿»»³ Áº¾²¶Ä´ ºË»Â½²Â º²¶
»µ ¸² Áʲ··Ä´ ºÄº½»Ê²³ ¸»² ´²º»»ÊÆ .º»ÊË ÄË»º²À²Êµ ²¸² ÁÄÀÄ ¿»»³ ,º»»··
Á³²¶ ò·· Êĺ»»³Ê² ¾²È »È Áĸ ,¾¸À Á»»¸ ºÊ»³·ÊĔ ËÊĵÂÄ º²¶ ÊÄ
Á·² ɲÊÉ ÁÄÂĸ »»¸ ¸² ºÊ»Â²Æľĺ»»Ê² ÁÄÀ ¸² ɾ²Æ òµ ÁÄÀÄÊ·ºËÆ»·² ÁÄÉ ÊÄ
Áû·Ê´ ¿Äµ ·È ÁÄÀ·ÉÄ´ ºË»Â ÁÄÂĸ ¿Ä»² Áº²ÊɲÀĵ »µ Á´»µ¾·Ë²³ ¾²¸
ò¾²µ ºÄºË 2 »µ ºÂ»µ ò·· ºÊ²ĔÊ»Ä ¾²¸ ÁÄÀ ¸² Á·² ,´Â·Ã»¾ËĔ² ´Â·Ê»´ÄÊ
¸»² ,òÃÉĺ Á»² ,ºÊ²·· ºÊ²Æ Á·² Á¾²¸ »»¸ ¸² Áº²ÊɲÀĵ »µ Á·Æ ÁĴ²¾Ê²Æ
Á·Æ ´»½²Æ'3 Êĵ² º¾ÄĔ²µ Å»·² Á´»ºËÄ´ ÃÄ ¸»² ´»º»»È½»»¾´ .ºÂ²·· »µ Á³Ä´½²Â ¿»²
ÁÄÂĸ ò·· ÁºÂÄ´² ¾²È Ľ»¾ÂÄ··Ä´ »µ
¸»² ÃÄ Á·² ,Áº»»È ľ²Àʲ Á»² ɲÊÉ
FinancialCents 4
Q What are the biggest benefits ºÂĵ»¸ÄÊĔ Á·Æ º»ÊË ² ÁÄ··Ä´ ¼»·² Áò¾ËÄ´ º³»»¾³Ê²Æ ´Â·Ê»´ÄÊ Ä¾²ÊĵÄÆ
of maintaining a Giving Account Á¸»»·· ·È ,ĸ²³ Á»»¸ Á´»ºÃÄƲ³ ·È ĔÀ²Êº Á»»² ¸»·¾³ ³»¾·È Á·² ¶³»Ã Á»»² ³»¾·È
with a DAF? ¸² ¿»² ÁÈ»ºË ò·· ÊIJɻÊÄÀ² »µ Ê²Æ ºË»Â Á¾»·· Áº²ÊɲÀĵ »µ ¾»»·· ,¶³»Ã
² º²¶ ÊÄ ¸² ,ÅÀ²É Á»»¸ º»À Á² º»»´ ÊÄ
A Donor-advised funds (DAF) like The OJC Fund »·¸² ºÊ»ÆÊ²Æ ÊÄ Ã²··Ê²Æ ´Â·´»º½Äʲ³ .º»»ÉÊĽ»¸ Ç»ÂÄÊ´ Ê²Æ º¾Ä´ Á³Ä´
manages your donations (cash, stocks, and òµ ¾»»·· òµ º·º ÊÄ ¸² ,ºÂ²·· »µ Ê²Æ ºÈ·ÂĴû·² ¼»·² º²¶ ºÂĵ»¸ÄÊĔ Êĵ
other assets) on your behalf. Even after deposit, Ã'ɾ²Æ ¿Äµ Á·Æ ÁÃÄÊĺ»² »µ Á»² ¸»² ² ÁÄ·· 26 ÊijÀÄÈĵ Á·Æ Ä»µÄ´²Êº »µ
you retain the right to advise them over how, ¸»² Ä»Âʲƻ¾²É Á»² Á²Àû¾²Ĕ Ĵ·»
when, and to which charities to give. The .º»»ÉÊĽ»¸ Á¾²´Ä¾À·² Á² ¼Ê·µ Áʲ··Ä´ ºÄ'´Ê¶'Ä´
benefits to you are many: Äɲº º²¶ ÊÄ »È Áĸ ÁÄÀ ºÄ·· ºÈ»² ¸² ºÂʲ··Ä´ º²¶ ĔÀ²Êº Á·² ,ºÂ²Ê´»À»²
Á²º·ÈÆ»·² ºÆ²¶Ä´ º²¶ ÊÄ Ã²·· º½»»ÊÊÄ Ã³ľ ÄÊÄ»»º ÁÊÄ·· ´²º ¼²Â ´²º
• You get a full, instant tax deduction no Á³²¶ ò·· »µ ¼Ê·µ Áº»ÂËÊ²Æ ´»º»»È»ÊÆ
matter in which years funds are distributed .ɾ²Æ ¿·È ĵÄÊ ÄË»º²À²Êµ Á»»¸ º»À º²¶ ÊÄ Á·² ÁÈ»ÂÄÊ´ ÄÊĸ·² ºÈľʲÆ
º¾²¶ ɾ²Æ òµ »È Áĸ ÁÄÀ ÁÄ·· ºÈ»² ÃÄ .ýÄÊ³Ê²Æ Ê²Ĕ ² ¼²Â ºÂ½ÄÊĴû·²
• You avoid capital gains and estate taxes on »µ »»³ ³ÈÀ û¸»ÊÉ ² ¸»² ÃÄ ¸² Äɲº ÁÄ·· ,Áʲ··Ä´ Á¸»··Ä´Â² ´Â²¾ Á»·Ë ¸»²
contributions of appreciated assets ʲ ÁÄÉ Ã²·· Ç»ÂÄÊ´ ÊIJɻÃÉÄÀ ¸² ºÊ»ÆÊ²Æ ºÂĵ»¸ÄÊĔ Êĵ ÊÄÀ»²
Á·² ýÄÊ³Ê²Æ ÊÄÀ ÁÄ»»´²³ ÁºÂ²Ê´»À»²
• Charity is issued with privacy and .ºÂ²·· ² ÁÄ»·³ ¼Ê·µ ÁÊÄ·· ºÄº½»¾ËÄ´ Á¸»»·· ÃÉ»ºÃ»º²ºÃ »µ ¸² ,ÁµÊ²À
confidentiality; no disclosure of your tax ÊÄ´»È»·· ÁÄ»»´²³ »»¸ ,ºÊÄÉʲÆ
returns *** ÊIJɻÊÄÀ² »·· ¾Ä·ºÂÄȲÊĔ ýÄʳʲÆ
• The DAF handles all administrative/ nqhhgx wqgjqdd gw_Bwhq .ÊÄ´Ê»³
bookkeeping duties related to your donations gq`w_ wqb nds vqdd_ º²¶ ºÂĵ»¸ÄÊĔ Êĵ »·· ¿Äµ½²Â
Á² ÁÄÀ·ÉÄ´ ¸»² ĵÄÊ Á»»¸ º´»ºÊ²ÆÄ´
• The DAF ensures your transactions are 100% ĻȲºÊ²Ĕòʺ »µ Á·Æ Êĺ»»³Ê² »µ ÊÄÊ»Æ ÄË»º²ÊɲÀĵ »»··È »µ Á·Æ ÊÄƺÂÄ
tax-compliant and audit-proof ¿Äµ Á»² ò·· ,ĻȲʺû»Àµ² º»»¶ÊĽ»¸ ¼²ÂÊĵ Á·² »Ã²¾ÄĔ ÊÄÉ»Ĕà ,ÃÄÊ´Â²É Á»²
ò·· Êĺ½Ä·· »µ ºÂĽÄÊĴ»»Ê² ¸»² »»¸ ò·· ÊÄÀ·Ë ÊÄÊ»Æ ºÄº»Ê²Â»À º²ÂÄÃ
Answered by º»»´'À ÁÄ·· Áʻ˸²Ã²Ĕ »µ ÁÊ»¾²ºÂ²É ¸² º´ÂÄʳĴû·Ê² µ»»Ê ÄÈÊ·É Á»² Á³²¶
þ² ,Á¾²ÊºÂ²É Ä´ÂÄÊºË »µ ¼Ê·µ ·È ºË»Âʲ´ º²¶ ´Â·Ã»¾ËĔ² ´Â·Ê»´ÄÊ »µ
Abraham Roth, CPA »µ Å»·² Á»»´·ÈÆ»·Ê² ´Â·º»»ÊÄ³Ê²Æ Ç»ÂÄÊ´ ² Ê²Æ ´Â²¾Ê²Æ ¿Äµ º»À Á²º
¿Äµ Á·Æ ¼»·² Áµ»»¾ ,ÁIJ¾Ĕ²ÊÄ »µ Á·Æ ºµ»»¾ ÄÉ»ÊÄÀ² Á·² ,ºÂ²··
As the founder of Roth & Co, Abraham is highly ĵÂÄÆÄʺ²³ »µ ´Â²¾ »·· Á·² ,"Á·²µº²Ë" ºÊĵ²ÆÄ´Æ»·² º²¶ ÊÄÀ·Ë .´Â·Ã»¾ËĔ²
respected and sought-after for his decades of ,Áò¾ËÄ´ ÁÄÂĸ ÁÊ·ºÂÄ´² ´Â·Ê»´ÄÊ »µ Á¾ÄºË·ÈĔ² ºÂĵ»¸ÄÊĔ ¿Äµ
experience in consulting on variety of issues ÁÄÂĸ »»¸ .º¾²È²³ ºË»Â »»¸ ÁÄÀ·É²³ Êĵ·¸²³ ¼²ÂÊĵ ÁÄÉ ÁÄÀ Á·² ,´Â·Ã»¾ËĔ²
affecting businesses and not-for-profits, as well as Á³»»¾³ ºË»Â Áʲº »»¸ ,Ê·ºĔ ºË»Â Êij²
his unique and creative approach to solving ºÄ³Ê² »µ ·È Á»»´ Á¸·À »»¸ ,¿»»¶Êĵ»² .º»»ÉÊĽ»¸ Ç»ÂÄÊ´ Êij»² ÁľµÂ²¶Ê²Æ
problems and executing critical business decisions ² ÁÄ·· ¾Ä·ºÂÄ··Ä Á·² ,º¾²È²³À·² ·¾»Æ² ÊÄË»º²À²Êµ ² ÁÄ··Ä´ ¸»² ÃÄ
ÁÊÄ·· º´»ºÄºË²³ ºÄ·· ºÄ˸µ·³ ÊÄ»»Â Á»»´ ·È" ĔÀ²Êº ºÂĵ»¸ÄÊĔ Á·Æ ÷¾Ë²³
Open your OJC account today! ÁÄÀ·É²³ »»¸ Á¾Ä·· ,".»Ä .ÃÄ .»º" »µ Ê²Æ ¸² ÁĸĴ º²¶ ÊÄ ÁÄ·· ,"ɾ²Æ ¿·È
Á½²·· ÄÂÄƲ¾Ê²Æ »µ Ê²Æ ¼»·² º¾²È²³ º´»µ¾·Ë²³ ɾ²Æ òµ ¸² Á¸»»·· ÃĺÄɲ
718.599.1400 | admin@ojcfund.org | ojcfund.org ÁÄÀ Á·² ,´Â·Ã»¾ËĔ² ´Â·Ê»´ÄÊ »µ Å»·² ¿»²
.ºÄ³Ê²Ä´ ºÃ»¸À·² Á³²¶ »»¸ ÁÄ·· ÁÄÀ .ºÂ²·· Á»»¸ Á»² ºÊ»ÃÊĺ»² ºË»Â ¸»²
Any accounting, business or tax advice contained in this communication is not intended as a thorough, in-depth analysis of specific issues, nor a µ»À Êij² ÁÄÂĸ Êĺ½Ä·· ´Â·Ê»´ÄÊ »µ Ç»ÂÄÊ´ ²¸² Ê²Æ º»·Â ¿Äµ Á»»² ºË»Â ºÄ¸
substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. If desired, Roth & Company LLP would be pleased to perform the ÁºÄ³Ê² Á·Æ "Áʲ··Ä´ ɲÊÉ" Á·²
requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that »»¸ Á·Æ ¾²È ÊĵÂĺ»»µ²³ ² º²¶ ,ºÃ»¸À·² .ºÂ²··
Á·² ,ɲÊÉ ÁÄÂĸ »»¸ ¸² ºÊ»Â²Æľĺ»»Ê² Á»·Ë º²¶ ¼²·· Ä´»Ê²Æ ĵÂÄ
would define the scope and limits of the desired agreement. º²¶ òµ .ºÄ³Ê² Êĵ ·È ºË»Â ÁÄÀ·É »»¸ ºÂʲ··Ä´ ¾²À Ľ»¾ºÄ ĔÀ²Êº ºÂĵ»¸ÄÊĔ
ò·· »µ Ê²Æ ºÄ³Ê² »µ º½²ÀÄ´ ÊÄÊÄ··Ë ľ²Â²»È²Â ² ÁÊľÉÊĵ ÁÄÉ ÁÄÀ ¸²
ÃÄ»»Ê »µ ,ºÄ³Ê² »µ ·È ÁÄÀ·ÉÄ´ ²» ÁÄÂĸ ¿ÄÂ·Æ º¾Ä´ ÁÈ·Â Á·² »ÃÂÄ˸µÊ»·ÀÄ
ÃĻȲºÃ ¾²ÊºÂ²É º»»¶ÊĽ»¸ »µ »»³ ºË»Â½²Â ¸»² ò·· ºÄ˸µ·³ Á²´²ºÂÄĔ
¿Äµ Á·Æ Á·² ,Áʲ··Ä´ ºÊÄ´ÂÄ¾Ê²Æ ÁÄÂĸ ,ºÂ²·· ²¸² ÁÄ»·³ ·È ,Áʲ··Ä´ Á³Ä´Ä´Ã»·²
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