1. 1
TIMONIUM, MD • COLUMBIA, MD • BEL AIR, MD
National Health Insurance
Helps to cover the cost of some health care
-65 & over
-Disabled
-People with certain illnesses
Does not cover long term care expenses
Funded by payroll taxes and premium payments
2. 2
40 quarters of coverage through own or spouse’s
(ex-spouse) employment and age 65.
Example 1 – You are 65 and spouse is 55. You
have 40 quarters. You qualify but spouse does not
qualify until age 65.
Example 2 – You are 65 and spouse is 55. You do
not have 40 quarters but spouse does. You do not
qualify for Medicare until your spouse is age 62.
Example 3 – You wait until 67 to take
social security. You must still sign up
for Medicare at age 65. (Some
exceptions apply)
Example 4 – You take social security
benefits at age 62. You are not
eligible for Medicare until age 65.
3. 3
Initial Enrollment Period is 7 months beginning
3 months prior to turning age 65.
Apply 3 months before turning 65
Apply the month you turn 65- benefits are delayed
for one month
Apply during the 3 months after the month you
turn 65- benefits are delayed
Automatic Enrollment
May happen if you are already receiving Social Security benefits.
Annual Enrollment
If you do not sign up within the 7 month initial enrollment period
you can enroll between January 1 and March 31 each year.
Coverage starts July 1
May pay higher Part B, C or D premium for late enrollment.
Special exception for people covered under an employer group
health plan.
4. 4
Generally still apply during initial enrollment period
for at least Part A
Check with employer healthcare to coordinate
benefits- generally Medicare will be primary and
employer supplemental
Consider delaying Social Security & Medicare if you
are working and can contribute to Health Savings
Account.
If employer coverage ends you have 8 months to
sign up to avoid a penalty.
Part A – Hospital Insurance
Part B - Medical Insurance
Part C – Medicare Advantage
Part D – Prescription Drug Coverage
5. 5
Pays for inpatient hospital and
some in home health care
Pays all or some portion of
skilled nursing care for first 100
days. After 100 days Medicare
does not cover.
Does not cover long-term care,
doctor visits or emergency
room visits
Cost
Free if you meet the 40 quarters
Can be purchased, $407 per month in 2015
If you buy Part A, generally you must also buy
Part B
6. 6
Covers medically necessary services
Doctor visits, labs, ambulance, outpatient care and
home health services
Medical equipment (wheelchairs, walkers, etc.)
Preventive services including free annual wellness
exam
Generally pays 80% of most services, 100% of lab fees
and vaccines
Cost
Monthly premium – currently $104.90
Increased premium if modified adjusted gross income is above
$85,000 single or $170,000 married filing jointly. Depending on
income premium ranges from $140 to $339 monthly
If income drops you can request a reconsideration of the
premium amount paid
Part B deductible $147 annually.
7. 7
One plan covers same as Part A and Part B coverage and
may have additional benefits similar to supplemental plan
Similar to HMO or PPO
Provided by private insurance companies approved by
Medicare
Covers costs within limits not covered by Part A and Part B
Cost is about $50 monthly in addition to Part A and B cost
May cause loss of employer/union coverage
Must have Medicare Part A and B, or C.
Cost vary depending on plan
chosen and income. Average for
2014 is $40 per month
Late Enrollment Penalty – If at any time after the initial
enrollment period is over there is a period of 63 days or
more when you do not have creditable prescription drug
coverage you will pay a penalty when enrolling in Part D.
Based on how many months you go without coverage.
October 15 – December 7 annually – can make changes to
plan
8. 8
MONTHLY
PREMIUM
VARIES
AVERAGE
$38
MONTH
YEARLY
DEDUCTIBLE
$320
COPAYMENT
Taxpayer pays
copayment until
total combined
amount plus the
deductible
reaches $2960.
Medicare pays
75% of costs.
COVERAGE
GAP
Taxpayer pays
45% discount
on covered
brand
prescription
drugs and pays
65% of the
plan’s cost for
covered
generic drugs
until total
amount paid
for drugs
reaches $4700
CATASTROPHIC
COVERAGE
Pay only a small
copayment for
each drug until
end of year .
Medicare Part D Extra Help -Medicare program to
help people with limited income and resources to
pay Medicare prescription drug costs.
Medicare Savings Program –
State programs that help people
with limited income and resources
to pay Medicare premiums,
deductibles and copayments.
9. 9
Supplemental plan to provide
additional medical insurance
for expenses not covered by
Medicare.
Must be enrolled in Medicare
Part A and B.
Designed for low income taxpayers.
Varies per state
Pays medical costs if you have limited resources
income.
Covers nursing home costs
Must spend down assets
10. 10
40 Quarters - Maximum of 4 per year
In 2015 - $1,220 per Quarter or $4,880
In 2015, if you earn $4,880 in January, and stop working
- still earn 4 Quarters
If you earn $10K in 2015, no additional benefit for
qualifying (still 4 quarters) but might help in calculating
your benefit
Applies to be eligible for Medicare
11. 11
To Receive Benefits on Your Account
◦ You Qualify (40 Quarters)
◦ Age 62 or Over - or Disabled
To Receive Benefits by Drawing on Someone Else's Account
(i.e., Spouse, Parent, Ex-Spouse)
◦ They Qualify (40 Quarters)
◦ They Must be Dead, Disabled or Drawing Benefits
Draws on own account
Draws on spouse if:
◦ Still Married
◦ Age 62 or Older
Spouse is Drawing and You Have a
Child Under 16 in Your Care
12. 12
Draws on own account
Draws on ex-spouse if:
◦ Married 10 years
◦ Not Married at age 60
◦ Divorced 2 years
◦ Age 62, regardless if Ex-Spouse is Drawing
◦ Age 60, Ex-Spouse Dead
Draws on own account
Draws – on deceased spouse if:
◦ Age 60, if disabled at 50
Any Age - Caring for Dependent Child <16 years or
Disabled
13. 13
Born: 9/25/44
Married for 19 years to D.
Luker (Born in 1956)
In 1999, married Catherine
Zeta-Jones (Born in 1969)
Two children born in 2000
& 2003
Children <18 years or <19 years in High
School
Dependent Parents, Step-Child, Adopted
Children & Grandchildren
14. 14
Paid in the following order:
◦ First - Paid to widow(er)
◦ Second - Children qualified for benefits on
deceased worker (usually under 18 years of
age)
Can collect at any age
No reduction in benefit
Disabled before age 24 - six quarters in the three years before
disability began
Disabled from age 24-30 - quarters for working half the time
between age 21 and the time of disability
Disabled at 31 or older - Number quarters needed depends on age
and the worker must have earned 20 quarters in the 10 years
immediately before disability began (unless the worker is blind)
15. 15
Disabled at Age Quarters Needed Disabled at Age Quarters Needed
31-42 20 52 30
44 22 54 32
46 24 56 34
48 26 58 36
50 28 60 38
62 or older 40
Disability (as defined by Social Security) : The inability
to engage in any Substantial Gainful Activity by reason
of any medical determinable physical or mental
impairment which can be expected to last for a
continuous period of period of not less than 12
months.
Substantial Gainful Activity is defined as earnings of
$1,090 per month (or $1,820 if blind) in 2015 in any
work whether or not it is the work you were
accustomed to. This is sometimes referred to as the
severity rule.
16. 16
John lost his ability to perform his job because of a
serious illness. He can never again perform the job he
is accustomed to. However, he can perform a part-
time job making $1,200 a month.
When John applies for Social Security Disability his
claim is denied. He is considered to be able to
perform a substantial gainful activity meaning he
cannot meet the definition of disability.
Spouse if age 62 or older unless spouse's own social
security benefit is greater than half the worker's benefit
Spouse at any age if caring for the worker's child and the
child is under age 16 or is disabled and receiving Social
Security benefits
Unmarried children, if they are:
◦ Under age 18
◦ Age 18 or 19 if a full-time elementary
or secondary school student
◦ Age 18 or older and disabled, if the
disability started before age 22
17. 17
Was married to worker at least 10 years,
Is unmarried and at least age 62, and
Is not individually entitled to a retirement or
disability benefit over half the worker's
benefit
Long Term Disability only
5 month waiting period before
benefits begin
Must be totally disabled
◦ For at least one year, or
◦ Expect to result in death
Applicant may get retroactive payments for up to 12 months
When on disability, the taxpayer qualifies for Medicare after 24
months or with chronic kidney failure or Lou Gehrig's disease
◦ For at least one year, or
◦ Expect to result in death
18. 18
Highest 35 years for Social Security
Benefit of replacing a "zero wage" in the
highest 35 years.
10 11 17 34 35
YEARS WORKED
MONTHLYBENEFIT
Taxpayer averages earnings of $11,500 per year
19. 19
Do you qualify to collect under your spouse’s
Social Security?
If you qualify, will the benefit under your spouse
be greater than your own benefit?
Is going back to work for another year worth the
expenses (such as payroll taxes)?
Is going back to work for another year worth the
value of your time?
Website to Check Statements:
www.ssa.gov/mystatement
1out of every 7 statements are wrong
Statute of Limitations for correction of errors
1) Re-Issue W-2's – No Statute
2) Self-Employed – 3 years
3) Watch Filing Past or Late Tax Returns
20. 20
Earnings Potential from age 62 to FRA (full retirement age)
Financial Need
Personal Health of the Individual
Family Health History
Marital Status
Other Retirement Assets or Income Sources
21. 21
Age 62 - 65 (reduced benefit with earnings limit)
Age 66 - 67 (full retirement age – varies)
Age 67 – 70 (earn additional delayed retirement credits)
Widow/Widower – Age 60 unless disabled, then age 50
Age to Receive Full Social Security Benefits
Year of Birth Full retirement age
1943-1954 66
1955 66 and 2 months
1956 66 and 4 months
1957 66 and 6 months
1958 66 and 8 months
1959 66 and 10 months
1960 and later 67
NOTE: People who were born on January 1 of any year should refer to
the previous year.
22. 22
Year of Birth Full Retirement Age
Payment Reduction % at
Age 62
1937 or earlier 65 80.0%
1938 65 + 2 months 79.2%
1939 65 + 4 months 78.3%
1940 65 + 6 months 77.5%
1941 65 + 8 months 76.7%
1942 65 + 10 months 75.8%
1943 – 1954 66 75.0%
1955 66 + 2 months 74.2%
1956 66 + 4 months 73.3%
1957 66 + 6 months 72.5%
1958 66 + 8 months 71.7%
1959 66 + 10 months 70.8%
1960 and later 67 70.0%
Average benefit – all retired workers - $1,306
Average benefit – married couple both
receiving benefits - $2,140
Maximum benefit – single $2,663
1.7% COLA
25. 25
10. Buy a tablet computer. These lightweight, inexpensive alternatives to laptop
computers can offer you access to the Web so you can send e‐mails, keep up
with family and friends on Facebook and even watch movies. Kiplinger's pick for
"best tech value" for a tablet is the Amazon Fire HD 6. The 8GB model sells for
$99. Invest another $99 for a year's worth of Amazon Prime service so you can
stream movies and TV shows from Amazon.
11. Preserve old photos. Scanning photos allows you to create digital copies that
you can easily organize, archive and share with family. Good scanners start at
about $200.
12. Fund a Roth IRA for your grandchild. Give your grandchild a jumpstart on
retirement savings by helping him or her open a Roth IRA. Children of any age with
earned income from a job ‐‐ even if it's from lawn mowing or babysitting ‐‐ can
contribute to a Roth. Schwab will let a parent open a custodial IRA for a minor for
just $100. If you contribute just the $264 in extra Social Security benefits you get in
2015 and not a cent more, that amount will grow to $5,735 in 40 years (assuming
an 8% return).
Maximum Taxable Earnings Each Year
1937-50 $3,000 1978 $17,700 1990 $51,300 2002 $84,900
1951-54 $3,600 1979 $22,900 1991 $53,400 2003 $87,000
1955-58 $4,200 1980 $25,900 1992 $55,500 2004 $87,900
1959-65 $4,800 1981 $29,700 1993 $57,600 2005 $90,000
1966-67 $6,600 1982 $32,400 1994 $60,600 2006 $94,200
1968-71 $7,800 1983 $35,700 1995 $61,200 2007 $97,500
1972 $9,000 1984 $37,800 1996 $62,700 2008 $102,000
1973 $10,800 1985 $39,600 1997 $65,400 2009-
2011
$106,800
1974 $13,200 1986 $42,000 1998 $68,400 2012 $110,100
1975 $14,100 1987 $43,800 1999 $72,600 2013 $113,700
1976 $15,300 1988 $45,000 2000 $76,200 2014 $117,000
1977 $16,500 1989 $48,000 2001 $80,400 2015 $118,500
26. 26
For those who are married filing separately, 85% of Social
Security benefits are fully taxable at any income level.
Tax free in MD and most other states
Taxpayer who is…….
Percentage of benefits that are taxable…
50% 85%
Single or Head-of-Household
Over $25,000 Over $34,000
Married filing joint
Over $32,000 Over $44,000
Delay benefits till age 70 and begin drawing from taxable
IRAs or taxable annuities after age 59 ½
Convert taxable IRAs to Roth IRAs before collecting
Sell significantly appreciated property in 2014 before
collecting
For longer-term non-IRA investments consider using tax-
deferred annuities
Consider investing a portion of taxable IRAs in fixed-income
investments and a portion of after-tax investments in
equities.
27. 27
In 2015, can earn up to $15,720 in earned income with no benefit reduction
Social security benefit is reduced by $1 for every $2 of earned income
beyond $15,720
Earned income includes wages and net earnings from self employment.
Does not include pensions, annuities or investment income
Earnings Test during the First Partial Year:
◦ Earned income prior to collecting is not counted; Earnings test is applied
on a monthly basis ($1,310 per month) for the remainder of first year
Earnings Test in the Year FRA is Reached:
◦ Earnings limit is increased to $41,880 before reduction applies and
reduction is $1 for every $3 of earned income over the limit. Limit only
applies to months before reaching FRA
Assumptions:
◦ Single Benefit at FRA - $2,513
◦ Benefit at age 62 is 75% of FRA - $1,885
◦ Benefit at age 70 is 32% higher than FRA - $3,317
◦ 85% of Benefits will be taxed at 28%
◦ Rate of Return is 1%
◦ COLA (Inflation) is 2%
28. 28
Breakeven Analysis:
Age 79 is the breakeven age when comparing benefits at Age 62 vs. Age 66
Age 84 is the breakeven age when comparing benefits at Age 66 vs. Age 70
Age
Cumulative After Tax Dollars
62 66 70
75 $278,050 $254,128 $193,252
80 $397,574 $401,357 $372,794
85 $529,538 $563,909 $571,023
90 $675,237 $743,380 $789,883
95 $836,100 $941,531 $1,031,523
Spousal Benefits – When can or should we
begin?
◦ A non-working spouse can collect a spousal
benefit equal to ½ of the worker’s benefit based
on earnings of their working spouse when the
worker applies for their own benefit.
◦ A working spouse can collect a spousal benefit
when their spouse applies for benefits if ½ of
their spouse’s benefit is greater than their own
benefit.
◦ Caution – Spousal benefits are subject to the
earnings test and are based on the earnings of
the person receiving the benefits.
29. 29
File and Suspend – Can or should my spouse begin
receiving benefits?
◦ Allows working spouse at FRA to apply for benefits and
immediately suspend so benefits can continue to
accumulate 8% per year to age 70
◦ Allows non-working or lower-earning spouse to collect
spousal benefit on worker’s earnings record at worker’s
FRA
File and Suspend - When to utilize this option?
o Assuming the retirement benefit is not needed, this
option should be used in most situations with a wage
earner and a non-working spouse
o Also should be considered when the lower-earning
spouse’s lifetime earnings are significantly less than the
higher-earning spouse’s
30. 30
*this technique is a way to maximize Social Security for working couples who have reached FRA
Restricted Application Procedure - Assuming “you” are the higher earner:
1. Your spouse receives their “own” SS retirement payments before FRA, at
FRA, or later.
2. At age 66 (or later), you file for “spouse” benefits on your spouse’s record.
You do not file.
3. At 70 (or earlier), you file for your “own” benefits. Delayed Retirement
Credits have escalated Your retirement benefits, up to 132% at age 70.
a-the new retirement payments will eliminate the previous “spouse” payments you received, since
your own payment is higher.
b-your spouse can now file for spouse benefits on your record, if that would result in a raise.
4. The long-term effect is that the 132% payments continue throughout your
life. The surviving Spouse will also get the 132% payment, no matter who
dies first, so the higher payment will continue for the joint life of the
couple.
Harry and Sally both work and are eligible for their own SS retirement
benefits. Each is eligible for $1,000 per month at FRA. Harry has a lower life
expectancy.
At 66, Sally files for SS retirement and gets $1,000 per month. Harry files a
“restricted application” for spouse benefits on Sally’s work record, limiting
the scope of the application to spouse benefits only. Harry gets $500 per
month as a spouse. While Harry draws as a spouse, DRC’s are augmenting
his own retirement benefit every month.
At 70, Harry files his own retirement claim. Harry gets 132%, or $1,320 per
month, because of maximum DRC’s. Harry’s $500 spouse payment stops
because of entitlement to the higher payment on his own record. Sally’s
$1,000 payments continue, as they are more than the $500 spouse payment
she could get on Harry’s record.
When Harry dies, Sally files for widow payments on Harry’s record. Sally gets
her own $1,000 plus $320 as a widow, so the augmented $1,320 benefit
continues for the rest of her life.
31. 31
Traditional approach: Restricted application:
Each draws 100% at 66. Harry draws 50% at 66, 132% at 70.
At 66, Harry and Sally each draw their
own $1,000 per month.
At 66, Sally draws her own
$1,000. Harry draws $500 as Sally’s
spouse.
At 70, total payments = $96,000.
Payments of $1,000 per month each
continue.
At 70, total payments = $72,000.
Harry switches to his own $1,320 per
month. Sally’s $1,000 per month
continues.
At 85, total payments = $456,000. At 85, total payments = $489,600.
After first death, survivor continues
to receive $1,000 per month.
After first death, survivor receives
$1,320 per month.
The break even point is 6.25 years, or shortly after Harry turns 76
You must be FRA or above. Under FRA, you must apply for your “own”
retirement before you can apply for a “spouse” payment. At FRA, that rule
ends, opening the door to restricting the application to spouse benefits only.
Harry needs to be FRA but Sally does not.
You must have assets or income to bridge the four years of lower SS from
age 66 to 70.
This strategy is best used when the higher earner also has a lower life
expectancy.
The couple should have a life expectancy past the break-even point of age
76.
Note that, with higher monthly payments, all the ensuing COLA’s would be
larger dollar amounts.
A failsafe is in place: if Harry dies before age 70, Sally can still get widow
payments augmented by DRC’s up to the death month.
32. 32
This technique is to get higher SS payments over the long-term.
This method works best for married couples,
especially if one is eligible for little or no SS.
And, the primary worker must be between
FRA and age 70.
Works best if both spouses are FRA or over.
And, either partner may be working or retired after FRA.
1. At 66, or older, you file for your own retirement benefit. However, you
request that benefits be suspended.
2. Your spouse files for up to 50% spouse payments on your record.
3. At 70, or before, you trigger your own retirement payments.
a. Your payment could be up to 132% for you (at age 70) plus up to 50% for your spouse, for a total payment
of 182%.
b. Flexibility and possible lump sum: You may specify any start-payment date all the way back to your
application date, with resulting back payment.
4. The long-term effect is that the 182% payments continue until the first
death. After that, the survivor will get 132% payment for life no matter who
dies first, so the augmented payment will continue for the joint life of the
couple.
33. 33
Bob and Sue are both turning 66, their FRA. Sue is not eligible for SS on her
own. Bob is eligible for $1,000 a month at FRA. They have long life
expectancies, have additional funds to live on, and want to maximize
lifetime SS.
At 66, Bob file for SS retirement but immediately suspends payments. Sue
files for spouse payments on Bob’s record. Since she is also 66 she get a
$500 payment, 50% of Bob’s full payment amount. That’s what they expect
to get for the next four years.
At 70, Bob triggers his payments to start. DRC’s have augmented his
payment for the last four years even though payments were suspended, so
his payment amount is now $1,320. Sue’s $500 payments continue. A family
total of $1,820.
Whether Bob or Sue dies first, the survivor payment will be $1,320 for the
life of the survivor.
Traditional approach: File and Suspend:
Bob draws 100% at 66
Sue draws 50% at 66
Bob suspends at 66;
Sue draws 50% at 66;
Bob starts payments at 70
At 66, Bob draws his own $1,000 per
month and Sue draws $500.
At 66, Bob files, but draws $-0-
(suspended payment). Sue draws $500
spouse payment.
At 70, total payments = $72,000.
Payments of $1,500 per month total
continue.
At 70, total payments = $24,000.
Bob triggers his payments at $1,320.
Sue’s $500 per month continues, for total
payments of $1,820 per month.
At 85, total payments = $342,000. At 85, total payments = $351,600.
After first death, survivor receives $1,000
per month.
After first death, survivor receives $1,320
per month.
The break-even point is 12.5 years, when Bob is 82.5.
34. 34
You must have assets or income to bridge the four years of reduced benefits, ages 66-70.
Working by either partner will not affect SS payments after FRA.
Your spouse may be eligible for their own SS, although the File and Suspend strategy is ideal for a
worker with non-working spouse.
Your spouse does not have to be FRA to file on your suspended record but, at FRA, the full 50%
spouse payment is available.
As a couple, you must be expected to live past the break-even point.
Note that, with higher monthly payments, all the ensuing COLA’s would be larger dollar amounts.
There is a failsafe: if Bob dies before age 70 Sue can still get widow payments augmented by DRC’s
up to the death month.
You can start payments any time after suspension. You can start payments any month from filing
date to age 70, any time you need them. And, when you are ready to start payments, you can
specify any start date back to your original application. An earlier start date will trigger monthly
payments plus back pay. For example: Bob, at age 70, decides to start payments effective with his
original claim at age 66. He would receive a $48,000 lump sum ($1,000 per month for 48 months)
plus $1,000 a month for life (his original Age 66 payment amount).
Divorced taxpayers who wish to remarry should consider how close they are
to age 60 before tying the knot.
Earnings on tax-exempt investments must be included in the calculation to
determine taxability of Social Security benefits.
1 out of 7 people have an error in their earnings report.
You only have 3 years to correct it.
Spouses who have flexibility to allocate income between them, such as self-
employed or those involved in a closely held business, should be looking at
ways to best allocate income between them.
File & Suspend can only be done once per recipient and must be completed
within 12 months of receiving your first check.
35. 35
Social Security Administration (SSA) will not notify survivor’s
of their eligibility for survivors benefits.
If working and receiving benefits, SSA will recalculate your
benefits in your first year. However, if your benefit doesn’t
change as a result of the recalculation, SSA will not
automatically recalculate future years. You must ask them to
recalculate.
Utilize Optional SE Method on tax return.
Benefits are available as long as the deceased worker
earned the required number of credits.
The following people can receive Social Security
survivors benefits on the earnings of a deceased
worker:
◦ A widow or widower
◦ A surviving divorced spouse
◦ Unmarried children
◦ Dependent parents
36. 36
Family Member % of deceased’s PIA
A widow or widower or
surviving divorced
spouse at or above FRA
100%
A widow or widower or
surviving divorced
spouse between age 60
and FRA
70-99%
A widow or widower or
surviving divorced
spouse at any age caring
for a child under age 16
75%
Unmarried children 75%
Dependent parents
75% each if two parents,
82.5% if one parent
1. Planning for Spousal income needs
◦ Potential gap in survivor benefits. Secure additional income
funding.
2. Allocating the Survivors benefit between family
members
◦ Possible family maximum limitations
◦ If surviving spouse is working could subject benefit to income
taxation
◦ Forgoing spousal benefit could increase child benefit at lower tax
rates.
3. Death of two parents with minor children
37. 37
1. Apply at www.socialsecurity.gov
2. Call toll free at 1-800-772-1213
3. Make an appointment to visit any Social
Security office in person
Your Social Security number card;
Your birth certificate;
Your W‐2 forms or self‐employment tax return for last year;
Your military discharge papers if you had military service;
Your spouse’s birth certificate and Social Security number if they are applying for
benefits;
Children’s birth certificates and Social Security numbers, if you are applying for
children’s benefits;
Proof of U.S. citizenship or lawful alien status if you (or a spouse or child applying for
benefits) were not born in the United States; and
The name of your bank and your account number so your benefits can be deposited
into your account.
38. 38
Do I qualify
What is my benefit amount
When can I collect
How long will I live
Which decision will give me the most money in my pocket
Should spouse #1 start collecting at age 62…66…70
Should spouse #2 start collecting at age 62…66…70
Should either spouse consider “file and suspend”
Should either spouse consider “spousal benefit”
Steve Gershman, CPA, PFS, CFE
410.290.3288
sgershman@KatzAbosch.com
Lori Kirk, CPA
410.307.6416
lkirk@KatzAbosch.com
Bob Kollra, CPA, PFS
443.640.1115
rkollra@KatzAbosch.com
Mark Kelly, CPA, PFS
410.838.5717
mkelly@KatzAbosch.com
