Limited Description of Select Tax Strategies offered to Business Clients

1. Hall Booth Smith & Slover, P. C. TAX STRATEGIES IN A CHALLENGING ECONOMY Paul M. Spizzirri, Esq., J.D., LL.M., M.B.A., M.A.F.M. 191 PEACHTREE STREET SUITE 2900 ATLANTA, GA 30303 MAIN (404) 954-5000 FACSIMILE (404) 954-5020 MOBILE (770) 378-7499 www.hbss.net

2. TAX STRATEGIES IN A CHALLENGING ECONOMY The application of one or more of these strategies in combination can enhance cash flow on a net present value basis or in even the form of a permanent tax savings. It is important to note that the application of the strategies outlined above are merely representative of numerous tax strategies our firm may employ on a particular engagement. We often employ dozens of tax savings strategies in concert to enhance cash flow providing your business with a corresponding competitive advantage. PERMANENT SAVINGS ENHANCED CASH FLOW TAX CREDIT OPPORTUNITIES SPECIFIED LIABILITY LOSSES I.P. MANAGEMENT & PLANNING ENHANCED NOL CARRYBACKS SEVERANCE ARRANGEMENTS LIQUIDATING BUSINESS LOSSES PAYROLL TAX PLANNING STRATEGIC LEASING COMPANY MEALS & ENTERTAINMENT EMBEDDED COST STUDY UNREIMBURSED EXPENSES DEPRECIATION REVIEW SOFTWARE TAX STRATEGIES CONTESTED LIABILITIES