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style='width:100.0%;background:#E2E1E1; padding:0in 0in 0in 0in' color="#ffffcc"> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK2" aria-posinset=0 aria-setsize=0 hidefocus=true tabindex=0 cols=0 aria-level=0 contenteditable=inherit datapagesize=0> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='background:#3E506D;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal><span style='font-size:13.5pt;color:white'>2009 Charitable Contribution Update - Haiti Relief<o:p></o:p></span></p> </div> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal><span style='font-size:10.0pt;color:black'>&nbsp;<o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='color:black'>Individuals who itemize their deductions will have the opportunity to utilize their charitable contribution for Haiti relief (made before March 1, 2010) on their 2009 or 2010 income tax return.&nbsp; You may choose to use your deduction for the tax year that will produce the greatest tax savings.&nbsp; Listed below is the necessary criteria&nbsp;to qualify for this special tax relief provision:</span><span style='font-size:10.0pt;font-family: "Georgia","serif";color:black'> <o:p></o:p></span></p> <div> <p class=MsoNormal><span style='color:black'>&nbsp;</span><span style='font-size:10.0pt;font-family:"Georgia","serif";color:black'><o:p></o:p></span></p> </div> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in;margin-left: .25in;margin-bottom:.0001pt;mso-pagination:none;mso-layout-grid-align: none'><span style='color:black'>1.</span><span style='font-size:7.0pt; color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='color:black'>Contributions must be made after January 11, 2010 and before March 1, 2010.</span><span style='font-size:10.0pt; font-family:"Georgia","serif";color:black'><o:p></o:p></span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in;margin-left: .25in;margin-bottom:.0001pt;mso-pagination:none;mso-layout-grid-align: none'><span style='color:black'>2.</span><span style='font-size:7.0pt; color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='color:black'>Contributions can be made in the form of cash, check, credit card, debit card or by</span><span style='font-size:10.0pt; font-family:"Georgia","serif";color:black'><o:p></o:p></span></p> <div> <p class=MsoNormal><span style='color:#3E506D'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='color:black'>text message.</span><span style='color:#3E506D'>&nbsp;&nbsp;</span><span style='font-size:10.0pt; font-family:"Georgia","serif";color:#3E506D'> <o:p></o:p></span></p> <p class=MsoNormal><span style='color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.</span><span style='font-size:7.0pt;color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style='color:black'>The contributions must be made specifically for the relief of victims in areas affected by</span><span style='font-size: 10.0pt;font-family:"Georgia","serif";color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the January 12, 2010 earthquake in Haiti.</span><span style='font-size: 10.0pt;font-family:"Georgia","serif";color:black'><o:p></o:p></span></p> <div> <p class=MsoNormal><span style='color:#3E506D'>&nbsp; </span><span style='font-size:10.0pt;font-family:"Georgia","serif";color:#3E506D'><o:p></o:p></span></p> <div> <p style='margin:0in;margin-bottom:.0001pt;mso-pagination:none; mso-layout-grid-align:none' size=3><span style='color:black'>If you have any questions about these or any other tax developments, please contact our office at (315) 234-1100.</span><span style='font-size:10.0pt; font-family:"Georgia","serif";color:#3E506D'> <o:p></o:p></span></p> </div> </div> </div> </div> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; color:#3E506D'>&nbsp;<o:p></o:p></span></p> </div> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:3'> <td width="100%" style='width:100.0%;background:#E2E1E1;padding:0in 0in 0in 0in'></td> </tr> <tr style='mso-yfti-irow:4;mso-yfti-lastrow:yes;height:22.5pt'> <td width="100%" style='width:100.0%;background:#996600;padding:0in 0in 0in 0in; height:22.5pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK3" hidefocus=true tabindex=0 cols=0 contenteditable=inherit datapagesize=0> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:13.5pt;color:#FFFFCC'>Bowers &amp; Company, CPAs, PLLC</span></strong><span style='color:#FFFFCC'> <o:p></o:p></span></p> <div> <p class=MsoNormal align=center style='text-align:center'><span style='color:#FFFFCC'>1200 AXA Tower I<o:p></o:p></span></p> </div> <div> <p class=MsoNormal align=center style='text-align:center'><span style='color:#FFFFCC'>100 Madison Street<o:p></o:p></span></p> </div> <div> <p class=MsoNormal align=center style='text-align:center'><span style='color:#FFFFCC'>Syracuse, NY&nbsp; 13202<o:p></o:p></span></p> </div> <div> <p class=MsoNormal align=center style='text-align:center'><span style='color:#FFFFCC'>(315) 234-1100<o:p></o:p></span></p> </div> <div> <p class=MsoNormal align=center style='text-align:center'><span style='color:#FFFFCC'><a href="mailto:taxlawchanges@bcpllc.com" 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