TAX CALENDAR SUMMER 2006

June 15 - Second quarter 2006 individual estimated tax is due.

July 31 - 2005 retirement and employee benefit plan returns are due for calendar-year plans.

September 15 - Third quarter 2006 individual estimated tax is due.

October 16 - Deadline for filing your 2005 individual tax return if you filed for an extension of the April 17 deadline.

This newsletter is published quarterly as a service to our clients and friends. The information is of a general nature and should not be acted upon without further details and/or professional guidance.