TAX CALENDAR FALL 2005

September 15 – Third-quarter installment of 2005 individual estimated income tax is due.

September 15 – Filing deadline for 2004 tax returns for calendar-year corporations that received an automatic extension of the March 15 filing deadline.

October 3 – Generally, the deadline for businesses to adopt a SIMPLE plan for 2005.

October 17 – Filing deadline for 2004 individual tax returns on second extensions.

October 17 – Deadline for reconverting a Roth to a regular IRA.

During October – Contact us for a 2005 tax-cutting review.

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.