TAX CALENDAR SUMMER 2005

June 15
Second quarter 2005 individual estimated tax is due.

July 15
Deadline for filing extended 2004 calendar-year partnership returns.

August 1
Due date for filing retirement or employee benefit plan returns (5500 series) for plans on a calendar year.

August 15
Deadline for filing extended 2004 individual tax returns.

September 15
Third quarter 2005 individual estimated tax is due.