Tax Seminar-in-a-Box

1. Tax Seminar-in-a-Box A complete, ready-to-use PowerPoint presentation with speaker notes

2. We do the work, you get the business • Tax seminars are a proven way to develop new client relationships. • Seminars enable you to demonstrate your expertise and start a dialog about tax planning strategies. • But creating a seminar presentation can be difficult and time-consuming. • PDI Global’s TaxSeminar-in-a-Box gives you an easy way to conduct successful tax seminars. • The presentation is based on PDI Global’s 2009-2010 Tax Planning Guide. • Ready-to-use slides can be branded with your logo. • Each slide has speaker notes to facilitate presentation. • You can edit, take out, or add slides and note copy as you like. • So you can focus on seminar marketing and execution ― and developing more business.

3. PowerPoint presentation and script • The tax seminar presentation consists of 67 slides, with speaker notes. • Space is provided to include additional technical and contact information, and you can always, edit, add or delete slides if needed to adjust timing or content. • The graphics and images used throughout the presentation are also taken from the tax guide. • The speaker notes include introductory and closing comments you may find useful. • Following are a few sample slides from the seminar presentation, with the speaker notes, so you can see how the slides and notes work together.

4. TAX PLANNING BASICS Why you should look at 2009 income, expenses and potential tax now [Insert your logo here]

5. Script for preceding slide Slide 6 – Why you should look at 2009 income, expenses and potential tax now To minimize income tax, you need to look at your income, deductible expenses and potential tax liability before the end of the year. But if you focus solely on your marginal tax rate — that is, the rate that applies to your next dollar of ordinary income — you may be wasting your time. Why? Because there are a variety of other rates and limitations that can affect your income tax liability. And one of them is the alternative minimum tax …

6. Avoid or reduce the AMT • If subject to the AMT this year, consider: • Accelerating income and short-term capital gains into 2009 to take advantage of the lower AMT rate • Deferring expenses you can’t deduct for the AMT until 2010 • If subject to the AMT next year, consider: • Deferring income until 2010, when you’ll pay the lower AMT rate • Prepaying expenses deductible this year but not next • Look into the AMT credit • If you pay AMT on certain deferral items, you may be entitled to a (refundable) credit in a subsequent year [Insert your logo here]

7. Script for preceding slide Slide 8 – Avoid or reduce the AMT If it looks as if you’ll fall into this tax trap this year, consider accelerating income and short-term capital gains into 2009. This may allow you to benefit from the lower maximum AMT rate. Also consider deferring expenses you can’t deduct for AMT purposes until 2010 — you may be able to preserve those deductions. If you’ll be subject to the AMT next year, take the opposite approach. For instance, defer income to 2010, because you’ll likely pay a relatively lower AMT rate. And prepay expenses that will be deductible this year but that won’t help you next year because they’re not deductible for AMT purposes. Keep in mind that it may be hard to predict whether you’ll be subject to the AMT in 2010 because there’s some uncertainty about whether AMT relief will be extended beyond 2009. If you pay AMT in one year on deferral items, such as depreciation adjustments or the tax preference on ISO exercises, you may be entitled to a credit in a subsequent year.

8. Plan for passive losses • Passive activity losses are deductible only against income from other passive activities • Carry forward disallowed losses to the next year • To avoid passive treatment, participate in a trade or business more than 500 hours a year • If you don’t pass the test, consider: • Increasing your involvement • Disposing of the activity • Looking at other activities [Insert your logo here]

9. Script for preceding slide Slide 10 – Plan for passive losses If you’ve invested in a trade or business in which you don’t materially participate, remember that passive activity losses generally are deductible only against income from other passive activities. You can carry forward disallowed losses to the next year. To avoid passive activity treatment, typically you must participate in a trade or business more than 500 hours during the year or demonstrate that your involvement constitutes substantially all of the participation in the activity. (Special rules that we’ll talk about later apply to real estate.) If you don’t pass this test, consider increasing your involvement. If you can exceed 500 hours, the activity no longer will be subject to passive loss limits. You can also dispose of the activity, which will allow you to deduct all the losses. But the rules are complex, so consult your tax advisor. Or you may just want to look into other activities.

10. Teens can reap great future rewards with Roth IRAs [Insert your logo here]

11. Script for preceding slide Slide 12 – Teens can reap great future rewards with Roth IRAs Both Emily and Jacob contribute $5,000 each year to their Roth IRAs up until the age of 66. But Emily starts contributing when she gets her first job at age 16, while Jacob waits until he’s 23 years old, after he’s graduated from college and started his career. As you can see, given a 6% rate of return, Emily’s additional $35,000 of early contributions result in a nest egg when she retires at age 67 that’s more than $500,000 more than Jacob’s! OK — let’s move on to charitable giving …

12. Pricing and ordering • When Tax Seminar-in-a-Box is ordered with at least 100 copies of PDI Global’s 2009-2010 Tax Planning Guide, the price is $195. • Without a PDI Global tax guide order, the price is $495. • To order, call 800.227.0498 or e-mail pditaxguides@pdiglobal.com.