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v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'> <div class=WordSection1> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=720 style='width:7.5in;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><map name=MicrosoftOfficeMap0><area shape=Rect coords="536, 143, 621, 153" href="http://echo4.bluehornet.com/ct/9811170:12344152418:m:1:1550355190:0D57FBF8B036E439361EDC2269C021B9"></map><img border=0 width=720 height=164 id="_x0000_i1025" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_mast1.jpg" usemap="#MicrosoftOfficeMap0"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=720 style='width:7.5in;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=12 style='width:9.0pt;background:#004B8D;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td width=680 style='width:510.0pt;padding:6.0pt 6.0pt 6.0pt 6.0pt'> <table class=MsoNormalTable border=0 cellpadding=0 align=left width=680 style='width:510.0pt;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184; mso-table-lspace:2.25pt;mso-table-rspace:2.25pt;mso-table-anchor-vertical: paragraph;mso-table-anchor-horizontal:column;mso-table-left:left; mso-padding-alt:11.25pt 11.25pt 11.25pt 11.25pt' height=20> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=164 valign=top style='width:123.0pt;background:#EFEFEF; padding:11.25pt 11.25pt 11.25pt 11.25pt'> <p><img width=158 height=173 id="_x0000_i1026" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_coverimage1.jpg"></p> <p><span class=sidebarhead1>Keeping you </span><b><span style='font-family: "Verdana","sans-serif";color:#666666'><br> <span class=sidebarhead1>in the know</span></span></b><br> <br> <span class=sidebarbody1><span style='font-size:7.5pt'>We're pleased to provide you with timely information about an important tax (accounting) matter. </span></span></p> <p><span class=sidebarbody1><span style='font-size:7.5pt'>Please read through this alert and let us know if you have any questions about what we present here or how it applies to your situation. </span></span></p> <p><span class=sidebarbody1><span style='font-size:7.5pt'>We would welcome the opportunity to help you minimize your taxes and maximize your financial success. </span></span></p> <p><span class=sidebarbody1><span style='font-size:7.5pt'>Best regards,</span></span><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#666666'><br> <strong><span style='font-family:"Verdana","sans-serif"'>Coulter &amp; Justus, P.C</span></strong><span class=sidebarbody1>.</span></span></p> <p class=sidebarbody><br> 9717 Cogdill Rd, Suite 201<br> Knoxville, TN 37932 <br> <b>p:</b> (865) 637-4161<br> <b>f:</b> (865) 524-2952<br> <b>e:</b> <a href="mailto:info@cj-pc.com">info@cj-pc.com</a></p> <p class=sidebarbody>&nbsp;</p> <p class=sidebarhead>News</p> <p class=sidebarbody>We are pleased to announce that Coulter &amp; Justus, P.C. has again been selected as one of the 25 Best Employers in Tennessee in 2010.</p> <p class=sidebarbody><img border=0 width=50 height=71 id="_x0000_i1027" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_bestemp10.jpg"></p> <p class=sidebarbody>Like to join a great team? Coulter &amp; Justus was honored to be named one of Accounting Today's Best Accounting Firms to work for.</p> <p class=sidebarbody><img border=0 width=109 height=86 id="_x0000_i1028" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_bestacct10.jpg"></p> </td> <td width=450 valign=top style='width:337.5pt;padding:11.25pt 11.25pt 11.25pt 11.25pt'> <p class=body>The IRS recently issued a final regulation that marks the culmination of its efforts to require certain corporations to submit information related to uncertain tax positions along with their income tax returns, beginning with 2010 returns. The new requirements represent a significant shift in the extent of information corporations must disclose to the IRS. This alert provides an overview of the requirements.</p> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" align=center> </span></div> <p class=headline>IRS releases final regulation requiring corporate disclosure of uncertain tax positions</p> <p class=body>The IRS recently issued a final regulation that marks the culmination of its efforts to require certain corporations to submit information related to uncertain tax positions along with their income tax returns, beginning with 2010 returns. The new requirements represent a significant shift in the extent of information corporations filing Forms 1120, 1120-F, 1120-L or 1120-PC must disclose to the IRS. S corporations are exempt from this new IRS requirement even though reserves for uncertain tax positions may be reflected on their financial statements.</p> <p class=subhead>Uncertain tax positions: A brief history</p> <p class=body>Financial statements issued in conformity with Generally Accepted Accounting Principles (GAAP) already require corporations to identify and quantify the potential income tax liability resulting from all uncertain tax positions, as described by the Financial Accounting Standards Board in Accounting Standards Codification Topic 740, Income Taxes, Subtopic 740-10 (more commonly known as FIN 48). A tax position isn't considered &quot;uncertain&quot; if it's &quot;more likely than not&quot; (defined as a more than 50% likelihood of success) that the position will be upheld on examination by the IRS.</p> <p class=body>GAAP generally requires a corporation to establish a reserve for uncertain tax positions, but reserves aren't required for uncertain tax positions 1) that the corporation expects to litigate or 2) for which the corporation has determined that the IRS has a general administrative practice of not examining in audits.</p> <p class=body>FIN 48 has been of limited value to the IRS, however, because it generally requires consideration of all tax positions taken (or not taken) on every tax return filed (or not filed) in every jurisdiction imposing an income tax. In addition, it requires disclosure of only aggregate amounts as opposed to disclosure of itemized details about specific uncertain tax positions and jurisdictions. So if the IRS wanted to identify uncertain tax positions, it had to select a return for audit and, according to the agency, expend a great deal of effort to determine which uncertain tax positions might relate to the return. In January 2010, the IRS announced its plan to begin collecting information on uncertain tax positions in order to make its audit process more efficient. In April, the IRS released a proposal that would require corporate taxpayers to report information on their uncertain tax positions with their tax returns, along with a draft form (Schedule UTP) and instructions, for public comment. In September, it issued a proposed regulation and a finalized schedule and instructions.</p> <p class=body><a href="http://echo4.bluehornet.com/ct/9811168:12344152418:m:1:1550355190:0D57FBF8B036E439361EDC2269C021B9">Read More</a><o:p></o:p></p> <table class=MsoNormalTable border=0 cellpadding=0 width=452 style='width:339.0pt;mso-cellspacing:1.5pt;background:#EFEFF7; mso-yfti-tbllook:1184;mso-padding-alt:7.5pt 7.5pt 7.5pt 7.5pt' height=65> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=headline><img border=0 width=15 height=15 id="_x0000_i1030" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_bluebox.jpg"><span class=boilerheadline1><span style='font-size:10.5pt'>Providing exceptional service to clients like you</span></span></p> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" align=center> </span></div> <p class=boilerbody>For more than 75 years, Coulter &amp; Justus, P.C. (C&amp;J) has delivered tax, accounting and advisory services of the highest quality to businesses and individuals in Tennessee and beyond. &nbsp;Our clients include start-ups, privately held companies, public corporations, nonprofits, law firms, governmental agencies and individuals in all walks of life.</p> <p class=body><span class=boilerbody1><span style='font-size:8.5pt'>With 14 Principals and a total staff of 70, our team of exceptionally talented people makes C&amp;J one of the largest firms in Eastern Tennessee and  as our many clients would agree  one of the best. Through our participation in Enterprise Worldwide and GMN International, our expertise is leveraged by the more than 110 firms in 38 countries that belong to these alliances.</span></span></p> <p class=body><span class=boilerbody1><span style='font-size:8.5pt'>As a result, we offer an exceptionally broad range of services, including:</span></span></p> <ul type=disc> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>Audits, reviews, compilations, agreed-upon procedures, and internal control assistance.</span></span><span style='font-size:9.0pt;font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>Tax planning, compliance and consulting services at the local, state and federal level. </span></span><span style='font-size:9.0pt;font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>International tax services, including foreign tax planning and compliance, transfer-pricing strategies, foreign investments, acquisitions and dispositions.</span></span><span style='font-size:9.0pt;font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>Business valuation services for succession planning, estate tax planning and compliance, and dispute resolution.</span></span><span style='font-size:9.0pt;font-family: "Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>Transaction advisory services for business sales and acquisitions, including real estate financial analysis and feasibility studies.</span></span><span style='font-size:9.0pt; font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span class=boilerbody1><span style='font-size:8.5pt;mso-fareast-font-family: "Times New Roman"'>Forensic accounting and litigation support services, including lost profit calculations, fraud investigations and expert witness testimony.</span></span><span style='font-size: 9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></li> </ul> <p class=body><span class=boilerbody1><span style='font-size:8.5pt'>Our affiliate, Coulter &amp; Justus Financial Services, LLC (<a href="http://www.cj-fs.com">www.cj-fs.com</a>) provides comprehensive financial and planning and investment services. </span></span></p> <p class=boilersubhead>Give yourself the C&amp;J advantage</p> <p class=body><span class=boilerbody1><span style='font-size:8.5pt'>Our professionals are eager help you advance your success. Please contact us <u><a href="http://echo4.bluehornet.com/ct/9811169:12344152418:m:1:1550355190:0D57FBF8B036E439361EDC2269C021B9">www.cj-pc.com/contact.html</a></u>&nbsp;today and let us know how we can be of service. </span></span></p> </td> </tr> </table> </td> </tr> </table> </td> <td width=12 style='width:9.0pt;background:#004B8D;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:24.75pt'> <td width=720 style='width:7.5in;padding:0in 0in 0in 0in;height:24.75pt' id=bottom> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 width=720 height=70 id="_x0000_i1032" src="http://www.extendedarticle.com/Marketing/2196_CoulterJustus_TAA/images/2196_CJ_footer.jpg"><o:p></o:p></span></p> </td> </tr> </table> </div> </div> </body> </html>