<TABLE style="BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; BORDER-RIGHT-WIDTH: 0px" height=41 cellSpacing=0 cellPadding=0 width=800 border=0> <TBODY> <TR> <TD align=left width=344><IMG height=31 src="http://www.mdtaxes.com/images/mdtaxes_logo.jpg" width=320> </TD> <TD width=228>&nbsp;</TD> <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=bottom align=right width=228> <DIV style="BORDER-RIGHT: #ffffff 0px solid; BORDER-TOP: #ffffff 0px solid; FONT-SIZE: 10pt; MARGIN: 0px auto; BORDER-LEFT: #ffffff 0px solid; COLOR: #ffffff; PADDING-TOP: 5px; BORDER-BOTTOM: #ffffff 0px solid; BACKGROUND-COLOR: #006699; TEXT-ALIGN: center"><A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/join.html">CPAs - Join our Network!</A></DIV></TD></TR> <TR> <TD><IMG src="http://www.mdtaxes.com/images/cpa_spec_mds.jpg"></TD> <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=bottom align=right colSpan=2 height=34><IMG height=33 src="http://www.mdtaxes.com/images/head_topright.jpg" width=455></TD></TR></TBODY></TABLE> <TABLE height=28 cellSpacing=0 cellPadding=0 width=800 border=0> <TBODY> <TR> <TD> <DIV style="BORDER-RIGHT: #ffffff 0px solid; BORDER-TOP: #ffffff 0px solid; FONT-SIZE: 10pt; MARGIN: 0px auto; BORDER-LEFT: #ffffff 0px solid; WIDTH: 800px; COLOR: #ffffff; PADDING-TOP: 5px; BORDER-BOTTOM: #ffffff 0px solid; HEIGHT: 25px; BACKGROUND-COLOR: #006699; TEXT-ALIGN: center"> <P align=center><A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/">Home</A>&nbsp; &nbsp; <A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/offices.html">Offices</A>&nbsp; &nbsp; <A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/news.html">Monthly Newsletter</A>&nbsp; &nbsp; <A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/financial.html">Financial Planning </A>&nbsp; &nbsp; <A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/services.html">Tax Services</A>&nbsp; &nbsp; <A style="FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #ffffff; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.mdtaxes.com/search.html">Search</A> </P></DIV></TD></TR></TBODY></TABLE> <P align?left?> <DIV style="FONT-WEIGHT: bold; FONT-SIZE: 9pt; COLOR: #004c9f; LINE-HEIGHT: 1.25; FONT-FAMILY: Verdana, Arial, Sans-serif">Welcome to the MDTAXES Message Board</DIV> <P></P> <P align=left>The MDTAXES Network is an affiliation of CPAs that specialize in the tax planning and preparation for young health care professionals.&nbsp; Please leave your questions or comments for our CPAs, who visit the message board regularly, or review the answers, suggestions and ideas posted in response to your colleagues' questions. </P> <P align=left>Please check out our other Message Boards available at <A href="http://www.findagoodcpa.com/"><STRONG>www.FindAGoodCPA.com</STRONG></A>.<BR><BR><I>Please note: We are NOT affiliated with the Maryland Tax Department. If you're looking for information about Maryland income taxes, go to <A href="http://www.marylandtaxes.com/">www.marylandtaxes.com</A>.</I> </P>