In December 2011, the Equal Employment Opportunity Commission issued an informal statement of opinion that employers who require a high school diploma for a job, without clear business necessity, may be violating the Americans with Disabilities Act (ADA).

This practice may be seen as discriminating against applicants who are unable to earn a high school diploma because of a learning disability.

The EEOC maintains that a job qualification standard, such as a high school diploma, that disproportionately screens out applicants with disabilities, must be proven to be “job-related and consistent with business necessity.”

There are two steps to complying with these criteria.First, to be job-related and consistent with business

necessity, a qualification standard must accurately measure applicants’ ability to perform fundamental job responsibilities.

Once that is established, the employer must also show that each individual applicant who does not meet the standard is not able to perform the fundamental job responsibilities – even with a reasonable accommodation.

In other words, even if the employer is able to show that a high school diploma is job-relevant in most cases, the employer should still try to establish whether a particular individual whose learning disability keeps him from earning a high school diploma can do the job with or without a reasonable accommodation.

This may be established by looking at the applicant’s relevant work history, including recommendations, and/or by allowing them to demonstrate their ability to do the essential functions of the job. If the applicant can perform the requirements of the job, with or without reasonable accommoda-tion, the applicant cannot be excluded from the job based on not having a high school diploma.

While the above opinion from the EEOC is only an “informal discussion letter” and does not have the force of law, prudent employers will take heed so as not to become the first test case. ❚

Shiftwork – defined as working either a night shift or rotating shifts – is hard on people.

They usually don’t sleep as well, which can lead to a host of issues, including fatigue, impaired concentration and problem-solving ability, stress and mood swings. (See article inside.)

A study of more than 30,000 Canadian shiftworkers found that they were twice as likely as day workers to be injured on the job. That rate is five times greater between midnight and 6 a.m., and 15 times greater between 3 a.m. and 6 a.m.

Shiftworkers often don’t eat as nutritious a diet as day workers. Their social life can be diminished or harmed because their

schedule is out of synch with that of most of their family and friends. And extreme sleep deprivation is associated with a whole list of health problems.

But there are some steps the company and individual employees can take to minimize the negative effects of shiftwork. Here are a few:

➧ One of the most impor-tant things companies can do is to provide opportunities for employees to nap on the night shift. Research on circadian rhythms recommends that employees working nights take 20-minute naps “as needed.”

➧ Employers should keep the workplace brightly lighted at all hours to promote alertness.

Strategies for reducing the negative impact of shiftwork

Manufacturers attempting to optimize investment and profit created the concept of lean manufacturing.

Going beyond the definition of waste as excess or ruined materials, lean manufacturing evaluates process f low and the productivity of people and machinery.

Inventory is replenished “just in time” with base levels restocked as used. Over the past few years, lean manufacturing proponents are taking this discipline further by looking at customer satisfac-

tion as a measure of high performance. This is called creating a cus-tomer-driven supply chain or demand-based manufacturing.

In this approach, everything from raw materials to end-user delivery is regarded as part of the supply chain. Demand-based

manufacturing aims to eliminate any material, process or production output that doesn’t create value – that is, result in a sale.

Because scheduling is more flexible and stockpiling is avoided, inventory turns are increased, customer service is improved, and lead times and defects are reduced. Improved communications and efficient delivery systems are largely responsible for making a lot of this possible. Information is gathered at every step and fed back into the system for adjustments in output.

But, like many major business improvements, successful implementation hinges on company commitment and culture. This may require a shift from being operations driven to customer driven, and some employee discomfort might go along with that. Decisions are based on what is best for the customer, not the maintenance of the internal status quo.

I n s i d e

I n s i d e

Spring 2012➜ Get creative with

your passwords – or you could be sorry

➜ Too many products in development inhibits breakthroughs

See Improve profits inside

Improve profits with customer-driven supply chain

Demand-based manufacturing aims to eliminate any material, process or production output that doesn’t

create value – that is, result in a sale.

A study of more than 30,000 Canadian shiftworkers found that they were

twice as likely as day workers to be injured on the job.

See Shiftwork inside

Requiring a high school diploma could violate ADA

A financial and management bulletin to manufacturers from:

The technical information in this newsletter is necessarily brief. No final conclusion on these topics should be drawn without further review and consultation. Please be advised that, based on current IRS rules and standards, the information contained herein is not intended to be used, nor can it be used, for the avoidance of any tax penalty assessed by the IRS. © 2012 CPAmerica International

Inventory Counts

100 Second Avenue South, Suite 600, St. Petersburg, Florida 33701 | (727) 821-6161 | www.gsscpa.com

100 Second Avenue South, Suite 600, St. Petersburg, Florida 33701www.gsscpa.com | gss@gsscpa.com

(727) 821-6161

If we may answer any of your questions on the information contained in this publication, please contact us.

The main reason good product ideas fail is that they get stuck between conception and development, often in processes that inhibit breakthrough innovation, according to a new study by CGT magazine and Sopheon Corp.

Nearly 60 percent of the study’s respondents said that development resources were stretched too thin because of too many other projects under development.

Only one in five ideas was truly innovative, with the rest being product revisions, line extensions or promotional ideas and packaging changes, respondents said.

The average company gets 25 percent of its revenues from products introduced within the past five years. But only half of those products achieve profit goals because of a lack of product differentiation and poor market analysis, each a part

of early-stage development. Respondents came from global companies with annual

revenues of $300 million or more. Markets included food, apparel, consumer goods and electronics.

A majority of respondents said there was a lack of coordina-tion between short-term product development activities and long-term growth strategies.

These included:➧ Information gaps that undercut new

product investments ➧ Inhibitors of effective product

portfolio management➧ Deficiencies in post-launch performance

measurement practices ❚

The headlines of recent articles on the effects of sleep deprivation on health and work say it all:

➤ Sleep-deprived workers cost U.S. $63.2 billion ➤ Insomnia costs sleep-deprived employees 252 million productive days a

year➤ A deadly case of sleep deprivation ➤ Sleep-deprived employees may make risky decisions ➤ Too little sleep: the new performance killer A study by the Institute of Medicine, the health arm of the National

Academy of Sciences, found that 50 to 70 million Americans suffer from chronic sleep disorders that adversely affect their daily functioning and health. The study found links between sleep deprivation and increased risk of diabetes, hypertension, obesity, heart attack, depression and stroke.

Employers bear much of the bur-den of sleep deprivation in the form of lower productivity and higher healthcare costs. A survey of 4,200 employees in manufacturing, trans-portation and healthcare companies looked at the relationship between

sleep and work. Respondents said they needed an average of 7.6 hours of sleep per day to function well, but that they only got an average of 6.4 hours.

Ten percent said they had insomnia, and 45 percent said they had some trouble sleeping. The researchers estimated that each employee with insomnia cost the company $3,156 per year in lost productivity, and each employee with some sleep difficulty cost about $2,500. This does not include the cost of absenteeism, which was five days per year higher for those with insomnia.

Another recent study found that missing just one night’s sleep has a noticeable impact on the brain’s ability to function, and higher-order brain activity is the first to go. The brain has to channel energy away from concentrating – for example, on solving a difficult problem – and use it just to stay awake.

The conclusion of the study was that even though you may be able to stay awake for a long time, you progressively lose the ability to think.

Clearly, sleep-deprived employees should be an issue of concern to employers. – Jeff Van Pelt, Ed.D., SPHR

If you wonder why so many computer accounts get hacked nowadays, here’s a clue: Nearly 300,000 people use the numbers 123456 as their password!

That’s according to Consumer Reports magazine, whose research also found that more than half of the adults in the United States have at least six password-protected accounts. And, you guessed it, 20 percent of them use the same password for most of their accounts.

With computer hackers becoming increasingly more sophisticated, creating strong passwords and storing them safely has never been more important.

The consumer group found that one in seven commercial sites are vulnerable to what’s called SQL attacks, in which the hacker tricks a commercial computer by using the hacker’s own programming instructions.

While banking and healthcare sites are harder to break, retail and financial service sites are more vulnerable, and actually performed below the overall average, the research found.

In its January 2012 issue, Consumer Reports offers the following tips to create passwords that will do what they’re supposed to do – protect your accounts.

➤ Never use the same password twice. If a hacker finds one, he’ll have access to other accounts with that password.

➤ Make passwords longer. Research found that nearly a third of people use passwords of seven characters or less. Those take only two hours to break. Eight characters would last 10 days, and nine characters over two years.

➤ Make passwords more complex. Using your dog’s name and 123 just doesn’t cut it anymore. Include at least one uppercase letter (not the first one), numeral and special character (*).

➤ Try to make the password memorable. Perhaps use the first letters of a sentence or favorite book or movie so you can remember it. Using a similar character pattern from site to site is fine, if it isn’t obvious to others but helps you to remember your passwords.

➤ Don’t use the obvious. Avoid children’s and spouse’s names, birth dates, anniversaries, addresses, etc.

➤ Be careful where you store your passwords. Nearly one quarter of respondents kept a written list of their passwords in their wallet, near their computers or in another predictable place. Try not to write them down, and if you do, keep them locked up.

➤ Secure your computer with security software that you keep updated.

➤ Don’t tell anyone your password either by email, over the phone, in person or on a social network. ❚

The high cost of sleep-deprived employees

Get creative with your passwordsor you could be sorry

The first step is to learn more about your customers. Under this approach, the customer includes the distributors and retailers as well as the end-user.

Similar customers should be grouped together – for example, mega-retailers, independents and direct sales to end-users. Determine each group’s key requirements regarding product and service.

Also look at the sales volume, sales cycle and trends for each group to further define present and future demand. Your supply chain can then be examined in light of these needs to add or eliminate processes or features.

For example, some computer manufacturers initially offered complete customization to each end-user but learned that the majority of customers were happy with standard configurations. In this case, the ordering and manufacturing processes were simplified.

Demand forecasting is the next step, since hiring, materials buying and production scheduling depend on it.

A key feature of the customer-driven supply chain is being nimble and responsive. That presents a challenge in planning, since long-term investments and strategies must be balanced with short-term flexibility.

This is where better customer intelligence will help. Understanding product demand cycles more specifically, de-biasing and quantifying sales forecasts, and using past history while assessing previous forecasting accuracy are all methods to refine your sales projections.

Finally, your processes will need to be aligned with the new production forecast and customer service plan. Perhaps, counterintuitively, standardization increases flexibility.

Processes, materials and products are consistent to a level where variations are quickly planned and executed, a must in the real-time world of customer-driven production.

Again, consider computer manufacturing. The basic shell and contents are the same for the entire run of a model, with a certain segment receiving additional hardware, based on orders. And, in the most efficient supply chains, a just-in-time system with trusted raw material and components suppliers further reduces costs.

Creating a customer-driven supply chain model for your company may not be simple or easy. But it has the potential to improve profitability, make you more competitive and increase customer satisfaction. All are vital issues in a global economy. – Elizabeth Penney, M.B.A.

Improve profits continued from front The researchers estimated that each employee with insomnia cost the company $3,156 per year in lost

productivity, and each employee with some sleep difficulty cost about $2,500.

Too many products in development inhibits breakthroughs

➧ The less frequent the shift rotations, the better. That is, employees should stay on each shift as long as feasible, rather than changing frequently. The least stressful shift rotation is from day to eve-ning to night – not from day to night to evening.

Employers could help their shiftworkers better handle the stress their hours bring by encouraging them to consider the following tips:

➧ It is beneficial to take a short nap (no longer than 30 minutes) before your shift, but turn on bright lights when you get up so you will not feel groggy when you get to work.

➧ Good sleep practices include keeping your bedroom cool, quiet and dark. When it is light outside, use room-darkening shades or wear a sleep mask. Turn off your phone. If there are noises you have no control over, such as lawn mowers or traffic, wear earplugs or turn on a fan to block them out. Stick to the same sleep schedule when you have only a day or two off.

➧ Talk to friends and family about your sleep and work schedule, and ask them not to wake you.

➧ A fit, healthy body can handle shift changes better than an unwell, frail or overweight body. Therefore, get regular exercise and eat nutri-tiously. Do your workout before your shift – this helps your energy level at work and helps you sleep better after work. Eat plenty of whole grains, fruits and vegetables. Minimize sugar, junk food, alcohol and caffeine. Taking your meals to work is a good strategy if the only alternative is junk food or fast food.

➧ Be creative about connecting with friends and family when you are on a late shift. How about meeting people for breakfast? They will be heading to work while you will be getting off work.

➧ Plan ahead to make good use of your days off. Schedule the activities you enjoy with friends and family that you can’t do during your shiftwork. – Jeff Van Pelt, Ed.D., SPHR

Shiftwork continued from front

Spring 2012 Inventory Counts2 Spring 2012 Inventory Counts 3

The main reason good product ideas fail is that they get stuck between conception and development, often in processes that inhibit breakthrough innovation, according to a new study by CGT magazine and Sopheon Corp.

Nearly 60 percent of the study’s respondents said that development resources were stretched too thin because of too many other projects under development.

Only one in five ideas was truly innovative, with the rest being product revisions, line extensions or promotional ideas and packaging changes, respondents said.

The average company gets 25 percent of its revenues from products introduced within the past five years. But only half of those products achieve profit goals because of a lack of product differentiation and poor market analysis, each a part

of early-stage development. Respondents came from global companies with annual

revenues of $300 million or more. Markets included food, apparel, consumer goods and electronics.

A majority of respondents said there was a lack of coordina-tion between short-term product development activities and long-term growth strategies.

These included:➧ Information gaps that undercut new

product investments ➧ Inhibitors of effective product

portfolio management➧ Deficiencies in post-launch performance

measurement practices ❚

The headlines of recent articles on the effects of sleep deprivation on health and work say it all:

➤ Sleep-deprived workers cost U.S. $63.2 billion ➤ Insomnia costs sleep-deprived employees 252 million productive days a

year➤ A deadly case of sleep deprivation ➤ Sleep-deprived employees may make risky decisions ➤ Too little sleep: the new performance killer A study by the Institute of Medicine, the health arm of the National

Academy of Sciences, found that 50 to 70 million Americans suffer from chronic sleep disorders that adversely affect their daily functioning and health. The study found links between sleep deprivation and increased risk of diabetes, hypertension, obesity, heart attack, depression and stroke.

Employers bear much of the bur-den of sleep deprivation in the form of lower productivity and higher healthcare costs. A survey of 4,200 employees in manufacturing, trans-portation and healthcare companies looked at the relationship between

sleep and work. Respondents said they needed an average of 7.6 hours of sleep per day to function well, but that they only got an average of 6.4 hours.

Ten percent said they had insomnia, and 45 percent said they had some trouble sleeping. The researchers estimated that each employee with insomnia cost the company $3,156 per year in lost productivity, and each employee with some sleep difficulty cost about $2,500. This does not include the cost of absenteeism, which was five days per year higher for those with insomnia.

Another recent study found that missing just one night’s sleep has a noticeable impact on the brain’s ability to function, and higher-order brain activity is the first to go. The brain has to channel energy away from concentrating – for example, on solving a difficult problem – and use it just to stay awake.

The conclusion of the study was that even though you may be able to stay awake for a long time, you progressively lose the ability to think.

Clearly, sleep-deprived employees should be an issue of concern to employers. – Jeff Van Pelt, Ed.D., SPHR

If you wonder why so many computer accounts get hacked nowadays, here’s a clue: Nearly 300,000 people use the numbers 123456 as their password!

That’s according to Consumer Reports magazine, whose research also found that more than half of the adults in the United States have at least six password-protected accounts. And, you guessed it, 20 percent of them use the same password for most of their accounts.

With computer hackers becoming increasingly more sophisticated, creating strong passwords and storing them safely has never been more important.

The consumer group found that one in seven commercial sites are vulnerable to what’s called SQL attacks, in which the hacker tricks a commercial computer by using the hacker’s own programming instructions.

While banking and healthcare sites are harder to break, retail and financial service sites are more vulnerable, and actually performed below the overall average, the research found.

In its January 2012 issue, Consumer Reports offers the following tips to create passwords that will do what they’re supposed to do – protect your accounts.

➤ Never use the same password twice. If a hacker finds one, he’ll have access to other accounts with that password.

➤ Make passwords longer. Research found that nearly a third of people use passwords of seven characters or less. Those take only two hours to break. Eight characters would last 10 days, and nine characters over two years.

➤ Make passwords more complex. Using your dog’s name and 123 just doesn’t cut it anymore. Include at least one uppercase letter (not the first one), numeral and special character (*).

➤ Try to make the password memorable. Perhaps use the first letters of a sentence or favorite book or movie so you can remember it. Using a similar character pattern from site to site is fine, if it isn’t obvious to others but helps you to remember your passwords.

➤ Don’t use the obvious. Avoid children’s and spouse’s names, birth dates, anniversaries, addresses, etc.

➤ Be careful where you store your passwords. Nearly one quarter of respondents kept a written list of their passwords in their wallet, near their computers or in another predictable place. Try not to write them down, and if you do, keep them locked up.

➤ Secure your computer with security software that you keep updated.

➤ Don’t tell anyone your password either by email, over the phone, in person or on a social network. ❚

The high cost of sleep-deprived employees

Get creative with your passwordsor you could be sorry

The first step is to learn more about your customers. Under this approach, the customer includes the distributors and retailers as well as the end-user.

Similar customers should be grouped together – for example, mega-retailers, independents and direct sales to end-users. Determine each group’s key requirements regarding product and service.

Also look at the sales volume, sales cycle and trends for each group to further define present and future demand. Your supply chain can then be examined in light of these needs to add or eliminate processes or features.

For example, some computer manufacturers initially offered complete customization to each end-user but learned that the majority of customers were happy with standard configurations. In this case, the ordering and manufacturing processes were simplified.

Demand forecasting is the next step, since hiring, materials buying and production scheduling depend on it.

A key feature of the customer-driven supply chain is being nimble and responsive. That presents a challenge in planning, since long-term investments and strategies must be balanced with short-term flexibility.

This is where better customer intelligence will help. Understanding product demand cycles more specifically, de-biasing and quantifying sales forecasts, and using past history while assessing previous forecasting accuracy are all methods to refine your sales projections.

Finally, your processes will need to be aligned with the new production forecast and customer service plan. Perhaps, counterintuitively, standardization increases flexibility.

Processes, materials and products are consistent to a level where variations are quickly planned and executed, a must in the real-time world of customer-driven production.

Again, consider computer manufacturing. The basic shell and contents are the same for the entire run of a model, with a certain segment receiving additional hardware, based on orders. And, in the most efficient supply chains, a just-in-time system with trusted raw material and components suppliers further reduces costs.

Creating a customer-driven supply chain model for your company may not be simple or easy. But it has the potential to improve profitability, make you more competitive and increase customer satisfaction. All are vital issues in a global economy. – Elizabeth Penney, M.B.A.

Improve profits continued from front The researchers estimated that each employee with insomnia cost the company $3,156 per year in lost

productivity, and each employee with some sleep difficulty cost about $2,500.

Too many products in development inhibits breakthroughs

➧ The less frequent the shift rotations, the better. That is, employees should stay on each shift as long as feasible, rather than changing frequently. The least stressful shift rotation is from day to eve-ning to night – not from day to night to evening.

Employers could help their shiftworkers better handle the stress their hours bring by encouraging them to consider the following tips:

➧ It is beneficial to take a short nap (no longer than 30 minutes) before your shift, but turn on bright lights when you get up so you will not feel groggy when you get to work.

➧ Good sleep practices include keeping your bedroom cool, quiet and dark. When it is light outside, use room-darkening shades or wear a sleep mask. Turn off your phone. If there are noises you have no control over, such as lawn mowers or traffic, wear earplugs or turn on a fan to block them out. Stick to the same sleep schedule when you have only a day or two off.

➧ Talk to friends and family about your sleep and work schedule, and ask them not to wake you.

➧ A fit, healthy body can handle shift changes better than an unwell, frail or overweight body. Therefore, get regular exercise and eat nutri-tiously. Do your workout before your shift – this helps your energy level at work and helps you sleep better after work. Eat plenty of whole grains, fruits and vegetables. Minimize sugar, junk food, alcohol and caffeine. Taking your meals to work is a good strategy if the only alternative is junk food or fast food.

➧ Be creative about connecting with friends and family when you are on a late shift. How about meeting people for breakfast? They will be heading to work while you will be getting off work.

➧ Plan ahead to make good use of your days off. Schedule the activities you enjoy with friends and family that you can’t do during your shiftwork. – Jeff Van Pelt, Ed.D., SPHR

Shiftwork continued from front

Spring 2012 Inventory Counts2 Spring 2012 Inventory Counts 3

In December 2011, the Equal Employment Opportunity Commission issued an informal statement of opinion that employers who require a high school diploma for a job, without clear business necessity, may be violating the Americans with Disabilities Act (ADA).

This practice may be seen as discriminating against applicants who are unable to earn a high school diploma because of a learning disability.

The EEOC maintains that a job qualification standard, such as a high school diploma, that disproportionately screens out applicants with disabilities, must be proven to be “job-related and consistent with business necessity.”

There are two steps to complying with these criteria.First, to be job-related and consistent with business

necessity, a qualification standard must accurately measure applicants’ ability to perform fundamental job responsibilities.

Once that is established, the employer must also show that each individual applicant who does not meet the standard is not able to perform the fundamental job responsibilities – even with a reasonable accommodation.

In other words, even if the employer is able to show that a high school diploma is job-relevant in most cases, the employer should still try to establish whether a particular individual whose learning disability keeps him from earning a high school diploma can do the job with or without a reasonable accommodation.

This may be established by looking at the applicant’s relevant work history, including recommendations, and/or by allowing them to demonstrate their ability to do the essential functions of the job. If the applicant can perform the requirements of the job, with or without reasonable accommoda-tion, the applicant cannot be excluded from the job based on not having a high school diploma.

While the above opinion from the EEOC is only an “informal discussion letter” and does not have the force of law, prudent employers will take heed so as not to become the first test case. ❚

Shiftwork – defined as working either a night shift or rotating shifts – is hard on people.

They usually don’t sleep as well, which can lead to a host of issues, including fatigue, impaired concentration and problem-solving ability, stress and mood swings. (See article inside.)

A study of more than 30,000 Canadian shiftworkers found that they were twice as likely as day workers to be injured on the job. That rate is five times greater between midnight and 6 a.m., and 15 times greater between 3 a.m. and 6 a.m.

Shiftworkers often don’t eat as nutritious a diet as day workers. Their social life can be diminished or harmed because their

schedule is out of synch with that of most of their family and friends. And extreme sleep deprivation is associated with a whole list of health problems.

But there are some steps the company and individual employees can take to minimize the negative effects of shiftwork. Here are a few:

➧ One of the most impor-tant things companies can do is to provide opportunities for employees to nap on the night shift. Research on circadian rhythms recommends that employees working nights take 20-minute naps “as needed.”

➧ Employers should keep the workplace brightly lighted at all hours to promote alertness.

Strategies for reducing the negative impact of shiftwork

Manufacturers attempting to optimize investment and profit created the concept of lean manufacturing.

Going beyond the definition of waste as excess or ruined materials, lean manufacturing evaluates process f low and the productivity of people and machinery.

Inventory is replenished “just in time” with base levels restocked as used. Over the past few years, lean manufacturing proponents are taking this discipline further by looking at customer satisfac-

tion as a measure of high performance. This is called creating a cus-tomer-driven supply chain or demand-based manufacturing.

In this approach, everything from raw materials to end-user delivery is regarded as part of the supply chain. Demand-based

manufacturing aims to eliminate any material, process or production output that doesn’t create value – that is, result in a sale.

Because scheduling is more flexible and stockpiling is avoided, inventory turns are increased, customer service is improved, and lead times and defects are reduced. Improved communications and efficient delivery systems are largely responsible for making a lot of this possible. Information is gathered at every step and fed back into the system for adjustments in output.

But, like many major business improvements, successful implementation hinges on company commitment and culture. This may require a shift from being operations driven to customer driven, and some employee discomfort might go along with that. Decisions are based on what is best for the customer, not the maintenance of the internal status quo.

I n s i d e

I n s i d e

Spring 2012➜ Get creative with

your passwords – or you could be sorry

➜ Too many products in development inhibits breakthroughs

See Improve profits inside

Improve profits with customer-driven supply chain

Demand-based manufacturing aims to eliminate any material, process or production output that doesn’t

create value – that is, result in a sale.

A study of more than 30,000 Canadian shiftworkers found that they were

twice as likely as day workers to be injured on the job.

See Shiftwork inside

Requiring a high school diploma could violate ADA

A financial and management bulletin to manufacturers from:

The technical information in this newsletter is necessarily brief. No final conclusion on these topics should be drawn without further review and consultation. Please be advised that, based on current IRS rules and standards, the information contained herein is not intended to be used, nor can it be used, for the avoidance of any tax penalty assessed by the IRS. © 2012 CPAmerica International

Inventory Counts

100 Second Avenue South, Suite 600, St. Petersburg, Florida 33701 | (727) 821-6161 | www.gsscpa.com

100 Second Avenue South, Suite 600, St. Petersburg, Florida 33701www.gsscpa.com | gss@gsscpa.com

(727) 821-6161

If we may answer any of your questions on the information contained in this publication, please contact us.