pa-natp newsvolume 26, issue 2 summer 2014 . 2 issue at a glance president’s message 1 issue at a...
TRANSCRIPT
1
President’s Message
As I write this I have just returned from a week of sunshine, heat, and learning in Orlando
Florida at the National Conference of NATP. Those of you who did not attend missed a great week. The classes and instructors were top notch while the accommodations and food were second to none. The week kicked off Sunday evening when all Pennsylvania members were invited to a social gathering at the Pool Bar where old friendships were renewed and new friendships and business contacts were formed. Also, everyone had the opportunity to meet
and talk with Kathy Stanik, the CEO of NATP as well as several Directors of the National Board. I would like to take this opportunity to thank Denise Brandt, Erica Knight, and Kath Bowman who arranged this gathering and who also put together a great table at Chapter Showcase. Great job guys! Also, thanks to all the other members who lent a hand to make these events a success. Be sure to mark your calendars and join us for the next two National Conferences: July 20-23, 2015 in New Orleans,
Louisiana at the Hilton Riverside and August 9-12, 2016 in Indianapolis, Indiana at the JW Marriott. Believe me when I say that if you attend a National Conference you'll be hooked and never want to miss another. As a child I used to think it was strange when adults talked about how fast time went by. It seemed to me to take forever for the different seasons to pass. We waited for what felt like an eternity for Christmas to come anticipating
the tree, Santa and of course the gifts. But now the seasons just fly by. Summer is rapidly coming to an end and the fall (when our thoughts turn to cool weather and tax updates) will once again be upon us.
Speaking of education, your State Chapter has been working very hard to bring you quality education on Federal, State, and Local topics. On September 17th we will hold a seminar in Cranberry Township at the Regional Alliance Learning Center. Melinda Garvin, an NATP instructor will present education on Subchapter S Corporations. Later that evening a Board of Directors meeting will be held and of course all members are welcome to attend. The following day is the "Working Together" seminar presented by the IRS, PA Department of Revenue, and a number of tax professional organizations including your own PA-NATP. Why not attend both of these educational events and receive
up to 16 hrs of CPE? Back by popular demand on Wednesday, October 1st is the famous RCT-101 class in Lancaster. This is always a great learning experience and the class fills up fast so be sure to register early. November will be here before we know it and with it comes our Chapter's Annual Conference on November 6th and 7th in New Cumberland, PA. This is your best opportunity to learn about PA taxes and to hear the PA Updates from David Braden, CPA and Assistant to the
Director of the Department of Revenue. A Board of Directors meeting will be held on the evening of Wednesday
November 5th; again, members are welcome to attend. Finally, a very big Thank You goes to 1st Vice President and Education Chair, Patricia Turner, EA for all the hard work she has done in putting together these great seminars. Hope to see you all at our upcoming events.
Patti Schrader Blum PA-NATP President
www.panatptax.com 1-800-PA-NATP1
PA-NATP
NEWS
Volume 26, Issue 2 Summer 2014
2
Issue at a Glance
President’s Message 1
Issue at a Glance 2
Calendar of Events 3
Scenes from National Conference 4, 5
Reflections on National Conference 6
PA-NATP Bylaw Changes Proposed 7
IRS Changes 8
IRS Liaison Meeting 8
Preventing RCT-101 Processing Errors 9, 10
Local EIT Estimated Tax for Farmers 10
Property Tax Relief 11
New Members 11
Financial Pages 12, 13
Ad Rates & Board of Director Directory 14
Due diligence has been used in preparing this publication; however, the possibility of mechanical or human error does
exist. Laws, regulations and procedures do change so additional information sources should always be consulted before relying on any information herein contained. Additionally, the facts and circumstances of a particular situation may differ from those presented here. This material is presented with the understanding that this publication is not
intended to render legal, accounting or tax advice.
3
2014 Calendar of Events
*Note Date Revisions*
PA Chapter events in bold type, National events in italics.
*September 17* West Seminar: Intermediate S-Corps
Wednesday Board of Director’s Meeting, Evening
Regional Learning Center, Cranberry
September 18 Western PA Working Together
Thursday Regional Learning Center, Cranberry
October 1 PA RCT-101 Seminar
Wednesday Heritage Hotel, Lancaster
October 27 & 28 Essential 1040 & Beyond 1040 Workshops
Mon & Tue Mechanicsburg
November 3 & 4 Essential 1040 & Beyond 1040 Workshops
Mon & Tue Monroeville
November 5 & 6 Essential 1040 & Beyond 1040 Workshops
Wed & Thur Erie
*November 5 – 7 * Board of Director’s Meeting
Wed - Fri PA-NATP Annual Conference & Membership Meeting
Clarion Hotel & Conference Center, New Cumberland
November 17 & 18 Essential 1040 & Beyond 1040 Workshops
Mon & Tue Lancaster
November 19 & 20 Essential 1040 & Beyond 1040 Workshops
Wed & Thur Essington
July 20 - 23 2015 NATP National Conference
Mon - Thur Hilton New Orleans Riverside
August 9 – 12 2016 NATP National Conference
Mon - Thur JW Marriott Indianapolis
Celebrities Wanted:
Have you spoken publicly with respect to tax topics? Perhaps you have appeared on television or had
articles published? If so, the Chapter of the Year Committee wants to hear from you. The
Communications Section of the Chapter of the Year application awards points for members who have had
articles published or made a public presentation. Documentation of such activities is required to be
included with the application. Please forward information to Chapter President Patti Blum at
[email protected]. The application deadline is June 1st; however, the committee will collect the
documentation throughout the year.
4
Scenes from 2014 NATP National Conference
Marriott Orlando World Center
5
Scenes from 2014 NATP National Conference
PA Meet & Greet
C S
H H
A O
P W
T C
E A
R S
E
Penny Erbe, Denise Brandt, Sam Wingard, Erica Knight
Patti Blum, Penny Erbe, Steve Brooks,?, Sam Wingard
For more Conference pictures go to our website
panatptax.com and click on the Gallery tab.
Banquet>
Patti Blum, PA-NATP President Jay Tritz, NATP Instructor
6
Reflections on the 2014 National Conference submitted by Denise E Brandt, EA
First, you should know that I arrived in Orlando a day before the conference just to spend a day having
fun at one of the parks. I wanted to do the park first so that once conference was over I could go straight
back to my office and put to use all the neat stuff that I had learned the past four days.
My first priority upon arrival at the hotel was collecting the six boxes that had arrived on Thursday. Four of
the boxes were filled with peppermint patties freshly made by the RM Palmer Candy Co. in West Reading,
PA. These were not small boxes and my room soon smelled like a peppermint patty warehouse. I knew
we did not need all this candy for Chapter Showcase so I took two boxes down to NATP staff at the
registration desk where everyone attending conference could enjoy candy compliments of the PA Chapter
and RM Palmer Candy Co. During Chapter Showcase we shared the last 2 cartons with a couple of other
Chapters who did not have enough handouts. The balance of the candy, 1/3 of a box, was turned over to
staff Wednesday morning.
What can I say? This year’s conference was a “WOW” experience. The Sunday evening PA Meet & Greet
event was a great success. Next time we’ll try to improve on it but watching our members network
together was really awesome. The opportunity for the first-time attendees to get acquainted before
conference was icing on the cake. Throughout the next few days, seeing them in the halls or at the social
events and knowing who they were was fantastic.
The NATP Charity Auction is one of my favorite conference events. This year Penske Truck Leasing Co.
came through huge for PA-NATP by donating two NASCAR race tickets for the 2014 Ford EcoBoost 400
race at the Homestead Miami Speedway on Nov. 16th. They also donated a Brad Keselowski #2 collectible
model stock car and a 2012 Dallara Izod Indy Car Series Model Indy Car. The three items were sold
separately but brought a total of $975.00 at the auction. All the auction proceeds went to the Mustard
Seed of Central Florida, an organization whose mission is to help families and individuals who have
suffered a disaster or personal tragedy by providing them clothing and furniture.
Chapter Showcase, also one of my favorite events, was a lot of fun this year. We raffled off a 75th
Anniversary Little League World Series bag of memorabilia and a large bag of food items and other
goodies made in PA. Raffling of these items brought in an additional $337.00 for the Mustard Seed charity.
Thank you to Erica Knight and Penny Erbe for helping us setup the Showcase table and to Steve Brooks,
Tom Hauke, Patti Blum and Sam Wingard who helped out behind the table during the event. If I missed
someone’s name I apologize.
Oh, by the way, during the entire conference a total of $29,355 was raised for the Mustard Seed of
Central Florida with the PA Chapter accounting for $1312 of that total.
And yes, I did go to class too, enjoyed every single session and learned something in every one. Well,
okay, I did miss four sessions: one to take care of Chapter business, one due to networking and the other
two were simply due to exhaustion. The wonderful Healthcare Act and filing requirements was probably
the one that brought the most stress.
Seeing old friends and making new friends … one cannot put a dollar value on the experience. There is
only one thing I regret. I missed Sam Wingard going down the water slide. (Editor’s note: It was not a
pretty sight.)
I can’t wait until next year. Look out New Orleans; here we come!!
7
Another Conference Comment
I really enjoyed my first conference! I was not sure what to expect. I definitely will be going to NOLA next
year. I was very surprised to see how it ran like a well oiled machine; I know that took a lot of work and
coordination. The classes offered were very relevant and all the presenters were exceptional. I left
enriched with knowledge and people that I now call my friends.
Rose Maio, EA, RTRP, Downingtown
PA-NATP Chapter Bylaw Changes Proposed
One of the items on the agenda for the 2014 Annual Membership Meeting in New Cumberland in
November will be a vote on proposed amendments to the chapter bylaws. The bylaws were last updated in
November 2007 and it is important that modifications be made periodically to reflect our changing times.
A copy of the current bylaws can be viewed on the chapter website at panatptax.com; click on Bylaws on
the toolbar. Also located on the website are the proposed amendments and the sponsor signature form.
All of the proposed changes deal with Article IV, the Board of Directors, and modify requirements
associated with Board of Director meetings and the composition of the Board itself. A brief summary of
the new provisions follows:
Section 8: Regular Board Meetings may be held either in person or via teleconference a minimum of four
times a year with at least one meeting in person.
Section 9: Special Board Meetings may be held either in person or via teleconference and notice may be
provided by telephone or email.
Section 2: The Board will be reduced from 16 to 13 members. Directors shall serve at large and not
represent a geographic region with all Directors providing reasonable representation to all members.
Section 10: A quorum of the Board shall consist of 7 members declared present at any Board meeting.
At the July 18 Board of Directors meeting in State College, the Board voted unanimously to approve these
amendments. The Board recommends that the membership approve these amendments so we may
operate more efficiently to provide the best service possible to our members.
Drew Stump, Bylaws Committee Chairman
8
IRS Changes Affecting Tax Professionals Submitted by Samuel A. Wingard
The Pennsylvania Chapter newsletter normally does not include items dealing with IRS/federal issues but
we feel it important to mention two recent developments. Most of you are probably already aware of these
but, to be sure, a brief summary follows.
Many of you use Circular 230 disclaimers in your writings (for example at the end of your emails)
however you are no longer required to do so. Circular 230 was revised on 6/9/14 and Section
10.35 on “Requirements for covered opinions” was eliminated. It was replaced by a new Section
10.35 on “Competence”. As a result of the replacement of Section 10.35 the need for disclaimers
has all but been eliminated. See Circular 230 6/14 revisions at:
http://www.irs.gov/pub/irs-utl/TD_9668_6-9-14_Cir%20230_6-9-14_Final_Reg.pdf
If you read pages 4, 11, 31 and 32 it explains the impact the changes to Circular 230 Section
10.35 has on disclaimers. Please look at the Tax Notes Today article from June 18, 2014,”OPR
WILL TELL PRACTITIONERS TO REMOVE CIRCULAR 230 DISCLAIMERS”, where you can
see the Statements on this subject by Karen Hawkins of OPR:
http://www.irs.gov/pub/irs-utl/OPR_Will_Tell_Practitioners_to_Remove_Circular_230_Disclaimers.pdf
The IRS has announced a new program that aims to recognize the efforts of non-credentialed
return preparers who aspire to a higher level of professionalism. This new voluntary program is
designed to encourage education and filing season readiness. Return preparers who elect to
participate will receive a record of completion from the IRS allowing them to publicly differentiate
themselves in the marketplace. Called the Annual Filing Season Program or AFSP, participants will
be included in a public database of return preparers. The Directory of Federal Tax Return Preparers
with Credentials and Select Qualifications will include the name, city, state, zip code, and
credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled
actuaries with a valid PTIN, as well as all AFSP – Record of Completion holders. Further details can
be found at: http://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program
Liaison Meeting Attended Submitted by Patti Blum, PA-NATP President
I recently had the honor of attending a Liaison Meeting with the National Director of IRS Collection
Enterprise Services, Darren Guillot, at the Morehead Federal Building in Pittsburgh. I and 13 others from
the tax professional community, IRS and PA Department of Revenue were briefed about Online Payment
Agreements, Offer in Compromise Pre-qualifier Tools, Third Party Payers, and Appeals Judicial Approach
and Culture. We were also given the opportunity to provide feedback on these and other situations that
we encounter.
I've attended other such meetings and left them with a sense of "well there were 3 hours I've wasted and
can never get back", but not this time. I think everyone left with a sense of accomplishment and the
feeling that our opinions and experiences were valuable in furthering our profession's relationship with the
IRS. This was a terrific learning experience for me and I felt privileged to represent PA-NATP on this
occasion. Mr. Guillot was quick to address our questions and concerns and he left with pages of
suggestions from the practitioner community on ways to improve the system.
9
PREVENTING RCT-101 PROCESSING ERRORS Reprinted from the PA Dept. of Revenue’s website with the permission of the Department’s Press Office
The integrated tax system enables a more robust and analytical review of corporation tax return data,
including prior year data for history of earnings, net operating losses, calculations, valuation deduction
and rate changes. To prevent a return from suspending, taxpayers are encouraged to provide a complete
and accurate report that will process smoothly, following the following tips.
Never input the word “none” in numeric fields.
History of earnings for capital stock/foreign franchise tax must be in order, starting with the oldest
year on Year 1. If only one year is applicable, the first year should be entered on the Current Year
line. There should be no gaps in the history of earnings, and the most recent consecutive five years
must be provided.
Checkbox indicators on the return:
o If checking “Holding Company,” do not use three-factor apportionment.
o If checking “Solicitation Only,” “Single-Member LLC,” “Multi-Member LLC” or “PA S
Corporation,” do NOT complete Section C, Corporate Net Income Tax, on Page 3.
If taking a deduction for bonus depreciation, Section B1, Current Year Federal Depreciation of 168K
Property, must be completed on Page 3. Also, Schedule C-3 (REV-799) must be filled out and
included with the RCT-101.
Use only generic, non-year specific RCT-101 returns.
If an amended return must be filed, taxpayers are encouraged to complete the non-year specific
RCT-101, completing all sections of the return. This includes those sections originally filed and
those sections being amended. The amended report check box under Step B, Page 1 of the RCT-
101 must also be checked.
Completing apportionment factors as 0/0, leaving the factor fields blank or typing “none” in these
fields will result in apportionment being changed to 100 percent in Pennsylvania, automatically
changing the reported tax liabilities. Partnerships’ factors also must be provided, per a
corporation’s ownership percentage and not entered as zeroes.
Eligible corporations electing to use three-factor apportionment should complete the RCT-105 or
RCT-106, as applicable. Total factors from the RCT- 105 or 106 should then be transferred to
Schedule A-1 and/or Schedule C-1 on Page 4 of the RCT-101. Amounts differing from information
on federal forms 1120, 1120S or 1065 must be reconciled.
The CT-1 PA Corporation Tax Booklet (REV-1200) for the RCT-101 is available on our website at
www.revenue.state.pa.us.
Additional Guidance on Apportionment and Partnerships: If a corporation owns underlying partnerships,
the partnerships’ property, payroll and sales factors must be passed up through to the corporate owner, in
relation to the ownership percentage. A corporation’s ownership interest in a partnership or other
unincorporated entity (hereinafter referred to as a partnership) has to be included in the apportionment
fraction as a direct interest of the corporation in the assets of the partnership.
If a change to tax return line-item occurs, a basis worksheet is mailed to a taxpayer, accompanied by a
Notice of Adjustment letter that provides instructions to the taxpayer regarding the calculated tax change.
For the property factor, the portion of the partnerships’ real and personal property, owned or rented and
used during the taxable period, to the extent of the taxpayer’s interest in the partnerships, must be
included in the numerator and denominator of the taxpayer’s property factor. This property should be
reflected on the Partner’s Share of Property Owned by Partnerships line on Table 1, Page 2 of the RCT-
106. Property amounts applicable to an ownership interest in an LLC or business trust that is a partnership
or disregarded entity for federal income tax purposes must be included only for Pennsylvania corporate
net income tax factors.
For the payroll factor, the portion of the partnerships’ payroll has to be included in the numerator and
denominator of the corporation’s payroll factor to the extent of the taxpayer’s interest in the partnerships
for that period, as appropriate. This payroll calculation should be reflected on the Partner’s Share of
Continued on next page
10
PREVENTING RCT-101 ERRORS Continued form previous page
Payroll from Partnerships line on Table 2, Page 2 of the RCT-106. Payroll amounts applicable to an
ownership interest in an LLC or business trust that is a partnership or disregarded entity for federal
income tax purposes must be included only for Pennsylvania corporate net income tax factors.
For the sales factor, the portion of the partnerships’ gross receipts net of returns and allowances are
included in the numerator and denominator of the corporation’s sales factor to the extent of the taxpayer’s
interest in the partnerships for that period, as appropriate. Sales of tangible personal property are
considered in-state if the property is delivered or shipped to a purchaser within Pennsylvania. This sales
calculation should be reflected on the Partner’s Share of Sales from Partnerships line on Table 3, Page 2 of
the RCT-106. Payroll amounts applicable to an ownership interest in an LLC or business trust that is a
partnership or disregarded entity for federal income tax purposes must be included only for Pennsylvania
corporate net income tax factors.
For tax periods beginning on or after Jan. 1, 2013, all business income must be apportioned to the state
by multiplying income by the sales factor only for corporate net income tax.
NOTE: A corporation with no property, payroll or sales both inside and outside Pennsylvania, should
complete Schedule A-1 and/or C-1 on Page 4 of the RCT-101, using zero as the numerator and one as the
denominator.
Reports where the taxpayer is calculating a liability using a method other than the standard calculation,
including any position granted as the result of an appeal in a prior year, cannot be filed electronically. In
such cases, the RCT-101 report and all required attachments, including the reason the report cannot be e-
filed, must be mailed to:
PA Department of Revenue
Bureau of Corporation Taxes
P.O. Box 280704
Harrisburg, PA 17128-0704
Reminder: Local EIT Estimated Tax Requirement for Farmers Differs from Federal & PA
submitted by Samuel A. Wingard
In a recent communication from local earned income tax collector Berkheimer Tax Administrator, we were
reminded that farmers must make quarterly estimated tax payments if their net profit exceeds $12,000.
There is no provision in any of the local tax enabling legislation similar to the federal and state exception
that permits farmers to pay their entire estimated tax by March 1. So, like all other filers with taxable
earned income not subject to withholding of more than $12,000, estimated tax payments need to be
made by the due dates: April 30, July 31, October 31 and January 31.
Berkheimer also informs us that their offices are in the process of sending letters to non-filers. Any
taxpayer receiving one of these letters needs to respond to it even if they had no requirement to file a
local EIT return. This is particularly true for retired individuals. Once Berkheimer has been informed that
the individual is retired the taxpayer will be removed from their list and should receive no further notices.
Quarterly estimated tax payments and final returns can be filed electronically on Berkheimer’s website
http://www.hab-inc.com/. The website also contains a wealth of information about the local earned
income tax.
11
BUDGET SECRETARY CERTIFIES MORE THAN $779 MILLION FOR STATEWIDE PROPERTY TAX RELIEF
Reprinted from the PA Dept. of Revenue’s website with the permission of the Department’s Press Office
On April 15, Budget Secretary Charles B. Zogby certified that more than $779 million in gaming revenue
will be available for property tax relief in 2014.
Zogby certified the balance in the Property Tax Relief Fund is more than $394 million. Gaming revenue
from now through Oct. 15 is projected to add about $399 million to the relief fund, bringing the total
amount in the fund at that time to approximately $793 million, which includes a projected balance of
approximately $14 million in the Property Tax Relief Reserve Fund.
The average statewide property tax reduction for each household is expected to be about $200 this year.
The amount of property tax relief will vary by school district, and the amount of property tax relief in each
school district is available online at the School District Property Tax Relief section of the Department of
Education website at www.education.state.pa.us.
Under the law, Pennsylvania homeowners will see the property tax reduction itemized on their tax bills,
which most school districts will issue this summer.
Homeowners in 66 counties will receive reductions in school property tax bills. In accordance with the
Taxpayer Relief Act, Philadelphia’s share of funding for broad-based tax relief – more than $86 million –
will be used to reduce the city’s wage tax.
Gaming revenue also supports the Property Tax/Rent Rebate program. Under this program, older and
disabled homeowners with incomes up to $35,000 – and renters with incomes up to $15,000 – are eligible
for rebates of up to $650. Supplemental rebates for qualifying homeowners can increase rebates to $975.
Information is available at www.revenue.state.pa.us or by calling 1-888-222-9190.
Welcome New Members The Pennsylvania Chapter is honored to welcome these new members
May Barry L Weller, EA Boyertown
Christopher Keener Lebanon
Darren Bailey York
Elizabeth Feronti Youngsville
Frederick G Smith, Jr CPA Clinton
George Mathew Philadelphia
Terry Lee Graham, EA Richboro
Thomas Dormer, EA Boothwyn
June Dan L Beyer Bloomsburg
Robert Biddle Spring City
Anthony B Davis Elkins Park
Michael Fitzpatrick Erie
Georgia Macinnis West Chester
Avrum Rosenzweig, CPA CSEP Blue Bell
July Richard Angott, CPA Hermitage
Shawn Lynn Bernheisel Carlisle
Paul M Nolt New Holland
Michelle O'Connor Hanover
Brendan Radel Mifflinburg
Nicholas J Renninger Carlisle
Tyrell Spradley, EA Harrisburg
Alex Wendolowski Peckville
David Williams Covington
Elissa Wurf, CPA EA Bethlehem
12
The Financial Page
PA-NATP Profit & Loss
January 1 thru August 19, 2014
Income Incentive Dues 485.86
Member Dues 8,140.00
Total Dues 8,625.86
Seminars
State College 275.00
Total Seminars 275.00
Interest 5.18
Printed Materials
PA Sales Tax Collected 47.55
Printed Handouts 396.25
Printed PA Books 396.20
Total Printed Materials 840.00
TMI Commissions 1441.00
Total Income 11,187.04
Expense Administration
Credit Card Fees 187.26
Bank Fees 115.59
Copies 2.30
Mileage 221.20
Office Supplies 76.14
Postage 72.55
Telephone 62.99
Website 152.40
Miscellaneous 136.47
Total Admin. Expense 1,026.90
Board of Directors
Conference Calls 193.92
Meals 353.86
Meeting Fees 800.00
Mileage 2383.92
Total BoD Expense 3731.70
Committees
Education 282.11
Seminars
State College 655.42
Other 100.00
Total Seminar Expense 755.42
National Conference
Chapter Showcase 184.74
Registration Reimb. 100.00
Total Nat’l Conf Exp 284.74
Newsletter
Editor 400.00
Postage 21.10
Printing 69.32
Total Newsletter 490.42
Printed Material Exp
Sales Tax 54.36
Refunds 15.00
Total Expense 6,640.65
Net Income 4,546.39
13
The Financial Page cont’d
Balance Sheet
January 1 thru August 19, 2014
Quick Reference Book Reminder
The order forms for Quickfinder and TaxBook reference books are now available on the NATP website.
http://www.natptax.com/taxstore/Documents/2014%20Quickfinder%20Order%20Form.pdf
http://www.natptax.com/taxstore/Documents/TheTaxBook%20Order%20Form.pdf
PA-NATP receives a $5.00 donation per book when ordered on these specially coded order forms but only
when ordered on these forms. So please remember when ordering your quick reference books to
download and use only the coded forms, not ones that you receive in the mail.
ASSETS
Current Assets
Checking/Savings
Commercial Bank Checking 13,721.24
Metro Bank Checking 12,425.46
PayPal 50.00
Total Checking/Savings 26,196.70
Fixed Assets
Computer & Printer 1,310.69
Total Fixed Asserts 1,310.69
Total Assets 27,507.39
LIABILITIES & EQUITY
Equity
Opening Balance 22,961.00
Net Income 4,546.39
Total Equity 27,507.39
Total Liabilities & Equity 27,507.39
14
PA-NATP NEWS Advertising Space Available
Your ad on these pages can reach 1200 PA tax professionals.
Classified Ad Rates
NATP Member rates, up to 100 words: Non-Member rates, up to 100 words:
1 Issue $20.00 1 Issue $30.00
2 Issues, same ad $30.00 2 Issues, same ad $45.00
3 Issues, same ad $40.00 3 Issues, same ad $60.00
4 Issues, same ad $50.00 4 Issues, same ad $75.00
Additional words flat rate 50¢ per word for 1- 4 issues, member and nonmember.
Display Ad Rates
NATP Member rates: Non-Member rates:
Full page $150.00 Full page $225.00
Half page $ 85.00 Half page $125.00
Quarter page $ 50.00 Quarter page $75.00
All ads must be prepaid and tax/accounting/financial planning related.
Mail checks, payable to PA-NATP, to the treasurer: Send ads to the newsletter editor:
Kathryn Bowman Samuel Wingard
64 Crestview Dr 2652 Barnard Rd
Lebanon, PA 17042 Dayton, PA 16222
2014 PA-NATP Board of Directors (nn) denotes term expiration date
Region 1 (South East) VACANCY (14) Charles C. Evans Jr. (16) [email protected] Downingtown, PA 19335 Drew Stump, RTRP (15) 610-683-9319 Kutztown, PA 19530 [email protected]
Region 2 (South Central) Patricia Turner, EA (15) - 1st Vice-President 717-299-1686 Lancaster, PA 17603 [email protected] Erica Lutz (16) 610-488-0295 Bernville, PA 19506 [email protected] Rebecca Mangold EA (14) – 2nd Vice President 717-285-4181 Lancaster, PA 17601 [email protected]
Region 3 (South West) VACANCY (16) A.C. Stickel (14) 814-944-9000 Altoona, PA 16602 [email protected] Samuel Wingard, RTRP (15) Secretary/Newsletter Editor Dayton, PA 16222 814-257-8404 [email protected]
Region 4 (North West) Patti Blum (16) - President 814-968-5919 Sheffield, PA 16347 [email protected] David Fleming, EA (14) 814-764-3371 Fairmount City, PA 16224 [email protected] Justina Tushak, CPA, EA (15) 814-456-1040 Erie, PA 16508 [email protected]
Region 5 (North East) Kathryn Bowman, EA (15) – Treasurer 717-273-2742 Lebanon, PA 17042 [email protected] Susan E Bure (16) 724-763-3049
Manorville, PA 16238 [email protected] Joyce Jones (14) 724-924-9722 New Castle, PA [email protected]
At Large VACANCY (14) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Angela Leasure, EA - Historian [email protected] Erie, PA 16509 Jeff Cohick, EA - Delegate 717 249-5321 Carlisle, PA 17013 [email protected] Denise E Brandt, EA - Delegate 610-488-0295 Bernville, PA 19506 [email protected]