Return-Path: Delivered-To: kelly.andrews@tessol-inc.com Received: from gator4254.hostgator.com by gator4254.hostgator.com with LMTP id sFw6GD23gmi/mQQAcizydQ (envelope-from ) for ; Thu, 24 Jul 2025 17:44:13 -0500 Return-path: Envelope-to: kelly.andrews@tessol-inc.com Delivery-date: Thu, 24 Jul 2025 17:44:13 -0500 Received: from mail26.nam.pb-dynmktg.com ([40.78.242.18]:13706) by gator4254.hostgator.com with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.98.1) (envelope-from ) id 1uf4fc-00000001NrR-2SxC for kelly.andrews@tessol-inc.com; Thu, 24 Jul 2025 17:44:13 -0500 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=namkey1; d=email.claconnect.com; h=From:Date:Subject:Message-Id:Reply-To:To:MIME-Version:Content-Type; bh=2+5YlcWWFTgWUyqz2xTr8XBISVbROkyw7G5+K6KbkV4=; b=UeMWE7X6LO4B1R/R3QARPQGMJ6i0WoxFYETv5BiK2MH5xoQh3yxIJiVn56a/mGai6jaAg4fHwOpP 6s5jfQrM6kVmCgWEowOj03N2jAa7VKHeuVq1Vu79YkkmVl63Ffzka/4p7zfc4ZkgP8IxVy8MqD8i /dlQJFWpUK7joOinw7z3fKobLUmjhT3BPHT0ZBTYwFyEw5/IpXkKBwAExMfcvcsA7pLFhtR6JNwX nckzPabslJEW9rASgd9v66z1KzZeapKFHBL+vIoA0q3dk2Yq/9bCljkdhKpeNz7HGfp3cRJgF8DL cZallsdt0cq6qwfA974jxWQN54LRWGD/B4pUSg== From: CLA Date: Thu, 24 Jul 2025 22:43:59 +0000 Subject: Start Planning Today to Take Advantage of New Tax Law Opportunities Message-Id: Reply-To: connect@email.claconnect.com To: kelly.andrews@tessol-inc.com X-MS-Dynamics-Message-ID: 1_le5oynleygpulk54aoxfe6gtty-nk8ttgf158n7znnup X-MS-Dynamics-Instance: j6bnpkgbsanok3tgyhdnthymjtexaxs1neabo3tsess2 RecipientAddressHash: 0BbQDuhv1Jr7mfWxQduGD8BNvsUSw1b12xkM5Pwrfgk2_2Rvoy618YfmZ3fDcc89ZNLEE1952jBfGeeOanLqHAUE2 RecipientAddressHeader: a2VsbHkuYW5kcmV3c0B0ZXNzb2wtaW5jLmNvbQ== MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="=-Chis59WvNRMuTwOoPKpsuQ==" X-Spam-Status: No, score=-4.3 X-Spam-Score: -42 X-Spam-Bar: ---- X-Spam-Flag: NO --=-Chis59WvNRMuTwOoPKpsuQ== Content-Type: text/plain; charset=utf-8 Content-Transfer-Encoding: quoted-printable [View in browser ] [CLA - We'll get you there. ] New tax law provides incredible planning opportunities The passage of the new tax law known as the One Big Beautiful Bill Act prov= ides tax planning opportunities to individuals and businesses. There are so= many strategies to consider =E2=80=94 the sooner you start your plan, the = greater your savings might be. Individual tax planning opportunities Permanent favorable individual tax rates Permanent favorable alternative mi= nimum tax exemptions Expanded estate and gift tax exclusion Significant sta= te and local tax deduction cap increases Business planning opportunities Ex= panded depreciation for business equipment Favorable changes to the busines= s interest limitation, allowing many businesses to deduct more interest Adj= usted research and experimentation expensing rules, permitting additional s= avings for businesses Enhanced cost segregation study savings Potential ben= efits to converting to a C corporation, especially if a future sale is anti= cipated New reporting requirements on qualified tips and overtime, affectin= g payroll systems compliance The new law presents opportunities for busines= ses and individuals, and you can take full advantage if you start planning = now. CLA can help you review your tax position =E2=80=94 reach out today to= get your personal plan in place. 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View disclaimers for [CliftonLarsonAllen LLP ] , [CLA Global Limited ] , and [CliftonLarsonAllen Wealth Advisors, LLC ] . =C2=A92025 CliftonLarsonAllen LLP 220 South Sixth Street, Suite 300, Minneapolis, MN, 55402 TAX-215890= --=-Chis59WvNRMuTwOoPKpsuQ== Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable Start Planning Today to Take Advantage of New Tax Law Opportunities<= /title> <meta name=3D"referrer" content=3D"never"> <meta name=3D"format-detection" content=3D"telephone=3Dno,date=3Dno,address= =3Dno,email=3Dno"> <meta name=3D"x-apple-disable-message-reformatting"> <style>p{margin:0;padding:0;line-height:125%;line-height:1.25;mso-line-heig= ht-rule:at-least}[dir=3Drtl],[dir=3Drtl] [align=3Dright] *{text-align:right= }[dir=3Drtl] [align=3Dleft] *{text-align:left}s span{text-decoration:line-t= hrough}u span{text-decoration:underline}.dividerWrapper p span{line-height:= 0}ol,ul{margin-top:15px;margin-bottom:15px;line-height:125%;line-height:1.2= 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bsp;=E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C&n= bsp;=E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C  =E2=80= =8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80= =8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80= =8C =E2=80=8C =E2=80=8C  =E2=80=8C =E2=80=8C = =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C = =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C = =E2=80=8C   =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C=  =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C=  =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C   =E2= =80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2= =80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2= =80=8C =E2=80=8C =E2=80=8C   =E2=80=8C =E2=80=8C&n= bsp;=E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C&n= bsp;=E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C&n= bsp;=E2=80=8C <br> =E2=80=8C =E2=80=8C =E2=80=8C =E2= =80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2= =80=8C =E2=80=8C =E2=80=8C =E2=80=8C =E2=80=8C  &n= 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</tbody> </table> </th> </tr> <!--[if gte mso 9]> <tr><td style=3D"font-size: 0px; line-height:0px;mso-l= ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style= =3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso= -line-height-rule: exactly; background-color: transparent;"><br/></p></td><= /tr> <![endif]--></tbody> </table></div><div class=3D"emptyContainer columns-equal-class wrap-section= " style=3D"background-color:#7dd2d3;margin:0;border-radius:0"><!--[if gte m= so 9]> </div><div style=3D"background-color: transparent; border:none;"> <!= [endif]--><table class=3D"outer" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" style=3D"display:block" role=3D"presentation"> <tbody> <!--[if gte mso 9]> <tr><td style=3D"font-size: 0px; line-height:0px;mso-l= ine-height-rule: exactly; display: none !important; mso-hide:all;background= -color: rgb(125, 210, 211);"><p style=3D"font-size: 0px;height:0px; margin:= 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background= -color: transparent;"><br/></p></td></tr> <![endif]--><tr> <th style=3D"padding:0;background-color:#7dd2d3;border-color:#000;border-wi= dth:0;border-style:none;border-radius:0" role=3D"presentation"> <table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap= per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation"> <tbody> <tr> <th class=3D"columnContainer" style=3D"font-weight:400;text-align:left;vert= ical-align:top;min-width:5px;width:600px;height:0;padding:0;background-colo= r:rgba(0,0,0,0)" role=3D"presentation"> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"height:1= 00%" role=3D"presentation"> <tbody> <tr> <th class=3D"inner" style=3D"text-align:left;min-width:5px;padding:10px;ver= tical-align:top;word-wrap:break-word;word-break:break-word;background-color= :rgba(0,0,0,0);border-color:#000;border-width:0;border-style:none;border-ra= dius:0;font-weight:400" role=3D"presentation"> <div style=3D"background-color:transparent;margin:10px 20px"><h1 style=3D"f= ont-size:22px;margin:7px;line-height:inherit;color:#2e334e;font-weight:700;= font-family:Georgia,serif;font-style:normal;text-decoration:none;text-align= :center"><span style=3D"background-color:transparent;text-align:left">New t= ax law provides incredible planning opportunities</span></h1></div></th> </tr> </tbody> </table> </th> </tr> </tbody> </table> </th> </tr> <!--[if gte mso 9]> <tr><td style=3D"font-size: 0px; line-height:0px;mso-l= ine-height-rule: exactly; display: none !important; mso-hide:all;background= -color: rgb(125, 210, 211);"><p style=3D"font-size: 0px;height:0px; margin:= 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background= -color: transparent;"><br/></p></td></tr> <![endif]--></tbody> </table></div><div class=3D"emptyContainer columns-equal-class wrap-section= " style=3D"background-color:transparent;margin:0;border-radius:0"><!--[if g= te mso 9]> </div><div style=3D"background-color: transparent; border:none;"= > <![endif]--><table class=3D"outer" align=3D"center" cellpadding=3D"0" cel= lspacing=3D"0" style=3D"display:block" role=3D"presentation"> <tbody> <!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly= ;line-height: 1px; " height=3D"0"><td> </td></tr> <![endif]--><tr> <th style=3D"padding:15px 3px 20px;border-color:#000;border-width:0;border-= style:none;border-radius:0" role=3D"presentation"> <table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap= per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation"> <tbody> <tr> <th class=3D"columnContainer" style=3D"font-weight:400;text-align:left;vert= ical-align:top;min-width:5px;width:594px;padding:0;height:0;background-colo= r:rgba(0,0,0,0)" role=3D"presentation"> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"height:1= 00%" role=3D"presentation"> <tbody> <tr> <th class=3D"inner" style=3D"text-align:left;min-width:5px;padding:0 0 15px= ;vertical-align:top;word-wrap:break-word;word-break:break-word;background-c= olor:rgba(0,0,0,0);border-color:#000;border-width:0;border-style:none;borde= r-radius:0;font-weight:400" role=3D"presentation"> <!--[if gte mso 9]> <table width=3D"594" style=3D"table-layout: fixed;bord= er-collapse: collapse; width: 594px; padding-top: 0px;padding-bottom: 15px;= padding-left: 0px;padding-right: 3px; " cellpadding=3D"0" cellspacing=3D"0= " border=3D"0"> <tr> <td valign=3D"top"> <![endif]--><div style=3D"background-color:transparent;= padding:0 3px 15px 0"><h2 style=3D"font-size:16px;margin:0;line-height:inhe= rit;color:#2e334e;font-weight:700;font-family:Georgia,serif;text-align:left= ;font-style:normal;text-decoration:none"><span style=3D"color:#25282a;font-= family:Arial,Verdana,sans-serif;font-size:14px;font-weight:400;background-c= olor:transparent">The passage of the new tax law known as the </span><span = style=3D"color:#25282a;font-family:Arial,Verdana,sans-serif;font-size:14px;= font-weight:400;background-color:transparent;font-style:italic">One Big Bea= utiful Bill Act</span><span style=3D"color:#25282a;font-family:Arial,Verdan= a,sans-serif;font-size:14px;font-weight:400;background-color:transparent"> = provides tax planning opportunities to individuals and businesses.</span></= h2><p style=3D"margin:0;padding:0;line-height:22px;mso-line-height-rule:at-= least;font-family:Arial,Verdana,sans-serif;font-size:14px;color:#25282a;fon= t-weight:400;text-align:left"><br></p><p style=3D"margin:0;padding:0;line-h= eight:22px;mso-line-height-rule:at-least;font-family:Arial,Verdana,sans-ser= if;font-size:14px;color:#25282a;font-weight:400;text-align:left">There are = so many strategies to consider =E2=80=94 the sooner you start your plan, th= e greater your savings might be.</p><p style=3D"margin:0;padding:0;line-hei= ght:22px;mso-line-height-rule:at-least;font-family:Arial,Verdana,sans-serif= ;font-size:14px;color:#25282a;font-weight:400;text-align:left"><br></p><p s= tyle=3D"margin:0;padding:0;line-height:22px;mso-line-height-rule:at-least;f= ont-family:Arial,Verdana,sans-serif;font-size:14px;color:#25282a;font-weigh= t:400;text-align:left"><span style=3D"font-weight:700">Individual tax plann= ing opportunities</span><span style=3D"white-space:pre"> </span> <br><= /p><ul style=3D"margin-top:15px;margin-bottom:15px;line-height:1.25;mso-lin= e-height-rule:at-least;padding-inline-end:0;padding-inline-start:40px"><li>= Permanent favorable individual tax rates</li><li>Permanent favorable altern= ative minimum tax exemptions</li><li>Expanded estate and gift tax exclusion= </li><li>Significant state and local tax deduction cap increases</li></ul><= p style=3D"margin:0;padding:0;line-height:22px;mso-line-height-rule:at-leas= t;font-family:Arial,Verdana,sans-serif;font-size:14px;color:#25282a;font-we= ight:400;text-align:left"><span style=3D"font-weight:700">Business planning= opportunities</span></p><ul style=3D"margin-top:15px;margin-bottom:15px;li= ne-height:1.25;mso-line-height-rule:at-least;padding-inline-end:0;padding-i= nline-start:40px"><li>Expanded depreciation for business equipment</li><li>= Favorable changes to the business interest limitation, allowing many busine= sses to deduct more interest</li><li>Adjusted research and experimentation = expensing rules, permitting additional savings for businesses</li><li>Enhan= ced cost segregation study savings</li><li>Potential benefits to converting= to a C corporation, especially if a future sale is anticipated</li><li>New= reporting requirements on qualified tips and overtime, affecting payroll s= ystems compliance</li></ul><p style=3D"margin:0;padding:0;line-height:22px;= mso-line-height-rule:at-least;font-family:Arial,Verdana,sans-serif;font-siz= e:14px;color:#25282a;font-weight:400;text-align:left">The new law presents = opportunities for businesses and individuals, and you can take full advanta= ge if you start planning now. CLA can help you review your tax position =E2= =80=94 reach out today to get your personal plan in place. </p></div><= !--[if gte mso 9]> </td></tr></table> <![endif]--><!--[if gte mso 9]> <tabl= e align=3D"center" style=3D"border-collapse: collapse;border-spacing: 0px;= padding: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0= " > <tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe= r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide= : none !important;}</style> <td valign=3D"top" align=3D"center" width=3D"594"> <![endif]--><div align=3D= "center" class=3D"buttonWrapper" style=3D"background-color:transparent;marg= in:10px 0"><!--[if gte mso 9]> <table cellpadding=3D"0" cellspacing=3D"0" = border=3D"0" style=3D"border-collapse: collapse;border-spacing: 0px;font-si= ze: 0; line-height: 0;"> <tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" = height=3D"10"><td> </td></tr><tr> <td> <table 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transparen= t; border:none;"> <![endif]--><!--[if gte mso 9]> <table align=3D"center" s= tyle=3D"width: 560px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"><tr= style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" hei= ght=3D"25"><td> </td></tr></table> <![endif]--><table class=3D"outer" = align=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block= " role=3D"presentation"> <tbody> <!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly= ;line-height: 1px; " height=3D"0"><td> </td></tr> <![endif]--><tr> <th style=3D"padding:10px;border-color:#000;border-width:0;border-style:non= e;border-radius:0" role=3D"presentation"> <table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap= per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta= tion"> <tbody> <tr> <th class=3D"columnContainer" style=3D"font-weight:400;text-align:left;vert= 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class=3D"containerWrap= per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation"> <tbody> <tr> <th class=3D"columnContainer" style=3D"font-weight:400;text-align:left;vert= ical-align:top;min-width:5px;width:600px;height:0;padding:0;background-colo= r:rgba(0,0,0,0)" role=3D"presentation"> <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"height:1= 00%" role=3D"presentation"> <tbody> <tr> <th class=3D"inner" style=3D"text-align:left;min-width:5px;padding:0;vertic= al-align:top;word-wrap:break-word;word-break:break-word;background-color:rg= ba(0,0,0,0);border-color:#000;border-width:0;border-style:none;border-radiu= s:0;font-weight:400" role=3D"presentation"> <!--[if gte mso 9]> <div style=3D"background-color: transparent; margin: 0p= x;"><p style=3D"line-height: 175%; font-family: Arial, Verdana, sans-serif;= font-size: 14px; color: rgb(37, 40, 42); font-weight: normal; margin: 0px;= padding: 0px; mso-line-height-rule: at-least; text-align: 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margin: 0px;"><p style=3D"line-height: 150%; font-family: Arial, Ve= rdana, sans-serif; font-size: 14px; color: rgb(37, 40, 42); font-weight: no= rmal; margin: 0px; padding: 0px; mso-line-height-rule: at-least; text-align= : center;"><span style=3D"font-family:Arial, Helvetica, sans-serif; font-si= ze:10px;">=C2=A92025 CliftonLarsonAllen LLP</span></p><p style=3D"line-heig= ht: 150%; font-family: Arial, Verdana, sans-serif; font-size: 14px; color: = rgb(37, 40, 42); font-weight: normal; margin: 0px; padding: 0px; mso-line-h= eight-rule: at-least; text-align: center;"><span style=3D"font-family:Arial= , Helvetica, sans-serif; font-size:10px;"> 220 South Sixth Street, Sui= te 300, Minneapolis, MN, 55402</span></p></div> <![endif]--> <!--[if !mso]>= <!----><div style=3D"background-color:transparent;margin:0"><p style=3D"li= ne-height:22px;font-family:Arial,Verdana,sans-serif;font-size:14px;color:#2= 5282a;font-weight:400;margin:0;padding:0;mso-line-height-rule:at-least;text= -align:center"><span style=3D"line-height:1.5;font-family:Arial,Helvetica,s= ans-serif;font-size:10px">=C2=A92025 CliftonLarsonAllen LLP</span></p><p st= yle=3D"line-height:22px;font-family:Arial,Verdana,sans-serif;font-size:14px= ;color:#25282a;font-weight:400;margin:0;padding:0;mso-line-height-rule:at-l= east;text-align:center"><span style=3D"line-height:1.5;font-family:Arial,He= lvetica,sans-serif;font-size:10px"> 220 South Sixth Street, Suite 300,= Minneapolis, MN, 55402</span></p></div><!--[endif]----></th> </tr> </tbody> </table> </th> </tr> </tbody> </table> </th> </tr> <!--[if gte mso 9]> <tr><td style=3D"font-size: 0px; 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