BDO Alliance Relationship

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2 Crosslin & Associates, P.C. BDO Alliance Relationship Crosslin & Associates, P.C. is an independent member of the BDO Alliance, a national network of select accounting firms with direct ties to BDO, the world s eighth largest international accounting firm. Membership in the Alliance gives us immediate access to the technical literature, customer services, training, technical expertise, research capability, and other resources of BDO and other Alliance members. Another advantage of our Alliance relationship is that we have the capability to obtain international firm opinions in a seamless fashion. The BDO Alliance networks more than 400 independently owned local and regional accounting and consulting, law, business consulting and technology firms. BDO, LLP is one of the nation s largest accounting, tax, and consulting firms and is a member firm of BDO International. BDO serves its customers through its extensive U.S. distribution network and provides assurance, tax, financial advisory, and consulting services to private and publicly traded businesses, notfor-profit organizations and governments. For more than 100 years, BDO has provided professional services, innovative strategies, and business solutions to enhance the operations and net worth of its customers. As an Alliance member, Crosslin is able to provide customers with the best of both worlds - the depth and breadth of resources and expertise of a major global firm, and the reliable, personalized service that is the hallmark of an independent regional firm that knows and understands privately and publicly held companies.

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8 1 Entities under common ownership may be treated as a single employer for purposes of counting employees. (Consult with a tax advisor for making this determination) 2 Determine the total number of employees each month during the preceding calendar year. (Do not count leased employees, a sole proprietor, partners or 2% S corp shareholders). 3 Determine average number of full-time employees (Including equivalents) for the preceding year. Full-time employees: (Enter the total number of employees who work at least 30 hours per week or 130 hours per month) Full-time equivalents: (Calculate the number of full-time equivalents by dividing the total number of hours of service by parttime employees (up to 120 for each employee) by 120) Total for month = J F M A M J J A S O N D Total the numbers in each month. Then divide by 12. Average number of full-time employees = (For 2014, you may select 6 or more consecutive months in 2013 and divide by the number of months selected. ) If fewer than 50, then you are not a large employer, if 50 or more, then proceed to step 4. 4 Seasonal Employee Exception a. Did the employer s workforce exceed 50 full-time employees for 4 months or fewer in Step 3, whether or not consecutive (or a period of 120 days or fewer during the preceding calendar year, where or not consecutive)? b. Are the employees in excess of 50 who were employed during such months seasonal workers? (i.e., the employment pertains to or is of the kind exclusively performed at certain seasons or periods of the year and which, from its nature, may not be continuous or carried throughout the year. For example, agriculture, retail workers, ski instructors, life guards). If you responded yes to both, you are not a large employer. Otherwise, you are a large employer. Proceed to the Where Are Penalties Triggered? flowchart. No

9 WHEN ARE PENALTIES TRIGGERED? Are you a large employer with at least 50 full-time employees (and equivalents) in the prior year? No Dependent coverage must be offered effective Jan. 1, 2015 Did the employer offer minimum essential coverage to at least 95% of its full-time employees (and their dependents)? No No No Penalty Does the plan provide minimum value (i.e., pay for at least 60% of the covered health care expenses)? Is the plan affordable? (i.e., the cost of coverage does not exceed 9.5% of the household income (or applicable safe harbor) for any employee)? Has at least one employee been certified to the employer as receiving a premium tax credit or cost reduction to purchase insurance on an Exchange? No No Does the employer have more than 30 full-time employees? Has any full-time employee been certified to the employer as receiving a premium tax credit or cost reduction to purchase insurance on the Exchange? No Has any full-time employee for whom the coverage is deemed unaffordable been certified to the employer as receiving a premium tax credit or cost reduction to purchase insurance on the Exchange? (a) Penalty (b) Penalty $2,000 annually times number of full-time employees of the applicable large employer member less 30 full-time employees (as allocated to such member) $3,000 annually for each full-time employee of the applicable large employer member receiving a premium tax credit, up to a maximum of the (a) Penalty Has any full-time employee who has not been offered coverage (i.e., is not among the 95% for whom coverage must be offered) been certified to the employer as receiving a premium tax credit or cost reduction to purchase insurance on the Exchange? No No Penalty

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16 Daniel P. Miller, CPA Audit Principal Crosslin & Associates, P.C. (615) Martin J. Satinsky, CPA/PFS, J.D., LL.M., AEP Tax Principal Crosslin & Associates, P.C. (615) Rodney Brower, CPA Tax Principal Crosslin & Associates, P.C. (615) Kristopher Miller, CPA Senior Tax Manager Crosslin & Associates, P.C. (615)

17 Crosslin & Associates is a multi-faceted accounting and consulting firm located in Nashville, Tennessee, providing comprehensive solutions for individuals, privately and publicly held businesses, not-for-profit organizations, and governmental entities since We have created a strong network of professionals under one roof, available to consult and proactively provide results for your organization in a number of diverse fields. Whether you are in need of assurance, tax services, financial solutions, healthcare consulting, physician and healthcare billing, information technology, network security, valuation services, or litigation support, Crosslin has the dedicated, experienced professionals to assist you. Our customers receive the best of both worlds - the resources, expertise, and capabilities of a large, national firm and the reliable service and attention that are the hallmarks of an independent regional firm. At Crosslin, our daily commitment is to provide outstanding customer service and help our customers grow and succeed. Crosslin & Associates, P.C. The Astoria 3803 Bedford Avenue Suite 103 Nashville, Tennessee P: (615) F: (615)