713 South Orange Ave, Sarasota, Florida 34236  Phone 941.953.4585
    

 Mercurio & Bridgford P.A.
 Certified Public Accountants
 Sarasota Florida

   

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MB Financial Advisors, LLC

 

Business Planning Guide

Seeking Tax Advantaged Opportunities for Financial Gain
 

Contents

 

1. Who We Are

2. Business Retirement Strategies

3. New Plan Consulting

4. Non-Qualified Executive Benefit Plans

5. Small Business Retirement Plans

6. Small Business Health Plans

7. Life Insurance Services

8. Disability and LTC Insurance Services

9. Accounting, Tax and Consulting Services

10. Business Valuation Services

11. Financial Planning Services

12. Investment Consulting Process

13. Portfolio Risk Analysis Services

14. Trust Services

15. Payroll and Bookkeeping Services

16. A Plan for a Better Future

 

 

1. Who We Are

 

Mercurio & Bridgford P.A. is a full service Certified Public Accounting and Consulting Firm founded in Sarasota, Florida in 1977.  since that time we have rapidly grown in size and experience and expanded the variety of services we can provide to you in all areas of business and personal financial affairs.

MB Financial Advisors, LLC, has people who are also Investment Advisor Representatives with and Securities and Investment Advisory Services are offered through InterSecurities, Inc. (ISI).  The people at MB Financial Advisors, LLC, have more than 25 years experience in the financial services industry and are licensed to help individuals and businesses meet their investment goals through a complete array of financial products including stocks, bonds, mutual funds, fixed and variable annuities, and insurance products.

ISI is a full-service firm and a member of the AEGON Group, one of the largest financial organizations of the world.  Recently, ISI was awarded the prestigious "2003 Broker/Dealer of the Year" title by Investment Advisor magazine.  The magazine conducts a yearly independent survey, and ISI was ranked #1 among Division IV Broker Dealers with over 1,000 Representatives.  InterSecurities, Inc. is a Member of NASD, SIPC and Registered Investment Advisor.

Mercurio & Bridgford P.A. and MB Financial Advisors, LLC have developed a reputation for providing quality comprehensive tax, accounting, audit and management services, along with financial planning, portfolio analysis and business benefit solutions.  Our clients utilize these services to meet regulatory requirements and improve the profitability, efficiency and growth of their investments and businesses.

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2. Business Retirement Strategies

 

Are you ......

Looking at adding a retirement plan for the first time?

Considering updating an older plan to make it more competitive?

Thinking about providing a "little extra" benefit for key employees or yourself?

 

If so, MB Financial Advisors, LLC can help by working with you in the design, coordination and implementation of a variety of retirement plan options.

MB Financial Advisors, LLC can see you through the process from beginning to end with a multidisciplinary approach to retirement plans by coordinating the activities of your human resources department with your retirement plan Third Party Administrator.

Below are some additional solutions, which can be addressed with you on a case by case bases.

  • 401(K) Safe Harbor & Profit Sharing Plans (Self Directed Plans)
  • Defined Benefit Plans including Section 412(i) Plans
  • Simple IRA & SEP IRS Plans
  • Executive Bonus Plans (Section 162 Plans)
  • SERPS (Non-Qualified Deferred Compensation Plans)
  • Split Dollar Plans
  • Single Employer Welfare Benefit Plans (Section 419 Plans)
  • Split Dollar Plans
  • Single Employer Welfare Benefit Plans (Section 419 Plans)
  • Key Man Insurance
  • ESOP's (Business Continuation Plans)
  • Group & Individual Life Insurance (Section 79 Plans)
  • Group & Individual Health Insurance (HRA's HSA's & FSA's)
  • Supplemental Health Insurance (Deductible Bridge Plans)
  • Disability & Long Term Care Insurance
  • Asset Protection Analysis

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3. New Plan Consulting

 

Whether your business is looking to start a retirement plan or replace an older plan, MB Financial Advisors, LLC can "quarterback" your company's retirement plan from start to finish.

  • Services provided can include:
  • Plan design
  • employer / Employee education
  • Investment fee analysis
  • Investment portfolio analysis
  • Annual contract review

401(K) plan is commonly referred to as a deferred compensation plan.  It is established by an employer and a portion of each enrolled employee's earnings are deducted from his or her compensation and placed into this qualified retirement plan option.  As an employer, you have the option to match a percentage of the amount contributed by the employee.  The plan we use is Sterling Trust, which allows for self directed investments.

Benefits to the employer can be greater employee retention and satisfaction.  Employees typically benefit by reducing taxable income as well as allowing their contributions in the plan to accumulate tax-deferred in investment options of their choosing.

Defined benefit Plans including Section 412(i) Plans differs from a 401(K) type plan in that the employer funds a fixed periodic benefit or a specified lump sum amount (all at once) when each employee retires.  The amount available can vary depending on factors such as compensation level and years of service.  Unlike a defined-contribution plan, a defined benefit plan does not have a per employee account, but rather a pool of investments set aside to fund the entire liability to the group.

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4. Non-Qualified Executive Benefit Plans

 

At MB Financial Advisors we want to know if your business is looking for ways to provide a "little extra" in terms of benefits for select groups of executives? If so then perhaps a non-qualified type plan offered through MB Financial Advisors can be one solution to consider. In particular, these Supplemental Executive Retirement Programs (SERPs) can act as a supplement to an already existing qualified plan, as well as provide an added benefit to maintain and attract key executive talent. Some examples of such plans;

Non-qualified deferred compensation: Typically, these plans are customized to your company's structural organization and can allow flexible plan funding to best meet your business's financial position.

Senior and highly compensated individuals benefit by enhancing their pretax wealth accumulation, while falling outside the bounds of traditional plan ERISA limits. This ability helps these individuals prepare for retirement by providing a tool to better meet their more affluent lifestyle needs.

Executive bonus plan: These plans, often called "Section 162 Bonus Plans", can help provide select executives with valuable retirement benefits, while also providing the business with a valuable tax savings. Typically, the executives procure permanent life insurance, which they own, and the premiums are usually paid via a specially arranged taxable bonus provided by the employer.

The employer can benefit by controlling which employees receive the benefit while also realizing a tax-deductible expense. The bonus plan recipients benefit by obtaining, for little out-of-pocket cost to them, a benefit that they control, which can accumulate tax-deferred, and is not subject to general creditors of the business.

Split dollar plans: These plans allow an employer and their key executives to initially share in the cash value and death benefit of a life insurance policy which is paid for largely from corporate dollars. While premium is not generally deductible to the business, the employer benefits by having another tool to retain key talent. The spilt dollar plan participant has the benefit of permanent life insurance at a lower cost than if he or she purchased it individually.

Key Person Insurance Plans: Although you can't prevent the sudden and unexpected loss of a critical employee, you can receive compensation through key person insurance. A key person policy covers or "indemnifies" a company against the loss of a valued team member's skill and experience. The proceeds can help: provide funds to recruit, hire, and train a replacement; restore lost profits; and reassure customers and lenders that business operations will continue and funds will be available to help repay business loans.

Generally, the company owns the policy, the premiums are not deductible, and the death proceeds are received by the company free of income taxes [although there may be alternative minimum tax (AMT) consequences for businesses organized as C corporations]


Single Employer Welfare Benefit Plans: These plans, often called "Section 419A Plans" are plans established by an employer, for the benefit of its employees. A Single Employer Plan is typically designed using a trust, generally having a bank or trust company functioning as its trustee, and administered by a third-party plan administrator.

With the Single Employer 419A Plan you, as the employer, can create a welfare benefit program to provide life insurance benefits to your selected employees, which may also be used for other financial needs, such as health care. The Plan provides for the payment of life, sickness, accident or other benefits to its participants or their dependents or designated beneficiaries. Depending on the plan design, a certain portion or all of the plan cost may be currently tax deductible by the company.


The plan uses a Single Employer Welfare Benefit Trust to Provide:

Buy-Sell Financing
Lifetime Death Benefits to select key employees
Life insurance for Estate Planning

All business entities, except sole proprietorships can adopt this plan. Each one is individually tailored to fit the specific goals and objectives of the employer. At termination of an employee's participation in the plan, the participant may personally continue the policy in force with full access to all features, benefits and values. However, in order to do so, the participant must give up participation in the plan death benefit.

 

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5. Small Business Retirement Plans

 

Making up 90% of all U.S. businesses, small businesses and their employees face many of the same retirement planning challenges as larger corporations. MB FINANCIAL ADVISORS, LLC can help find tailored solutions to meet both your immediate and longer-term planning goals as a small business. Three of the more common methods supporting such retirement plans are:

SIMPLE IRA: Organizations with fewer than 100 eligible employees can establish a Simple IRA plan, which can be ideally suited for:

S Corporations or C Corporations Self-employed or Single Employee Corporations Professional and Not-For-Profit Corporations

These plans are funded by a combination of voluntary employee contributions and mandatory employer matches up to certain maximum limits. These plans can also contain higher limits for highly compensated employees. Contributions can be directed into accounts with a variety of investment options, similar to many personallRAs available in the marketplace. In addition, the organization often can establish these plans for minimal cost, compared to a 401 (k) or other retirement plan.

SEP IRA: A simplified employee pension (SEP) IRA allows an organization to make direct contributions to the plan's eligible employees, often with higher contribution limits (i.e. up to $41,000 or 25% net earnings) than many other types of retirement plans and IRA products. Similar to a SIMPLE IRA, a SEP IRA results in exclusion of eligible contributions from both the organization's and participating employee's current income and the employee's direction of contributions to various investment choices.

Individual 401 K: Self employed individuals or one person corporations, who want to contribute the maximum permitted under a qualified plan, may want to consider a Single K Plan.

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6. Small Business Health Plans

 

Employer Benefits are a key factor in hiring and maintaining quality employees. There are numerous plans available that an MB Financial Advisor will help you evaluate and select, based on your specific needs

Consumer Driven Health Plans -HRA, HSA, FSA

This is the latest buzzword on health care and is seen by many as the solution to our nations rising health care. These plans encourage consumers to take a more active role in making decisions about when and where to seek medical care and offer incentives for making wise choices.

Consumer Driven Employment Choices

In this world of cost shifting and complex programs, a growing concern among employers is employee dissatisfaction with their benefit package because they don't understand the benefits or the costs. Economists are predicting improved labor markets and with this come turnover and rehiring costs.

Why not help employees make wise employment decisions by showing them customized cost illustrations of each and every employer sponsored benefit plan including the "Hidden Benefit" programs?

Why not potentially add thousands, even hundreds of thousands of dollars back to the employer's bottom line by line by reducing turnover and retaining key employees?

Critical Issues:
 Do employees understand ALL BENEFITS & SERVICES?

 Do they know how much is spent on all these benefits and services?

 Do they understand the total value of employee compensation?

 Do they consider all employer-sponsored programs when making employment decision?

 Can they see that more money elsewhere may not equate to greater take home pay? (i.e. Section 125 pre-tax contributions)

It's all about education and communication.

 

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7. Life Insurance Services

 

MB Financial Advisors, LLC are independent insurance agents, we do not work for an insurance company; we work for you. We work on Your side when you have a loss and follow through to see that you get fair, prompt payment. We represent a carefully selected group of financially sound, reputable insurance companies and we place Your policy with the company offering the best coverage at a competitive price.

Our Aims & Services You Can Expect


1. To reduce Your insurance cost and reduce gaps in coverage.

2. To analyze Your insurance requirements from the viewpoint of RISK MANAGEMENT. Submitting recommendations and cost comparisons for Your review.


3. A responsible protection program designed for you.


4. The presentation of a competitively priced proposal with the selection of the companies best Suited to Your situation.


5. A periodic review the adequacy of Your insurance program.

6. Ways to save you money.

 

Advanced Planning Concepts

Premium Financing Concept Profile -Many clients require a large amount of life insurance coverage but prefer not to utilize current cash flow to pay large premiums. Premium Financing is a funding method that clients can use to fund high fixed life insurance premiums. Many clients have used this method of financing hefty property & casualty premiums for years. The use of this method is now becoming prevalent in the life insurance business.

Account Receivable Financing Concept Profile -Many professional practices have large non-working assets in the form of account receivables, which are at risk to their creditors. We arrange for a loan against the receivables and purchase fixed life insurance. The cash value grows tax free and also may shelter the receivables from your creditors.

MB Financial Advisors, LLC is prepared to provide you with a no cost, no obligation review and comparison of Your insurance.

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8. Disability and LTC Insurance Insurance Service

 

Disability Insurance

At MB Financial Advisors, LLC we offer High quality Disability Insurance products covering total or partial disability of professionals, business executives, small business owners and others.

We realize that no one knows when -or how -disability will strike. That unpredictability is why the best disability income insurance policy is the one that generates the most benefits in the greatest number of disability scenarios. How do you know which 01 policy is the best for you?

Individual disability insurance is truly a basic concept. It is an insurance product designed to replace anywhere from 45-60% of your gross income on a tax-free basis should a sickness or illness prevent you from earning an income in your occupation. Every disability insurance policy from every insurance company is very different; this is not a product to simply shop for the most competitive rate. To buy the cheapest disability insurance policy on the market could be throwing your money away.

Long-Term Care Insurance

With more dual-income families, a vast number of baby boomers nearing retirement and a shrinking labor force, employers are faced with a new issue: LONG-TERM CARE. Many American families are now in the "sandwich generation", where adult children are dealing with child rearing and the responsibility of caring for their parents or grandparents who raised them at the same time. This change in the family dynamic will have great effects on your work force and the individuals surrounding them. While many people think long-term care is a problem for the elderly, 45% of people receiving long-term care are under the age of 65. (Source: Submitted Testimony of the Honorable David F Durenberger; Chairman, Citizens For Long Term Care To the United States Senate Special Committee on Aging, 6/28/01). If employer participates in premiums, payments are deductible as normal business expenses.

MB Financial Advisors, LLC is prepared to provide you with a no cost, no obligation review and comparison of Your insurance.

 

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9. Accounting, Tax and Consulting Services

 

Mercurio & Bridgford P .A. tax planning, consulting and accounti services that create smart solutions for you and your business.

 

Accounting Services

Journalizing and Posting Transactions (Daily, Monthly, Annually) .Compile or Review un-audited Financial Statements
Quarterly and Annual Payroll Tax Return
Accounts Payable and Check Writing
Accounts Receivable and Payroll Check Writing
Sales Tax Formulation
Operating Policies and Procedures Long Range Planning

 

Income Tax

Individual and Partnerships
Intangible and Tangible Property Returns
Estate & Trust Planning, Administration & Tax Preparation .IRS Tax Audits, Tax Planning and Consulting Corporation Organization and Liquidations

 

Audit Services

Audits in Accordance with Generally Accepted Auditing Standards .Audits in Accordance with Governmental Auditing Standards
Audits in Accordance with Agreed Upon Procedures
Quality Review of CPA Firms Operational Audits

 

Management Services

Accounting System and Design
Budgetary Control, Analysis and Financial Forecasting .Merger and Acquisition
Internal Control Review and Design
Inventory Methods and Procedures .Purchase/Lease Analysis and Cash Management

 

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10. Business Valuation Services

 

Valuation of a business should be performed by a professional who has the knowledge of the appraisal process which includes understanding value theory and the proper applications of accepted approaches, methods and procedures. At Mercurio & Bridgford P.A. we continue to expand our knowledge and experience in this area of practice through continuing education and providing quality appraisal reports at reasonable rates.

Business valuations are performed for numerous reasons:

Why Business Owners Need Appraisals?
A recent IRS study found that stock in small, closely held businesses is the most valuable asset of the richest Americans -outstripping exchange-traded stocks, bonds and real estate. This may surprise many people, but American wealth is created on Main Street much more than Wall Street. The best-selling book The Millionaire Next Door confirms this point.

How is the business owner harmed when he does not know what his or her business is worth? Impending Sales, Mergers and Acquisitions, Estate Planning, Purchases of Buy-Sell Agreements and Key Person Insurance, Debt and Equity Financing, ESOPs, Gift and Estate Tax Planning, Divorce Settlements, Creation of Family Limited Partnership, Other tax, litigation on transaction based reasons and simple curiosity - all create needs for appraisals.

 

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11. Financial Planning Services

 

In today's world of uncertainty with regard to financial and job stability, it is becoming increasingly important for executives and employees to understand how to best utilize their benefit offerings. We believe that the companies that not only provide favorable benefits but help their employees to understand how these offerings will stand out in the crowd and earn the greatest loyalty among their hires.

These services are offered through InterSecurities, Inc. We will help you and your employees develop a financial plan including budgets and projections. We will determine if your assets are properly valued and safeguarded and are appropriated diverse funds resulting in the desired return on investments. We will work with your advisors to evaluate on a regular basis, the efficiency of your financial portfolio. We will help develop and monitor your estate plan to verify all estate tax provisions have been considered and that changes are made as necessary. We will assist you in charitable giving including annuities.

 

Investment Philosophy

 

We believe all investing should start with a PLAN.
We believe that DISCIPLINE & PATIENCE are essential to successful investing.
We believe that the retired investor's primary financial concern should be PRESERVATION of their hard earned NEST EGG. We believe that, whenever possible, retirees should have an investment plan designed to help produce ACCEPTABLE RESULTS IN GOOD OR BAD MARKETS.
We believe that ASSET Allocation is the single most important factor in determining long term performance.
We believe in DIVERSIFICATION to help minimize risk.
We believe that for investors seeking higher long term growth rates, TIME IN THE MARKET, not market timing, is the most important factor.

 

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12. Investment Consulting Process

 

STAGE 1
Establish an Overall Financial Plan
This is a comprehensive approach that looks at all aspects of a client's financial situation. The plan modules includes: Financial Statements, Cash Flow Analysis Income Tax, Asset Allocation, Portfolio Analysis, Education, Accumulation Goals, Survivor Needs, Disability, Financial Independence, LTC and Estate Planning.

STAGE 2
Create an Investment Policy Statement
This covers objectives, expected returns, time horizon, risk tolerance and liquidity needs.

STAGE 3
Select Investments and Managers
This involves selecting the most appropriate investments and money managers to accomplish the specific portfolio requirements.

STAGE 4
Implement the Investment Plan and Strategy
Position assets with the selected managers and begin the monitoring process.
 

STAGE 5
Continually Monitor and Measure Progress
This is where accountability and measurement against benchmarks comes in.  Are we progressing as planned and are the investments performing as they should?

STAGE 6
Make Portfolio and Manager Adjustments as Appropriate
If we discover the portfolio is not tracking as it should, we will make recommendations to bring it back in compliance with the plan and benchmarks.

As Investment Advisor Representatives with InterSecurities, Inc., we are prepared to provide you with a no cost, no obligation review and comparison of Your portfolio.

 

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13. Portfolio Risk Analysis Services

 

Knowing your risk is the first step towards protecting your financial future Which is why getting a free, Portfolio Risk Analysis offered through InterSecurities, Inc. makes so much sense. We use the Morningstar Advisor Workstation with its robust databases and innovative tools such as the Morningstar Style Box and Ownership Zone, but also the Advisor Workstation's powerful presentation and diagnostic tools such as:

Research -This module provides daily updates on most performance statistics, graphing capabilities for risk/return, total return and historical performance versus a benchmark and advance screening capabilities that allow financial advisors to set "alerts" that notify them of any changes in an investment's characteristics that fall outside of a predefined range.

Clients & Portfolios -This module analyzes accounts independently or in aggregate and scans a client's entire portfolio to create a comprehensive picture of all underlying stocks, overall sector exposure, and overall investment style. Workstation can then compile the underlying holdings of each of the positions in a client's portfolio to determine the actual exposure to individual stocks using Morningstar's proprietary X-Ray technology.

Sales -This module creates compelling hypothetical investment illustrations that clearly show how recommended portfolios or investments would have performed historically, taking into account taxes, fees, specific investment amounts, and schedules.

Planning -This module includes a risk and needs assessment questionnaire and reporting features that clearly illustrate the risks associated with a recommended asset allocation mix, based on historical performance.

We can help evaluate your risk level, so you can adjust it to meet your financial goals. They can also provide you with a personal portfolio plan. A plan which includes specific recommendations based on your individual financial needs, so you can balance your portfolio and feel comfortable with your level of risk.

 

 

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14. Trust Services

 

At MB Financial Advisors, LLC we believe that your most important fiduciary decision is choosing the right trustee. There are many complex and time-consuming investment, tax and other issues, which must be addressed on behalf of your beneficiaries. Improper administration by an inexperienced individual can lead to conflicts, unnecessary expenses and taxes, poor investment performance, even litigation. The act of appointing a corporate trustee helps assure proper and prudent trust administration.

The Best Service Providers Are Those Who Specialize

In today's bank mega-merger environment, personal service has become a rare commodity. At MB Financial Advisors, LLC we use the trust services of Santa Fe Trust, who are not owned or operated by a bank, savings and loan, broker/dealer, or insurance company. They are an independent trust company, concentrating solely on trust administration; they can devote all of their financial resources, time and talents to providing our clients with the highest level of service and maximum amount of personal attention.

Santa Fe Trust operates under the supervision and regulation of the Financial Institutions Division (FID) of the State of New Mexico.

A Full Range of Trust Services

Santa Fe Trust specializes in providing fiduciary services, including trust account administration and record keeping. Their staff, with over 100 years of combined experience, works closely with our MB Financial Advisors providing the following trust services:

Personal trusts (revocable and irrevocable) Irrevocable life insurance trusts
Charitable remainder trusts
Custodial trusts
Special needs trusts
Special assets trusts

 

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15. Payroll and Bookkeeping Services

 

Mercurio & Bridgford P .A. can assist you with whatever your payroll and bookkeeping needs and with our trained staff of bookkeepers and accountants.

We can do all your accounting including account receivable billing, accounts payroll and check writing, payroll check writing and quarterly tax reporting, general ledger and financial statement presentation. We also can reconcile your bank account; prepare sales tax and excise tax returns and other functions normally performed by a hired bookkeeper.

We can perform any combination of these services as needed. If a client has a bookkeeper we can assist the bookkeeper in performing any of the aforementioned functions and in addition provide computer software support. Computer software support includes system design, selection, installations training and Follow up maintenance. Through use of a modem we can directly access your computer system and resolve problems, make corrections to your accounting records and print reports.

Through our knowledge and experience with various software systems we can support and backup your bookkeeping staff with training and consulting. We can enhance your accounting record and assist in preparing monthly financial statements, monthly accounts receivable and accounts payable statements and quarterly and annual payroll reports.

We can perform a payroll evaluation of your current provider comparing the benefits of using a payroll company or a leasing company. Is it more cost affective to use an unbundled payroll company or go with a bundled PEO Leasing company? Only, a side by side comparison will tell the difference.

 

 

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16. Plan For A Better Future

 

IT ONLY TAKES AN HOUR TO START PLANNING FOR A BETTER FUTURE!

A complimentary initial financial consultation.

Especially for Small Business Owners!

Empower yourself to spend more time focused on growing your business when you take time to explore business financial issues during a complimentary consultation with an MB Financial Advisor.

What can you expect?

A professional, confidential consultation that addresses both your business and personal financial needs. Educated and experienced in working with business owners, an MB Financial Advisor can share insight with you on a variety of topics, including:

  • Retirement Planning *

  • Employee & Executive Benefits *

  • Financial strategies & Portfolio Analysis *

  • Income Tax Planning

  • Business Transition & Estate Planning

  • Life Insurance Valuation

  • Health & disability Insurance Valuation

  • Payroll & Bookkeeping Valuation

 

One-to-one relationships serve as the basis of our small business services. Our financial advisors are also small business owners and understand how time is one of your most valued assets. Take time today to let us help you plan for both your business and personal financial goals.

* Certain securities products within these plans are offered through InterSecurities, Inc., as Broker Dealer, Member NASD, SIPC and Registered Investment Advisor.

 

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Last modified: 04/17/2008