Clergy Taxes Blog

You need the most current information on clergy tax to stay on top of ways you can save money and have financial peace of mind. The Clergy Advantage® blog provides timely information on clergy tax preparation, financial planning, retirement concerns, and insurance, specifically for clergy and church workers.

Want to know more about your clergy housing allowance? Or, do you need advice or accurate information like our clergy tax guide? Access the latest information on these topics and more. Feel free to comment below or contact us with questions.

Tax Updates and Reminders for 2010

1. The current exceptionally low tax rates for qualifying dividends and long-term capital gains end on 12/31/2010. If you have property or investments worth more than their cost basis, 2010 may be the ideal year to sell.

2. Taxpayers over age 70½ must take their 2010 Required Minimum Distributions (RMD), unlike 2009.

3. Homebuyer Credits of up to $8,000 are available if you did not own your principal residence for the previous 36 months and buy a principal residence between 04/09/08 and 04/30/10. Also eligible: those who have owned one principal residence for at least 5 years and who buy and move to another between 11/7/2009 and 4/30/2010. Additional requirements must be met. Deadlines may be extended to 6/30/2010 if you have a binding contract by 4/30/2010.

4. Conversions to Roth IRA are allowed for everyone in 2010; income limits have been eliminated. High income taxpayers previously ineligible for Roth contributions and Roth conversions now can contribute to nondeductible IRAs and then convert those sums to Roth IRA, sometimes without any tax liability. However, there are potential pitfalls! You can also convert in 2010 and wait to pay the tax in 2011 & 2012 – but this may not be advisable if the tax rates are higher then.

5. College education credits are better in ’09 & ’10 for students in their first 4 years of college. Tuition credits are larger and now partially refundable even if you have no tax. Books, computers, and other required materials are now allowable. For schools in Midwest Disaster areas (parts of AR, IL, IN, IA, MO, NE, WI), room & board costs are allowable and the credit is larger than elsewhere. The AOTC phases out if modified AGI is $160,000 – $180,000 ($80,000 – $90,000 if single).

6. Home energy improvement (certain insulation, storm windows, heaters, etc.) credits are restored and increased (30% of the first $5,000 of costs) for 2009 and 2010. An unlimited 30% credit is allowed through 2016 for certain solar panels, solar water heating equipment, geothermal systems, and other alternative energy improvements.

7. For 2009, sales and excise taxes on a brand new vehicle purchased after 2/16/09 is deductible even for those who do not itemize. Real estate tax is also deductible in 2009, up to certain limits, even for those who do not itemize.

8. Standard mileage rates, set annually by the IRS, may be used instead of actual operating and ownership:

	Business Miles	Charitable/Volunteer	Medical Miles	Moving Miles
2010	50¢	14¢	16.5¢	16.5¢
2009	55¢	14¢	24¢	24¢

9. Charitable gifts. For all monetary contributions you need a cancelled check, bank record, or detailed receipt. Gifts of $250 or more require a receipt and a cancelled check. Haiti relief donations through 2/28/10 can be claimed for ’09 or ’10.

10. 403(b) Retirement Plans allow salary reductions of $16,500 in ’09 and ’10; $22,000 if age 50 or over. Employer and employee combined contributions cannot exceed $49,000 in ’09 and ’10. For ministers wanting to receive tax-free clergy housing allowance benefits throughout retirement, we offer the Clergy Advantage 403(b) Retirement Plan. Call us for details.

11. IRA & Roth IRA contribution limits per person in ’09 and ’10 are $5,000; $6,000 if age 50 or over. IRA deductions phase out if you participate in an employer retirement plan and have modified AGI of: $89,000 – $109,000 joint; $55,000 – $65,000 single. The phaseout for Roth IRA contributions is $166,000 – $176,000 on a joint return ($105,000 – $120,000 if single), as is the phaseout for traditional IRA deductions of a person not covered by a qualified plan but whose spouse is.

12. A 10%-50% “Retirement Savings Tax Credit” on the first $2,000 per spouse contributed to IRA, Roth IRA, 403(b), or certain other retirement plans. Available only if modified AGI is less than: $55,500 filing joint; $27,750 filing single.

13. The Child Tax Credit is $1,000 for each dependent child under 17. It can be refundable, even if you have no income tax. Phases out when AGI is over $110,000 if filing jointly and $75,000 if single. A separate Dependent Care Credit lets you claim $3,000 per child ($6,000 per family) of costs incurred to allow the parent(s) to work or attend school full time.

14. Health Savings Account contribution limits: $3,000/yr ($3,050/yr for 2010) for individual coverage or $5,950/yr ($6,150/yr for 2010) for family coverage, plus $1,000 if the policyholder is at least age 55.

15. 2009 taxable income for married (singles) is taxed at: 10% up to $16,700 ($8,350), 15% up to $67,900 ($33,950), and 25% up to $137,050 ($82,250); thereafter at 28% to 35%.

16. The ceiling on which Social Security tax is assessed is $106,800 in ’09 and ’10. In ’09, $1,090 of “FICA” wages or $1,185 of net self-employment income results in one quarter Social Security credit.

17. Retirees age 62 – 66 who receive Social Security retirement benefits lose some or all of those benefits if earned income exceeds the earnings ceilings. We can help with your pay package to avoid this problem! Caution: The number of hours that you work can also create issues with Social Security. In the year workers turn 66, a special limit applies to earnings up through the month before they turn 66.

Worker Age	’09 Earnings Ceiling	’10 Earnings Ceiling	Payback Rate
Under Age 66	$14,160	$14,160	$1 for every $2 excess
Year that you turn Age 66	$37,680	$37,680	$1 for every $3 excess
After Age 66	No ceiling	No ceiling	None

18. Estate Tax Exclusion: $3.5 million in ’09. Annual Gift Exclusion: $13,000 in ’09 and ‘10.

19. Consider conversions to a Roth IRA. We’ll help determine if this is appropriate in your situation.

20. Clergy housing allowance is not subject to income tax to the extent spent on the minister’s principal residence and to the extent that it does not exceed the fair rental value of that residence furnished, plus the cost of utilities. No IRS guidance has been given yet on how to determine the fair rental value of a furnished home.

21. An Accountable Plan to pay or reimburse all job-related expenses is vital for maximum tax savings and to reduce audit risk. Business miles include driving on the job, between jobs, to business events, and to manage rental property. It does not include commuting between home and any regular place of employment.

22. Per Diem rates for business travel away from home (lodging, meals & incidental expenses): Employers may pay or reimburse travel expenses on an actual cost or per diem basis. Employees may use the meal allowance for reimbursement or for a deduction on their tax return. They may use the lodging and combined allowance only when being reimbursed by their employer. Self-employed persons may use the meal allowance if being reimbursed or if deducting expenses on their tax return, but may not use the lodging per diem. High cost locations are listed in IRS Pub. 463. The ’09 rates:

PER DIEM RATES	Lodging	Meals & Incidental Exp.	Combined
Most geographical locations	$ 111	$ 52	$ 163
Certain high cost locations	$193	$ 65	$ 258
Outside Continental U.S.	Various	Various	Various

23. IRS: 1-800-829-1040. Status of your IRS refund: www.irs.gov or 1-800-829-4477, with your tax return in hand.

This entry was posted on Tuesday, February 9th, 2010 at 6:38 pm and is filed under Blog, Blog Home Link, Client Resources, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

Tax Planning Strategies for 2010

With tax changes upon us, consider taking advantage of these tax saving tips. Never try to implement strategies without the help of a qualified, knowledgeable clergy tax professional. Always talk to your tax advisor to learn which of these strategies are appropriate in your situation and how to implement them for your greatest advantage.

1. Contribute to the limit. You may save $5,000 – $9,000 of tax if you contribute to your Clergy Advantage 403(b) or Denominational Retirement Plan the maximum allowable amount: $22,000 if over age 50; $16,500 if younger. There are amazingly effective strategies to help you afford to contribute the maximum, especially if you are over 59 1/2!

2. Most often the best retrirement plan for a minister, by far, is either a Denominational Plan or the Clergy Advantage 403(b). The next best option usually is to contribute to a Roth IRA. Have you considered the dramatic benefits of these two opportunities? We can show you how these would work best in your situation.

3. If you have zero taxable income in 2010, we can show you how to convert money from an existing retirement account to a Roth IRA, typically with no tax!

4. If you own mutual funds, stock, land, houses, rentals, or other ivestments, the expiring capital gains rates make 2010 a huge opportunity to harvest gains at a discounted rate. The deadline is December of 2010, but don’t put this off until then. Talk about it now with your tax advisor and plan ahead.

Check this Blog next Monday or watch your inbox for our annual publication, “Tax Updates and Reminders” with more important information about your current tax savings opportunities for 2010 — to be emailed in our next E-newsletter. Contact us or Sign up for our free newsletters at clergy@clergysupport.com.

This entry was posted on Monday, February 1st, 2010 at 2:32 pm and is filed under Blog, Client Resources, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

How to Report Cell Phone Usage

We receive a lot of inquiries from Church Treasurers about how to properly report and reimburse the minister’s personal cell phone.

Under current law, employees receive a fringe benefit when they receive a cell phone from an employer and the employer acquires and pays the costs of using the cell phone.

To the extent that the employee uses the employer’s cell phone for business purposes, the fair market value of such usage qualifies as a working condition fringe benefit that is excludable from the employee’s gross income. However, to the extent the employee uses the employer’s cell phone for personal purposes, the fair market value of such usage is includable in the employee’s gross income.

[Shulman comments on the Jan. 8, 2010 C-SPAN Newsmakers program] The IRS Commissioner and Treasury Secretary recently urged strong recommendations to Congress that there be no tax consequences to employers or employees for personal use of cell phones:

A report from the IRS Commissioner Douglas Shulman, claims he is optimistic that Congress will enact legislation this year to make it clear that personal use of employer-provided cell phones will not be subject to taxation.

In June 2009, the IRS proposed simplification of the cell phone substantiation requirements. Shortly thereafter, Shulman and Treasury Secretary Timothy Geithner urged Congress “to make clear that there will be no tax consequence to employers or employees for personal use of work-related devices such as cell phones provided by employers. The passage of time, advances in technology, and the nature of communication in the modern workplace have rendered this law obsolete.”

Shulman now says that the IRS will not be moving forward with any of its cell phone initiatives.

This entry was posted on Monday, January 25th, 2010 at 12:00 pm and is filed under Blog, Client Resources, Tax Tips for Ministers. You can follow any responses to this entry through the RSS 2.0 feed.

Avoiding the Social Security Earnings Ceiling

If you are retired and receive Social Security retirement benefits you may lose some or all of those benefits unless your “earned income” is below specified Earnings Ceilings.

For 2010 that amount is $14,160 for workers age 62 to 66. If you’re over age 66, you may earn as much as you want without losing any Social Security benefits. However, you may pay income tax on Social Security benefits as your income increases. In the year that you turn 66 you’ll enjoy a higher earnings ceiling (of $37,680 in the year 2010).

Income counted toward the Earnings Ceiling would include:

Ministry Salary, Honoraria, Housing Allowance, Parsonage Rental Value, Social Security allowance paid by the church, other secular work income or any other income from work.

Income not counted toward that ceiling includes:

Interest and dividends, Pensions, IRA’s, TSA’s or Annuities, any rental income and capital gains.

Also, church payments that do not count towards the ceiling include medical insurance for the worker and family. (Medical expenses reimbursed under a properly established Medical Reimbursement Plan will typically cover out-of-pocket expenses, such as deductibles, co-insurance amounts, dental care and eyeglasses). Payment of other ministry expenses such as automobile mileage, meals, entertainment, books, seminars, etc. also do not count. Money set aside by the church for a “Rabbi Trust” or church payments to a 403(b) Retirement Plan is also excludable from the Earnings Ceiling.

Any time we mention a 403 (b) retirement plan to pastors, we feel that we must emphasize this: If your 403(b) is a regular secular plan and not a denominational plan or the Clergy Advantage 403(b) Retirement Plan, we strongly recommend that you call us or attend our next ”Tax Free Money for Ministers” webinar to see why this is so important. Click a date on the Home page under “Upcoming Events” to Register and see details. There is no charge for ministers, pastors and/or their spouses.

Also note this potential pitfall: If your church sets aside funds in a deferred compensation account in the church name to pay out in a later year, this must generally be treated as income in 2010, even if it’s not paid to you until 2011. We’ll elaborate on this if you need more information. There are two exceptions, already mentioned above: the 403(b) retirement plan and a Rabbi Trust, if done correctly.

For a great, detailed explanation of Social Security benefits and strategies, you’re welcome to attend our “Transforming Social Security in a Winning Retirement Strategy” webinar on January 19. See “Upcoming Events” on the Home Page for details. These webinars are free to all pastors and their spouses.

This entry was posted on Monday, January 11th, 2010 at 1:29 pm and is filed under Blog, Blog Home Link, Client Resources, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

Clergy Tax Tips – Housing Allowance Answers

In the next few weeks, as you begin thinking about our favorite subject, clergy taxes, we’re going to address some commonly asked questions. If you’re puzzled about some aspect of your housing allowance or clergy tax situation, ask us or leave a reply and we’ll try to answer as best we can in this forum. Answers to general clergy tax questions in this format are, by no means, an exhaustive treatise, they are meant to help clarify some commonly held misconceptions.

How much housing allowance can I claim on my tax return in a given year?

The clergy tax code imposes three limitations here. Ministers may only claim the lower of these three:

(1) the amount of the housing allowance designated by the church.

(2) the fair rental value of the minister’s furnished home, plus utilities.

(3) the amount spent that year to buy, rent, furnish, improve and maintain the primary residence.

A real estate agent can be helpful in figuring out the fair rental value of an unfurnished home. But, one problem with these calculations has always been in determining the fair rental value of a furnished home. We discuss this at length in our “Tax Free Money for Minister’s” webinar. Certainly the fair rental value of a furnished home is significantly more than an unfurnished home, there’s no argument there.

However, the IRS has not provided official guidance on how to determine the fair rental value of a furnished home, even though it’s been directed to do so. With this in mind, we’ve notified the IRS as to how we’re treating this situation on our minister’s tax returns and thus far have experienced no difficulties.

When can I change my housing allowance limits?

The Housing Allowance designation can be changed or amended anytime throughout the year but, never retro-actively. This means that the new designation applies only to the money remaining to be paid for that year. If you anticipate extra costs in the months ahead for a home purchase, repair, addition, etc. you may adjust your housing allowance designation before you incur the expense. You may even designate the entire amount of your salary as housing allowance, if necessary, and is often very appropriate to do so.

How much can my employer designate for housing allowance? My church board believes that $40,000 is the limit.

We can’t be more emphatic about this; there are no official limits, except those numbered and mentioned above in the first question. The Tax Code Regulations and Rulings impose NO LIMITS on housing allowance designations. In some cases, including part-time ministry, semi-retired ministers, particularly high housing costs,and the situations already mentioned above, it may be acceptable and even advisable for 100% of a ministers salary to be designated as housing allowance.

For more detailed strategies visit our “Tax- Free Money for Ministers” webinar. The link to register is located on the home page under “Upcoming Events.” There’s no investment other than an hour of time from the convenience of your home or office computer. We’re sure you’ll go away with very valuable tax saving tips that you can start implementing immediately.

This entry was posted on Monday, January 4th, 2010 at 12:00 pm and is filed under Blog, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

Clergy Taxes – Contributions other than Cash or Checks

Many non profits and churches struggle with how to properly handle contributions of a non- cash nature. It certainly can be a confusing subject. Here’s the way it stands right now.

How do we (the church or non-profit) handle non-cash contributions?

When a church receives non-cash contributions, such as food supplies, vehicles, stock, etc. the church may provide the donor with a receipt or a letter of thanks. Just be sure to include the following information in the receipt or letter:

1. Name, address, telephone number of the church, preferably on official church letterhead.

2. Date(s) of contribution(s)

3. Name of the donor, preferably, the way it appears on the individuals tax return.

4. A carefully detailed description of the donated goods.

5. The name and signature of an officer or official representtive of the church.

Special Note* The church should not get involved in the appraisal business. Do NOT, under any circumstances, declare the value of the donated property in the letter. The donor is responsible for obtaining an appraisal or other evidence of the value of the donated items.

Do we (the church or non-profit) need to record or track volunteer expenses some how?

Volunteer Expenses for driving for the church, Sunday School teachers’ purchase of materials, members hosting missionaries, etc. are deductible on the individual’s tax return without any statement from the church. This is for the cost incurred for tangible materials or mileage, not the cost of time or skill valuation. The individual should prepare and keep their own detailed record of the expenses with any applicable receipts with their tax papers.

The church may provide a thank you letter acknowledging the nature of the volunteer’s expenses, but the donor doesn’t need this letter for their tax filing.

If a doctor or plumber, or anyone donates a service to or for the church or non-profit, can he/she be compensated for the time involved in the service. How are peoples’ donated time and ability to be recorded or compensated?

Unfortunately these very valuable contributions are not tax-deductible. Volunteers are not allowed a deduction for the value of the labor they provide to the church. Teachers, Bible study leaders, volunteer secretaries, painters, even professional services from attorneys and accountants all result in no tax deduction. We’ve had many discussions with professionals who’ve donated considerable time and expertise, such as plumbing that were unable to use that time as a tax deduction. Be sure to advise your donors to keep track of any expenses incurred during the service to the church. Those expenses are deductible.

(This is not to be confused with professional services hired or purchased for the pastor or church, such as ours. Everything we provide for you is tax deductible. Just thought we’d make that one clear).

Next week on Monday, we’ll have Steve or Zan explain how to handle gifts for the church and/or pastor.

This entry was posted on Monday, December 28th, 2009 at 12:00 pm and is filed under Blog, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

Tax Withholding for Clergy

Ministers working for churches are treated differently than other employees when it comes to tax withholding.

The first major difference is Social Security and Medicare taxes. Ministers are required to pay Social Security Self-Employment tax rather than being subject to the 7.65% Social Security and Medicare tax withholding (IRC 3121 (b)(8)(A)).

Therefore, Social Security and Medicare taxes should not be withheld from the ministers pay. The Social Security and Medicare boxes on the ministers W-2 Form should then be left blank (boxes 3, 4, 5 and 6). Instead, minister’s are responsible for paying 15.3% Social SecuritySelf-Employment tax on their salary and housing allowance, in addition to whatever State and Federal income taxes apply.

Also, minister’s are exempt from state and federal income tax withholdings from their pay (IRC 3401 (a)(9)). However, the minister may enter into a voluntary withholding agreement with the church, whereby federal income tax is withheld in an amount that could ultimately cover the Self-Employment tax obligation. The Federal income tax can be withheld in whatever amount the minister requests.

For voluntary withholding of Federal Income Tax:

Tax withheld is reported to the IRS on Form 941 (line 3).
The minister’s wages must be excluded from lines 5a and 5c of Form 941.
The tax withheld is also reported on the minister’s W-2 Form (box 2).
Boxes 3, 4, 5 and 6 of the minister’s W-2 Form should be blank.

This entry was posted on Monday, December 21st, 2009 at 1:00 am and is filed under Blog, Client Resources, Tax Tips for Ministers. You can follow any responses to this entry through the RSS 2.0 feed.

Clergy Tax Tips: Year End Charitable Donations

Can a church member who contributes a personal check to his church on Sunday, January 3, 2010, deduct the check on his 2009 tax return if the check is backdated to read “December 31, 2009?”

No, contributions are deductible in the year they’re made. The donation check must be delivered to the church in 2009 in order to be deductible in 2009.

However, donations charged to a credit card before the end of 2009, count for 2009. This is true even if the credit card bill isn’t paid until 2010. Also, checks count for 2009 as long as they are mailed in 2009 and clear shortly thereafter.

Only about 30% of taxpayers receive a tax benefit for their donations. That’s because only taxpayers who itemize their deductions on Form 1040, Schedule A, can claim a federal deduction for charitable contributions. This deduction is not available to the 70% of individuals who choose the standard deduction, including anyone who files a short form (Form 1040A or 1040EZ). A taxpayer will have a tax savings only if they are among the 30% whose total itemized deductions (mortgage interest, charitable contributions, state and local taxes, etc.) exceed the standard deduction.

To deduct any charitable donation of money (including cash), regardless of amount, you must have a bank record or a written communication from the charity showing the name of the charity and the date and amount of the contribution. Bank records include canceled checks, bank or credit union statements, and credit card statements.

These requirements for the deduction of monetary donations do not change the long-standing requirement that a taxpayer obtain an acknowledgment from a charity for each deductible donation (either money or property) of $250 or more.

The Government Accounting Office (GAO) reported that individual taxpayers overstated their charitable deductions by $13.8 Billion for tax year 2001. By requiring the charity to issue written acknowledgement of the donation, abuses will be reduced substantially.

Special Charitable Contributions for Certain IRA Owners

This provision, currently scheduled to expire at the end of 2009, offers older owners of individual retirement accounts (IRAs) a different way to give to charity. An IRA owner, age 70½ or over, can directly transfer tax-free up to $100,000 per year to an eligible charity. This option, created in 2006, is available for distributions from IRAs, regardless of whether the owners itemize their deductions. Distributions from employer-sponsored retirement plans, including SIMPLE IRAs and simplified employee pension (SEP) plans, are not eligible.

To qualify, the funds must be contributed directly by the IRA trustee to the eligible charity. Amounts so transferred are not taxable and no deduction is available for the transfer.

Not all charities are eligible. For example, this special provision does not include contributions to donor-advised funds.

Amounts to a charity from an IRA are counted in determining whether the owner has met the IRA’s required minimum distribution. Where individuals have made nondeductible contributions to their traditional IRAs, a special rule treats transferred amounts as coming first from taxable funds, instead of proportionately from taxable and nontaxable funds, as would be the case with regular distributions.

Rules for Clothing and Household Items

To be deductible, clothing and household items donated to charity generally must be in good used condition or better. A clothing or household item for which a taxpayer claims a deduction of over $500 does not have to meet this standard if the taxpayer includes a qualified appraisal of the item with the return. Household items include furniture, furnishings, electronics, appliances and linens.

This entry was posted on Monday, December 14th, 2009 at 1:00 am and is filed under Blog, Client Resources, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

Clergy Tax Savings Tips – Reduce Audit Potential and Save Tax

If you’re a minister receiving housing allowance, your tax deduction for unreimbursed professional expenses could be significantly limited if you’re not using an Accountable Plan for ministerial expenses.

This is because of the “Code Section 265 Proration Rule,” often called the “Deason Rule,” which denies any deduction for unreimbursed professional expenses which are allocable to tax exempt income, such as clergy housing allowance.

Be of good cheer, there is a great way to overcome the “Deason Rule” and one that will help you avoid the limitation: Have the church set up an Accountable Plan for your professional clergy expenses. The common myth is that this arrangement will cost the church extra money. This is not true. It costs the church nothing and increases the minister’s tax savings in most cases, and often times, it saves the minister a lot.

Under such an arrangement, the church and the minister(s) designate part of the minister’s salary for ministry expenses. The minister is reimbursed for those expenses and any unused money designated for ministerial expenses in this way can be returned to the salary package.

To give you an idea of how this works, look at this scenario:

A minister receiving a $40,000 salary, $30,000 housing allowance, and incurs $6,000 in business expenses for the tax year. Applying the Code Section 265 Proration rule, $2,580 of this minister’s unreimbursed professional expenses are not deductible. This translates into $877 of extra income TAX for the minister that could have been avoided with an Accountable Plan.

It costs nothing for the church and potentially saves the minister a lot of tax while reducing audit potential. Every minister and church should have an Accountable Plan, just make sure it’s set up properly.

If we can help, please contact us for information about a consultation or training webinar for yourself and entire staff. We’re happy to provide complete instructions and a copy of our “Accountable Plan E-Guide.”

This entry was posted on Monday, December 7th, 2009 at 3:06 pm and is filed under Blog, Tax Tips for Ministers, Tips. You can follow any responses to this entry through the RSS 2.0 feed.

2010 MILEAGE RATES FOR CLERGY TAXES

IRS has announced the 2010 MILEAGE RATES:

STANDARD BUSINESS RATE 50¢ per mile

MOVING & MEDICAL RATE 16.5¢ per mile

The mileage allowance deduction replaces separate deductions for lease payments (or depreciation if the car is purchased), maintenance, repairs, tires, gas, oil, insurance and license and registration fees and tolls connected to business driving, (rev Proc 2009-54, Sec. 5.04)

This entry was posted on Friday, December 4th, 2009 at 10:38 am and is filed under Blog, Uncategorized. You can follow any responses to this entry through the RSS 2.0 feed.