July 2011 Newsletter

Marja Beltrami, CPA

President's Message

What are we doing with these financial statements? It’s my business and I can’t even read these statements. Who cares what the fair market value of good will is. I don’t want to pay you to figure this out and report it in the footnotes, who cares?

Sound familiar? Since 1975 people in this profession began a dialogue that has repeated itself about the need for differential standards for private companies. Those discussions and debates have changed from differences in disclosures to a much more intense debate in recent time about the need for differences not only in disclosure but for measurement and recognition as well.

Clients and bankers see no relevance in financial statements these days. More and more financial statements are being produced with GAAP departures, and tax returns are replacing financial statements as they seem to provide more relevant information. This proliferation of GAAP departures and use of tax returns are not the problem, just the symptoms of the problem.

You have probably heard references to the Private Companies Financial Reporting Committee. Established by FASB, this committee was charged with looking at existing standards and standards in progress, and to make recommendations to FASB regarding applicability to private companies. FASB has vetoed the recommendations this committee has brought before it. The AICPA established a Blue Ribbon Panel to look at ways and make recommendations to the Financial Accounting Foundation, the oversight agency of FASB, regarding the differences needed for private companies, and how best to address these needs. This panel’s recommendations have been dismissed by FAF as well.

We are now in a position where it is incumbent upon us as a profession to advocate for a change in the process to have a greater likelihood of producing more relevant financial reports and standards for private companies; our companies and clients. Companies that make up half of this country’s GDP (Gross Domestic Product). The time for us, for you, to act is now. The AICPA has a lot of good documentation on this subject on their website and on PCPS site if you are a section member. The State Society is sponsoring a monthly luncheon meeting July 11, 2011 at the Society Office at 11:30. Lunch will be served at 11:30. Don Rulien and Paul Brandon will be giving an update on the issues at hand and how you can participate, and how these changes or lack of changes will be affecting you and your clients.  You should have already received an invitation to this meeting via e-mail. This is a relevant meeting for Partners, Managers, Seniors, Juniors and staff. This is also a good opportunity to network with your clients and your connections with users of the financial statement like Bankers and Sureties. Invite them to come along. Hope you are already signed up!

On another note, go to Face Book and “Like” us! Find us by searching Alaska Society of Certified Public Accountants!

"Why am I a member of the AKCPA?"

Lisa Rogers, Legislative Committee Chair

I am a member because it gives me a forum to connect to other professionals in my field (and perhaps learn a thing or two).  Knowing other professionals enables me to provide clients with more useful referrals when they need services that my firm does not provide.  Being a member also provides me with an opportunity to represent the profession in various forums such as making presentations to the public (remember the ambassador program), providing feedback to the Internal Revenue Service (via the IRS/Practitioner liaison committee), teaching courses to fellow professionals, and working with legislators to improve our statutes and regulations.

Spring Meeting of Council Washington DC

Don Rulien, AICPA Council Member

I went to the spring meeting of council which was held in Washington DC this year, we had some very interesting speakers, political commentator George Will, Fox News analyst Eleanor Clift and ABC News consultant Sam Donaldson, they all had very different views of the current political climate, some things I agreed with and others well that’s for another day.

The meeting focused on three key areas

• The new management accounting credential,
• Private Company financial reporting update, and
• The hill visits.

The new management accounting credential (CGMA), Chartered Global Management Accounting Credential was passed unanimously by council.

Through December 31, 2014 AICPA voting members will be eligible for the CGMA credential if:

1.       Three years experience working in a financial/management accounting capacity in business, industry or government:

a.       Experience must be in the field of financial/management accounting as well as internal and government accounting.

b.      Personal financial services do not qualify.

2.       Three years experience working in a financial/management accounting role on a consulting basis.

3.       Three years of management accounting experience gained by a U.S. CPA whose primary responsibilities are focused on the management and operation of a CPA firm.

All voting AICPA members will be eligible for this new credential, but after December 31, 2014 eligible members will have to follow the credentialing requirements in order to be accredited with the CGMA designation.

Well not good news on Private Company Financial Reporting (PCFR), FASB turned down the AICPA blue ribbons panel suggestions and decided to table it until further notice.

Barry Melancon gave an impassioned speech regarding what we can do to make this happen, this has got to be a grass roots effort by all of us to get FASB to move on this issue.

We need your assistance in writing personalized letters to the Financial Accounting Foundation (FAF) that show support of the Blue Ribbons panel recommendations for differential standards and a separate, autonomous private company standard-setting body reporting directly to FAF.

We also need to get the Bankers, underwriters, insurance Companies to also write letters, this is going to be the only way we can get FAF to follow our recommendations.

The AICPA has set-up a site to assist you with letters, http://apps.aicpa.org/pcfr, there is also a site to help people better understand the issue, www.aicpa.org/privateGAAP.

If any of you have any questions of concerns please let me know, the sooner we send letters the better.

I meet with Representative Young and both senators aides, the senators weren’t available since the prime minister of Israel was in town for a joint meeting of congress, security was a nightmare.

The issues I discussed were proposed changes to tax return due dates, tax strategy patents, and tax simplification.

• Tax return due date changes under S. 845, the proposal is as follows:

Partnerships due March 15^th, extended through September 15^th.

S corporations due March 31^st, extended through September 30^th.

C corporations due April 15^th, extended through October 15^th.

Trusts and Estates due April 15^th, extended through September 30^th.

Individuals due April 15^th, extended through October 15^th.

• The tax strategy patent issue has been going for a couple of years and should be taken care very soon, S. 139, currently there has been 140 tax strategy patents issued and there are 160 pending, so this needs to be taken care soon.

• Tax simplification, it was interesting how Representative Young and both Senator Murkowski and Senator Begich aides were very interested in this, I think with the current economic climate they are all starting to stand up and take notice to the problems we face with this mess.  There aren’t any pending bills yet but both the senate and the house are going to schedule hearings regarding tax simplification.

If any of you have any questions please feel free to contact me at anytime.

Practitioner Liaison Meeting Anchorage, AK

12:30 p.m. – 3:30 p.m.

Attendees:

Internal Revenue Service

• Kristen Hoiby, NW Area Manager, Stakeholder Liaison
• Mike Cvitkovic, Stakeholder Liaison
• Brian Lasselle, LB&I Group Manager
• Doug Hartford, SB/SE Collection Group Manager
• Judy Pearson, TE/GE Indian Tribal Governments
• Kris Ashley, W&I SPEC Tax Consultant
• Kristia Douts, Local Taxpayer Advocate
• Sonia Oen, SB/SE Exam Group Manager
• Therese Fulton, W&I Field Assistance Group Manager

Practitioner Representatives

• Therese Sharp, Chair, ASCPA, Alaska Society of CPAs
• Cynthia Coulter, ASCPA
• John Rodgers, ASCPA
• Kevin Branson, ASCPA
• Kim Aasand, ASCPA
• Lisa Rogers, ASCPA
• Shelda Duff, ASCPA
• Charles Schuetze, ABA, Alaska Bar Association
• Rodney Kleedehn, ABA
• Kathie Riley, EA, Alaska Society of Independent Accountants
• L. LaVonne Scott, EA, ASIA
• Paula Laurion, EA, ASIA

Meeting Summary

Speaker 1 – Mike Cvitkovic, Stakeholder Liaison

The first item was the Return Preparer Initiative. Phase One of the initiative, the PTIN registration process for paid tax return preparers to apply for or renew their PTINs, is substantially complete.  Paid tax return preparers were identified as attorneys, certified public accountants, enrolled agents, or registered tax return  preparers.  Since the last PLM, IRS has issued guidance on a number of issues.    Notice 2011-06 identified a new category of paid tax return preparers who are (1) supervised by attorneys, CPAs, and EAs, (2) preparing returns that said supervisor will sign, (3) employed at the firm of said supervisor, and (4) identified as passing the requisite tax compliance check and suitability check.  Another new category of paid tax return preparers consists of paid tax return preparers who do not prepare Form 1040 series returns.  The Notice identifies which tax forms require a PTIN and provides interim rules for provisional PTINs.  Notice 2011-11 gave relief to PTIN applicants who made a good faith attempt to obtain a PTIN but encountered difficulties.  TD 9523 amends the regulations relating to the imposition of user fees for enrolled agents and lowers the initial enrollment and renewal of enrollment user fees to $30.  Announcement 2011-29 (page 748 of IRB 2011-18) reinstates the renewal period for enrolled agents whose tax identification numbers end in 4, 5, or 6 beginning June 1, 2011.  IRS News Release 2011-47 documents steps being taken to enforce the new Return Preparer rules such as identifying preparers who failed the suitability check, who failed to provide the proper PTIN on a return they prepared, or who did not sign a return they prepared.  As of April 28, the Return Preparer Office disclosed that 703,624 PTINs were registered with 1,268 of that total assigned to Alaska preparers.

Phase Two of the initiative includes preparers passing a competency test to become registered tax return preparers.  The preparers involved will have until December 31, 2013 to pass the test.  Competency testing does not apply to CPAs, Attorneys, Enrolled Agents, supervised preparers, and those who prepare no Form 1040 series returns.  The IRS has selected Prometric, Inc. as the vendor to administer a new competency examination and fingerprinting program. Daon Trusted Identity Services has been selected to offer fingerprinting services.  (Note: Since the PLM, IRS announced that Competency testing will not be available until October 2011.  See IRS Announcement)

Phase Three of the initiative involves continuing education for preparers, who are not CPAs, Attorneys, Enrolled Agents, supervised preparers, and, initially, those who prepare no Form 1040 series returns. The start date for continuing education courses has not been determined.  The requirement is expected to be 15 hours, consisting of 3 hours of federal tax law updates, 2 hours of ethics, and 10 hours of other federal tax law.  IRS is revamping the continuing education approval process with guidance expected later this year.  Stakeholder Liaison is approved to provide continuing education programs to enrolled agents for 2011.  The best place to find the latest information on the complete tax return preparer program is the Return Preparer Compliance and Enforcement: Information Center.

The efile mandate, which began on January 1, 2011, applies to specified tax return preparers.  A specified tax return preparer is a preparer of covered returns who reasonably expects to file 100 or more covered returns in calendar year 2011 (11 or more in 2012 and thereafter).  A covered return is any return of income tax imposed by subtitle A of the Internal Revenue Code on individuals, estates, and trusts, such as Forms 1040, 1040A, 1040EZ, and 1041.  A return is considered filed by a tax  return preparer or specified tax return preparer if the preparer or any member, employee, or agent of the preparer or the preparer’s firm submits the tax return to the IRS on the taxpayer’s behalf, either electronically or in non-electronic (paper) form.  TD 9518 is the regulation addressing the efile requirement.  Electronic filing is the requirement for specified tax return preparers.   Revenue Procedure 2011-25 provides guidance on requesting a waiver from the efile requirement due to undue hardship via Form 8944.  Further, clients may independently choose to file on paper themselves.  The revenue procedure also provides guidance on how preparers and their clients can document the client’s choice to file on paper themselves via Form 8948 and the client’s signed statement.  Notice 2011-26 identifies administrative exemptions to the efile requirement which are included on Form 8948.  Notice 2011-27 provides transitional guidance for the year 2011 under which a specified tax return preparer may mail a paper return to the IRS after obtaining a signed statement from their client.  More efile mandate information is available at http://www.irs.gov/taxpros/providers/article/0,,id=223832,00.html

Speaker #2 – Kristen Hoiby, Stakeholder Liaison:

Kristen next spoke to the group.  She apologized to the group for her absence at the Fall Liaison meeting.  She spent the fall detailed to a team working on the IRS (tax related) provisions of the Affordable Care Act.  She noted that her team was working on the Customer Service support.   A number of the provisions are already in effect, most notably the Small Business Health Care Tax Credit and other, less widely known provisions such as the tanning tax.  As with many other pieces of new legislation, there will be many opportunities for practitioners to provide input into the IRS implementation.  For example, Notice 2011-36 seeks comments (by June 17) on issues relating to the shared responsibility provisions included in the Affordable Care Act that will apply to certain employers starting in 2014.  Additionally, new information is constantly being added to the Affordable Care Tax Provisions page on IRS.gov.

The Issue Management Resolution System (IMRS) is available for practitioners to raise concerns about IRS policies, practices, and procedures.  Alaska tax professionals should forward significant issues regarding IRS policies, practices and issues to Mike Cvitkovic.  One issue recently worked involved obtaining information return (IRP) documents, such as W-2 and 1099, on Substitute For Return (SFR) accounts.  IRS maintains IRP documents for 10 years.  On May 10, IRP documents for 2010 became available as the IRP documents for 2000 were removed.  Also, SFR cases have a reconsideration process.  Usually the process entails the taxpayer submitting an original return of their own along with a copy of the audit report.  At times taxpayers don't have a copy of their audit report so they must request one.  There is a phone number to call for assistance with a SFR Reconsideration - 1-866-897-3370.  Another issue concerned the taxability of “rebate” payments made by the Alaska Housing Authority to taxpayers for the purchase and installation of energy efficient property.  Many energy incentives are referred to as “rebates” even though  they do not constitute rebates for federal tax purposes.  Generally, only a manufacturer, distributor, or installer of equipment can properly make a rebate for the costs of energy conservation equipment.  Energy incentive payments from State and local governments that are includible in gross income must be reported.  Payments should be reported in box 6 of Form 1099-G.  There is no minimum dollar threshold for this reporting requirement.

IRS2Go is the latest IRS effort to provide information beyond traditional channels.  The IRS uses social media tools and platforms to share the latest information on tax changes, initiatives, products and services. These social media platforms include YouTube and Twitter.  IRS2Go is a Smartphone application that offers taxpayers @IRSnews, and offers tax professionals @IRStaxpros.  IRS News Media has more details.

The IRS has announced the 2011 Offshore Voluntary Disclosure Initiative (OVDI). This special voluntary disclosure initiative is designed to bring offshore money back into the U.S. tax system. The 2011 initiative has a higher penalty rate than the IRS’s previous voluntary disclosure program, but offers clear benefits to encourage taxpayers to disclose foreign accounts now rather than risk IRS detection and possible criminal prosecution. The new voluntary disclosure initiative will be available through Aug. 31, 2011. Extensive details about the OVDI are provided via IRS News Release 2011-14.

The Fresh Start effort is series of new policies and programs to help taxpayers pay back taxes and avoid tax liens. The IRS is making important changes to its lien filing practices that will lessen the negative impact on taxpayers. The IRS will significantly increase the dollar thresholds when liens are generally filed, resulting in fewer tax liens. Liens will now be withdrawn once full payment of taxes is made if the taxpayer requests it. In cases where taxpayers enter into a Direct Debit Installment Agreement, IRS will now allow lien withdrawals under several scenarios. Streamlined Installment Agreements will be available to more small businesses. And IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.  More details on the Fresh Start effort at IRS News Release 2011-20.

Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent, is an informational return used to establish basis for income tax purposes of property acquired from a person who died in 2010.  Ordinarily, it would have been due on April 18, 2011. New guidance that announces the form due date will be issued at a later date and Form 8939 will be released soon after guidance is issued.  Additional information is in IRS News Release 2011-33.  Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, is also delayed.

Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), has a due date of June 30, 2011.  Notice 2011-31 provides guidance regarding how to answer questions related to foreign financial accounts (FFA) found on 2010 federal income tax and information returns, e.g., Schedule B of Form 1040, the "Other Information" section of Form 1041, Schedule B of Form 1065, and Schedule N of Form 1120, among others.  May 16 is the upcoming due date for calendar year filers of Form 990.

IRS Nationwide Tax Forum locations for 2011 include Atlanta, Orlando, Dallas, San Jose, Las Vegas, and Washington DC area.  Unfortunately, the Las Vegas dates conflict with the National Society of Accountants’ national convention to be held in Anchorage in August, though the San Jose California dates may work for some.   Nationwide Tax Forums has additional information including dates and registration.

The IRS is in the process of redesigning and revising its correspondence with taxpayers. The newest release of taxpayer notices includes 12 tax collection notices. The redesigned tax delinquent account (TDA) notices include CPs 501, 503, 504, 504B, 521, 523, 601, 603, 604, 604B, 621 and 623.  Understanding Your IRS Notice or Letter provides samples of these and other notices.

More business package mailings will end following the growth of e-File.  Most importantly, the Form 941, Employer’s Quarterly Tax Return, will no longer be mailed. All IRS forms, schedules, and related instructions continue to be available at IRS.gov.  Business Package Mailings shows the complete list of forms, publications, and packages that will no longer be mailed.

Form 1040X, Amended U.S. Individual Income Tax Return, was revised in December 2010 to return to a three column format.  IRS will process any and all revisions of the form.  Form 1040X

The Small Business Jobs Act passed into law Sept.27, 2010.  Sections of the bill affect Small Business Stock, General Business Credits, Section 179 Property, Bonus Depreciation, Start-Up Expenditures, and more.  An exposition page on irs.gov is expected.

The IRS will defer the reporting on Form W-2 of the cost of coverage under an employer-sponsored group health plan, making that reporting by employers optional in 2011.  Employer-provided health care coverage remains not taxable.

Issues & Status

Issue #1:  Interest on amended return overpayments

Practitioner asked why an overpayment on an amended return that is applied to the next year is not given credit interest as opposed to asking for a refund which includes interest.  An overpayment that is applied to the next year is referred to as a credit elect.  A credit elect has an effective date of April 15 and is treated as the first estimated tax payment for that year.  So the estimate tax payment is made as soon as the credit was deemed available and no interest would apply.  Regarding interest on refunded overpayments IRM 20.2.4.7.5.3 explains how interest is calculated on amended returns.

Issue #2:  Misleading balance due notices

Practitioner wondered why a client, who efiled a return in February and scheduled an electronic payment from the bank in April, received a balance due notice in March.  In order to give payments time to post, electronically filed (ELF) balance due returns are normally not processed until early May. However, approximately 200,000 balance due ELF returns were inadvertently processed prior in early March. This early processing resulted in balance due notices being issued to taxpayers whose payments are still to be processed.  IRS apologized for the confusion.  If the taxpayer's return was filed electronically and the balance due was to be paid by April 18 as an ACH debit, no further action was needed.

Issue #3:  Misleading balance due notices redux

Practitioner advised that a client made an electronic payment on April 18 to full pay the 2010 balance due but received a balance due notice not reflecting that payment.  The IRS still posts payment information on a weekly cycle.  Some payments made on April 18 did not post into the appropriate cycle so the computer calculated an underpayment and issued balance due notices.  The payments did post in the next cycle.  IRS apologized for the confusion.

Issue #4: Form 8453 and Audits

Sonia next discussed the issue of what the auditor really sees when they receive the case file.  The Form 8453 and the attachments are not stored with the electronic return.  The auditor receives a pared down version of the filing called a CDE (Compliance Data Environment) facsimile.  Sonia provided a sanitized example of the CDE Facsimile to help illustrate what the auditor has to work with.  More information on CDE is found in the IRM 4.103.1.1 .  The auditor can make a request for the additional documents which takes 6-8 weeks, but the information may or may not be available.  The practitioners in attendance mentioned that it might be better if the practitioners kept the Form 8453 and the attachments in their files as they do the Form 8879—this might actually facilitate the audit process. Mike will elevate the suggestion. Other forms not included in the CDE facsimile are the 1065 Schedule K-1s.  It was mentioned that perhaps CADE and Modernized e-File with their abilities to include scanned in documents might help the situation as well.

Issue #5:  Partnership Audit

Sonia addressed the issue regarding designation of a revocable trust as a tax matters partner (TMP).  In this situation the trust is the actual member - regardless if it was a revocable trust reported on the 1040 as disregarded.  This makes the trust the Tax Matters Partner (TMP), even though the individual will be signing the documents.  Therefore the following language should be used when signing the designation of TMP - Revocable Trust:  John Doe, Trustee of the John Doe Revocable Trust, Tax Matters Partner.  If the TMP designation on the return is incorrect, then a re-designation should be submitted within 30 days of notification or the IRS will designate for you.  Form 13798 is used to designate a TMP and must be signed by over 50% of the members with a  profit interest in the year in question.

Issue # 6:  CP2000 notices

Practitioner proposed redesigning the CP2000 notice.  Currently, the response language covers the front and back of the same page (duplex printing) which necessitates photocopying in order to fax a response.  If the “Frequently Asked Questions” and response language were rearranged so that the response language is on two different pages, then no photocopying would be needed.  The proposal was forwarded to the Office of Taxpayer Correspondence.  Their response indicated that the Office is currently redesigning the CP2000.  As part of the redesign, the FAQs will be removed from the notice and will be on a new CP2000 IRS.gov webpage.  Due to printing and postage costs the response page may remain in duplex printing.  The redesign will be in production the beginning of 2012.

Issue #7:  CP2000 matching process

Practitioner questioned how a Form 1099R is processed under the CP2000 program.  An example Form 1099-R was provided that had entries that indicated that the distribution was a return of employee contributions and netted to zero.  Both parts of Box 2 Taxable Amount were blank and the Box 7 distribution code was 1 (early distribution, no known exception).  It depends on the level of training of the reviewer.  If Box 2 and/or 7 raise doubt in the reviewer’s analysis, the discrepancy is not resolved and the taxpayer will be contacted for a response.

Issue #8:  Faxing Form 2848 (POA)

Practitioner experienced difficulty and delay in faxing POAs to the Ogden Centralized Authorization (CAF) Unit.  The Ogden reply was that the problem is volume-related.  They said there is no back-up phone line.  Their recommendation was to fax late in the Alaska day to avoid the volume from the other states.

Issue #9:  Practitioner Priority Line (PPL)

Practitioner reported difficulty with the Practitioner Priority Line when requesting F1099 information for use in preparing Form 1041.  The practitioner was told that, since the term “1099” did not appear on the Form 2848, the information could not be disclosed.  The CAF Unit, which is responsible for recording POA info onto the database, has a list of tax forms that are recorded and F1099 is not one of them.  Technically, F1099 is an information return, not a tax return.  So, even if "F1099" is written on the F2848, it won't appear on the computer screen that the Practitioner Line assistor sees.  The practitioner was able to provide the name and ID# of the PPL assistor which greatly facilitated getting guidance back to the employee.

Roundtable & Comments

Judy Pearson, Indian Tribal Governments, TE/GE: Judy works with the Indian Tribal Governments in Alaska, along with Diane Nesvick and Mary Jo Audette.  She noted that they had held three payroll tax workshops in March which focused on Worker classification, EFTPS, and 941 issues.  The workshops were very well received.  Also on the schedule are 6 gaming conferences (annually).  They are available if sponsored.  An advanced payroll workshop will be held on September 19^th for those who have at least 2 years experience handling the tribal payrolls.

Kris Ashley, SPEC (Stakeholder Partnerships, Education and Communication): Kris presented Pub 4903 and spoke of their outreach emphasis on the Adoption Credit which is a fully refundable credit in 2011 for both domestic and international adoptions.  She reminded the practitioners of the documentation requirements and that there is a lot of information on IRS.gov including a series of FAQs.  The SPEC group plans for outreach on the subject over the summer.  In response to the question of whether a dependent that had not efiled before could efile, Kris pointed out that, per Pub 1346 page 238, there is no age restriction if the Practitioner PIN method is used.

Brian Lasselle, LB &I (Large Business and International): Brian spoke about his staffing.  He currently has 7 agents—6 in Anchorage and 1 in Fairbanks.

Doug Hartford, SB/SE Collection: Doug spoke about current Revenue Officer Staffing.  He noted that there are 9 Officers in the state—2 in Soldotna, 2 in Fairbanks (one on extended leave), and 5 in Anchorage.

Sonia Oen, SB/SE Exam: Sonia currently has 11 agents (6 of these hired within the last 1 ½ years)—10 in Anchorage and 1 each in Fairbanks and Soldotna.  Tax Compliance Officers are still being rotated in from Washington and Oregon with visits 4 times per year to Anchorage and 2 times a year to Fairbanks.  Sonia also noted that there is no Appeals officer in Alaska, but taxpayers/practitioners can request a face-to-face in either Anchorage or Fairbanks.

Therese Fulton has succeeded Kurt Crist as Manager of the Anchorage and Fairbanks Walk-Ins.

Next Scheduled Meeting

The next meeting is scheduled for October 28, 2011.

CPE Tracker

Did you know you can easily track all your CPE on the Society web site? Simply log in to your account and click the CPE Tracker.  Courses taken through the Society will already be shown as these are updated with membership records maintained in the Society office. In addition, there is an Add Course button that will allow you to add CPE hours not taken through the Society. At year end all your CPE data will be there with information necessary for reporting to the state Board for license renewal. This information can be printed from the web site for your records. Please contact the Society office if you have any questions.