<!-- BOF: ./personal-templates/show.body -->
<!-- BOF: ./personal-templates/simple/generic/show -->
<!-- BOF: ./personal-templates/rtl.html -->

    
<!-- Locale=en_US_ISO8859_1 -->

    
<!-- EOF: ./personal-templates/rtl.html -->


<!-- BOF: ./personal-templates/simple/generic/functions -->
<!-- BOF: ./personal-templates/simple/generic/navbar --><!-- EOF: ./personal-templates/simple/generic/navbar -->


<!-- EOF: ./personal-templates/simple/generic/functions -->


<!-- EOF: ./personal-templates/simple/generic/show -->

<!-- BOF: ./personal-templates/simple/generic/images -->

<!-- EOF: ./personal-templates/simple/generic/images -->


<!-- BOF: ./personal-templates/simple/personal/other/l50.settings.init -->


<!-- EOF: ./personal-templates/simple/personal/other/l50.settings.init -->


    <!-- BOF: ./personal-templates/simple/businessnew/amazon/style_l57.images -->
<!-- EOF: ./personal-templates/simple/businessnew/amazon/style_l57.images -->

    <!-- BOF: ./personal-templates/simple/businessnew/gpage/style_l57.wait -->
                            

<!-- EOF: ./personal-templates/simple/businessnew/gpage/style_l57.wait -->

  
  <!-- BOF: ./personal-templates/simple/business/layout/l57.wait -->


<!-- EOF: ./personal-templates/simple/business/layout/l57.wait -->


<HTML>

<HEAD>


<META NAME="description" CONTENT="U.S./Israeli Tax Planning, C.P.A.">
<META NAME="Keywords"    CONTENT="Income Tax, U.S. Income Tax, Taxes, Israeli Taxes, Tax Planning, Child Tax Credit, Israeli Tax Reform">


<!-- business -->


<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=UTF-8">
<META NAME="Generator" content="">
<!-- BOF: ./personal-templates/simple/themes.show -->

<!-- BOF: ./personal-templates/simple/themes/top_down_curtain.show.header -->
<style>
<!--
.intro{
position:absolute;
left:0;
top:0;
layer-background-color:green;
background-color:green;
border:0.1px solid green;
overflow: auto;
}
-->
</style>
<!-- EOF: ./personal-templates/simple/themes/top_down_curtain.show.header -->


<!-- EOF: ./personal-templates/simple/themes.show -->


<!--<BASE HREF="http://www.alandeutschcpa.com/gpage2.html1.html">-->
<TITLE>Tax Planning Guide</TITLE></head>
<BODY  BGCOLOR="#FFFFFF"
 TEXT="#333333"

LEFTMARGIN="0" TOPMARGIN="0" RIGHTMARGIN="0" BOTTOMMARGIN="0"

 onLoad=""
 
 LINK="#000000"
 VLINK="#000000"
 ALINK="#000000"
>

  
      <!-- BOF: ./personal-templates/simple/business/layout/l57.layout -->
 
<!-- html -->
<TABLE WIDTH="100%" height="100%" BORDER=0 CELLPADDING=0 CELLSPACING=0>
  <tr>
     <td width="5%" bgcolor="#663333">
           <table width="100%" height="100%" border="0" cellpadding="0" cellspacing="0">
             <tr>
               <td width="100%">&nbsp;</td>
               <td width="25" background="widgets/gen_5300.1.gif" align="right"><img src="images/spacer.png" height="1" width="25"></td>
             </tr>
           </table>              
     </td>
     <td width="90%">
                         <table width="100%" height="100%" border="0" cellpadding="0" cellspacing="0">
                            <tr><!-- header -->
                               <td valign="top" width="100%" height="70">
                                           <table width="100%" height="70" border="0" cellpadding="0" cellspacing="0" valign="top">
                                              <tr>
                                                 <td colspan="2" height="9" background="widgets/gen_875.1.gif" valign="top"></td>
                                              </tr>
                                              <tr>
                                                 <td colspan="2" height="40" background="widgets/gen_876.1.gif"><img src="widgets/gen_4154.1.gif" border=0 width=610 height=40 alt=""></td>
                                              </tr>
                                              <tr>
                                                 <td height="23" width="197"><img src="widgets/gen_5808.1.gif" border=0 width=197 height=23 alt=""></td>
                                                 <td height="23" width="100%" background="widgets/gen_5810.1.gif"><img src="widgets/gen_5809.1.gif" border=0 width=413 height=23 alt=""></td>
                                              </tr>
                                           </table>
                               </td>
                            </tr><!-- End header -->
                            <tr><!-- top -->
                               <td valign="top" width="100%" height="24">
                                           <table width="100%" height="24" border="0" cellpadding="0" cellspacing="0" valign="top">
                                              <tr>
                                                 <td width="100%" background="widgets/gen_5800.1.gif"><img src="widgets/gen_5811.1.gif" border=0 width=245 height=24 alt=""></td>
                                                 <td height="24" width="68" align="right"><img src="widgets/gen_5812.1.gif" border=0 width=68 height=24 alt=""></td>
                                              </tr>
                                           </table>
                               </td>
                            </tr><!-- End top -->
                            <tr>
                               <td><!-- body & buttons -->
                                           <table width="100%" height="100%" border="0" cellpadding="0" cellspacing="0">
                                              <tr>
                                                <td bgcolor="#F4F4F4" width="197" height="100%" valign="top">
                                                          <table width="197" height="100%" border="0" cellpadding="0" cellspacing="0" valign="top">
                                                          <tr><td valign="top" height="100%">
                                                          <table width="197" height="100%" border="0" cellpadding="0" cellspacing="0" valign="top">
                                                             <tr>
                                                                <td width="6" background="widgets/gen_5806.1.gif" valign="top"><img src="widgets/gen_5801.1.gif" border=0 width=6 height=7 alt=""></td>
                                                                <td width="191" valign="top">
                                            <a href="index.html" onMouseOver="document.images['img7'].src='widgets/gen_879.1.gif'" onMouseOut="document.images['img7'].src='widgets/gen_5750.1.gif'"><img src="widgets/gen_5750.1.gif" alt="Welcome" name="img7" border="0"></a><br>
                                            <a href="news.html" onMouseOver="document.images['img91'].src='widgets/gen_5732.1.gif'" onMouseOut="document.images['img91'].src='widgets/gen_5751.1.gif'"><img src="widgets/gen_5751.1.gif" alt="News & Updates" name="img91" border="0"></a><br>
                                            <a href="gpage1.html" onMouseOver="document.images['img47'].src='widgets/gen_5734.1.gif'" onMouseOut="document.images['img47'].src='widgets/gen_5752.1.gif'"><img src="widgets/gen_5752.1.gif" alt="Filing Requirements" name="img47" border="0"></a><br>
                                            <a href="gpage.html1.html" onMouseOver="document.images['img81'].src='widgets/gen_5735.1.gif'" onMouseOut="document.images['img81'].src='widgets/gen_5753.1.gif'"><img src="widgets/gen_5753.1.gif" alt="Child Tax Credit" name="img81" border="0"></a><br>
                                            <a href="gpage.html4.html" onMouseOver="document.images['img96'].src='widgets/gen_4163.1.gif'" onMouseOut="document.images['img96'].src='widgets/gen_5754.1.gif'"><img src="widgets/gen_5754.1.gif" alt="What We Need (Checklist)" name="img96" border="0"></a><br>
                                            <a href="gpage.html" onMouseOver="document.images['img45'].src='widgets/gen_5736.1.gif'" onMouseOut="document.images['img45'].src='widgets/gen_5755.1.gif'"><img src="widgets/gen_5755.1.gif" alt="U.S.-Israel Tax Treaty" name="img45" border="0"></a><br>
                                            <a href="gpage2.html1.html" onMouseOver="document.images['img70'].src='widgets/gen_5738.1.gif'" onMouseOut="document.images['img70'].src='widgets/gen_5756.1.gif'"><img src="widgets/gen_5756.1.gif" alt="NEW Tax Planning Guide" name="img70" border="0"></a><br>
                                            <a href="gpage.html6.html" onMouseOver="document.images['img126'].src='widgets/gen_5740.1.gif'" onMouseOut="document.images['img126'].src='widgets/gen_5757.1.gif'"><img src="widgets/gen_5757.1.gif" alt="FBAR (Form 90-22.1)" name="img126" border="0"></a><br>
                                            <a href="faq.html" onMouseOver="document.images['img20'].src='widgets/gen_5742.1.gif'" onMouseOut="document.images['img20'].src='widgets/gen_5758.1.gif'"><img src="widgets/gen_5758.1.gif" alt="Frequently Asked ?'s" name="img20" border="0"></a><br>
                                            <a href="about.html" onMouseOver="document.images['img6'].src='widgets/gen_884.1.gif'" onMouseOut="document.images['img6'].src='widgets/gen_5759.1.gif'"><img src="widgets/gen_5759.1.gif" alt="Professional Staff" name="img6" border="0"></a><br>
                                            <a href="contact.html" onMouseOver="document.images['img9'].src='widgets/gen_4170.1.gif'" onMouseOut="document.images['img9'].src='widgets/gen_5760.1.gif'"><img src="widgets/gen_5760.1.gif" alt="CONTACT US" name="img9" border="0"></a><br>
                                            <a href="gpage2.html" onMouseOver="document.images['img66'].src='widgets/gen_4171.1.gif'" onMouseOut="document.images['img66'].src='widgets/gen_5761.1.gif'"><img src="widgets/gen_5761.1.gif" alt="Directions to RBS Office" name="img66" border="0"></a><br>
                                            <a href="gpage.html7.html" onMouseOver="document.images['img129'].src='widgets/gen_5860.1.gif'" onMouseOut="document.images['img129'].src='widgets/gen_5859.1.gif'"><img src="widgets/gen_5859.1.gif" alt="Directions to JERUSALEM" name="img129" border="0"></a><br>
                                            <a href="gpage.html3.html" onMouseOver="document.images['img87'].src='widgets/gen_4173.1.gif'" onMouseOut="document.images['img87'].src='widgets/gen_5762.1.gif'"><img src="widgets/gen_5762.1.gif" alt="Directions to RA'ANANA" name="img87" border="0"></a><br>
                                            <a href="gpage.html2.html" onMouseOver="document.images['img85'].src='widgets/gen_4175.1.gif'" onMouseOut="document.images['img85'].src='widgets/gen_5763.1.gif'"><img src="widgets/gen_5763.1.gif" alt="Directions to TEL AVIV" name="img85" border="0"></a><br>
                                            <a href="links.html" onMouseOver="document.images['img8'].src='widgets/gen_4177.1.gif'" onMouseOut="document.images['img8'].src='widgets/gen_5764.1.gif'"><img src="widgets/gen_5764.1.gif" alt="INTERNET LINKS" name="img8" border="0"></a><br>
                                            
                                            
                                            <a href="mailto:alan@ardcpa.com" onMouseOver="document.images['img_email'].src='widgets/gen_887.1.gif'" onMouseOut="document.images['img_email'].src='widgets/gen_5768.1.gif'"><img src="widgets/gen_5768.1.gif" alt="e-mail me" name="img_email" border="0"></a><br></td>
                                                             </tr>
                                                          </table>
                                                          </td></tr>
                                                          
                                                          <tr><td valign="bottom" height="183" width="197"><img src="widgets/gen_5805.1.gif" border=0 width=197 height=183 alt=""></td></tr>
                                                          
                                                          </table>
                                                </td>
                                                <td valign="top"><!-- BOF: ./personal-templates/simple/businessnew/gpage/style_l57.html -->

<TABLE BORDER=0 CELLPADDING=0 CELLSPACING=0 VALIGN="top">
              <tr>
                  <td width="10"><img src="widgets/spacer.gif" height=3 width=10 alt=""></td>
                  <TD WIDTH=20 HEIGHT=22>
                                                                        <IMG SRC="widgets/gen_871.1.gif" BORDER="0" WIDTH=17 HEIGHT=29></TD>
                                                                <TD WIDTH="100%" bgcolor="#F4F4F4"><img src="widgets/gen_5833.1.gif" border=0 alt=""></td>
                                                                <td WIDTH=9 HEIGHT=29 align="right"><IMG SRC="widgets/gen_5791.1.gif" BORDER="0" WIDTH=9 HEIGHT=29></td>
                                                                <td><img src="widgets/spacer.gif" height=3 width=10 alt=""></td>
              </tr>
      </table>

 <br>
    <table border="0" align="right" valign="top"><tr><td align="center">
         

</td></tr></table>
    

        <table border="0">
	<tr>
	
       	
	<td valign="top"  >
		
<p>
  
      <!-- BOF: ./personal-templates/simple/generic/paragraphs/style.4 -->
      <table width="100%" cellpadding="5" cellspacing="0" border="0">
      <tr>
	<td align="middle">
	  
	    <img src="images/2010 NEWKIRK logo.gif">
	 </td>
      </tr>
	
      <tr>
	<td>


<font face='Arial' size='2' color='#333333'>

<P align=center><A class=RE href="http://www.newkirk.com/onlinepub/oprs.cfm?key=159697" target=_blank>2010 Tax Planning Guide</A>&nbsp; </P>

</font>


<br>

</td>
      </tr>
      
    </table>
<!-- EOF: ./personal-templates/simple/generic/paragraphs/style.4 -->

  
</p>

	
	</tr>
        </table>


    <p><!-- BOF: ./personal-templates/simple/element/marque.show -->
<script language="JavaScript1.2">

/*
Based on Cross browser marquee script-
Dynamic Drive (www.dynamicdrive.com)
For full source code, installation instructions,
100's more DHTML scripts, and Terms Of
Use, visit dynamicdrive.com
*/


//Specify the marquee's width (in pixels)
var marqueewidth=300    
//Specify the marquee's height (in pixels, pertains only to NS)
var marqueeheight=22
//Specify the marquee's scroll speed (larger is faster)
var speed=3
//Specify the marquee contents
var marqueecontents='<b>'+unescape('Remember%2C%20it%27s%20never%20too%20late%20to%20file%20prior%20years%27%20tax%20returns%21')+'</b>';
var marqueepos;
var marquealign;
var marquedir;
var marquefsize=2;

if (0) {marquedir='right';} else {marquedir='left';}

switch (2) {
  case 1:
   marqueepos=600-marqueewidth;
   marquealign="right";
   break;
  case 2:
   marqueepos=(600-marqueewidth)/2;
   marquealign="center";
   break;
  default:
   marqueepos=0;
   marquealign="left";
}
if (document.getElementById||document.all)  { //document.all is needed for IE4
  var mstyle = (marqueewidth==0) ? '' : ' style="width:'+marqueewidth+'"';
  document.write('<div align="'+marquealign+'" style="height:22"><font face="Arial" size='+marquefsize+' color="#993333"><marquee direction="'+marquedir+'" scrollAmount='+speed + mstyle + '>'+marqueecontents+'</marquee></font></div>');
}

function regenerate(){
window.location.reload()
}
function regenerate2(){
if (document.layers){
setTimeout("window.onresize=regenerate",450)
intializemarquee()
}
}

function intializemarquee(){
document.cmarquee01.document.cmarquee02.document.write('<nobr>'+marqueecontents+'</nobr>')
document.cmarquee01.document.cmarquee02.document.close()
thelength=document.cmarquee01.document.cmarquee02.document.width
scrollit()
}

function scrollit(){
if (document.cmarquee01.document.cmarquee02.left>=thelength*(-1)){
document.cmarquee01.document.cmarquee02.left-=speed
setTimeout("scrollit()",100)
}
else{
document.cmarquee01.document.cmarquee02.left=marqueewidth
scrollit()
}
}

window.onload=regenerate2
</script>

<ilayer left=&{marqueepos}; width=&{marqueewidth}; height=&{marqueeheight}; name="cmarquee01";>
<layer name="cmarquee02"></layer>
</ilayer>
<!-- EOF: ./personal-templates/simple/element/marque.show -->
</p>
 <!-- Template Error: Function end_pagel10 has not been defined. -->
    
    <br>


<!-- EOF: ./personal-templates/simple/personalnew/gpage/style_l57.html -->

                                <br>

<br>
<FONT FACE="verdana, arial, helvetica" SIZE="1">
<center>
<nobr>|<a href="index.html">Welcome</A>|</nobr>

<nobr>|<a href="news.html">News & Updates</A>|</nobr>

<nobr>|<a href="gpage1.html">Filing Requirements</A>|</nobr>

<nobr>|<a href="gpage.html1.html">Child Tax Credit</A>|</nobr>

<nobr>|<a href="gpage.html4.html">What We Need (Checklist)</A>|</nobr>

<nobr>|<a href="gpage.html">U.S.-Israel Tax Treaty</A>|</nobr>

<nobr>|NEW Tax Planning Guide|</nobr>

<nobr>|<a href="gpage.html6.html">FBAR (Form 90-22.1)</A>|</nobr>

<nobr>|<a href="faq.html">Frequently Asked ?'s</A>|</nobr>

<nobr>|<a href="about.html">Professional Staff</A>|</nobr>

<nobr>|<a href="contact.html">CONTACT US</A>|</nobr>

<nobr>|<a href="gpage2.html">Directions to RBS Office</A>|</nobr>

<nobr>|<a href="gpage.html7.html">Directions to JERUSALEM</A>|</nobr>

<nobr>|<a href="gpage.html3.html">Directions to RA'ANANA</A>|</nobr>

<nobr>|<a href="gpage.html2.html">Directions to TEL AVIV</A>|</nobr>

<nobr>|<a href="links.html">INTERNET LINKS</A>|</nobr>
</center>
</font>

<br><center>
<center><table border="0" cellpadding="0" cellspacing="3"><tr><td align="center">

<a href="http://www.psoft.net" target="_blank"><img src="widgets/ss_button.gif" border="0"></a>

<br><font face="helvetica,verdana, arial" size="1">&nbsp;</font>

</td></tr></table></center>
</center></td>
                                                <td align="right" width="32" valign="top" bgcolor="#F4F4F4">
                                                          <table width="32" height="100%" border="0" cellpadding="0" cellspacing="0">
                                                              <tr>
                                                                 <td height="100%" background="widgets/gen_5803.1.gif" valign="top"><img src="widgets/gen_5802.1.gif" border=0 width=32 height=25 alt=""></td>
                                                              </tr>
                                                              <tr>
                                                                 <td height="109" width="32" valign="bottom"><img src="widgets/gen_5804.1.gif" border=0 width=32 height=109 alt=""></td>
                                                              </tr>
                                                          </table>
                                                </td>
                                              </tr>
                                           </table>
                               </td><!-- End body & buttons -->
                            </tr>
                            <tr><!-- footer -->
                               <td height="40" valign="bottom" background="widgets/gen_5807.1.gif">&nbsp;</td>
                            </tr><!-- End footer -->
                         </table>
     </td>
     <td width="5%" bgcolor="#663333">
           <table width="100%" height="100%" border="0" cellpadding="0" cellspacing="0">
             <tr>
               <td width="25" background="widgets/gen_5301.1.gif" align="left"><img src="images/spacer.png" height="1" width="25"></td>
               <td width="100%">&nbsp;</td>
             </tr>
           </table>              
     </td>
  </tr>
</TABLE>
<!-- end html -->
<!-- EOF: ./personal-templates/simple/business/layout/l57.layout -->

    
<!-- BOF: ./personal-templates/simple/themes.show.body -->


<!-- EOF: ./personal-templates/simple/themes.show.body -->

</body>
<!-- BOF: ./personal-templates/simple/themes.show.end -->


<!-- EOF: ./personal-templates/simple/themes.show.end -->


</html>


<!-- EOF: ./personal-templates/show.body -->