Cover letter dated 1/17/2005 called "My preparation of your 2004 tax returns" covering scope of work, fees, comments about tabs.

For 2004 Tax Year, primarily:

Key info about rates etc. for 2004 and 2005 per Tax Quickfinder 2004 Edition - Individuals (Form 1040)

Key info about rates etc. for 2004 and 2005 per Tax Quickfinder 2004 Edition - Business (Various forms)

Tab A - Tax Questionnaire

Info about 2004 Tax Acts per Tax Quickfinder 2004 Edition -Mostly related to individuals

Info about 2004 Tax Acts per Tax Quickfinder 2004 Edition -Mostly related to Businesses

Tab B - Tax Organizer Package

Key info about IRAs and Retirement Plans per Tax Quickfinder 2004 Edition

Estate tax info per 2004 Tax Quickfinder Edition

For 2004 tax season, a similar letter was not prepared as in for 2003 tax season as this Cover letter dated 1/30/2004 called "Various financial services besides tax preparation as background.

For 2003 Tax Year, primarily, and prior years:

Key info about IRAs and Retirement Plans per Tax Quickfinder 2003 Edition

Regarding 2003 Tax Act (Jobs and Growth Tax Relief Reconiliation Act of 2003: (not updated)

a. One page synopsis and other pages from PES about 2003 Tax Act

b. Info from UBS Financial Services about 2003 Tax Act

Estate tax info per 2003 Tax Quickfinder Edition (not updated)

Page 5 includes the following summary of the phase-out (and back in) of estate taxes: (not updated)

January 2003 Tax Proposals