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For further information on taxes, you may want to visit the following sites:

U.S. Tax Code   U.S. Tax Court Opinions
Revenue Rulings   PLR and TAMs
Revenue Procedures   IRS Tax Forms
www.markjkohler.com   www.lawyersareliars.com
www.kohlereyrecpas.com   www.intermountainexchange.com
www.iqtitle.com  



For further information regarding IRA Custodian/Administrators, please visit one of the following sites:

www.aps-utah.com   www.pensco.com



For further information regarding ESOPs and operating companies, please visit:

www.guidantfinancial.com  



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