Re: 2009 Planning: Alternative Minimum Tax for Individuals

Dear Client:

Tax planning to minimize the alternative minimum tax liability is something that should be done throughout the tax
year. Based upon a review of your 2008 tax return, it appears that you may be affected by the alternative
minimum tax (AMT) in 2009. To reduce the impact of AMT, you may want to consider timing your income and
deductions carefully. As a general rule, for taxpayers subject to the AMT, accelerating items of income into AMT
years and postponing deductions into non-AMT years is a sound strategy.

Depending on your exposure to the AMT in 2009, some possible tax planning strategies include:

Delaying payment of certain items, such as state and local income taxes, property taxes, medical
expenses, and miscellaneous expenses (provided this does not impair your credit status or business
standing or cause you to incur late charges);

Postponing charitable contributions; or

Making use of any AMT credit, if applicable.

We believe that a thorough analysis of your current year tax situation could minimize or eliminate your AMT
liability. Please contact our office to make an appointment to discuss this important tax planning opportunity.

Sincerely yours,