Dear Friends:

George Bernard Shaw once pondered that the "Lack of money is the root of all evil.". While this firm has always worked towards the greater good, we recognize that sometimes our client's interests are best served when their bottom line is increased. We hope you enjoy in this issue, practical advice on how to increase your bottom line while paying attention to your approach with taxes, estate planning, title insurance tips, and practical items. We feel all our clients and acquaintances could benefit from this information.

Also, we welcome to our expanding firm, Patrick Callahan, a new attorney who has already hit the ground running with domain name disputes, contractual matters, and many other new cases.

Please let me know if you feel there is an area you would be interested in learning more about. Feel free to pass this along to others.

Feedback and suggestions? Please e-mail me:
whc@whc-law.com

>> Top 7½ list:

Top Reasons Why We Have Tax Law Changes:

7. Congress can not make up its mind.
6. Keeps the printing presses rolling.
5. Good material for a future Senate filibuster.
4 ½ . Keeps all the accountants employed.
4. Read my lips -- No new taxes.
3. We have not run out of IRS form numbers.
2. Americans love charts.
1. Because we forgot to enact Steve Forbes' flat tax.

>> New Attorney Joins the Law Firm Offices

This year we added to our growing firm by adding a new attorney to our practice. Patrick J. Callahan, Esq. is a member of the Maryland Bar and has passed the Pennsylvania Bar. Mr. Callahan has over 10 years of experience in technology and brings to the firm a new dynamic which will allow us to expand in many new areas of practice including intellectual property, corporate formation, technology disputes, as well as contractual related matters. Click here to learn more about Patrick Callahan.

>> The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) provides for a variety of tax relief items.

This year, there have been a variety of tax relief items that will impact all taxpayers. These include changes to the:

• Income Tax Rates,
• Capital Gains Structure,
• Taxable Dividends,
• Child Tax Credit,
• "Marriage Penalty" Structure, and
• Small Business Expensing.

(Click here for more details)

>> The Basics of Title Insurance with Leo T. Esquire

Title insurance: You can't afford not having it! If you are buying a home or refinancing your mortgage, you will need title insurance. Additionally, your mortgage company will require title insurance. (click here to read the full article)

>> Useful Hint:

Did you know that In Pennsylvania, utility customers are able to select their own utility provider. Check out other utility providers for potential savings by clicking here.