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	<title>The Art of Business</title>
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	<link>http://focusgp.wordpress.com</link>
	<description>Business advice you can use</description>
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		<title>The Art of Business</title>
		<link>http://focusgp.wordpress.com</link>
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		<item>
		<title>HEALTH CARE REFORM ACT SUMMARY</title>
		<link>http://focusgp.wordpress.com/2010/03/23/health-care-reform-act-summary/</link>
		<comments>http://focusgp.wordpress.com/2010/03/23/health-care-reform-act-summary/#comments</comments>
		<pubDate>Tue, 23 Mar 2010 01:18:49 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Musings]]></category>
		<category><![CDATA[Healthcare]]></category>
		<category><![CDATA[healthcare reform act]]></category>
		<category><![CDATA[house]]></category>
		<category><![CDATA[legislation]]></category>
		<category><![CDATA[reform]]></category>
		<category><![CDATA[senate]]></category>
		<category><![CDATA[small business]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=109</guid>
		<description><![CDATA[Understanding the process that has taken place to reconcile the Health Care Reform Act. On December 24th, 2009 the Senate approved the Patient Protection and Affordable Care Act.  A “side bill” was also issued called the Health Care and Education Tax Credits Reconciliation Act of 2010.  Congress did this deliberately to bypass the filibuster provision [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=109&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/03/23/health-care-reform-act-summary/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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			<media:title type="html">jc24m1</media:title>
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		<item>
		<title>A Quick Look at the 2010 HIRE Act</title>
		<link>http://focusgp.wordpress.com/2010/03/22/a-quick-look-at-the-2010-hire-act/</link>
		<comments>http://focusgp.wordpress.com/2010/03/22/a-quick-look-at-the-2010-hire-act/#comments</comments>
		<pubDate>Mon, 22 Mar 2010 04:26:43 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Business Issues]]></category>
		<category><![CDATA[HIRE]]></category>
		<category><![CDATA[HIRE Act]]></category>
		<category><![CDATA[legislation]]></category>
		<category><![CDATA[payroll tax]]></category>
		<category><![CDATA[Politics]]></category>
		<category><![CDATA[small business]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[tax bills]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=104</guid>
		<description><![CDATA[Looking for a job?  Maybe your employer will consider it now..<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=104&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/03/22/a-quick-look-at-the-2010-hire-act/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jc24m1</media:title>
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		<title>Emailer Question LTC</title>
		<link>http://focusgp.wordpress.com/2010/02/12/emailer-question-ltc/</link>
		<comments>http://focusgp.wordpress.com/2010/02/12/emailer-question-ltc/#comments</comments>
		<pubDate>Fri, 12 Feb 2010 17:38:33 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[Insurance]]></category>
		<category><![CDATA[Long Term Care]]></category>
		<category><![CDATA[Long term care deduction]]></category>
		<category><![CDATA[LTC]]></category>
		<category><![CDATA[medical expense]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/2010/02/12/emailer-question-ltc/</guid>
		<description><![CDATA[Some of my clients are interested in single premium prepaid long-term care contracts. They also have a refund feature on these products. How do they deduct the long-term care costs when there are annual limits, but they pay it all at once? Also, what happens when they get a refund? For any taxpayer who is [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=102&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/02/12/emailer-question-ltc/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jc24m1</media:title>
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		<title>How long do I keep my Tax Return ??</title>
		<link>http://focusgp.wordpress.com/2010/02/11/how-long-do-i-keep-my-tax-return/</link>
		<comments>http://focusgp.wordpress.com/2010/02/11/how-long-do-i-keep-my-tax-return/#comments</comments>
		<pubDate>Thu, 11 Feb 2010 05:05:47 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Tax Issues]]></category>
		<category><![CDATA[file retention]]></category>
		<category><![CDATA[filing]]></category>
		<category><![CDATA[how long to keep my taxes]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[Refund]]></category>
		<category><![CDATA[statute of limitation]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[tax refund]]></category>
		<category><![CDATA[taxes]]></category>
		<category><![CDATA[underpayment]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=94</guid>
		<description><![CDATA[It should come as no surprise that after we file our tax returns every year they become a quick afterthought.  So how long should we “pack away” our tax return and supporting documents? Taxes may ordinarily be assessed within 3 years of filing your return.   The three-year period starts on the day after the return [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=94&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/02/11/how-long-do-i-keep-my-tax-return/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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			<media:title type="html">jc24m1</media:title>
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		<title>Tapping into Retirement Money Early</title>
		<link>http://focusgp.wordpress.com/2010/02/05/tapping-into-retirement-money-early/</link>
		<comments>http://focusgp.wordpress.com/2010/02/05/tapping-into-retirement-money-early/#comments</comments>
		<pubDate>Fri, 05 Feb 2010 14:53:09 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Musings]]></category>
		<category><![CDATA[10%]]></category>
		<category><![CDATA[401k]]></category>
		<category><![CDATA[early withdrawal penalty]]></category>
		<category><![CDATA[emergency funds]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[penalty]]></category>
		<category><![CDATA[retirement plan]]></category>
		<category><![CDATA[Roth IRA]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[unemployed]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/2010/02/05/tapping-into-retirement-money-early/</guid>
		<description><![CDATA[Taking money from you retirement account, IRAs or annuities are never advised because there may be harsh penalties as well as funding limits that will keep you from being able to catch back up in full. Generally distributions taken before you are 59 ½ will be subject to an additional 10% penalty on the taxable [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=92&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/02/05/tapping-into-retirement-money-early/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jc24m1</media:title>
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		<item>
		<title>FY2011 Outlined in Treasury Green Book</title>
		<link>http://focusgp.wordpress.com/2010/02/02/86/</link>
		<comments>http://focusgp.wordpress.com/2010/02/02/86/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 16:53:56 +0000</pubDate>
		<dc:creator>Joe Arsenault</dc:creator>
				<category><![CDATA[Business Issues]]></category>
		<category><![CDATA[2011 Budget]]></category>
		<category><![CDATA[Budget]]></category>
		<category><![CDATA[FY2011]]></category>
		<category><![CDATA[Green Book]]></category>
		<category><![CDATA[Politics]]></category>
		<category><![CDATA[President]]></category>
		<category><![CDATA[President's Green Book]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=86</guid>
		<description><![CDATA[Acting as a blueprint for Congress, the Green Book is usually released around early February and covers the tax proposals that the Administration hopes to pass through Congress. It is our best indicator of what direction Congress wants to take our country in for the coming year. We have a deficit, a huge one, and [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=86&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/02/02/86/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://1.gravatar.com/avatar/dc53c887e5ab0524841e74b9b023b11e?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">jc24m1</media:title>
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		<item>
		<title>Go Back to School!</title>
		<link>http://focusgp.wordpress.com/2010/01/20/go-back-to-school/</link>
		<comments>http://focusgp.wordpress.com/2010/01/20/go-back-to-school/#comments</comments>
		<pubDate>Wed, 20 Jan 2010 17:48:39 +0000</pubDate>
		<dc:creator>jeaninebrannigan</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[education credit]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=81</guid>
		<description><![CDATA[The American Opportunity Credit. – Make it work for you.  This education credit helps parents and students pay for college and college-related expenses. Here’s how you can benefit from it when you file your 2009 taxes (and for 2010 too). The American Opportunity Credit can be claimed for expenses paid for any of the first [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=81&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/01/20/go-back-to-school/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jeaninebrannigan</media:title>
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		<item>
		<title>What Are You Earning?</title>
		<link>http://focusgp.wordpress.com/2010/01/19/what-are-you-earning/</link>
		<comments>http://focusgp.wordpress.com/2010/01/19/what-are-you-earning/#comments</comments>
		<pubDate>Tue, 19 Jan 2010 19:13:51 +0000</pubDate>
		<dc:creator>jeaninebrannigan</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[investments]]></category>
		<category><![CDATA[personal finance]]></category>
		<category><![CDATA[rate of return]]></category>
		<category><![CDATA[tax strategy]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/2010/01/19/what-are-you-earning/</guid>
		<description><![CDATA[Have you ever heard the term, what is your real rate of return? Inflation is annually assumed to be about 3%, and then there are fees and taxes, which also eat into your return. Unless you’re in a Roth IRA or in some type of UL you probably wont get out of paying taxes on [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=80&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/01/19/what-are-you-earning/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/60d7a3af661d8638d838a5c51fe6d6ae?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">jeaninebrannigan</media:title>
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		<item>
		<title>Why You Should E-File</title>
		<link>http://focusgp.wordpress.com/2010/01/13/why-you-should-e-file/</link>
		<comments>http://focusgp.wordpress.com/2010/01/13/why-you-should-e-file/#comments</comments>
		<pubDate>Wed, 13 Jan 2010 16:20:02 +0000</pubDate>
		<dc:creator>jeaninebrannigan</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[April 15]]></category>
		<category><![CDATA[E-File]]></category>
		<category><![CDATA[electronic filing]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=77</guid>
		<description><![CDATA[Here are two important reasons to e-file your return.   It’s fast Your tax return will get processed more quickly if you use e-file.  If there is an error on your return, it will typically be identified and can be corrected right away.  If you file electronically and choose to have your tax refund deposited [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=77&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/01/13/why-you-should-e-file/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jeaninebrannigan</media:title>
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		<title>Counting Beans is Easier with Technology</title>
		<link>http://focusgp.wordpress.com/2010/01/12/counting-beans-is-easier-with-technology/</link>
		<comments>http://focusgp.wordpress.com/2010/01/12/counting-beans-is-easier-with-technology/#comments</comments>
		<pubDate>Tue, 12 Jan 2010 15:51:02 +0000</pubDate>
		<dc:creator>jeaninebrannigan</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[E-File]]></category>
		<category><![CDATA[Paperless]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Tax Software]]></category>
		<category><![CDATA[Tax Technology]]></category>
		<category><![CDATA[Technology]]></category>

		<guid isPermaLink="false">http://focusgp.wordpress.com/?p=71</guid>
		<description><![CDATA[Does your CPA Utilize Technology? I recently read an article in the Journal of Accountancy that really hit me in a funny way.  As if I do not get enough slack for being a tax geek already, I also love technology.  Improved efficiency means more time is spent on thinking and helping the client reduce [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=focusgp.wordpress.com&amp;blog=9706688&amp;post=71&amp;subd=focusgp&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://focusgp.wordpress.com/2010/01/12/counting-beans-is-easier-with-technology/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">jeaninebrannigan</media:title>
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