Pub. 2 2013 Issue 2

For over 40 years we have been committed to our dealer clients providing them with the highest quality tax, accounting, consulting, and management support services in a timely, responsive manner. With several years of dealership experience at the shareholder level, our firm’s pro-active outlook, our business management and strategic- planning expertise, and our focus on the importance of tangible results ensures that you have a partner on your team that will help you optimize your business operations, minimize exposure to taxes, and assist you with estate planning and dealer succession opportunities. Let us be part of your team and see how we can make a difference. Your Success... Is Our Success Dale E. Duncan, CPA Shareholder (626) 858-5100, ext. 226 George R. Applebaum, CPA Shareholder (626) 858-5100, ext. 215 Scott M. Biehl, CPA Shareholder (626) 858-5100, ext. 229 Andy R. Jones, CPA Shareholder (626) 858-5100, ext. 237 1067 Par k View Drive | Covina, CA 917 24 | (626) 858-5100 | Fax (62 6) 332-7 012 This magazine is designed and published by The NewsLINK Group, LLC | 1.855.747.4003 New Car Dealers Association San Diego County 10065 Mesa Ridge Court San Diego, CA 92121 For over 40 years we have been committed to our dealer clients providing them with the highest quality tax, accounting, consulting, and management support services in a timely, responsive manner. With several years of dealership experience at the shareholder level, our firm’s pro-active outlook, our business management and strategic- planning expertise, and our focus on the importance of tangible results ensures that you have a partner on your team that will help you optimize your business operations, minimize exposure to taxes, and assist you with estate planning and dealer succession opportunities. Let us be part of your team and see how we can make a difference. Your Success... Is Our Success Dale E. Duncan, CPA Shareholder (626) 858-5100, ext. 226 dduncan@rogersclem.com George R. Applebaum, CPA Shareholder (626) 858-5100, ext. 215 gapplebaum@rogersclem.com Scott M. Biehl, CPA Shareholder (626) 858-5100, ext. 229 sbiehl@rogersclem.com Andy R. Jones, CPA Shareholder (626) 858-5100, ext. 237 ajones@rogersclem.com 1067 Park View Drive | Covina, CA 91724 | (626) 858-5100 | Fax (626) 332-7012