Pub. 7 2018-2019 Issue 2

Issue 1. 2019 21 Assurance, tax, and consulting offered through Moss Adams LLP. Investment advisory services offered through Moss Adams Wealth Advisors LLC. Investment banking offered through Moss Adams Capital LLC. SAN FR ANCISCO, CA 7 : 24 AM P DT I NS I GHT R I S E S I N THE WE ST MO S S A D AMS . C OM Here, the sun rises on new opportunities and perspectives. Join us at the NADA Show in San Francisco from January 25–27, 2018, to connect with an advisor and discover how we can help your business thrive. Find us at booth #7323W or email stephanie.asa@mossadams.com for an appointment. RISE WITH THE WEST. Considine & Considine is a full service public accounting firm offering professional and personalized services to business and professional practice owners in the areas of audit, taxation, accounting, estate and retirement planning. Philip Smith, CPA Considine & Considine 8989 Rio San Diego Drive, Suite 250 San Diego, CA 92108 619-231-1977 x103 www.cccpa.com prs@cccpa.com Let us help guide your business development. Sam Celly, BChE MChE JD CSP Celly Services, Inc. Member CNCDA, OCADA, NCDA, SMCDA, ACS & AIHA 444 West Ocean Blvd., Suite 1402 Long Beach, CA 90802-4517 Phone: 562.704.4000 Direct: 562.716.6100 Email: sam@cellyservices.com SERVING THE AUTOMOTIVE INDUSTRY FOR OVER 30 YEARS • Illness & Injury Prevention • Safety Inspection & Training • Spill Prevention, Control, Countermeasures • Newsletters on Emerging EPA/ OSHA Issues • Hazardous Waste Management • Haz Mat Release Response • Respiratory Protection • Hazardous Waste Cost Recovery • Representation in OSHA Enforcement Cases • Phase 1 Environmental Assessment • Regulatory Permits & Reporting