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EITF 03-01 Update

November 17, 2004
James V. Lorentsen, CPA

As many of you know, the Financial Accounting Standards Board delayed the implementation of EITF 03-01 for a second time. The EITF rule could require institutions to recognize an other-thantemporary impairment charge through earnings on debt securities that suffered market value declines solely due to changes in interest rates. The delay was influenced by an overwhelming response to the FASB’s request for comments on their proposed position. Over 235 comment letters are available on their web site (FASB.ORG); several of which were sent by Shape Management® practitioners.

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To Our Customers

November 3, 2004
Richard S. Berg

We are pleased to announce that on November 2, 2004, Nicholas W. Betzold, Jr., Chairman, CEO, co-founder and majority shareholder of the Betzold Companies has agreed to sell all of his shares in the Betzold Companies to Richard S. Berg, a co-founder of the Betzold Companies, and Philip M. Nussbaum, also one of the firm’s original partners. At closing, Rich and Phil will be the sole shareholders of the Betzold Companies.

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