A Step-by-Step Handbook for Local Business Owners

This is a useful useful resource for enterprise homeowners who need to study extra about Worker Retention Tax Credit score.

1. Introduction

2. The Fundamentals of the Worker Retention Tax Credit score

• What’s the Worker Retention Tax Credit score?

• Historic context and the function of the ERTC in the course of the pandemic

• Key phrases and definitions associated to the ERTC

3. Understanding Eligibility Standards

• Employer eligibility necessities

• Certified wages and eligible workers

• Partial or full suspension of operations as a result of authorities orders

• Important decline in gross receipts

4. Calculating the Worker Retention Tax Credit score

• Step-by-step information to calculating the ERTC

• Examples of frequent eventualities

• Limitations on credit score quantities and interplay with different credit

5. Claiming the Worker Retention Tax Credit score

• declare the ERTC in your tax return

• Amending earlier tax returns to assert the ERTC

• Reconciling the ERTC with different payroll tax credit

6. Sustaining Correct Documentation

• Recordkeeping necessities for the ERTC

• Finest practices for organizing and storing paperwork

• Examples of documentation wanted to substantiate the credit score

7. Navigating Adjustments to the ERTC

• Overview of legislative updates to the ERTC

• How these modifications impression eligibility and credit score calculations

• Adapting to new pointers and necessities

8. Often Requested Questions

9. Conclusion

• Abstract of the important thing takeaways from the information

• The significance of the ERTC for native enterprise homeowners * Encouragement to hunt skilled recommendation as wanted

10. An Easy Resolution

• Virtually completely DFY ERTC Software Course of

Chapter 1: Introduction

Hi there there, fellow entrepreneur!

In the event you’re studying this, chances are high you have heard concerning the Worker Retention Tax Credit score (ERTC) and need to study extra about the way it can profit your enterprise. Properly, you are in the precise place! This complete information is particularly designed for native enterprise homeowners like your self who might not have in depth expertise with tax legal guidelines however nonetheless need to take full benefit of the ERTC.

So, why do you have to care concerning the ERTC? In a nutshell, the ERTC is a refundable tax credit score designed to assist companies like yours preserve workers on payroll in the course of the difficult instances introduced on by the COVID-19 pandemic. It is a highly effective instrument that may doubtlessly prevent 1000’s of {dollars} in payroll taxes.

However, as you could have already found, tax legal guidelines and credit will be extremely complicated and complicated. That is the place this information is available in. Our aim is to stroll you thru your entire ERTC course of in a step-by-step, easy-to-understand method. By the point you end studying, you may have all of the information you’ll want to decide your eligibility, calculate the credit score, and preserve correct documentation.

This is a fast overview of what you’ll be able to anticipate to study on this information:

1. The fundamentals of the Worker Retention Tax Credit score, together with key phrases and definitions

2. decide if your enterprise is eligible for the ERTC

3. The method for calculating the credit score and understanding its limitations

4. declare the ERTC in your tax return and doubtlessly amend earlier returns

5. The significance of sustaining correct documentation to assist your ERTC declare

6. Navigating modifications to the ERTC and staying up-to-date with new pointers

We have designed this information with you in thoughts, utilizing a conversational tone and simple language to make the knowledge as accessible as potential. So, seize a cup of espresso, discover a snug spot, and let’s dive into the world of Worker Retention Tax Credit score collectively. Your enterprise’s monetary future would possibly simply thanks for it!

Now, let’s get began by exploring the fundamentals of the ERTC in Chapter 2.

Chapter 2: The Fundamentals of the Worker Retention Tax Credit score.

Welcome again! Now that we have set the stage with our introduction, it is time to dive into the nuts and bolts of the Worker Retention Tax Credit score. This chapter will present a stable basis for understanding the ERTC and its key elements. By the tip, you may have a transparent grasp of what the ERTC is and why it issues to native companies like yours.

So, what precisely is the Worker Retention Tax Credit score?

In response to the COVID-19 pandemic, the U.S. Authorities enacted the ERTC to assist companies preserve their workers on payroll throughout these difficult instances. It is a refundable tax credit score that lets you cut back your payroll tax legal responsibility by as much as 50% of qualifying wages paid to eligible workers.

To place it merely, the ERTC is sort of a monetary incentive for protecting your workers on board, even when your enterprise may be struggling as a result of pandemic’s results. Fairly cool, proper?

Now, let’s take a look at some key phrases and definitions associated to the ERTC that you ought to be aware of:

1. Refundable tax credit score: Which means if the ERTC exceeds your payroll tax legal responsibility, you’ll be able to obtain the distinction as a refund from the IRS. In different phrases, the ERTC can put money again in your pocket!

2. Qualifying wages: These are wages and compensation paid to eligible workers throughout particular intervals of the pandemic. The definition of qualifying wages can range relying on your enterprise’s circumstances, which we’ll cowl in additional element later.

3. Eligible workers: Usually talking, these are full-time workers who labored for your enterprise in the course of the pandemic. Nonetheless, there are particular guidelines and exceptions that decide which workers qualify for the ERTC, which we’ll additionally discover in-depth later within the information.

4. Payroll tax legal responsibility: This refers back to the taxes you are accountable for paying as an employer, together with Social Safety and Medicare taxes on worker wages. The ERTC immediately reduces this legal responsibility, serving to you save on payroll bills.

Now that we have lined the fundamentals, it is vital to do not forget that the ERTC will not be a one-size-fits-all answer. The principles and calculations can range relying on elements like the scale of your enterprise, the variety of workers, and the precise time interval during which you are claiming the credit score.

However don’t be concerned – we’ll information you thru all of that within the upcoming chapters. So, keep tuned, and let’s proceed our journey towards mastering the Worker Retention Tax Credit score collectively!

Within the subsequent chapter, we’ll dive into the eligibility standards for the ERTC, serving to you establish if your enterprise qualifies for this helpful tax credit score.

Chapter 3: Understanding Eligibility Standards

Welcome again, buddy! Now that you’ve a stable understanding of the Worker Retention Credit score’s fundamentals, let’s transfer on to some of the essential features of the ERTC course of: figuring out if your enterprise is eligible for the credit score. On this chapter, we’ll break down the eligibility standards so you’ll be able to confidently assess whether or not you qualify for this monetary lifeline.

First issues first, let’s speak concerning the three main methods a enterprise can turn out to be eligible for the ERTC:

1. Your enterprise skilled a full or partial suspension of operations as a result of a authorities order associated to COVID-19.

2. Your enterprise skilled a big decline in gross receipts throughout a calendar quarter.

3. Your enterprise has skilled Provide chain disruptions that induced delays in items or providers important to the operation of your enterprise. That is typically ignored!

Let’s dive a bit deeper into every of those eligibility paths.

1. Full or Partial Suspension of Operations.

A full or partial suspension means your enterprise operations had been scaled again or utterly halted as a result of a authorities order. Examples of presidency orders embody stay-at-home mandates, social distancing rules, or capability restrictions. If your enterprise was immediately impacted by such an order, you can be eligible for the ERTC. It is vital to notice that the suspension should be as a result of a authorities order – a voluntary resolution to scale back operations does not depend for eligibility functions.

2. Important Decline in Gross Receipts

A big decline in gross receipts happens when your enterprise’s gross receipts for a calendar quarter have dropped by no less than 50% in comparison with the identical quarter within the earlier 12 months. As soon as your gross receipts get well to 80% of what they had been in the identical quarter of the earlier 12 months, you are now not eligible for the ERTC underneath this criterion.

3. Provide chain disruptions

If an employer’s provide chain has been disrupted as a result of COVID-19 pandemic, and any Authorities imposed restrictions and this has resulted in a big decline in gross receipts, they might be eligible for the ERTC. This contains disruptions to the provision of products or providers which might be obligatory for the employer’s operations. That is important.

Now that we have lined the principle eligibility standards, let’s contact on a few different elements that come into play:

• Certified wages and eligible workers: As we talked about earlier, the ERTC applies to particular wages paid to eligible workers. Usually, full-time workers who labored in the course of the pandemic qualify, however there are particular guidelines and exceptions we’ll discover afterward.

• Dimension of your enterprise: The variety of workers you’ve got can impression the definition of qualifying wages. For companies with greater than 3, however fewer than 100 workers (later elevated to 500 or fewer in 2021), all wages paid to workers in the course of the eligibility interval will be thought of qualifying wages. Nonetheless, for bigger companies, solely wages paid to workers who weren’t working as a result of pandemic are thought of qualifying wages.

• The excellent news is that there are limitless numbers of part-time employees who can qualify. That is nice information for lodges, bars, and eating places in addition to different industries that rely lots on part-time employees.

• Sadly relations don’t often qualify.

Phew! That is a number of data to digest, however we’re assured that you just’re now well-equipped to find out if your enterprise is eligible for the Worker Retention Credit score.

Sustain the good work, and let’s proceed our journey towards ERTC mastery!

Within the subsequent chapter, we’ll dive into the thrilling world of calculating the ERTC, making certain you’ve got the instruments you’ll want to maximize your credit score and save on payroll bills.

Chapter 4: Calculating the Worker Retention Tax Credit score

Hey there! You’ve got made it to Chapter 4, and we’re so pleased with the progress you have made to this point. With a agency grasp of the ERTC fundamentals and eligibility standards, it is time to sort out the subsequent huge problem: calculating the Worker Retention Credit score.

On this chapter, we’ll break down the calculation course of step-by-step, making it as simple as pie so that you can decide the credit score quantity you’ll be able to declare.

Earlier than we dive in, do not forget that the ERTC is calculated as a proportion of qualifying wages paid to eligible workers. For the needs of this information, we’ll give attention to the 50% credit score price that was in impact for many of 2020. (Later laws elevated the credit score price, however we’ll preserve issues easy for now.)

Able to crunch some numbers? This is a step-by-step information to calculating the Worker Retention Credit score:

1. Determine the Eligibility Interval: Decide the time-frame during which your enterprise was both totally or partially suspended as a result of a authorities order or skilled a big decline in gross receipts.

2. Calculate Qualifying Wages: Determine the wages paid to eligible workers in the course of the eligibility interval. Keep in mind that the definition of qualifying wages might range primarily based on your enterprise dimension, as we mentioned within the earlier chapter.

3. Apply the Credit score Fee: Multiply the whole qualifying wages by the credit score price (50%) to find out the quantity of the ERTC.

4. Think about Wage Caps: There is a restrict on the greenback quantity of wages that may be thought of for the credit score per worker. In 2020, the cap was set at $10,000 per worker for your entire 12 months. If any worker’s qualifying wages exceed the cap, you may want to regulate your calculations accordingly.

Let us take a look at an instance to assist illustrate the calculation course of:

Think about you personal a small restaurant with ten workers, and your enterprise was partially suspended as a result of a authorities order for 3 months. Throughout this time, you paid every worker $4,000 in wages. This is the way you’d calculate the ERTC:

1. Eligibility Interval: 3 months of partial suspension.

2. Qualifying Wages: $4,000 per worker x 10 workers = $40,000 in complete wages.

3. Apply the Credit score Fee: $40,000 x 50% = $20,000

ERTC.

4. Think about Wage Caps: On this case, no worker’s wages exceeded the $10,000 cap, so no changes are wanted.

Voilà! Your calculated Worker Retention Tax Credit score could be $20,000.

Remember the fact that it is a simplified instance, and real-world eventualities would possibly contain extra elements or complexities. Nonetheless, this step-by-step course of ought to offer you a stable start line for calculating the ERTC for your enterprise.

Within the subsequent chapter, we’ll discover methods to declare the Worker Retention Credit score in your tax return, making certain you get the credit score you deserve. You are doing an incredible job to this point – let’s preserve going and conquer the ERTC collectively!

Chapter 5: Claiming the Worker Retention Tax Credit score

Hello there! We’re so impressed with how far you have are available in your ERTC journey. You’ve got discovered the fundamentals, decided eligibility, and even calculated the credit score quantity. Now, it is time to reap the rewards and declare the Worker Retention Tax Credit score in your tax return. On this chapter, we’ll stroll you thru the method of claiming the ERTC, making certain that you may confidently cut back your payroll tax legal responsibility and doubtlessly obtain a refund from the IRS.

Able to put all that tough work to good use? Let’s dive into the method of claiming the Worker Retention Credit score:

1. Reporting the ERTC on Your Tax Return: To assert the ERTC, you may must report the credit score in your quarterly federal tax return, particularly Kind 941 (Employer’s Quarterly Federal Tax Return). There is a devoted line on the shape the place you’ll be able to report the credit score, lowering your complete payroll tax legal responsibility.

2. Lowering Payroll Tax Deposits: In the event you’re anticipating claiming the ERTC, you’ll be able to cut back the quantity of payroll tax deposits you make in the course of the quarter. This lets you preserve additional cash in your enterprise straight away, moderately than ready for a refund from the IRS.

3. Requesting an Advance on the ERTC: If the ERTC exceeds your payroll tax legal responsibility, you’ll be able to request an advance on the credit score by submitting Kind 7200 (Advance Cost of Employer Credit As a result of COVID-19). This lets you obtain the distinction as a refund, placing money again in your pocket.

4. Amending Earlier Tax Returns: Did you uncover that you just had been eligible for the ERTC after already submitting your tax returns? No worries! You’ll be able to nonetheless declare the credit score by submitting an amended return utilizing Kind 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Declare for Refund). This lets you retroactively declare the ERTC and doubtlessly obtain a refund for overpaid payroll taxes. When you file a Kind 941-X you can’t file one other one should you uncover that you just didn’t declare all of your entitlements. Triple-check with us earlier than you file a Kind 941-X simply to be sure to don’t lose out huge time.

And that is it! By following these steps, you’ll be able to declare the Worker Retention Tax Credit score and profit from the monetary reduction it provides. Remember the fact that, as with every tax-related course of, it is important to keep up correct data and documentation to assist your declare, which we’ll cowl within the subsequent chapter.

You’ve got come a great distance, and the end line is in sight. Sustain the incredible work – you are virtually there!

Within the upcoming chapters, we’ll cowl sustaining correct documentation and navigating modifications to the ERTC, making certain that you just’re totally ready to benefit from this helpful tax credit score.

Chapter 6: Sustaining Correct Documentation

Hey there, ERTC champion! You are doing an incredible job navigating the world of Worker Retention Credit score. Now that you have discovered methods to declare credit score, it is important to make sure you have correct documentation in place to assist your declare. On this chapter, we’ll talk about the sorts of data you need to preserve and why they’re essential to the ERTC course of.

Having correct documentation is like having an insurance coverage coverage to your ERTC declare. It helps you confirm your eligibility, exhibit compliance with the principles, and defend your declare in case of an audit. So, what precisely do you’ll want to carry on file?

Let’s have a look:

1. Payroll Data: Preserve detailed payroll data for all eligible workers, together with wage quantities, hours labored, and any paid depart. These data will enable you to substantiate the qualifying wages utilized in your ERTC calculations.

2. Authorities Orders: Preserve copies of any authorities orders that led to the complete or partial suspension of your enterprise operations. These paperwork present proof that your enterprise was immediately impacted by the pandemic, supporting your eligibility for the credit score.

3. Gross Receipts: Retain data of your gross receipts for every calendar quarter, demonstrating the decline in income that qualifies you for the ERTC. This documentation might embody gross sales studies, invoices, or monetary statements.

4. Enterprise Dimension: Preserve data that set up your enterprise dimension, similar to worker headcounts or payroll studies. Keep in mind that the variety of workers you’ve got can impression the definition of qualifying wages, so it is important to have this data available.

5. ERTC Calculations: Doc the method you used to calculate the Worker Retention Credit score, together with the eligibility interval, qualifying wages, and credit score price. This data will likely be useful should you ever want to elucidate or defend your calculations.

6. Tax Types: Lastly, preserve copies of any tax types associated to your ERTC declare, similar to Kind 941, Kind 7200, or Kind 941-X. These types function an official file of your declare and any amendments you could have filed.

By sustaining these data, you may be well-prepared in case the IRS ever questions your ERTC declare. It is at all times higher to be secure than sorry, particularly with regards to taxes!

You are doing a incredible job mastering the Worker Retention Credit score, and we’re virtually on the end line. Sustain the superb work – the tip is in sight!

Within the subsequent chapter, we’ll cowl navigating modifications to the ERTC and staying up-to-date with new pointers, making certain that you just’re at all times within the know with regards to this helpful tax credit score.

Chapter 7: Navigating Adjustments to the ERTC

Hi there once more, ERTC knowledgeable! You’ve got made unbelievable progress to this point, and we’re delighted to have you ever right here for the ultimate chapter of our journey. The Worker Retention Tax Credit score has advanced since its inception, with legislative modifications and updates alongside the way in which. On this chapter, we’ll talk about methods to keep knowledgeable about these modifications and adapt your ERTC technique accordingly.

Tax legal guidelines could be a shifting goal, so it is important to remain on prime of any updates that might impression your eligibility or credit score quantity. Listed here are some ideas for navigating modifications to the ERTC:

1. Observe IRS Bulletins: The IRS is the first supply of knowledge with regards to tax-related updates. Regulate the IRS web site and subscribe to their e-newsletter to obtain bulletins about any modifications to the ERTC or different related tax credit.

2. Seek the advice of Skilled Recommendation: Tax professionals, similar to accountants or tax attorneys, will be invaluable assets with regards to staying knowledgeable about modifications to tax legal guidelines. They may help you interpret new rules, assess their impression on your enterprise, and alter your ERTC technique as wanted.

3. Take part in Trade Teams: Becoming a member of business associations or networking teams will be a good way to remain within the loop about modifications to tax legal guidelines that might have an effect on your enterprise. These teams typically share details about new laws and supply assets to assist members navigate any modifications.

4. Monitor Legislative Updates: Regulate federal and state legislative updates associated to COVID-19 reduction measures. By monitoring the information and staying knowledgeable about proposed modifications, you may be higher ready to adapt your ERTC technique if and when new rules are enacted.

5. Reevaluate Your ERTC Eligibility: As new steerage or guidelines emerge, take the time to reevaluate your ERTC eligibility and credit score quantity. This will likely contain revisiting your calculations, reassessing your eligibility interval, or updating your payroll data to make sure they align with any new necessities.

6. Adapt Your Report-Protecting Practices: Adjustments to the ERTC might require you to keep up extra documentation or replace your present data. Keep knowledgeable about any new record-keeping necessities and alter your practices accordingly.

By staying proactive and knowledgeable, you may be well-equipped to navigate any modifications to the Worker Retention Tax Credit score and guarantee your enterprise continues to learn from this helpful tax reduction measure.

Congratulations on making it to the tip of our ERTC journey! You’ve got turn out to be a real knowledgeable within the Worker Retention Credit score, and we’re assured that you just’re able to sort out this tax credit score head-on. Bear in mind to remain knowledgeable, preserve correct documentation, and seek the advice of skilled recommendation when wanted. With these instruments in your arsenal, you are effectively in your strategy to maximizing the advantages of the ERTC for your enterprise. Better of luck, and this is to your continued success!

Chapter 8: Often Requested Questions

Hi there once more, ERTC celebrity! By now, you have gained a wealth of information about Worker Retention Credit score. Nonetheless, we perceive that you just would possibly nonetheless have some questions or considerations. On this bonus chapter, we’ll handle some regularly requested questions concerning the ERTC to assist make clear any lingering doubts. Let’s dive in!

1. Q: Can I declare the ERTC if I additionally obtained a Paycheck Safety Program (PPP) mortgage?

A: Sure, you’ll be able to declare the ERTC even should you obtained a PPP mortgage. Nonetheless, you can’t use the identical wages for each the ERTC and PPP mortgage forgiveness. It is important to fastidiously observe and allocate wages for every program individually to keep away from any double-dipping.

2. Q: Can I declare the ERTC for wages paid to relations who work for my enterprise?

A: Usually, wages paid to sure associated people (e.g., kids, spouses, or siblings) will not be eligible for the ERTC. There are particular guidelines concerning relations, so it is a good suggestion to seek the advice of a tax skilled to find out the eligibility of wages paid to relations.

3. Q: How lengthy do I must preserve data associated to the ERTC?

A: It is beneficial to maintain your ERTC data for no less than 4 years from the date you filed your tax return. This timeframe aligns with the IRS’s normal file retention pointers and ensures you’ve got the mandatory documentation should you ever face an audit or must reference the knowledge sooner or later.

4. Q: Are part-time workers eligible for the ERTC?

A: Sure, part-time workers are eligible for the ERTC, and their wages will be included in your calculations. Bear in mind to comply with the identical eligibility standards and wage limitations as you’ll for full-time workers.

5. Q: Can I declare the ERTC if I did not expertise a government-mandated shutdown however nonetheless noticed a decline in income?

A: Completely! If your enterprise skilled a big decline in gross receipts (often a 50% discount in comparison with the identical quarter within the earlier 12 months), you should still qualify for the ERTC, even when you weren’t immediately impacted by a authorities order.

We hope these FAQs have addressed any lingering questions or considerations you could have concerning the Worker Retention Credit score.

Bear in mind, the knowledge supplied on this information is supposed to function a place to begin, and it is at all times a good suggestion to seek the advice of a tax skilled for personalised recommendation.

Congratulations on finishing this information and changing into well-versed on the planet of the ERTC! Along with your newfound information, you are well-equipped to benefit from this helpful tax credit score and assist your enterprise throughout these difficult instances. Better of luck, and we want you continued success!

Chapter 9: Conclusion

And there you’ve got it, our ERTC hero! You’ve got made it by way of this complete information, and we could not be prouder of your dedication and progress. You’ve got tackled the fundamentals of the Worker Retention Credit score, navigated eligibility standards, mastered calculations, claimed the credit score, maintained correct documentation, and tailored to modifications like a real champion. Now, you are well-equipped to maximise the advantages of the ERTC and assist your enterprise thrive throughout these difficult instances.

All through this journey, we have aimed to make the complicated world of Worker Retention Tax Credit score extra approachable and comprehensible. As a neighborhood enterprise proprietor, you are the spine of our neighborhood, and it is our honor to assist you in any manner we will.

Bear in mind, though you have now turn out to be an ERTC knowledgeable, it is essential to remain up-to-date with any modifications or updates to tax legal guidelines and rules. Do not hesitate to seek the advice of tax professionals or search steerage from dependable sources at any time when obligatory. You are not on this alone, and there is a complete neighborhood of consultants and fellow enterprise homeowners who’re greater than prepared to assist.

In conclusion, we need to categorical our gratitude to your exhausting work and dedication to studying concerning the Worker Retention Credit score. We consider that, armed with this data, you are higher ready to face the challenges that lie forward and proceed to steer your enterprise to success. We’re rooting for you, and we’ve got little doubt that you will take advantage of the ERTC to assist your workers and strengthen your enterprise.

Chapter 10: An Easy Resolution

After perusing “The Final Information to ERTC: A Step-by-Step Handbook for Native Enterprise Homeowners,” you could now perceive simply how a lot effort goes into an ERTC software, even for a certified CPA. However don’t be concerned, we have a simple answer for you!

Merely reply two easy questions and fill out your contact data HERE, and one in every of our expert ERTC CPAs offers you a name to find out your eligibility for a rebate.

As soon as we affirm your eligibility, our workforce of extremely skilled CPAs will handle your entire software course of for you. You may be requested to signal a customer support settlement and supply some important paperwork. We’ll preserve you knowledgeable each step of the way in which. And to make sure your software is error-free, it is going to be reviewed not as soon as, not twice, however THREE instances by our CPAs.

By way of the 1000’s of ERTC claims which have been processed we will present that we’ve got achieved between 40% to 140% extra for our shoppers than even the biggest accounting companies can declare.

We DO NOT ask for any fee upfront. When you signal a customer support settlement our knowledgeable ERTC CPAs work in your behalf till a credit score has been agreed upon. Then we’ll give you three fee choices.

1. With no upfront fee then you definately’ll pay the complete fee, leveed at 30% of the credit score organized. (Our charges are cheaper than most ERTC companies or CPAs!)

2. A small upfront fee permits for a 5% discount in charges.

3. Payment fee in full permits for a 12% discount in charges.

Relying upon the time that you just absorb offering the requested paperwork and the fee plan agreed upon impacts the time taken to course of your declare. Be immediate in returning paperwork and so forth., for a quicker outcome, however this course of typically takes no less than 4 weeks

In spite of everything, who desires to be on the flawed aspect of the IRS, proper? So, take the simple route with our hands-off ERTC software course of:

1. Reply two easy questions and supply your contact particulars.

2. Chat with an knowledgeable ERTC CPA to find out should you qualify for a rebate.

3. Signal a Buyer Service Settlement.

4. Submit the mandatory paperwork promptly.

5. As soon as a credit score has been negotiated and agreed solely then will we talk about fee choices.

6. As soon as fee has been obtained you’ll obtain a verify from the IRS.

Thanks for becoming a member of us on this journey, and we want you all one of the best in your future endeavors. Preserve shining, and do not forget that your dedication and resilience make all of the distinction.

This is to your continued success and the expansion of your enterprise!

David James