1. Creative Solutions for a Competitive World ATRATR

2. Consulting and Tax Advisory Agenda ATRATR Introduction Closing: Where we go from here. This is an example text. Go ahead and replace it State Board of Equalization: Letter to the Assessors Leadership AH581 Equipment and Fixtures Valuation Factors Evidentiary Requirements: Burden of Proof Scope of Services, Review Process, and Testimonials

3. ATRATR What we can do for you Scope of Service Our consulting group prides itself on its commitment to stay abreast of complex codes, rules, regulations and local policies governing our services. We maintain a high standard of professionalism and ethics that is principal to the philosophy of our practice. We believe these core values are what upholds our highly regarded reputation and attention to satisfying our client needs. Our consulting group prides itself on its commitment to stay abreast of complex codes, rules, regulations and local policies governing our services. We maintain a high standard of professionalism and ethics that is principal to the philosophy of our practice. We believe these core values are what upholds our highly regarded reputation and attention to satisfying our client needs. Aircraft Personal Property Tax Aircraft Facility Real Property Tax Cost Segregation Sales & Use Tax Aircraft Business Tax Fair Market Value Assurance Sales “Single Point of Contact”

4. ATRATR Directed to Minimize Our Client's Overall Effort Review Process Evaluate all of the information gathered. Research the applicable property tax laws. Review all necessary documents. Represent the client in negotiations. Present the facts and issues. Collection Aircraft Tax Recovery Inc has adopted the following processes in reviewing your company’s Specialized Tax requirements. Our firm specializes in reducing your company’s Personal Property Tax in the State of California. We work as an extension of your staff, forming a Partnership with your company with the goal to reduce your property taxes. The entire process takes only 2-3 hours of your time and we work behind the scenes to put together a well documented, complete case, using a strong methodology you can use now and going forward in the future. All fees are contingent upon reduction and/or savings in your property taxes.. Our firm specializes in reducing your company’s Personal Property Tax in the State of California. We work as an extension of your staff, forming a Partnership with your company with the goal to reduce your property taxes. The entire process takes only 2-3 hours of your time and we work behind the scenes to put together a well documented, complete case, using a strong methodology you can use now and going forward in the future. All fees are contingent upon reduction and/or savings in your property taxes..

5. ATRATR AH 581 Aircraft Equipment Valuation Factors:

6. State Board of Equalization Assessors Letter

7. Evidentiary Requirements Burden of Proof Rule 321

8. ATRATR Evaluate all of the information gathered to properly ascertain the probability of success and present the findings to the client. If the client determines that the findings indicate that a successful outcome might be achieved, we will proceed with the preparation of the required application to submit to the taxing authority with their approval. We will represent the client in negotiations with local county assessment personnel. We will provide a well documented case encompassing the issues at hand, coupled with our goal in arriving at an amenable assessment reduction with the respective assessor. Where Do We Go From Here? 22 Represent. Evaluate all of the information gathered Information Gathering and review We will first review all necessary documents and identify potential issues, determine probability of success and estimate the time required related to this review. Client will be advised of the findings and a determination whether to proceed will be made. If it is determined to proceed, with the client’s approval, we will.

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