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Don't Forget Your Camera this Summer!

Summer Photography Fun!


Photo Tips and Updates!








You can spend the long days of summer doing many things.  It's the time of year to get outdoors and to have  fun in the sun.  Summer is also a prime season for photography fun.  


When you head out on your vacations and weekend events make sure you include your camera in your plans. 


With extended hours of daylight and warm weather there are excuses for getting out and making some photos. Nature is in full bloom and there is an infinite supply of subjects to capture READ MORE.







For the month of August the photographer challenge for our MEET-UP group is all about including the two themes of SUMMER & COLOR into your image making. This is free to join and is one entirely online.  For info and registration CLICK HERE 


Image Makers Photographic Workshops is a Meet-Up group I organize and it is free to join. It includes links to my workshops and other free photo experiences.  





For more summer photography fun you should consider attending one

of my upcoming photography workshops.


For a fun night out join me on Aug. 20 for our PAINTING WITH LIGHT/LIGHT GRAFFITI WORKSHOP in Nashua, NH.  Break out your flashlights and disco balls for a fun evening of experimental photography.


If your looking to build your portrait photo skills or want a chance to work with models join me for the PORTRAIT PHOTOGRAPHY WORKSHOP on Aug. 23 at Benson's Park in Hudson, NH.









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In-Store Assistant Branch Manager




Title:                            In-Store Assistant Branch Manager      Department:     Retail Services

 Reports to:                   In-Store Branch Manager                     Date:                April 2012

Direct Reports:             None


Assists Branch Manager with daily activity in the branch and assumes responsibility for the branch in the absence of the Branch Manager. Assists in training new staff members.



(E)     Essential  or  (M)  Marginal


E          1.         Provides excellent service to members.

E          2.         Assists Branch Manager in the assignment of work to the staff as well as training


                        new staff.

E          3.         Ensure a safe, secure working environment for staff and visiting members.  Ensures branch


                          operational efficiency following established operating/security procedures.

E         4.          Oversee all branch operations including but not limited to order cash for the branch and ship


                          excess coin; ensure Travelers Checks; ATM and Miscellaneous GL’s are in balance according

                          to schedule; BICL duties; Scanning duties; and keys, codes and RBU duties.

E         5.          Assist Branch Manager in developing and maintaining strong relationships with store


                         manager and staff as well as other in-store retailers.

E         6.          Assist Branch Manager in actively marketing WCU by running in-store branch promotions.


E         7.          Lead a sales oriented team to reach established individual and branch sales goals, including


                          loan and deposit growth, product sales and cross sales.  

E          8.         In the absence of the Branch Manager, assumes responsibility for the branch including

                        opening and closing the branch.

E          9.         Performs duties related to consumer loan origination and closing of loans

                        following WCU policies and procedures.

E          10.       Assists members in submitting Mortgage and Home Equity loan applications and Home


                         Equity closings.

E          11.       Opens and services all types of WCU deposit accounts including operation of pod station as           



E          12.       Maintains a working knowledge of WCU products, services, rates, and fees. Maintains

knowledge of competitor rates and products. Cross-sells WCU products based on member needs including Investment and Insurance Center, Insurance Center of New England referrals and loan payment protection


Workers’ Credit Union

Assistant Branch Manager

Page II

E          13.       Determines appropriate actions for member inquiries and problems. Follows through to

                        resolution in a timely manner.

E         14.        Meeting or exceeding goals for branch growth and developing additional business through

                          direct solicitation of potential members in a retail setting.

E         15.        Assist Branch Manager in branch budget process and branch business plans


E          16.       Maintains confidentiality of all member and credit union information and data.


M         17.       May assist the branch manager with interviewing, performance evaluations, and other routine

                        personnel issues.

M        18.        Performs additional duties as requested.



Knowledge/Skills/Experience Requirements:

Two years of banking experience at the level of a WCU Financial Service Rep II; one year of sales experience; two to three years consumer loan underwriting experience with attainment of loan authority (minimum of WCU Level III authority); Mortgage and Home Equity loan origination experience; knowledge of state and federal regulations including those pertaining to IRAs, deposit accounts, consumer and mortgage loans; excellent interpersonal skills to work effectively with members, WCU employees, business associates and the public; strong oral and written communication skills; ability to effectively delegate and monitor staff performance. HS diploma or equivalent required.


Mandated Licensing Requirement:

Must be registered with the National Mortgage Licensing System ("NMLS") and maintain active status and accurate registration information on file. Provides changes to any individual information (such as an address or name change) as they occur directly into the NMLS system or to the HR Department within 20 days of such change. 


Physical Activities/Requirements:

Able to communicate orally with co-workers and members. Able to operate computer keyboard and other office machines  that require finger dexterity and repetitive motion. Visual acuity necessary to prepare/inspect documents. Occasional lifting up to 25 lbs. Sedentary work, sitting most of the time.


Equipment Used:


General office equipment, Miser terminal, Credit report terminal.



Lindsey Morrell 
Employment Specialist, Human Resources

815 Main Street  Fitchburg, MA 01420


Ph: 978-353-7106 • Fax: 978-353-4306 •

Time to Consider a Personal Chef


Creating Healthy Meals for Your Well-Being!

Helping School Children in Need


Decorate in Your Style!

Why choose custom window treatments when there are many ready-made options available?

Better quality construction. We run our own drapery fabrication studio; we personally design and manage every detail of your project.

  • Better coordination in your home. You choose from a wealth of fabrics to find a perfect match with your other furnishings.
  • Fit challenging windows or doors.Arched or oversized windows, transoms, or architectural obstructions often require creative custom designs that you can't find ready-made.
  • Guaranteed one-of-a-kind. You can be assured that your neighbors won't have identical curtains!
  • Details make all the difference.We take the time to add details like trim, cording, and hand finishing that define quality.
  • They just look and hang better. Anyone can spot custom window treatments as soon as they walk into a room.

Custom window treatments can be the single most important element in pulling together your decorating scheme. Kim's Custom Creation's goal is to provide up-to-date window treatments and other home furnishings that you are excited about.

Noodles & Company Now Open in Nashua!

Noodlegram from Noodles & Company

Introducing the United Nations of Food Now in your neighborhood

Noodles & Company is now open at 219 Daniel Webster Hwy, Nashua, NH!

Enjoy the world’s favorite noodle dishes, soups, salads and sandwiches (plus a few savory appetizers, decadent desserts, tantalizing wines, handcrafted brews and more than 100 drink choices) — all without leaving the neighborhood.

Every dish is cooked-to-order using only the freshest ingredients and served tableside in a snap. We've got plenty of parking so come on in and check us out...can't wait to meet you!

Can't get enough Noodles info?

Save Yourself Space, Time, Energy, and Money!

Are You Sick of Clutter?

What would it do for your business, if you could take one day and create an environment that supports you in doing the great work you now only dream about? If this resonates with you, you need to experience the 8-Hour Miracle™.

Get rid of the clutter and paper that are holding you back.  Understand what you need to do to accomplish your work.  Put systems in place to support your best performance at work and at home.

The 8 Hour Miracle™ is a service for, one person in one office that will help your get and stay organized.

It will provide you and your staff with instant access to the materials you need to accomplish your work.

You will never have to worry about how you would find important documents in reaction to an audit or legal action.

You will be able to give your clients the time and attention they deserve.

You will increase your productivity and lower your stress.

Best of all you will, Save Yourself Space, Time, Energy, and Money!  (SYSTEM™)

We are so confident that you will love the 8-Hour Miracle™, that our products and services are 100% guaranteed!  If you are not satisfied with the results at any time within 30 days following our appointment, we will return and make it right, or refund your entire consulting fee!

For more information contact:

Judith F. Guertin, CPES

Certified Productive Environment Specialist

All Ways Organized, LLC

Take our Free Productivity Scorecard and schedule your complimentary 30 Minute Discovery Session Today!



Newsletter from Sullivan and Gannon, LLC



View our profile on LinkedIn


Contact Us:

Sullivan and Gannon, LLC

22 Central Square

Chelmsford, MA 01824







Gift tax exclusion is $14,000.




Request ALL vendors complete a Form W-9 to determine if a Form 1099 needs to be issued at year end.


Pay Online


Make your tax payments online:


IRS Click here


Massachusetts  Click here




Here are options to accessing our portal:


If you have a login, please access here:  LOGIN


If you are interested in sending documents to our portal:  UPLOAD HERE


If you need a login, please email LOGIN REQUEST



































The IRS has issued final regulations to further define capitalization and expensing rules for tax returns effective 1/1/14.  The IRS also set optional de minimis rules for both the capitalization and expensing rules. 


But the real exciting piece of the regulation is the allowance to use a company's financial accounting (book) capitalization policy with limits.


Here are the highlights of the regulations:

  • Write off up to $500 in tangible business property, with a useful life of more than 12 months, purchased in the current year.  If the cost exceeds $500, the entire item must be capitalized.
  • If the company has a book capitalization policy, they may follow that in lieu of the $500 rule.  The safe harbor de minimus per the IRS is $5,000.
  • Write off for materials and supplies was increased to a threshold of $200.
  • If a repair is expected to occur more than once in it's class life, it can now be classified, and expensed, as a repair.  Previously they were deemed to be capitalizable items if they improved the useful life of the property.   

These regulations present further opportunities to expense more items for tax purposes than were previously allowed. 


Please contact us if you would like us to guide you in creating a capitalization policy to take advantage of this new law.




Trusts are in high tax brackets and fall into the Medicare surtax with as little as $12,000 of income due to the recent changes in the tax laws. 


It may be a good time to consider decanting trusts if their purpose is no longer relevant.  If the trust still serves a purpose, consideration should be given to distribute out all the income (or what is allowed by the trust document) to the beneficiaries if they are in lower tax brackets.




The new tax laws in regards to the Medicare surtax (3.8%) favors S corporations as the entity of choice for tax purposes.  The pass through income from these entities is exempt from the surtax if the shareholder is active in the business. 


If the owner's salary is greater than $250,000, the owner will be subject to the lower Medicare surtax of 0.09%. 


This is a planning opportunity for all S corporations.  Call us to discuss your situation.



  1. Forgetting to claim income that is already being reported to the IRS.
  2. ROUND numbers are always a flag.
  3. Large deductions for travel & entertainment.  Computer programs at the IRS establish norms.  Taxpayers that are outliers are at a higher risk of audit.  In addition, the IRS is aware that taxpayers often don't have receipts or substantiation for these items.
  4. Large deductions for charitable contributions.
  5. Offshore accounts that are not reported to the IRS.  These fines can be as high as $60,000.
  6. For Schedule C's:  large losses, large "repair" expenses, bad debt deductions and independent contractors.
  7. Low or no officer's wages on an S corporation tax return.
  8. Claiming hobby losses as business losses.
  9. Claiming large loss carryovers.
  10. Claiming a large refund on an amended return.
  11. Failing to file.




We have great accounting solutions to bring your accounting department to the cloud.  The benefits of going to the cloud include:

  • Accessibility - Anywhere, anytime productivity and flexibility
  • Increased collaboration with your accountant and staff
  • Better internal controls 
  • Save time and money by not processing paper
  • Automate systems that save time and money in the office
  • Business continuity - auto backup of cloud information 
  • Automatic software upgrades
  • Scalable and more efficient
  • Simplified PC, server and network maintenance

We have experience bringing client accounting systems to the cloud.  We have evaluated some amazing programs that will automate your accounting  and save time in your office. 


Call us to discuss bringing your accounting system to the cloud.




An individual is only entitled to complete one rollover during any 12 month period regardless of the number of IRA accounts they hold. 


A trustee to trustee transfer is exempt from this rule.




A new retirement plan has been created and called "myRAs"  These are referred to as a "starter" savings account for retirement.  It is expected to be available through taxpayers' employers and backed by the U.S. government.


The Treasury highlighted these key features of myRAs on their website:

... As little as $25 to open an account.

... Add to savings through regular payroll direct deposit-$5 or more every payday.

... No fees.

... MyRAs will earn interest at the same variable rate as the Government Securities Investment Fund in the Thrift Savings Plan for federal employees.

... MyRAs will not be limited to one employer-the account will be portable.

... MyRA contributions can be withdrawn tax-free.

... Earnings can be withdrawn tax-free after five years if the saver is 59 1/2.

... Account holders can build savings for 30 years or until their myRA reaches $15,000, whichever comes first. After that, myRA balances will transfer to private-sector Roth IRAs.

The Treasury said it will finalize procedures later in 2014.




The employer mandate to provide health insurance, for employers with greater than 50 employees, will be effective January 1, 2015. 




Massachusetts will have a sales tax holiday over the weekend of August 16 and 17th. 








Laura and Jonalyn

Sullivan and Gannon, LLC

(978) 244-2470 






We are growing and accepting new clients.  The best clients are the ones that come from a referral.  If you have had a good experience with us, please consider recommending us.  We would love a recommendation to post on our website or on LinkedIn



Recommend Us!