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<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">New FASB and IASB - Lease Accounting Regulations</span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">How will they affect your business?</span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Changes in the Federal Accounting Standards Board (FASB) and the
International Accounting Standards Board (IASB) standards will dramatically
change the way leases are shown on an organization\'s financial statements.<span>&nbsp; </span>Once these changes are in effect, the real
estate industry will need to make substantial changes in its lease accounting
and reporting requirements. Due to the sweeping nature of these changes,
proactive organizations should be starting to assess the functional and financial impacts as well as their decision making strategy
associated with these new lease accounting rules.</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">This seminar will demonstrate the financial implications of the new
regulations as well as provide excel templates in which to &ldquo;plug and play&rdquo; the
variables to determine which is the best economic choice between leasing or
owning. It will include a case study and practical application.</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span><span style=\"text-decoration: underline;\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Effect on Cash Flow</span></span></p>
<ul>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Impact on Income Taxes</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Location and Building Considerations</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Strategic Positioning Considerations</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Proper Reporting Practices</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">IRS Reporting</span></li>
</ul>
<p><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span><span style=\"text-decoration: underline;\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">How will they affect your business?</span></span></p>
<ul>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Effect on Cash Flow</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Impact on Income Taxes</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Location and Building Considerations</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Strategic Positioning Considerations</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Proper Reporting Practices</span></li>
<li><span style=\"font-size: 11pt; font-family: Wingdings;\"><span><span style=\"font: 7pt &quot;Times New Roman&quot;;\"></span></span></span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">IRS Reporting</span></li>
</ul>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Who Should Attend:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Accountants, Attorneys, Real Estate Agents / Brokers, Financial Planners</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Instructors:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Walter Clements, CRE, CCIM, FRICS</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Director, Lewis White Real Estate Center</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Continuing Education:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">MO CLE - </span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Pending</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">KS Real Estate CE&mdash; </span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">3 Hours</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">MO Real Estate CE&mdash; </span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">3 Hours</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Class Date:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Wednesday, July 13, 2011</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Times:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">8:00 am Registration</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">8:30 - 11:30 am Presentation</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">FREE LUNCH and informational session immediately following the presentation.</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Location:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">St. Louis Association of Realtors</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">12777 Olive Blvd. - St Louis, MO 63141</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Cost:</span></strong></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">$85.00 CCIM MEMBER</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">$95.00 Nonmember</span></p>
<p class=\"MsoNormal\"><strong><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></strong></p>
<p class=\"MsoNormal\">&nbsp;</p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">New FASB and IASB Lease Accounting Regulations</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">REGISTER ONLINE: <a href=\"http://www.umkc.edu/whitecenter\">www.umkc.edu/whitecenter</a></span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"></span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">or Call (816) 235-5188</span><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\"> </span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">&nbsp;</span></p>
<p class=\"MsoNormal\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Program Sponsored By:</span></span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">UMKC The Bloch School</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">Lewis White Real Estate Center</span></p>
<p class=\"MsoNormal\"><span style=\"font-size: 11pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;\">CCIM St. Louis</span></p>";}