Build, build, build! Many clients spent substantial dollars for fixed asset additions, primarily grain and liquid fertilizer storage facilities. It appears these additions have been good investments.

For the past 46 years, Dan Gardiner has managed his own firm, and we have all truly benefited from his leadership. But 46 years is quite a while, so Dan has decided to start keeping limited office hours. He recently announced that effective January 1, 2011, he is stepping down in his role as managing partner of Gardiner Thomsen.

We would like to remind our clients of the importance of the new W-9 rules set into effect by recent tax legislation. We cannot stress enough that your attention to this new rule is crucial.