As tax and financial planning professionals, we have spent years helping our clients with the preparation and planning of their income taxes. Our clients have often asked for advice on other financial matters such as investments, retirement planning and educational funding.

In response to this request, Cornell Kahler Shidell & Mair, PLLP has expanded their financial planning services to include investment advisory services. We have found most of our clients are seeking advice from qualified advisors who understand their specific financial and tax situation and also want recommendations that are objective and in their best interest.

The process we utilize for assisting our clients in the investment advisory area include:

• Planning - We assist in determining the investment objectives and the tolerance for risk that specifically apply to each of our clients.
   
• Portfolio Design - Based on the results of the evaluation process, a portfolio is designed to meet the specific needs of the client. The portfolio is typically constructed using mutual funds.
   
• Monitoring - We continually evaluate the performance of the recommended investments for our clients to be able to advise them as to potential changes for the future.

To facilitate the expansion of our financial planning services, we have formed a separate corporation called CKKS Financial Services, Inc.

Mike Shidell, partner with our firm, has become a registered representative of 1st Global Capital Corp. 1st Global Capital Corp. is a broker/dealer firm focused on providing support to CPAs practicing in the financial services area.

This support included training, technology, compliance and back office support. Since these services were first offered in 1997, the response from our clients has been tremendous. Our clients include individuals, corporations, partnerships and retirement plans.

Michael J. Shidell, CPA - A partner in Cornell Kahler Shidell & Mair, PLLP and a registered representative of 1st Global Capital Corp. Securities are offered through 1st Global Capital Corp., Member FINRA/SIPC. Mike Shidell is licensed to offer securities in the states of AZ, FL, IA, MN, MO, WI and TX. This is not an offer to sell securities in any other state or jurisdiction. Investment advisory services offered through 1st Global Advisors, Inc.

Mike Shidell is compensated on a commission basis through 1st Global Capital Corp. Follow-up meetings or subsequent consultations are free and without obligation.

If you have any questions regarding these services or would like a prospectus that includes more complete information including charges and expenses on individual funds, please contact Michael Shidell at 651-482-1698 or

mike.shidell@cksm.com