FundSvcs Community

I have always given the donor the mean value, the difference in high and low, as to their deduction. My boss says her non-profit accountant says I can't say that to them. He says in the receipt letter I can only say thank you for the number of shares and say what the high and low is but not say mean value and not say what is deductible. I have been doing this for 20 years and am very frustrated. Will someone tell me the correct way to say to donor what he has given and deductible amount. My boss wants proof if I am right so she can show the accountant. Diane Duquette Development Consultant -- [image: Diane Duquette Executive Consultant 678-371-1703] <http://www.myesig.com/esig/link-464497.php> <http://www.myesig.com/esig/link-464498.php> <http://www.myesig.com/esig/link-464499.php> <http://www.myesig.com/esig/link-464500.php> myesig.com <http://www.myesig.com/r.php?rc=85AC8B>

You have been correctly instructed. For internal purposes your calculation is correct. But for receipting purposes and per the IRS (see Publication 1771) receipts for gifts of property should only describe the property without stating a value. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, Jun 18, 2019 at 11:15 AM Diane Duquette <ddnwoods@gmail.com> wrote: > I have always given the donor the mean value, the difference in high and > low, as to their deduction. My boss says her non-profit accountant says I > can't say that to them. He says in the receipt letter I can only say thank > you for the number of shares and say what the high and low is but not say > mean value and not say what is deductible. > > I have been doing this for 20 years and am very frustrated. Will someone > tell me the correct way to say to donor what he has given and deductible > amount. > > My boss wants proof if I am right so she can show the accountant. > > Diane Duquette > Development Consultant > > -- > > [image: Diane Duquette Executive Consultant 678-371-1703] > <http://www.myesig.com/esig/link-464497.php> > <http://www.myesig.com/esig/link-464498.php> > <http://www.myesig.com/esig/link-464499.php> > <http://www.myesig.com/esig/link-464500.php> > > myesig.com <http://www.myesig.com/r.php?rc=85AC8B> > >

When I am "forced" to provide a value for stock or cryptocurrency (also property), I use the following language: Thank you for your gift of X shares of Y stock, which we have valued for our internal purposes only at $Z as of MM/DD/YY. For tax purposes, you will want to seek guidance from a tax professional in determining your deductible amount. John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, Jun 18, 2019 at 12:46 PM Halverson, Michael <mhalverson@luc.edu> wrote: > I agree with Aaron as well. > > > > *Michael Halverson, **Ed.D.* > Senior Director of Advancement Services > Loyola University Chicago > T. *312-915-7283 *| C. 320-363-4987 > mhalverson@luc.edu | www.luc.edu/advancement > > > > *From:* Advancement Services Discussion List [mailto: > FUNDSVCS@LISTSERV.FUNDSVCS.ORG] *On Behalf Of *Rush, Tracy > *Sent:* Tuesday, June 18, 2019 10:25 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* Re: [FUNDSVCS] [External Email] Re: [FUNDSVCS] How to value > stock > > > > Ditto what Aaron said…as it relates to publicly traded stock… > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Forrest, Aaron > *Sent:* Tuesday, June 18, 2019 11:23 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* [External Email] Re: [FUNDSVCS] How to value stock > > > > Can you share the way you’ve worded it? Stock is a property gift and donor > must substantiate deduction, not you. Property receipts should only > reference the property donated. However, we have a sentence on stock > receipts along the lines of “for internal purposes we have valued your > stock donation at $X” which is fairly standard. This is needed because > often stock is used to pay pledge payments, and we need to keep track of > outstanding pledge balances for the donor. > > > > Aaron > > > > Aaron Forrest CPA > > Senior Director Gift and Donor Services > > University of Rochester Office of Advancement > > Larry and Cindy Bloch Alumni and Advancement Center > > 300 East River Road > > Rochester NY 14627 > > Office 585.275.2799 / Fax 585-273-4558 > > Email aaron.forrest@rochester.edu > > > > [image: Description: Description: Description: > cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> > > P Please consider the environment before printing this email. > > Confidentiality Notice: This message, including attachments may contain > confidential information. Any unauthorized use, disclosure or distribution > is prohibited. > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Diane Duquette > *Sent:* Tuesday, June 18, 2019 11:15 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* [FUNDSVCS] How to value stock > > > > I have always given the donor the mean value, the difference in high and > low, as to their deduction. My boss says her non-profit accountant says I > can't say that to them. He says in the receipt letter I can only say thank > you for the number of shares and say what the high and low is but not say > mean value and not say what is deductible. > > > > I have been doing this for 20 years and am very frustrated. Will someone > tell me the correct way to say to donor what he has given and deductible > amount. > > > > My boss wants proof if I am right so she can show the accountant. > > > > Diane Duquette > > Development Consultant > > > > -- > > > > [image: Diane Duquette Executive Consultant 678-371-1703] > > > <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464497.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=f8nfnDxoCiaUAQ48CnDQmBD7a4MP71Q3sParHoDyFf4&e=> > > > <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464498.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=UL4TGziw0u5TWFuXTzBfhrWDdUy6Do4v1KC9HR9SSNw&e=> > > > <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464499.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=rh7st5rLp5UT-huWOBJCJA-ORPP7CzxkukPhwTuqm80&e=> > > > <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464500.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=AWbaL-PSgFGojA0grZWisUUZ80TzKOSoi9BVqQsbxaA&e=> > > myesig.com > <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_r.php-3Frc-3D85AC8B&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=jghe4svH_xYezeJcH3Nctd9ifzJPdKC41ByBeiN20X0&e=> > > >

Diane- Attached is a copy of the language used at 37 different organizations which participated in a survey I ran on stock receipting practices back in 2016 which may (or may not) be of use as a reference; in glancing quickly back through I think I saw only 6 samples where the high and low values were included in the receipt in addition to the total mean value [there are some samples where only the count and type of securities are noted]. I couldn't get the archive search function to work in order to pull down a copy of the actual summary of the survey, but if you are interested in taking a look at that then feel free to contact me directly off list and I'll dig that out of my own archives when I get home... :-) Good luck and best regards, Amy Amy J. Phillips Director of Advancement Services, Gift Acceptance Division of University Advancement The Catholic University of America 620 Michigan Avenue, E215 O'Connell Hall Washington, DC 20064 Phone: 202-319-6919 Email: phillipsajud@cua.edu On Tue, Jun 18, 2019 at 12:52 PM John Taylor <johntaylorconsulting@gmail.com> wrote: > When I am "forced" to provide a value for stock or cryptocurrency (also > property), I use the following language: > > Thank you for your gift of X shares of Y stock, which we have valued for > our internal purposes only at $Z as of MM/DD/YY. For tax purposes, you > will want to seek guidance from a tax professional in determining your > deductible amount. > > > John H. Taylor > Principal, John H. Taylor Consulting > 2604 Sevier St. > Durham, NC 27705 > johntaylorconsulting@gmail.com > 919.816.5903 (cell/text) > > Serving the Advancement Community Since 1987 > > > On Tue, Jun 18, 2019 at 12:46 PM Halverson, Michael <mhalverson@luc.edu> > wrote: > >> I agree with Aaron as well. >> >> >> >> *Michael Halverson, **Ed.D.* >> Senior Director of Advancement Services >> Loyola University Chicago >> T. *312-915-7283 *| C. 320-363-4987 >> mhalverson@luc.edu | www.luc.edu/advancement >> >> >> >> *From:* Advancement Services Discussion List [mailto: >> FUNDSVCS@LISTSERV.FUNDSVCS.ORG] *On Behalf Of *Rush, Tracy >> *Sent:* Tuesday, June 18, 2019 10:25 AM >> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >> *Subject:* Re: [FUNDSVCS] [External Email] Re: [FUNDSVCS] How to value >> stock >> >> >> >> Ditto what Aaron said…as it relates to publicly traded stock… >> >> >> >> *From:* Advancement Services Discussion List < >> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Forrest, Aaron >> *Sent:* Tuesday, June 18, 2019 11:23 AM >> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >> *Subject:* [External Email] Re: [FUNDSVCS] How to value stock >> >> >> >> Can you share the way you’ve worded it? Stock is a property gift and >> donor must substantiate deduction, not you. Property receipts should only >> reference the property donated. However, we have a sentence on stock >> receipts along the lines of “for internal purposes we have valued your >> stock donation at $X” which is fairly standard. This is needed because >> often stock is used to pay pledge payments, and we need to keep track of >> outstanding pledge balances for the donor. >> >> >> >> Aaron >> >> >> >> Aaron Forrest CPA >> >> Senior Director Gift and Donor Services >> >> University of Rochester Office of Advancement >> >> Larry and Cindy Bloch Alumni and Advancement Center >> >> 300 East River Road >> >> Rochester NY 14627 >> >> Office 585.275.2799 / Fax 585-273-4558 >> >> Email aaron.forrest@rochester.edu >> >> >> >> [image: Description: Description: Description: >> cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> >> >> P Please consider the environment before printing this email. >> >> Confidentiality Notice: This message, including attachments may contain >> confidential information. Any unauthorized use, disclosure or distribution >> is prohibited. >> >> >> >> *From:* Advancement Services Discussion List < >> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Diane Duquette >> *Sent:* Tuesday, June 18, 2019 11:15 AM >> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >> *Subject:* [FUNDSVCS] How to value stock >> >> >> >> I have always given the donor the mean value, the difference in high and >> low, as to their deduction. My boss says her non-profit accountant says I >> can't say that to them. He says in the receipt letter I can only say thank >> you for the number of shares and say what the high and low is but not say >> mean value and not say what is deductible. >> >> >> >> I have been doing this for 20 years and am very frustrated. Will someone >> tell me the correct way to say to donor what he has given and deductible >> amount. >> >> >> >> My boss wants proof if I am right so she can show the accountant. >> >> >> >> Diane Duquette >> >> Development Consultant >> >> >> >> -- >> >> >> >> [image: Diane Duquette Executive Consultant 678-371-1703] >> >> >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464497.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=f8nfnDxoCiaUAQ48CnDQmBD7a4MP71Q3sParHoDyFf4&e=> >> >> >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464498.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=UL4TGziw0u5TWFuXTzBfhrWDdUy6Do4v1KC9HR9SSNw&e=> >> >> >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464499.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=rh7st5rLp5UT-huWOBJCJA-ORPP7CzxkukPhwTuqm80&e=> >> >> >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464500.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=AWbaL-PSgFGojA0grZWisUUZ80TzKOSoi9BVqQsbxaA&e=> >> >> myesig.com >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_r.php-3Frc-3D85AC8B&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=jghe4svH_xYezeJcH3Nctd9ifzJPdKC41ByBeiN20X0&e=> >> >> >> >

Can you share the way you’ve worded it? Stock is a property gift and donor must substantiate deduction, not you. Property receipts should only reference the property donated. However, we have a sentence on stock receipts along the lines of “for internal purposes we have valued your stock donation at $X” which is fairly standard. This is needed because often stock is used to pay pledge payments, and we need to keep track of outstanding pledge balances for the donor. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Diane Duquette Sent: Tuesday, June 18, 2019 11:15 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] How to value stock I have always given the donor the mean value, the difference in high and low, as to their deduction. My boss says her non-profit accountant says I can't say that to them. He says in the receipt letter I can only say thank you for the number of shares and say what the high and low is but not say mean value and not say what is deductible. I have been doing this for 20 years and am very frustrated. Will someone tell me the correct way to say to donor what he has given and deductible amount. My boss wants proof if I am right so she can show the accountant. Diane Duquette Development Consultant -- [Diane Duquette Executive Consultant 678-371-1703] [http://cdn.myesig.com/esig/button-464497.png]<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464497.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=f8nfnDxoCiaUAQ48CnDQmBD7a4MP71Q3sParHoDyFf4&e=> [http://cdn.myesig.com/esig/button-464498.png]<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464498.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=UL4TGziw0u5TWFuXTzBfhrWDdUy6Do4v1KC9HR9SSNw&e=> [http://cdn.myesig.com/esig/button-464499.png]<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464499.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=rh7st5rLp5UT-huWOBJCJA-ORPP7CzxkukPhwTuqm80&e=> [http://cdn.myesig.com/esig/button-464500.png]<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_esig_link-2D464500.php&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=AWbaL-PSgFGojA0grZWisUUZ80TzKOSoi9BVqQsbxaA&e=> myesig.com<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.myesig.com_r.php-3Frc-3D85AC8B&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=iYBZYEpit66IWWFb-Ccr1DfYEkSZjy30-vk9gcPY5-k&s=jghe4svH_xYezeJcH3Nctd9ifzJPdKC41ByBeiN20X0&e=>

Ah, yes. It’s an old debate, and not so much “can’t” as deciding what your practice is going to be. Briefly, the tax code considers a gift of securities to be a gift of property (or a noncash gift), and the rules for gifts of property say that a written acknowledgment (receipt) should provide a description of the property received and not its value, since determining the amount to claim as a deduction (the value of the property being one factor in that decision) is the responsibility of the taxpayer and not of the recipient. The recipient is identifying the property that it received, in sufficient detail that the taxpayer can substantiate the gift and the IRS can, if required, audit the deduction. At the same time, gifts of publicly-traded securities are treated by the tax code as a special case among gifts of property, because their value is relatively easy to determine, as the mean value on the date of gift, calculated using the high and low values on that date. That is why, for example, gifts of publicly-traded securities for which the donor is claiming a deduction of more than $500 are reported on Section A of IRS Form 8283 regardless of whether the donor is claiming a deduction in excess of $5,000, as would be required for other gifts of property. That is not to say that the valuation is entirely straightforward, since there is still the determination of the date of gift. In any case, because the valuation of gifts of publicly-traded securities is relatively straightforward, and the valuation for the donor is the same valuation that the recipient uses to record the gift, is has not been uncommon for the recipient to provide the information that you have been providing as a service to the donor (with a disclaimer that the donor should seeks advice from their tax advisor). Other charitable organizations hew more closely to the letter of the rules and do not that information. It is also worth noting that, since gifts of securities are sometimes made as payments on a pledge, and the donor is understandably interested in the balance of their pledge, some organizations that don’t value the gift of securities in the primary part of the written acknowledgment go on to add information about how the gift has been valued for internal purposes (like crediting the gift toward a pledge), with a disclaimer that the valuation is not intended to apply to the amount that might be deductible. So, certainly, many organizations would follow the most conservative advice of your boss’s non-profit acknowledgment and not provide information about the value of the gift, some would follow your historical practice, and some would do something that eventually splits the difference. In any case, it isn’t really a matter of “can’t”. My US$0.02 worth; the usual disclaimers apply. Good luck! Alan Alan S. Hejnal Data Quality Manager Smithsonian Institution - Office of Advancement 600 Maryland Avenue SW, Suite 600E P.O. Box 37012, MRC 527 Washington, DC 20013-7012 •: 202-633-8754 | •: HejnalA@si.edu<mailto:HejnalA@si.edu> [SNAGHTML5cbfa34]<https://www.si.edu/> [AASP_FundSvcs_LOGO-01(040pct)(mark)] From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Diane Duquette Sent: Tuesday, June 18, 2019 11:15 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] How to value stock I have always given the donor the mean value, the difference in high and low, as to their deduction. My boss says her non-profit accountant says I can't say that to them. He says in the receipt letter I can only say thank you for the number of shares and say what the high and low is but not say mean value and not say what is deductible. I have been doing this for 20 years and am very frustrated. Will someone tell me the correct way to say to donor what he has given and deductible amount. My boss wants proof if I am right so she can show the accountant. Diane Duquette Development Consultant -- [Diane Duquette Executive Consultant 678-371-1703] [http://cdn.myesig.com/esig/button-464497.png]<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.myesig.com%2Fesig%2Flink-464497.php&data=02%7C01%7CHejnalA%40SI.EDU%7C5dfa81a2961e48be405408d6f3ffca31%7C989b5e2a14e44efe93b78cdd5fc5d11c%7C0%7C0%7C636964677266089889&sdata=KaLy1J09YE7g6iZP7URIshAK%2Bw3%2Fa8mgVQZOAGLvB6k%3D&reserved=0> [http://cdn.myesig.com/esig/button-464498.png]<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.myesig.com%2Fesig%2Flink-464498.php&data=02%7C01%7CHejnalA%40SI.EDU%7C5dfa81a2961e48be405408d6f3ffca31%7C989b5e2a14e44efe93b78cdd5fc5d11c%7C0%7C0%7C636964677266089889&sdata=LJ6BAC4iyWDnLfHxyUvtuLbldCka8x%2B7KQPnoUiE0RE%3D&reserved=0> [http://cdn.myesig.com/esig/button-464499.png]<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.myesig.com%2Fesig%2Flink-464499.php&data=02%7C01%7CHejnalA%40SI.EDU%7C5dfa81a2961e48be405408d6f3ffca31%7C989b5e2a14e44efe93b78cdd5fc5d11c%7C0%7C0%7C636964677266099876&sdata=lYEAh%2BolCzfS%2BECHHgG3fc4Yi%2Fd28P5XYcEwMbjCxXM%3D&reserved=0> [http://cdn.myesig.com/esig/button-464500.png]<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.myesig.com%2Fesig%2Flink-464500.php&data=02%7C01%7CHejnalA%40SI.EDU%7C5dfa81a2961e48be405408d6f3ffca31%7C989b5e2a14e44efe93b78cdd5fc5d11c%7C0%7C0%7C636964677266099876&sdata=9JD5zADOG5H8%2BU2rJiyR6R1rYf%2F3efSWH791vmJTGI0%3D&reserved=0> myesig.com<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.myesig.com%2Fr.php%3Frc%3D85AC8B&data=02%7C01%7CHejnalA%40SI.EDU%7C5dfa81a2961e48be405408d6f3ffca31%7C989b5e2a14e44efe93b78cdd5fc5d11c%7C0%7C0%7C636964677266109867&sdata=3KyFncNVUle19D0fvVXOeDR50E3GyNxnjR0D8T%2FcWcc%3D&reserved=0>