Pub. 3 2015 Issue 1

BRIAN D. CUNNINGHAM 801.257.1954 BCUNNINGHAM@SWLAW.COM GATEWAY TOWER WEST | 15 WEST SOUTH TEMPLE | SUITE 1200 | SALT LAKE CITY, UT 84101 DENVER | LAS VEGAS | LOS ANGELES | LOS CABOS | ORANGE COUNTY | PHOENIX | RENO | SALT LAKE CITY | TUCSON Because not all solutions are black and white. Understanding what makes you unique. www.swlaw.com TM ®