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Responsibility Payments & Premium Tax Credits for Individuals; Employer Shared-


                                              Affordable Care Act: Tax and Insurance Ramifications: Individual Shared
                 220 Leigh Farm Road    Durham, NC 27707    888-777-7077                       AICPA CPE SPONSOR REGISTRATION NUMBERS   National Registry: 112891   New York: 648   Texas: 000215   QAS: 013




                                         This certifies that Lenin Thomas has successfully completed the course
                                  CERTIFICATION OF COMPLETION


















                                                        Responsibility  and is awarded this certificate on 5/12/2016     CPE Credit     Field of Study  2.5      Taxes    In accordance with the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE)  Programs and the standards of the Quality Assurance Service (QAS), CPE credits have been granted based on  a 50-minute hour. Participating state boards of accounting have final authority on the acceptance of individ

















                                                                                                               Anthony Pugliese, CPA, CGMA, CITP  EVP, Membership, Technology, Learning
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