The Iowa SMALL BUSINESS Newsletter

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=110 BGCOLOR="#000099" TEXT="#F7F7FF"> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="797" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=CENTER HEIGHT= 51 WIDTH="667"><div> <B>The IOWA SMALL BUSINESS Web Site</B></div> <div> The Iowa SMALL BUSINESS Newsletter</div> </tD> <tD VALIGN=TOP><NOBR><div> <A HREF="index.htm" TARGET="_top" TITLE="The IOWA SMALL BUSINESS Web Site"><U><B><IMG SRC="4df72140.png" border=0 width="114" height="20" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <A HREF="id106.htm" TARGET="_top" TITLE="The Iowa SMALL BUSINESS Newsletter"><U><B><IMG SRC="4e072150.png" border=0 width="114" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> </NOBR></tD> </tR> <tR> <tD VALIGN=CENTER COLSPAN=2 HEIGHT= 29 ><NOBR><div> <B>Presented by</B><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><FONT SIZE="5" COLOR="#FFFF99" FACE="Times New Roman" ><B>W</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>IEDER </B></FONT><FONT SIZE="5" COLOR="#FFFF99" FACE="Times New Roman" ><B>A</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>SSOCIATES </B></FONT><FONT SIZE="1" COLOR="#FFFF99" FACE="Times New Roman" ><B>pc</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><B>           </B><B>Certified Public Accountants & Business Advisors</B></div> </NOBR></tD> </tR> </TABLE></B></div> <bR> <bR> <div> <FONT SIZE="1" COLOR="#FFFF99" FACE="Arial" ><B>         </B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Bahamas" ><B>           </B></FONT><B>   </B></div> <div> </div> </td> </tr><tr> <td valign="top" width=140 BGCOLOR="#000099" TEXT="#F7F7FF" background="5278c8c2erkqpg.jpg"> <div> <A HREF="id78.htm" TARGET="_top" TITLE="Special Features"><U><B><IMG SRC="0560e0e0.png" border=0 width="14" height="14" ALT="up" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>  </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>     </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>  </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"></div> <div>                                                   </div> <bR> </td> <td valign="top" height=370 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="518515e3.jpg"> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="535" BORDERCOLORLIGHT="#0000CC" BORDERCOLORDARK="#0000CC" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#FFFF99 > <tR> <tD VALIGN=CENTER HEIGHT= 356 ><NOBR><div> <B>REGISTER FOR YOUR FREE SUBSCRIPTION TO </B></div> <div> <B>The IOWA SMALL BUSINESS Newsletter</B></div> <div> <B> <img src="HTMLobj-1215/aniGif.gif" border="0" align="bottom" width="540" height="4">  </B><FONT SIZE="4" COLOR="#CC0000" FACE="Rockwell" ><B> </B></FONT></div> <bR> <div>  <form action="http://csbmail.globalscape.com/cgi-bin/csbmail/csbmail.pl" method="POST" enctype="application/x-www-form-urlencoded"><input type="hidden" name="tlx_SortOrder" value="FirstName,LastName,Email,Company,Address1,Address2,City,State,Zip,Phone,Fax,Newsletter,Comments"><input type="hidden" name="tlx_FormIndex" value="2"><input type="hidden" name="tlx_OKMessage" value="Thank you for your Newsletter Subscription. 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