4310 17th Ave S PO Box 2545 Fargo ND 58108-2545 This publication is produced and published by Eide Bailly and distributed with the understanding that the information contained does not constitute legal, accounting or other professional advice. It is not intended to be responsive to any individual situation or concerns as the contents of the publication are intended for general informational purposes only. Readers are urged not to act upon the information contained in this publication without first consulting competent legal, accounting or other professional advice regarding implications of a particular factual situation. Questions and information for publication can be submitted to your Eide Bailly representative. To request reprints of this publication, send a written request to RequestReprints@eidebailly.com. © 2015 Eide Bailly LLP. Eide Bailly Adds 15 to Partnership Eide Bailly added 15 new members to its partnership on May 1. The total number of partners in the Firm is 236. To view this and previous issues of POSSIBILITIES, visit www.eidebailly.com/publications Managing Editor: Liz Stabenow Assistant Editor: Clinton Larson Send comments to: possibilities@eidebailly.com www.eidebailly.com Tyler Bernier Oklahoma City Aaron Clayton Sioux Falls Michael Criddle Salt Lake City Stacy Erdmann Sioux Falls Derek Flanagan Fargo Nathan Gonseth Sioux Falls An Independent Member Firm of HLB International Kayce Halley Fargo Brenda Leibfried Mankato Renee Malewski Boise Jason Olson Minneapolis Sandi Piatz, principal Fargo Joe Pope Minneapolis Justin Reilly Sioux Falls Clay Waller Denver Chad Wilsie Oklahoma City .