Hayes & Associates, CPAs

<body background="/images/bk1.gif" text="#000066" link="#660066" vlink="#663399" alink="#000066"> <table width="90%" border="0" cellpadding="0" cellspacing="0" dwcopytype="CopyTableRow"> <tr bgcolor="#000066"> <td height="175" colspan="2"> <h3><img src="/images/topNOframe.gif" alt="logo" width="1000" height="149"></h3></td> </tr> <tr> <td height="48" colspan="2"><div align="center"> <h3><font size="5">Hayes & Associates employ the latest tools and technologies to insure you quality service with <em>integrity, objectivity, independence,</em> and <em>total satisfaction</em>.</font></h3> </div></td> </tr> <tr> <td height="51" colspan="2"> <blockquote> <blockquote> <p><strong><font size="3"><a href="/invest.htm" target="mainFrame"><em>Investment Management:</em></a>  Our <em>"Personal Financial Guardian</em><sup>®</sup><em>" </em>service is a comprehensive program of total wealth management to help meet your life goals.</font></strong></p> </blockquote> </blockquote></td> </tr> <tr> <td height="52" colspan="2"> <blockquote> <blockquote> <p><strong><font size="3"><a href="/taxes.htm" target="mainFrame"><em>Income Tax and Planning:</em></a>  Your tax returns for all states are prepared promptly with the lowest tax allowed by law. Audit representation is included in the service.</font></strong></p> </blockquote> </blockquote></td> </tr> <tr> <td height="43" colspan="2"> <blockquote> <blockquote> <p><strong><font size="3"><a href="/finance.htm" target="mainFrame"><em>Financial and Estate Planning:</em></a>  Advice and assistance designed to help meet your life goals.</font></strong></p> </blockquote> </blockquote></td> </tr> <tr> <td height="53" colspan="2"> <blockquote> <blockquote> <p><strong><font size="3"><a href="/trust.htm" target="mainFrame"><em>Trust, Estate and Gift Taxes:</em></a>  We provide estate and trust accounting services and tax preparation for all states.</font></strong></p> </blockquote> </blockquote></td> </tr> <tr> <td height="43" colspan="2"> <blockquote> <blockquote> <p><strong><font size="3"><a href="/family.htm" target="mainFrame"><em>Personal Office Services:</em></a>  Providing due-date monitoring and bill paying for your convenience.</font></strong></p> </blockquote> </blockquote></td> </tr> <tr> <td width="527" height="108"> <ul> <blockquote> <p><strong><font size="3"><em>Tools for your convenience:</em></font></strong></p> <ul> <ul> <li><em><strong><font size="3"><a href="http://209.217.50.13/main.asp?key=hayescpa" target="mainFrame">Newsletter, Tax Tips & Planner</a></font></strong></em></li> <li><em><strong><font size="3"><a href="javascript:GetCalcs()">Financial Calculator</a></font></strong></em></li> <li><em><strong><font size="3"><a href="http://209.217.50.13/dates.asp?key=hayescpa" target="mainFrame">Calendar of Tax Dates</a></font></strong></em></li> </ul> </ul> </blockquote> </ul></td> <td width="492"><div align="center"><strong><font size="3"><img src="/images/Group_03_4X2.JPG" alt="The Hayes & Associates Team" name="team" width="260" height="192" border="0" usemap="#teamMap"></font></strong></div></td> </tr> <tr> <td height="28" rowspan="3"><div align="center"></div></td> <td width="492"> <div align="center"> <strong><a href="/mission.htm" target="_parent">Our Mission Statement</a></strong></div></td> </tr> <tr> <td><div align="center">&</div></td> </tr> <tr> <td height="19"> <div align="center"><a href="/privacy.htm"><strong>Our Privacy Policy</strong></a></div></td> </tr> </table> <map name="teamMap"> <area shape="rect" coords="0,0,258,190" href="/theteam.htm" target="mainFrame" alt="The Hayes & Associates Team"> </map> <table width="90%" border="0" cellspacing="0" cellpadding="2"> <tr> <td colspan="3">  </td> </tr> <tr> <td colspan="3"><hr size="5" noshade></td> </tr> <tr> <td width="37%" align="right"><div align="center"><a href="/contact.htm"><strong>Contact us</strong></a></div></td> <td width="15%" align="right"><div align="center"><font color="#000066"><a href="/index.htm" target="_top"><strong>Home</strong></a></font></div></td> <td width="48%" align="right"><div align="center"><a href="http://www.mapquest.com/maps/map.adp?country=US&city=Coronado&state=CA&zipcode=92118&address=1001+B+Avenue&zoom=7"><strong>Get Directions</strong></a></div></td> </tr> <tr> <td colspan="3" align="right"> <hr noshade size="1"> </td> </tr> <tr> <td colspan="3"><font size="-1">©2002 Hayes & Associates</font> </td> </tr> </table> </body>