Cheryl Morse, EA

 
 
 

Bio

Cheryl Morse has been a tax practitioner since 1982 and an enrolled agent since 1996. She is a manager for Emerging Business Partners, Inc., which prepares over 1500 tax returns in three offices. Cheryl graduated Magna Cum Laude with a B.S. degree in accounting from Bentley College in Waltham, MA. In addition to speaking for NATP, she works on taxpayer education through various community outreach speaking engagements. She currently represents the Northeast Region as Area 1 Chair of the Taxpayer Advocacy Panel, is a contributor to the development of the IRS EA Examination, and a contributing writer to Forbes.

 Instructor's Courses

 

 

1040 Workshop1040 Workshops - Green Bay, WI - October 25-26, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00ZGreen BayF170102017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z865 Lombardi AvenueGreen BayTundra Lodge Resort Waterpark & Conference Center(920) 405-8700WIhttp://www.tundralodge.com/54304Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxWI104020172017-10-25T12:00:00Z2017-10-25T12:00:00Z2017-10-26T12:00:00Z
1040 Workshop1040 Workshops - Hasbrouck Heights, NJ - November 29-30, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00ZHasbrouck HeightsF170942017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z283 Route 17th SouthHasbrouck HeightsHoliday Inn Hasbrouck Heights(201) 288-9600NJhttps://www.ihg.com/holidayinn/hotels/us/en/hasbrouck-heights/hasnj/hoteldetail?cm_mmc=YextLocal-_-USA-_-HASNJ07604Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxNJ104020172017-11-29T13:00:00Z2017-11-29T13:00:00Z2017-11-30T13:00:00Z
1040 Workshop1040 Workshops - Honolulu, HI - November 2-3, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00ZHonoluluF170332017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2490 Kalakaua Ave.HonoluluAlohilani Resort Waikiki Beach(808) 922-1233HIhttps://pacificbeachhotel.reztrip.com/classic/en/special_offer?action=show&controller=landings&locale=en&rate_code=CAT&rate_code=CAT&starting_page=special_offer&vr=296815Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxHI104020172017-11-02T12:00:00Z2017-11-02T12:00:00Z2017-11-03T12:00:00Z
1040 Workshop1040 Workshops - Jamaica, NY - Dec 1-2, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-04-01T04:00:00ZJamaicaF171022017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z144-02 135th Ave.JamaicaHilton New York JFK Airport(718) 659-0200NYhttp://www3.hilton.com/en/hotels/new-york/hilton-new-york-jfk-airport-NYCJFHF/index.html#11436Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxNY104020172017-12-01T13:00:00Z2017-12-01T13:00:00Z2017-12-02T13:00:00Z
1040 Workshop1040 Workshops - Lancaster, PA - November 27-28, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00ZLancasterF170862017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z500 Centerville RoadLancasterHeritage Hotel Lancaster(800) 223-8963PAhttp://www.heritagelancaster.com/17601Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxPA104020172017-11-27T13:00:00Z2017-11-27T13:00:00Z2017-11-28T13:00:00Z
1040 Workshop1040 Workshops - Milwaukee, WI - October 23-24, 2017<h3> The Essential 1040&reg</h3> <p> Prepare to serve your clients during tax season by getting up to speed on all the latest tax law changes and updates! This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017, and recent developments. This is combined with two hours of Ethics.</p> <h3>Beyond The 1040&reg</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, cannabis farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <h3>Course Details </h3> <p>You’ll receive a textbook on-site at the workshop when you check in. If you’d prefer to review the material prior, you will have access to the e-book in <a href="<a href="http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses">http://www2.natptax.com/eWeb/DynamicPage.aspx?WebCode=AbsorbRedirector&_redirect=courses</a>">My Course Materials</a>. The Essential 1040 also includes a January on-demand webinar covering any last minute tax law changes, quick reference desk card and tax law quick reference guide with flowcharts.</p>2017-05-01T04:00:00Z2017-12-31T05:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00ZMilwaukeeF170052017-05-01T04:00:00Z2017-05-01T04:00:00Z2017-05-01T04:00:00Z6401 South 13th StreetMilwaukeeCrowne Plaza Milwaukee Airport(414) 764-5300WIhttps://www.ihg.com/crowneplaza/hotels/us/en/milwaukee/mketh/hoteldetail53221Cheryl Morsehttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxWI104020172017-10-23T12:00:00Z2017-10-23T12:00:00Z2017-10-24T12:00:00Z
On-Demand WebinarBeyond the 1040®<h3>Summary</h3> <p>This course addresses a wide variety of tax issues relating to children and homes. We explore issues involving children ranging in age from 0 to 27, such as tax credits, dependency exemptions, kiddie tax, and health insurance for nondependent children. In addition, we examine a variety of tax issues relating to the taxpayer’s principal residence from the date of purchase to the date of disposition. We review the mortgage interest deduction, deductible business travel to and from the residence, and the §121 exclusion, as well as converting a residence to a rental and claiming missed depreciation. </p> <div class="wistia_responsive_padding" style="padding:56.25% 0 0 0;position:relative;"><div class="wistia_responsive_wrapper" style="height:100%;left:0;position:absolute;top:0;width:100%;"><iframe src="//fast.wistia.net/embed/iframe/b4m1sqkv5h?videoFoam=true" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="100%" height="100%"></iframe></div></div> <script src="//fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the tax credits available to taxpayers with dependent children.</li> <li>Determine which taxpayer may claim the dependency exemption for a qualifying child.</li> <li>Summarize the requirements to claim tuition credits or deduction.</li> <li>Determine how inheritance or court settlements impact children’s reporting requirements. </li> <li>Analyze when kiddie tax applies and its reporting requirements.</li> <li>Analyze how to allocate health insurance on a family plan from the Marketplace to a nondependent child under 27.</li> <li>Summarize the requirements for deducting home mortgage interest and real estate taxes on Schedule A, <em>Itemized Deductions</em>. </li> <li>Determine if a taxpayer has a home office that is the taxpayer’s principal place of business.</li> <li>Distinguish deductible business transportation versus nondeductible commuting for travel between the residence and another location.</li> <li>Determine the basis of a residence when it is converted to a rental and upon disposition.</li> <li>Claim missed depreciation by filing Form 3115, <em>Application for Change in Accounting Method</em>.</li> <li>Compute the §121 exclusion and report the sale on Form 8949, <em>Sales and Other Dispositions of Capital Assets</em>, or Form 4797, <em>Sale of Business Property</em>, when there has been business use of the residence.</li> </ul> <h3>Course Details</h3> Includes online workshop recording, interactive review questions, PowerPoint presentation and e-book. CPE is issued after exam is successfully completed.2016-12-01T05:00:00Z2017-12-31T05:00:00ZBasic knowledge of individual taxation2016-12-21T05:00:00Z0N/AODW1632Intermediate8Federal Tax Law Topic2016-12-21T05:00:00ZQAS Self Study$213 for Members and $255 for Nonmembers8Federal Tax Law Topic88TaxesNoneCheryl Morse, EAhttp://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxFederal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar20162017-12-31T05:00:00Z
On-Demand WebinarBeyond the Basic §1031 Like-Kind Exchange<h3>Summary</h3> <p>As a tax preparer, you understand the importance of helping your clients keep their tax liability to a minimum. Depending on your clients’ circumstances, they may be eligible to defer gain and hence tax liability by using one of the less frequently used types of §1031 like-kind exchanges. In this webinar, you’ll learn the rules for basic like-kind exchanges, as well as less common types of transactions, including exchanges of real property with both business and personal use. You will also learn how a like-kind exchange affects the §121 exclusion. Finally, the webinar will address a like-kind exchange for a rental that is converted to a personal residence and if and when the §121 exclusion will apply.</p> <iframe src="https://fast.wistia.net/embed/iframe/mwdk2iwvfj" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="480"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe a like-kind exchange to clients at the tax desk.</li> <li>Outline the requirements of Starker like-kind exchanges.</li> <li>Outline the requirements of reversed like-kind exchanges.</li> <li>Describe the interaction between §121 and §1031 when exchanging the property with both personal and business use.</li> <li>Describe the treatment of a like-kind exchange of a rental that is converted to a personal residence.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-07-10T04:00:00Z2017-12-31T05:00:00ZNone2017-07-10T04:00:00Z0N/AODW1710Intermediate2Federal Tax Law Topic2017-07-10T04:00:00ZQAS Self Study$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesBasic knowledge of business taxationCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z
On-Demand WebinarForm 3115 Line-by-Line<h3>Summary</h3> <p>If you have clients who need to adjust incorrect or missed depreciation, they may need to file Form 3115, <i>Application for Change in Accounting Method</i>. In this webinar, you will learn when to file Form 3115 and how to complete it. </p> <p>Did you know that amending a tax return may not be the correct way to adjust for incorrect or missed depreciation? Usually Form 3115 needs to be completed, and this can be a daunting process. There are over 150 automatic and nonautomatic accounting method changes that are reported on this form. Learn when Form 3115 is needed in lieu of amending a tax return and receive line-by-line instructions from completing it for missed or incorrect depreciation and for changing from cash to accrual. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Evaluate when a taxpayer should file Form 3115.</li> <li>Distinguish between automatic and nonautomatic accounting method changes.</li> <li>Identify the most common reasons to file Form 3115.</li> <li>Describe the function of each schedule attached to Form 3115.</li> <li>Correctly complete Form 3115 for a taxpayer correcting depreciation calculations.</li> <li>Correctly complete Form 3115 for a taxpayer changing accounting methods.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-07-21T04:00:00Z2017-12-31T05:00:00ZNone2017-07-21T04:00:00Z0N/AODW1712Intermediate2Federal Tax Law Topic2017-07-21T04:00:00ZQAS Self Study$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesBasic knowledge of business taxationCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z
On-Demand WebinarThe Essential 1040®<h3>Summary</h3> <p>For 30 years NATP has been providing the best tax update in the country to prepare professionals for the coming tax season. This tradition of excellence will continue in 2016. This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2016 tax returns, new tax laws applicable to 2016 and recent developments. This is combined with two hours of Ethics. </p> <div class="wistia_responsive_padding" style="padding:56.25% 0 0 0;position:relative;"><div class="wistia_responsive_wrapper" style="height:100%;left:0;position:absolute;top:0;width:100%;"><iframe src="//fast.wistia.net/embed/iframe/lsrjn82ioa?videoFoam=true" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="100%" height="100%"></iframe></div></div> <script src="//fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Apply inflation-adjusted amounts to 2016 individual tax returns.</li> <li>Identify expired tax provisions.</li> <li>Summarize new federal tax laws that have passed since 2015.</li> <li>Identify federal tax provisions first taking effect in 2016.</li> <li>Apply the latest court and IRS rulings to taxpayers’ current situations.</li> <li>Analyze new developments and provide some tax tips to clients. </li> <li>Summarize the <em>Affordable Care Act</em> provisions taking effect in 2016 and beyond.</li> <li>Analyze new tax laws and provide some tax tips to clients.</li> <li>Describe the current IRS hands-on initiative to improve the accuracy and quality of filed tax returns and to heighten awareness of preparer responsibilities.</li> <li>Explain the Circular 230 rules governing individuals eligible to represent taxpayers before the Internal Revenue Service (IRS).</li> <li>Identify the various penalties that can be assessed on a tax return preparer and how to avoid them.</li> <li>Explain due diligence requirements for earned income tax credit (EITC).</li> </ul> <h3>Course Details</h3> Includes e-book, tax season quick reference guide, tax season quick reference card, interactive review questions, audio recordings of workshop to review complex topics, electronic client action discussion sheet and prior 3 years e-books. CPE is issued after exam is successfully completed.2016-12-01T05:00:00Z2017-12-31T05:00:00ZBasic knowledge of preparing Form 10402016-12-21T05:00:00Z2016-12-21T05:00:00Z0N/AODW1631Update86 Federal Tax Law Update; 2 Ethics2016-12-21T05:00:00Z2016-12-21T05:00:00ZQAS Self StudyOne Day - $213 Members / $255 Nonmembers Both Days - $386 Members / $470 Nonmembers86 Federal Tax Law Update; 2 Ethics886 Taxes; 2 Regulatory EthicsNoneCheryl Morse, EAhttp://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspx6 Federal Tax Law Update; 2 Ethics8 CPE for AFSP, EA, CPA, CRTPon-demand webinar20162017-12-31T05:00:00Z2017-12-31T05:00:00Z

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