Reflections of Travel to the United States

As a four-decade Certified Travel Agent, international airline employee, researcher, writer, teacher, and photographer, travel, whether for pleasure or business purposes, has always been a significant and an integral part of my life. Some 400 trips to every portion of the globe, by means of road, rail, sea, and air, entailed destinations both mundane and exotic. This article focuses on those in the United States.

New York:
Originally accessed by Floyd Bennett Field–New York’s first municipal airport–Manhattan, experienced from the water with island-circling boat cruises, was channeled through its museum, theater, and restaurant arteries, and from the heights of its Empire State Building and no-longer existence World Trade Center. It became the threshold to its Lower-, Mid-, and Upper-Hudson Valleys, which were characterized by Bear Mountain, West Point, the Franklin D. Roosevelt National Historic Site, the vintage aircraft Old Rhinebeck Aerodrome, dinners in the Culinary Institute of America, plays at the Rhinebeck Center for the Performing Arts, and visits to the Hudson River School of Painters venues. Continue reading

Paycheck Protection Program

Paycheck Protection Program (PPP) is a loan designed by the US Govt, and implemented by the SBA, to provide a direct and immediate incentive for small businesses to keep their workers on the payroll, and thus avoid large scale job losses, because the SMBs create over 50% of the total jobs across America.

SBA will forgive loans if all employees are kept on the payroll for eight weeks, and the money is used for payroll, rent, mortgage interest, or utilities.

You can apply through any existing SBA 7(a) lender, or through any federally insured depository institution, federally insured credit union, and Farm Credit System institution that is participating. Other regulated lenders will be available to make these loans once they are approved and enrolled in the program.

Lenders may begin processing loan applications as soon as April 3, 2020.
The Paycheck Protection Program will be available through June 30, 2020.
Please check with your local lender whether it’s participating in the program.

Who Can Apply
The following entities affected by Coronavirus (COVID-19) may be eligible:

  • Any small business concern that meets SBA’s size standards (either the industry based sized standard or the alternative size standard)
  • Any business, 501(c)(3) Non-profit organization, 501(c)(19) Veterans organization, or Tribal business concern (sec. 31(b)(2)(C) of the Small Business Act) with the greater of: 500 employees, or that meets the SBA industry size standard if more than 500.
  • Any business with a NAICS Code that begins with 72 (Accommodations and Food Services) with more than one physical location, and employs less than 500 per location
  • Sole proprietors, Independent Contractors, and Self-employed persons.

Please see this page to learn more details. Thanks.

Linton & Associates, PA, CPA in Durham, NC

The Linton & Associates team understands that dealing with your finances means much more than working with numbers. That’s because the numbers tell a story — of an entrepreneur’s success or failure, of financial security, of what old age will be like. They tell your story.
We are committed to helping you achieve your goals by building a close relationship with you and listening to your aspirations, priorities and values. By understanding your story, we can lend individualized insights on your finances and work with you to shape the future.
You’ll work most closely with one of our CPAs, but each member of our team is ready to lend decades of specialized expertise whenever you need it. Our president, Heather Smith Linton, takes the lead in our quality review process, overseeing client engagements from a technical and big-picture standpoint.
Like you, we’re business owners, members of the Triangle community and people with hopes and dreams. We would be honored to be part of your team.
About Our Firm
For years, Linton & Associates, PA has been providing quality, personalized financial guidance to local individuals and businesses. Our expertise ranges from basic tax management and accounting services to more in-depth services such as reviews, financial statements, and financial planning.
Linton & Associates, PA is one of the leading firms in and throughout the area. By combining our expertise, experience and the team mentality of our staff, we assure that every client receives the close analysis and attention they deserve. Our dedication to high standards, hiring of seasoned tax professionals, and work ethic is the reason our client base returns year after year.
Our Mission
Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients’ needs through research and sound analysis. Linton & Associates, PA is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the area’s business community for years, and pride ourselves on the level of esteem we have earned.
Our dedication to hard work has earned the respect of the business and financial community in and around the area. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Linton & Associates, PA receive competent and timely advice.
Our Accountants
Here at Linton & Associates, PA, our talented staff has the expertise to meet the needs of our diverse client base. Please take a few minutes and get to know the most experienced and knowledgeable tax and accounting professionals you’ll ever meet.
Heather Smith Linton, CPA, MBA, CFP, CDFA
NC Certificate 14805
Heather founded Linton & Associates in 1989 to serve clients differently from other accounting firms, “to take a holistic team approach to clients,” she says.” We take the long-term view. We do try to save taxes in the short run, but not at the expense of good, long-term financial planning.” In addition to tax planning and reviewing tax returns, Heather spends most of her time helping clients, especially divorcing or separating individuals, with financial planning issues.
Heather earned her MBA from UNC-Chapel Hill and her bachelor’s summa cum laude from the University of Delaware. She is active in the community, and has served on the boards of the Durham Chamber of Commerce, Durham Communities in Schools, the Durham Arts Council, and Durham Technical Community College Foundation. She is past president of Chapel Hill Country Club, Leadership Triangle and the North Carolina Association of Certified Public Accountants. She is currently on the board of the North Carolina Central University Foundation, the Ellerbe Creek Watershed Association, and the Durham Central Park Cohousing Community finance committees.
Heather is an author of two nationally distributed books: The Complete Guide to Protecting Your Financial Security When Getting a Divorce, and Streetwise Guide to Business Valuation. Heather is available to speak to interested groups about a variety of issues, including taxation, divorce, small business and financial planning.
Heather was recognized in 2009 by CPA Magazine as one of the top 40 tax advisors to know during a recession.
Heather lives in Durham, and she enjoys cooking, gardening, hiking, yoga, reading, live jazz and relaxing with family and friends. Her great weaknesses are the New York Times crossword and sudoku puzzles.
5011 Southpark Drive, Suite 100
Durham, NC 27713
Telephone: (919) 489 – 5399
Fax: (919) 489 – 8721