http://www.aicpa.org/InterestAreas/PrivateCompaniesPracticeSection/Resources/CPAComfortLettersToLenders/Pages/default.aspx
Be sure your liability insurance will cover you if you decide to go down this slippery slope.
taxbilly
My reasoning is that if the 2010 instructions uses 12/31/2011 it would stand to reason that the 2009 instructions, if it was in it at all, probably would have said 12/31/2010.
taxbilly
>>Only the instructions for the 2010 Form 8888 preclude filing it late, as far as I can see<<
Didn't see anything in the instructions that said that but I have old eyes and I read the 2009 instructions.
taxbilly