\u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0633\u0627\u0628\u0642\u064b\u0627 \u0645\u0646 FinCEN \u062a\u062d\u0635\u0644 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0646\u0638\u0631\u0629 \u062b\u0627\u0646\u064a\u0629. \u0628\u0639\u062f \u0623\u0634\u0647\u0631 \u0645\u0646 \u0625\u0639\u0644\u0627\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0623\u0646\u0647\u0627 \u0644\u0646 \u062a\u0646\u0641\u0630 \u0642\u0627\u0646\u0648\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CTA)<\/a> \u0636\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u062a\u0647\u062f\u0641 \u062f\u0639\u0648\u0649 \u0642\u0636\u0627\u0626\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0625\u0644\u0649 \u0645\u0646\u0639 \u0642\u0627\u0639\u062f\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0637\u0644\u0628 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a – \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0629 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0645\u062f\u0639\u064a\u0629 \u0623\u0646 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0645\u0631\u0647\u0642\u0629 \u0648\u063a\u064a\u0631 \u062f\u0633\u062a\u0648\u0631\u064a\u0629. \u062a\u062a\u0637\u0644\u0628 \u0642\u0627\u0639\u062f\u0629 2024 – \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 – \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062c\u0645\u0639 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0641\u0635\u0644\u0629 \u062d\u0648\u0644 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0648\u0644\u0629 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629) \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0648\u0647\u0645\u064a\u0629. \u0644\u0646 \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u0644\u0623\u0641\u0631\u0627\u062f. \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0642\u0627\u0639\u062f\u0629\u060c \u062a\u0639\u0646\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0648\u0644\u0629 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u062a\u0645\u062f\u064a\u062f\u064b\u0627 \u0644\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0645\u0636\u0645\u0648\u0646\u064b\u0627 \u0628\u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0646\u0642\u0648\u0644 \u0648\u0645\u0645\u062f\u062f\u064b\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0624\u0633\u0633\u0629 \u0645\u0627\u0644\u064a\u0629 – \u0648\u0647\u0630\u0627 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u0639\u0641\u064a \u0627\u0644\u0631\u0647\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0648\u0644\u0643\u0646\u0647 \u0633\u064a\u0634\u0645\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0645\u0648\u0644\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646 \u0627\u0644\u062e\u0627\u0635\u064a\u0646.<\/p>\n \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u0639\u0636 \u0647\u0630\u0627 \u064a\u0628\u062f\u0648 \u0645\u0623\u0644\u0648\u0641\u064b\u0627\u060c \u0641\u0630\u0644\u0643 \u0644\u0623\u0646 \u0647\u0646\u0627\u0643 \u0623\u0648\u062c\u0647 \u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646 \u0634\u0631\u0637 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0642\u0627\u0646\u0648\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CTA) \u0627\u0644\u0630\u064a \u062a\u0645 \u062a\u062c\u0631\u064a\u062f\u0647 \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631 \u0648\u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0639\u062f\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0644\u0623\u063a\u0631\u0627\u0636 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0647\u0648\u064a\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0628\u0644\u063a\u060c \u0648\u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0633\u0643\u0646\u064a \u0625\u0644\u064a\u0647\u060c \u0648\u0627\u0644\u0645\u0627\u0644\u0643\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u0643\u064a\u0627\u0646 \u0623\u0648 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a \u0627\u0644\u0645\u062d\u0648\u0644 \u0625\u0644\u064a\u0647\u060c \u0648\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0633\u0643\u0646\u064a\u060c \u0648\u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0646\u0642\u0644\u0647\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629. \u0647\u0644 \u062a\u0639\u0637\u064a \u0627\u0644\u0642\u0636\u064a\u0629 \u0623\u064a\u0636\u064b\u0627 \u0634\u0639\u0648\u0631\u064b\u0627 \u0628\u0627\u0644\u062f\u064a\u062c\u0627 \u0641\u0648\u061f (East Texas Title Co. v. Bessent<\/em>) \u062a\u0645 \u062a\u0639\u064a\u064a\u0646\u0647\u0627 \u0644\u0644\u0642\u0627\u0636\u064a Jeremy Kernodle. \u0641\u064a 7 \u064a\u0646\u0627\u064a\u0631 2025\u060c \u0645\u0646\u062d Kernodle \u0623\u0645\u0631\u064b\u0627 \u0642\u0636\u0627\u0626\u064a\u064b\u0627 \u0623\u0648\u0644\u064a\u064b\u0627 \u0648\u0648\u0642\u0641\u064b\u0627 \u0641\u064a Smith v. U.S.<\/em> \u0645\u0646\u0639 FinCEN \u0645\u0646 \u0625\u0646\u0641\u0627\u0630 \u0642\u0627\u0646\u0648\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CTA).<\/p>\n \u0641\u064a \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u060c \u0643\u0627\u0646 \u0644\u0648\u0641\u0627\u0629 \u0627\u0644\u0628\u0627\u0628\u0627 Francis \u062a\u0623\u062b\u064a\u0631 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645. \u0641\u064a \u063a\u0636\u0648\u0646 \u0623\u0633\u0627\u0628\u064a\u0639 \u0642\u0644\u064a\u0644\u0629\u060c \u0633\u064a\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062c\u0645\u0639 \u0641\u064a \u0643\u0646\u064a\u0633\u0629 Sistine \u0628\u0627\u0644\u0641\u0627\u062a\u064a\u0643\u0627\u0646 \u0644\u0644\u0625\u062f\u0644\u0627\u0621 \u0628\u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0627\u062a \u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0628\u0627\u0628\u0627 \u0627\u0644\u062a\u0627\u0644\u064a. \u0623\u062d\u062f \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0643\u0648\u0646 \u0628\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0647\u062a\u0645\u0627\u0645\u0627\u062a \u0623\u0648\u0644\u0626\u0643 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u0648 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0628\u0627\u0628\u0627 \u0627\u0644\u062a\u0627\u0644\u064a \u0633\u064a\u062d\u0645\u0644 \u0625\u0631\u062b \u0627\u0644\u0628\u0627\u0628\u0627 Francis. \u062e\u0644\u0627\u0644 \u062d\u064a\u0627\u062a\u0647\u060c \u0623\u0643\u062f Francis \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0647\u064a \u0636\u0631\u0648\u0631\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0648\u062f\u0639\u0627 \u0625\u0644\u0649 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0623\u0643\u062b\u0631 \u0639\u062f\u0644\u0627\u064b \u064a\u0641\u064a\u062f \u0627\u0644\u062c\u0645\u064a\u0639\u060c \u0648\u062e\u0627\u0635\u0629 \u0627\u0644\u0641\u0642\u0631\u0627\u0621. \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a\u060c \u0643\u0645\u0627 \u0623\u0635\u0631\u060c \u0623\u0646 \u0627\u0644\u0623\u062b\u0631\u064a\u0627\u0621 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u0627\u0647\u0645\u0648\u0627 \u0641\u064a \u0627\u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645. \u0643\u062c\u0632\u0621 \u0645\u0646 \u0631\u0633\u0627\u0644\u062a\u0647 \u0627\u0644\u0634\u0627\u0645\u0644\u0629\u060c \u062c\u0627\u062f\u0644 \u0636\u062f \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0647\u064a \u0642\u0636\u0627\u064a\u0627 \u062c\u0639\u0644\u0647\u0627 \u0642\u0627\u062f\u0629 \u0648\u0645\u0646\u0638\u0645\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 \u0623\u062e\u0631\u0649 \u0623\u064a\u0636\u064b\u0627 \u0623\u0648\u0644\u0648\u064a\u0629. \u0628\u064a\u0646\u0645\u0627 \u0646\u0631\u0627\u0642\u0628 \u0627\u0644\u062f\u062e\u0627\u0646 \u0627\u0644\u0623\u0628\u064a\u0636\u060c \u064a\u062c\u062f\u0631 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0639\u0646\u064a\u0647 \u0630\u0644\u0643 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/a>.<\/p>\n \u0623\u0642\u0631\u0628 \u0642\u0644\u064a\u0644\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0648\u0637\u0646\u060c \u0646\u0634\u0631\u062a Forbes<\/em> \u0623\u0648\u0644 \u0642\u0627\u0626\u0645\u0629 \u0644\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0644\u0627\u0642 \u0644\u0623\u0641\u0636\u0644 \u0645\u062d\u0627\u0633\u0628\u064a CPA \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0629. \u0625\u0646\u0647 \u062a\u0643\u0645\u0644\u0629 \u0644\u0642\u0627\u0626\u0645\u0629 Forbes Top 200 CPAs \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629 \u0644\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f 1,000 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0645\u062d\u0627\u0633\u0628\u064a CPA \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u062e\u0645\u0633\u064a\u0646.<\/p>\n \u0648\u0623\u062e\u064a\u0631\u064b\u0627\u060c \u0635\u064f\u062f\u0645 \u0627\u0628\u0646\u064a \u0645\u0624\u062e\u0631\u064b\u0627 \u0639\u0646\u062f\u0645\u0627 \u0639\u0644\u0645 \u0623\u0646\u0646\u064a \u0643\u062a\u0628\u062a\u060c \u0645\u0646\u0630 \u0633\u0646\u0648\u0627\u062a\u060c \u0639\u0646 \u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0623\u062d\u062f \u0623\u0641\u0644\u0627\u0645\u0647 \u0627\u0644\u0645\u0641\u0636\u0644\u0629\u060c “Ratatouille”. \u0643\u0627\u0646 \u0630\u0644\u0643 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0633\u0644\u0633\u0644\u0629 \u0642\u0645\u062a \u0641\u064a\u0647\u0627 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0623\u0641\u0644\u0627\u0645 \u0627\u0644\u062a\u064a \u0623\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0631\u0627\u0621 – \u0648\u0634\u0645\u0644\u062a “Trading Places” \u0648 “Blow” \u0648 “Casablanca”. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u0644 \u0641\u064a\u0644\u0645\u060c \u0631\u0643\u0632\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u062d\u0628\u0643\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0643\u064a\u0641 \u0633\u062a\u0644\u0639\u0628 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u062a\u062e\u0630\u062a\u0647\u0627 \u0627\u0644\u0634\u062e\u0635\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629\u060c \u0648\u062a\u0646\u0627\u0648\u0644\u062a \u0642\u0636\u0627\u064a\u0627 \u0645\u062b\u0644 \u0627\u0641\u062a\u0631\u0627\u0636 \u0627\u0644\u0648\u0641\u0627\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a. \u0644\u0642\u062f \u0643\u0627\u0646 \u0645\u0645\u062a\u0639\u064b\u0627 \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0644\u0630\u0644\u0643 \u0623\u0646\u0627 \u0623\u0639\u0648\u062f \u0625\u0644\u064a\u0647 \u062a\u062f\u0631\u064a\u062c\u064a\u064b\u0627 \u0644\u0635\u064a\u0641 2025. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u064a\u0643 \u0641\u064a\u0644\u0645 \u0644\u0645\u0631\u0627\u062c\u0639\u062a\u0647 – \u062e\u0627\u0635\u0629 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0644\u0645\u0633\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u062c\u0631\u064a\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u064a\u0631\u0629 \u0644\u0644\u0627\u0647\u062a\u0645\u0627\u0645 – \u0641\u0623\u0631\u0633\u0644 \u0644\u064a \u0628\u0631\u064a\u062f\u064b\u0627 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u064b\u0627 (kerb@forbes.com) \u0644\u0644\u0646\u0638\u0631 \u0641\u064a\u0647.<\/p>\n \u062a\u062d\u0630\u064a\u0631 \u0633\u0631\u064a\u0639: \u0644\u0646 \u0623\u0641\u0639\u0644 \u0623\u064a \u0634\u064a\u0621 \u0641\u0627\u062d\u0634 \u0644\u0644\u063a\u0627\u064a\u0629 \u0644\u0623\u0646 \u0645\u0631\u0627\u062c\u0639\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0622\u0645\u0646\u0629 \u0644\u0644\u0639\u0645\u0644 (\u0623\u064a\u0636\u064b\u0627\u060c \u0642\u062f \u062a\u0642\u0631\u0623 \u0648\u0627\u0644\u062f\u062a\u064a). \u0623\u0646\u0627 \u0644\u0633\u062a \u0645\u0646 \u0645\u062d\u0628\u064a \u0627\u0644\u0623\u0641\u0644\u0627\u0645 \u0627\u0644\u0639\u0646\u064a\u0641\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0644\u0623\u0646\u0646\u064a \u0634\u062f\u064a\u062f \u0627\u0644\u062d\u0633\u0627\u0633\u064a\u0629 – \u0648\u0642\u0637\u0629 \u062e\u0627\u0626\u0641\u0629. \u0648\u0644\u0643\u0646 \u0628\u062e\u0644\u0627\u0641 \u0630\u0644\u0643\u060c \u064a\u0633\u0639\u062f\u0646\u064a \u062a\u0644\u0642\u064a \u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a\u0643\u0645\u060c \u0644\u0630\u0627 \u0631\u0634\u062d\u0648\u0627 \u0628\u0639\u064a\u062f\u064b\u0627. \u0622\u0645\u0644 \u0623\u0646 \u062a\u062c\u062f\u0648\u0627 \u0627\u0644\u0645\u064a\u0632\u0629 \u0645\u0645\u062a\u0639\u0629 \u0648\u063a\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u0645\u0631\u062d\u0628\u064b\u0627 \u0628\u0643\u0645 \u0641\u064a (\u062a\u0642\u0631\u064a\u0628\u064b\u0627) \u0627\u0644\u0635\u064a\u0641!<\/p>\n \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u060c \u0633\u0623\u0644 \u0623\u062d\u062f \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628:<\/p>\n \u0644\u064a\u0633 \u0644\u062f\u064a \u0627\u0644\u0645\u0627\u0644 \u0644\u062f\u0641\u0639 \u0642\u0631\u0648\u0636 \u0627\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u060c \u0644\u0630\u0644\u0643 \u0644\u0645 \u0623\u0643\u0646 \u0623\u062f\u0641\u0639\u0647\u0627. \u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u0639\u0646\u064a\u0647 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u062d\u0635\u064a\u0644 \u0642\u0631\u0648\u0636 \u0627\u0644\u0637\u0644\u0627\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u061f<\/em><\/p>\n \u0623\u0639\u0644\u0646\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0645\u0624\u062e\u0631\u064b\u0627 \u0623\u0646\u0647\u0627 \u0633\u062a\u0633\u062a\u0623\u0646\u0641 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 5 \u0645\u0627\u064a\u0648. \u0644\u0645 \u062a\u0642\u0645 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0628\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0645\u0646\u0630 \u0639\u0627\u0645 2020 \u0628\u0633\u0628\u0628 \u0627\u0644\u062c\u0627\u0626\u062d\u0629.<\/p>\n \u0644\u0623\u063a\u0631\u0627\u0636 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u060c \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u0631\u0648\u0636 \u0641\u064a \u0648\u0636\u0639 \u0627\u0644\u062a\u0639\u062b\u0631 \u0647\u064a \u062a\u0644\u0643 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u062a\u0645 \u0633\u062f\u0627\u062f\u0647\u0627 \u0644\u0645\u062f\u0629 270 \u064a\u0648\u0645\u064b\u0627\u060c \u0623\u0648 \u062d\u0648\u0627\u0644\u064a \u062a\u0633\u0639\u0629 \u0623\u0634\u0647\u0631. \u062a\u0634\u064a\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062e\u0645\u0633\u0629 \u0645\u0644\u0627\u064a\u064a\u0646 \u0645\u0642\u062a\u0631\u0636 \u0644\u0645 \u064a\u0633\u062f\u062f\u0648\u0627 \u062f\u0641\u0639\u0629 \u0634\u0647\u0631\u064a\u0629 \u0645\u0646\u0630 \u0623\u0643\u062b\u0631 \u0645\u0646 360 \u064a\u0648\u0645\u064b\u0627\u060c \u0648\u0623\u0646 4 \u0645\u0644\u0627\u064a\u064a\u0646 \u0645\u0642\u062a\u0631\u0636 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0645\u062a\u0623\u062e\u0631\u0629 \u0645\u0646 \u0627\u0644\u062a\u0639\u062b\u0631 (91-180 \u064a\u0648\u0645\u064b\u0627). \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 10 \u0645\u0644\u0627\u064a\u064a\u0646 \u0645\u0642\u062a\u0631\u0636 \u0645\u062a\u0639\u062b\u0631\u064a\u0646 \u0641\u064a \u063a\u0636\u0648\u0646 \u0628\u0636\u0639\u0629 \u0623\u0634\u0647\u0631. *\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u062a\u0639\u0643\u0633 \u062d\u062c\u0645 \u0627\u0644\u062a\u062d\u062f\u064a \u0627\u0644\u0630\u064a \u064a\u0648\u0627\u062c\u0647\u0647 \u0627\u0644\u0645\u0642\u062a\u0631\u0636\u0648\u0646 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629.*<\/p>\n \u0643\u062c\u0632\u0621 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u060c \u0633\u064a\u0633\u062a\u0623\u0646\u0641 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0639\u0648\u0646\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0644\u0637\u0644\u0627\u0628 (FSA) \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0644\u0644\u062a\u0639\u0648\u064a\u0636 (TOP) \u0641\u064a 5 \u0645\u0627\u064a\u0648.<\/p>\n \u0625\u0644\u064a\u0643 \u0643\u064a\u0641 \u062a\u062f\u062e\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0641\u064a \u0627\u0644\u0635\u0648\u0631\u0629. \u0625\u0630\u0627 \u0644\u0645 \u062a\u062f\u0641\u0639 \u062f\u064a\u0646\u0643\u060c \u064a\u0645\u0643\u0646 \u062a\u062d\u0648\u064a\u0644\u0647 \u0625\u0644\u0649 TOP\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0646 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062d\u062c\u0628 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0645\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0642\u062f \u064a\u0634\u0627\u0631 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0627\u0633\u0645 \u062a\u0639\u0648\u064a\u0636 \u0627\u0644\u062f\u0641\u0639\u0629 \u0623\u0648 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u062a\u0639\u0648\u064a\u0636. \u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0627\u0633\u062a\u064a\u0644\u0627\u0621 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0635\u0644 \u0625\u0644\u0649 100\u066a \u0645\u0646 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u0637\u0641\u0644\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0629\u060c \u0648\u062f\u064a\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0636\u062f \u0627\u0644\u0628\u0637\u0627\u0644\u0629. *\u064a\u064f\u0639\u062f \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0644\u0644\u062a\u0639\u0648\u064a\u0636 (TOP) \u0622\u0644\u064a\u0629 \u0642\u0648\u064a\u0629 \u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629.*<\/p>\n (\u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0627\u0633\u062a\u064a\u0644\u0627\u0621 \u0639\u0644\u0649 \u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0644\u0644\u0633\u0643\u0643 \u0627\u0644\u062d\u062f\u064a\u062f\u064a\u0629 \u0644\u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 – \u0648\u0644\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0627\u062a \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 15\u066a \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627. \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u064a\u0644\u0627\u0621 \u0639\u0644\u064a\u0647\u0627 \u0643\u0644\u064a\u064b\u0627 \u0623\u0648 \u062c\u0632\u0626\u064a\u064b\u0627\u060c \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639\u060c \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u0641\u0631\u060c \u0648\u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062c\u064a\u0634)\u060c \u0648\u062a\u0642\u0627\u0639\u062f \u0645\u0643\u062a\u0628 \u0625\u062f\u0627\u0631\u0629 \u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0629.)<\/p>\n \u0633\u064a\u0628\u0642\u0649 \u062f\u064a\u0646\u0643 \u0641\u064a \u0642\u0627\u0639\u062f\u0629 \u0628\u064a\u0627\u0646\u0627\u062a TOP \u062d\u062a\u0649 \u062a\u062e\u0628\u0631 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 TOP \u0628\u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u062a\u062d\u0635\u064a\u0644\u0647. \u064a\u062d\u062f\u062b \u0647\u0630\u0627 \u0639\u0627\u062f\u0629\u064b \u0628\u0645\u062c\u0631\u062f \u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0646 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0623\u0648 \u064a\u062e\u0636\u0639 \u0644\u0648\u0642\u0641 \u0627\u0644\u0625\u0641\u0644\u0627\u0633\u060c \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0623\u0633\u0628\u0627\u0628 \u0623\u062e\u0631\u0649 \u0644\u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0645\u0624\u0642\u062a\u064b\u0627 \u0623\u0648 \u0625\u064a\u0642\u0627\u0641\u0647.<\/p>\n \u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062f\u0641\u0639 \u0642\u0631\u0648\u0636 \u0627\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u060c \u0641\u0644\u0627 \u062a\u062a\u0635\u0644 \u0628\u0640 IRS – \u0641\u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0644\u0627 \u064a\u0645\u0643\u0646\u0647\u0627 \u0645\u0633\u0627\u0639\u062f\u062a\u0643. \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u064f\u0642\u0631\u0636 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u0637\u0629 \u0633\u062f\u0627\u062f\u060c \u0623\u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0625\u0639\u0627\u062f\u0629 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0642\u0631\u0636\u060c \u0623\u0648 \u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u062e\u064a\u0627\u0631\u0627\u062a \u0623\u062e\u0631\u0649. *\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0645\u0628\u0643\u0631 \u0645\u0639 \u0627\u0644\u0645\u064f\u0642\u0631\u0636 \u0647\u0648 \u0627\u0644\u0645\u0641\u062a\u0627\u062d \u0644\u062a\u062c\u0646\u0628 \u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u062a\u0639\u062b\u0631.*<\/p>\n \u062d\u0638\u0627 \u0633\u0639\u064a\u062f\u0627!<\/p>\n \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u064a\u0634\u0643\u0644 \u0645\u0635\u062f\u0631 \u0642\u0644\u0642 \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646. \u0623\u0634\u0627\u0631 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u062d\u062f\u064a\u062b \u0623\u062c\u0631\u062a\u0647 \u0645\u0624\u0633\u0633\u0629 \u063a\u0627\u0644\u0648\u0628<\/a> \u0625\u0644\u0649 \u0623\u0646\u0647 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629\u060c \u0627\u0632\u062f\u0627\u062f \u0627\u0644\u0642\u0644\u0642 \u0627\u0644\u0639\u0627\u0645 \u0628\u0634\u0623\u0646 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638\u060c \u062d\u064a\u062b \u0633\u062c\u0644 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0623\u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0644\u0647 \u0645\u0646\u0630 15 \u0639\u0627\u0645\u064b\u0627. \u0648\u0648\u0641\u0642\u064b\u0627 \u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639\u060c \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u062e\u0627\u0648\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f (60\u066a \u0642\u0644\u0642\u0648\u0646 \u0644\u0644\u063a\u0627\u064a\u0629)\u060c \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 (59\u066a)\u060c \u0648\u0627\u0644\u062a\u0636\u062e\u0645 (56\u066a)\u060c \u0648\u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0648\u0639\u062c\u0632 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 (53\u066a)\u060c \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (52\u066a). *\u064a\u0639\u0643\u0633 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0645\u062e\u0627\u0648\u0641 \u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644.*<\/p>\n \u0623\u062d\u062f \u0623\u0633\u0628\u0627\u0628 \u0647\u0630\u0627 \u0627\u0644\u0642\u0644\u0642 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c \u0648\u0644\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0642\u0644\u0642 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0643.<\/p>\n \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0645\u0646 \u0627\u0644\u0645\u0641\u062a\u0631\u0636 \u0623\u0646 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u062d\u062a\u0649 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u062c\u0648\u062f \u0639\u062c\u0632 \u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0642\u0631 \u0627\u0644\u0643\u0648\u0646\u062c\u0631\u0633 \u0645\u064a\u0632\u0627\u0646\u064a\u0629. \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628 \u0633\u062a\u0633\u0645\u0639 \u0623\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u062a\u0633\u0645\u0649 “\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a”. \u062a\u062b\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0643\u0644\u0645\u0629 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0637\u0641\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u0628\u0628\u0633\u0627\u0637\u0629 \u062a\u0639\u0646\u064a \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644\u0627\u0631\u0627\u062a \u0644\u064a\u0633\u062a \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0644\u0623\u0646\u0647\u0627 \u0646\u0641\u0642\u0627\u062a \u0625\u0644\u0632\u0627\u0645\u064a\u0629. *\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a \u0647\u064a \u0628\u0631\u0627\u0645\u062c \u0645\u0645\u0648\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629.*<\/p>\n \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0635\u0639\u0628\u061f \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a – \u0645\u062b\u0644 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a \u0647\u0630\u0647 – \u0623\u063a\u0644\u0649 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a.<\/p>\n \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 Medicare \u0647\u0645\u0627 \u0645\u062b\u0627\u0644\u0627\u0646 \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a \u0630\u0627\u062a \u0645\u0635\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u0645\u062e\u0635\u0635 – \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u064a \u0646\u062f\u0641\u0639\u0647\u0627 (\u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0644\u062d\u0633\u0627\u0628\u0647\u0645 \u0627\u0644\u062e\u0627\u0635) \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u062a\u0634\u0643\u0644 “\u0635\u0646\u062f\u0648\u0642\u064b\u0627 \u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u064b\u0627”. \u0645\u062b\u0644 \u0627\u0644\u0648\u062f\u064a\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0641\u0625\u0646 \u0645\u0633\u0627\u0647\u0645\u0627\u062a\u0643 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0627 \u062a\u062c\u0644\u0633 \u0641\u064a \u0642\u0628\u0648 \u0641\u064a \u0627\u0646\u062a\u0638\u0627\u0631 \u0645\u0637\u0627\u0644\u0628\u062a\u0643 \u0628\u0647\u0627. \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0645\u0648\u0627\u0644\u0643 \u0644\u062f\u0641\u0639 \u0645\u0632\u0627\u064a\u0627 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0622\u062e\u0631\u064a\u0646\u060c \u0648\u0633\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u062f\u0641\u0639 \u0645\u0632\u0627\u064a\u0627\u0643 – \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0623\u0645\u0644. \u0627\u0644\u0645\u0634\u0643\u0644\u0629\u061f \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0622\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062f\u062e\u0644\u0647 – \u0648\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0645\u0646\u0630 \u0639\u0627\u0645 2021. *\u064a\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0639\u062c\u0632 \u0639\u0644\u0627\u0645\u0629 \u062d\u0645\u0631\u0627\u0621 \u062a\u062a\u0637\u0644\u0628 \u0627\u062a\u062e\u0627\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0635\u062d\u064a\u062d\u064a\u0629.*<\/p>\n \u064a\u062a\u0648\u0642\u0639 \u0627\u0644\u0623\u0645\u0646\u0627\u0621 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 – \u062a\u0630\u0643\u0631 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0635\u0646\u062f\u0648\u0642\u064b\u0627 \u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u064b\u0627 – \u062f\u0641\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0623\u0635\u0648\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062e\u0632\u0627\u0646\u0629 \u062d\u062a\u0649 \u0639\u0627\u0645 2035. \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0630\u064a \u0633\u062a\u0646\u0641\u062f \u0641\u064a\u0647 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a \u062f\u0648\u0646 \u0623\u064a \u0625\u062c\u0631\u0627\u0621 \u0622\u062e\u0631. \u0645\u0627\u0630\u0627 \u0633\u064a\u062d\u062f\u062b \u0628\u0639\u062f \u0630\u0644\u0643\u061f \u062a\u0630\u0643\u0631 \u0623\u0646 \u0627\u0644\u0639\u0645\u0627\u0644 \u0645\u0627 \u0632\u0627\u0644\u0648\u0627 \u064a\u062f\u0641\u0639\u0648\u0646 \u0623\u062b\u0646\u0627\u0621 \u062a\u0642\u062f\u0645\u0646\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0633\u062a\u0643\u0648\u0646 \u0643\u0627\u0641\u064a\u0629 \u0641\u0642\u0637 \u0644\u062f\u0641\u0639 \u062d\u0648\u0627\u0644\u064a \u062b\u0644\u0627\u062b\u0629 \u0623\u0631\u0628\u0627\u0639 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u062d\u062a\u0649 \u0639\u0627\u0645 2098.<\/p>\n \u0647\u0646\u0627\u0643 \u0645\u0634\u0643\u0644\u0629 \u0645\u0645\u0627\u062b\u0644\u0629 \u0645\u0639 Medicare \u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0644\u0643\u0644 \u0645\u0633\u062a\u0641\u064a\u062f \u0633\u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0639 \u062a\u0642\u062f\u0645 \u0627\u0644\u0633\u0643\u0627\u0646 \u0641\u064a \u0627\u0644\u0639\u0645\u0631 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629\u060c \u0633\u062a\u0632\u062f\u0627\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0640 Medicare. \u0627\u0644\u0646\u062a\u064a\u062c\u0629\u061f \u064a\u062a\u0648\u0642\u0639 \u0627\u0644\u0623\u0645\u0646\u0627\u0621 \u0623\u0646 \u064a\u0648\u0627\u062c\u0647 Medicare \u0646\u0642\u0635\u064b\u0627 \u0645\u0627\u0644\u064a\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627. *\u064a\u062a\u0637\u0644\u0628 \u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 Medicare \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0647\u064a\u0643\u0644\u064a\u0629.*<\/p>\n \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0645\u0644\u0627\u0621\u0629 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629 \u0644\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 Medicare\u060c \u064a\u062c\u0628 \u0625\u062c\u0631\u0627\u0621 \u062a\u063a\u064a\u064a\u0631\u0627\u062a. \u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0637\u0631\u0642 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0630\u0644\u0643\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0632\u064a\u0627\u062f\u0629 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u062e\u0641\u0636 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0634\u0629\u060c \u0648\u0631\u0641\u0639 \u0623\u0639\u0645\u0627\u0631 \u0627\u0644\u0623\u0647\u0644\u064a\u0629\u060c \u0648\u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u0627\u064a\u0627. \u0643\u0645\u0627 \u064a\u0645\u0643\u0646\u0643 \u0623\u0646 \u062a\u062a\u062e\u064a\u0644\u060c \u0644\u0627 \u064a\u0648\u062c\u062f \u0623\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0634\u0627\u0626\u0639\u064b\u0627 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635. *\u062a\u062a\u0637\u0644\u0628 \u0645\u0639\u0627\u0644\u062c\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0633\u064a\u0627\u0633\u064a\u0629 \u0635\u0639\u0628\u0629.*<\/p>\n \u0647\u0630\u0647 \u0644\u064a\u0633\u062a \u0645\u0634\u0627\u0643\u0644 \u0635\u063a\u064a\u0631\u0629. \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a \u0647\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0647\u0645 \u0645\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629. \u064a\u0634\u0643\u0644 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 Medicare \u0648 Medicaid \u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 \u0646\u0635\u0641 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0628\u062a\u0643\u0644\u0641\u0629 \u0628\u0627\u0647\u0638\u0629 \u062a\u0628\u0644\u063a 2.7 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631. \u0633\u064a\u0643\u0648\u0646 \u0644\u062e\u0641\u0636 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u062a\u0643\u0644\u0641\u0629 – \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629.<\/p>\n \u062a\u062a\u0645\u064a\u0632 \u0627\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c\u0647\u0627 \u0648\u0634\u062d\u0646\u0647\u0627 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629.<\/p>\n \u0639\u0646\u062f\u0645\u0627 \u0623\u0639\u0644\u0646 \u0627\u0644\u0631\u0626\u064a\u0633 \u062a\u0631\u0627\u0645\u0628 \u0639\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629\u060c \u0648\u062e\u0627\u0635\u0629 \u062a\u0644\u0643 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u0635\u064a\u0646\u060c \u0631\u0643\u0632\u062a \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u062f\u0627\u0626\u0645\u064b\u0627 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u062a \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629. \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u062d\u062f\u0629 \u0642\u062f \u062a\u062a\u0623\u062b\u0631 \u063a\u0627\u0628\u062a \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a: \u0627\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 (Fast Fashion).<\/p>\n \u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0625\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0644\u0645\u0644\u0627\u0628\u0633 \u0627\u0644\u0631\u062e\u064a\u0635\u0629 \u0648\u0627\u0644\u0639\u0635\u0631\u064a\u0629. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0633\u0644\u0628\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0628\u064a\u0626\u064a \u0627\u0644\u0643\u0628\u064a\u0631\u060c \u062a\u0631\u0648\u062c \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0644\u0641\u0632\u064a\u0648\u0646\u064a\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0644\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629. \u0631\u0628\u0645\u0627 \u062a\u0643\u0648\u0646 \u0642\u062f \u0627\u0634\u062a\u0631\u064a\u062a \u0642\u0637\u0639\u0629 \u0623\u0632\u064a\u0627\u0621 \u0633\u0631\u064a\u0639\u0629 – \u0623\u0648 \u0641\u0643\u0631\u062a \u0641\u064a \u0630\u0644\u0643 – \u0628\u0639\u062f \u0631\u0624\u064a\u0629 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0643 “\u0634\u0631\u0627\u0621\u0647\u0627 \u0628\u0633\u0639\u0631 \u0623\u0642\u0644” \u0623\u0648 “\u0627\u0642\u062a\u0628\u0627\u0633 \u0627\u0644\u0645\u0638\u0647\u0631” \u0645\u0646 \u0623\u062d\u062f \u0627\u0644\u0645\u0634\u0627\u0647\u064a\u0631. \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u063a\u064a\u0631 \u0645\u062f\u0631\u0643 \u0644\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062e\u0641\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0639 \u0645\u0639\u0638\u0645 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0628\u062b\u0645\u0646 \u0628\u062e\u0633 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0623\u062e\u0631\u0649 \u0648\u0634\u062d\u0646\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u0625\u0630\u0627 \u062a\u0645 \u0625\u0631\u0633\u0627\u0644\u0647\u0627 \u0641\u064a \u0639\u0628\u0648\u0627\u062a \u0623\u0635\u063a\u0631\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u062d\u0635\u0644 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0637\u0631\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0646 800 \u062f\u0648\u0644\u0627\u0631 \u062a\u0642\u0644\u064a\u062f\u064a\u064b\u0627 \u0643\u0627\u0646\u062a \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a\u060c \u0648\u0647\u0648 \u062b\u063a\u0631\u0629 \u062a\u0648\u0635\u0641 \u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 *de minimis*.<\/p>\n \u0641\u064a \u0623\u0645\u0631 \u062a\u0646\u0641\u064a\u0630\u064a \u0628\u062a\u0627\u0631\u064a\u062e 2 \u0623\u0628\u0631\u064a\u0644\u060c \u0623\u0639\u0644\u0646 \u062a\u0631\u0627\u0645\u0628 \u0623\u0646 \u0627\u0644\u0637\u0631\u0648\u062f \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0646 800 \u062f\u0648\u0644\u0627\u0631 \u0633\u062a\u062e\u0636\u0639 \u0644\u062d\u062f \u0623\u062f\u0646\u0649 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a\u060c \u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u0631\u0633\u0648\u0645 \u062b\u0627\u0628\u062a\u0629 \u0642\u062f\u0631\u0647\u0627 25 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0644\u0643\u0644 \u0645\u0627\u062f\u0629 \u0628\u0631\u064a\u062f\u064a\u0629 \u0623\u0648 30\u066a \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0628\u0631\u064a\u062f\u064a\u0629 – \u0641\u064a \u064a\u0648\u0646\u064a\u0648\u060c \u0633\u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0627\u0628\u062a \u0625\u0644\u0649 50 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0648\u0644\u0643\u0646 \u0633\u064a\u0628\u0642\u0649 \u0631\u0642\u0645 30\u066a \u0643\u0645\u0627 \u0647\u0648.<\/p>\n \u062b\u0645\u060c \u0641\u064a 8 \u0623\u0628\u0631\u064a\u0644\u060c \u0623\u0639\u0644\u0646 \u062a\u0631\u0627\u0645\u0628 \u0623\u0646\u0647 \u0633\u064a\u0636\u0627\u0639\u0641 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u062b\u0644\u0627\u062b \u0645\u0631\u0627\u062a. \u0648\u0633\u062a\u062e\u0636\u0639 \u0646\u0641\u0633 \u0627\u0644\u062d\u0632\u0645 \u0644\u0631\u0633\u0648\u0645 \u062b\u0627\u0628\u062a\u0629 \u0642\u062f\u0631\u0647\u0627 75 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0644\u0643\u0644 \u0645\u0627\u062f\u0629 \u0628\u0631\u064a\u062f\u064a\u0629 \u0623\u0648 90\u066a \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0628\u0631\u064a\u062f\u064a\u0629 – \u0641\u064a \u064a\u0648\u0646\u064a\u0648\u060c \u0633\u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062b\u0627\u0628\u062a \u0625\u0644\u0649 150 \u062f\u0648\u0644\u0627\u0631\u064b\u0627\u060c \u0644\u0643\u0646 \u0627\u0644\u0631\u0642\u0645 90\u066a \u0633\u064a\u0628\u0642\u0649 \u0643\u0645\u0627 \u0647\u0648.<\/p>\n \u0641\u064a 9 \u0623\u0628\u0631\u064a\u0644\u060c \u0632\u0627\u062f \u062a\u0631\u0627\u0645\u0628 \u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0645\u0631\u0629 \u0623\u062e\u0631\u0649. \u0627\u0644\u0622\u0646\u060c \u0633\u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0631\u0642\u0645 90\u066a \u0625\u0644\u0649 120\u066a\u060c \u0648\u0633\u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062b\u0627\u0628\u062a \u0625\u0644\u0649 100 \u062f\u0648\u0644\u0627\u0631 \u0644\u0643\u0644 \u0645\u0627\u062f\u0629 \u0628\u0631\u064a\u062f\u064a\u0629 – \u0641\u064a \u064a\u0648\u0646\u064a\u0648\u060c \u0633\u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062b\u0627\u0628\u062a \u0625\u0644\u0649 200 \u062f\u0648\u0644\u0627\u0631.<\/p>\n \u062a\u0643\u0645\u0646 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0634\u0631\u0639\u064a\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646 \u0641\u064a \u0623\u0646 \u0627\u0644\u0628\u0644\u0627\u062f \u062a\u062a\u0644\u0642\u0649 \u0643\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0633\u0644\u0639. \u0648\u0648\u062c\u062f \u062a\u0642\u0631\u064a\u0631 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u062d\u0632\u0628 \u0627\u0644\u0634\u064a\u0648\u0639\u064a \u0627\u0644\u0635\u064a\u0646\u064a \u0623\u0646 \u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 30\u066a \u0645\u0646 \u0634\u062d\u0646\u0627\u062a *de minimis* \u062a\u0623\u062a\u064a \u0645\u0646 Shein \u0648 Temu – \u0648\u0647\u0645\u0627 \u0645\u0646 \u0645\u0632\u0648\u062f\u064a \u0627\u0644\u0623\u0632\u064a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0639\u0629. \u0648\u0644\u0648\u0636\u0639 \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u062a\u0644\u0642\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0639\u0627\u0645 2024 \u0623\u0643\u062b\u0631 \u0645\u0646 1.36 \u0645\u0644\u064a\u0627\u0631 \u0634\u062d\u0646\u0629 *de minimis*. \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 30\u066a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u0648\u062f \u0642\u0627\u062f\u0645\u064b\u0627 \u0645\u0646 Shein \u0648 Temu\u060c \u0641\u0642\u062f \u0623\u0631\u0633\u0644\u0648\u0627 \u062d\u0648\u0627\u0644\u064a 408 \u0645\u0644\u064a\u0648\u0646 \u0637\u0631\u062f \u0625\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0627\u0645.<\/p>\n \u0633\u062a\u0643\u0648\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0632\u0645 \u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0644\u0643\u0646 \u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0642\u062f \u064a\u0645\u062b\u0644 \u062a\u062d\u062f\u064a\u064b\u0627. \u0623\u062d\u062f \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u0623\u062f\u062a \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0647\u0648 \u062a\u0633\u0647\u064a\u0644 \u062a\u062f\u0641\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0646\u0634\u063a\u0627\u0644 \u0628\u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0627\u0644\u0635\u063a\u064a\u0631\u0629. \u0648\u0644\u0643\u0646 \u0627\u062a\u0636\u062d \u0623\u0646 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0643\u0628\u064a\u0631\u0629 \u062c\u062f\u064b\u0627 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639.<\/p>\n \ud83d\udcc5 1 \u0645\u0627\u064a\u0648 2025:<\/strong> \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0623\u0644\u0627\u0628\u0627\u0645\u0627 \u0648\u062c\u0648\u0631\u062c\u064a\u0627 \u0648\u0643\u0627\u0631\u0648\u0644\u064a\u0646\u0627 \u0627\u0644\u0634\u0645\u0627\u0644\u064a\u0629 \u0648\u0643\u0627\u0631\u0648\u0644\u064a\u0646\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u0648\u0623\u062c\u0632\u0627\u0621 \u0645\u0646 \u0641\u0644\u0648\u0631\u064a\u062f\u0627 \u0648\u062a\u064a\u0646\u064a\u0633\u064a \u0648\u0641\u064a\u0631\u062c\u064a\u0646\u064a\u0627 \u0627\u0644\u0645\u062a\u0623\u062b\u0631\u0629 \u0628\u0627\u0644\u0639\u0648\u0627\u0635\u0641 \u0627\u0644\u0634\u062f\u064a\u062f\u0629 \u0648\u0627\u0644\u0641\u064a\u0636\u0627\u0646\u0627\u062a \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0625\u0639\u0635\u0627\u0631 \u0647\u064a\u0644\u064a\u0646 (\u2606) \u0648 \u0625\u0639\u0635\u0627\u0631 \u0645\u064a\u0644\u062a\u0648\u0646<\/a>. *\u064a\u0631\u062c\u0649 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (IRS) \u0642\u062f \u0645\u062f\u062f\u062a \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u062a\u0636\u0631\u0631\u064a\u0646 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0643\u0648\u0627\u0631\u062b.*<\/p>\n \ud83d\udcc5 16 \u064a\u0648\u0646\u064a\u0648 2025:<\/strong> \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u064a\u0634\u0648\u0646 \u0648\u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0639\u0627\u0645 2024 \u0648\u062f\u0641\u0639 \u0623\u064a \u0636\u0631\u0627\u0626\u0628 \u0645\u0633\u062a\u062d\u0642\u0629. *\u064a\u0646\u0635\u062d \u0628\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.*<\/p>\n \ud83d\udcc5 30 \u0633\u0628\u062a\u0645\u0628\u0631 2025:<\/strong> \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062b\u0631\u0629<\/a> \u0628\u0627\u0644\u0647\u062c\u0645\u0627\u062a \u0627\u0644\u0625\u0631\u0647\u0627\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u0625\u0633\u0631\u0627\u0626\u064a\u0644. *\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u062a\u0636\u0631\u0631\u064a\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (IRS) \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0643\u0648\u0627\u0631\u062b.*<\/p>\n \ud83d\udcc5 15 \u0623\u0643\u062a\u0648\u0628\u0631 2025:<\/strong> \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062b\u0631\u0629 \u0628\u0627\u0644\u062d\u0631\u0627\u0626\u0642 \u0648\u0627\u0644\u0631\u064a\u0627\u062d \u0627\u0644\u0639\u0627\u062a\u064a\u0629 \u0641\u064a \u062c\u0646\u0648\u0628 \u0643\u0627\u0644\u064a\u0641\u0648\u0631\u0646\u064a\u0627<\/a> \u0627\u0644\u062a\u064a \u0628\u062f\u0623\u062a \u0641\u064a 7 \u064a\u0646\u0627\u064a\u0631 2025. *\u064a\u0646\u0635\u062d \u0628\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0643\u0648\u0627\u0631\u062b.*<\/p>\n \ud83d\udcc5 3 \u0646\u0648\u0641\u0645\u0628\u0631 2025:<\/strong> \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062b\u0631\u0629 \u0628\u0627\u0644\u0639\u0648\u0627\u0635\u0641 \u0641\u064a \u0623\u0631\u0643\u0646\u0633\u0627\u0633<\/a> \u0648 \u062a\u064a\u0646\u064a\u0633\u064a<\/a> \u0627\u0644\u062a\u064a \u0628\u062f\u0623\u062a \u0641\u064a 2 \u0623\u0628\u0631\u064a\u0644 2025. *\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u062a\u0636\u0631\u0631\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0645\u062f\u064a\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629.*<\/p>\n \ud83d\udcc5 8-10 \u0645\u0627\u064a\u0648 2025.<\/strong> \u0627\u062c\u062a\u0645\u0627\u0639 \u0645\u0627\u064a\u0648 \u0644\u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629. Marriott Marquis Washington, DC. \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0637\u0644\u0648\u0628<\/a>.<\/p>\n \ud83d\udcc5 13-14 \u0645\u0627\u064a\u0648 2025.<\/strong> \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0627\u0644\u0645\u0633\u062c\u0644\u064a\u0646 2025 Capitol Hill Fly-In\u060c \u0648\u0627\u0634\u0646\u0637\u0646 \u0627\u0644\u0639\u0627\u0635\u0645\u0629. \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0637\u0644\u0648\u0628<\/a> (\u0623\u0639\u0636\u0627\u0621 NAEA \u0641\u0642\u0637).<\/p>\n \ud83d\udcc5 16-19 \u064a\u0648\u0646\u064a\u0648 2025<\/strong>. \u0645\u0647\u0631\u062c\u0627\u0646 Latino Tax Fest. \u0641\u0646\u062f\u0642 \u0648\u0643\u0627\u0632\u064a\u0646\u0648 MGM Grand\u060c \u0644\u0627\u0633 \u0641\u064a\u063a\u0627\u0633\u060c \u0646\u064a\u0641\u0627\u062f\u0627. \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0637\u0644\u0648\u0628<\/a>.<\/p>\n \ud83d\udcc5 18-19 \u064a\u0648\u0644\u064a\u0648 2025<\/strong>. \u0645\u0639\u062a\u0643\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 “\u0645\u0624\u062a\u0645\u0631 \u0645\u0643\u0627\u0641\u062d\u0629”. \u062f\u0646\u0641\u0631\u060c \u0643\u0648\u0644\u0648\u0631\u0627\u062f\u0648. \u0633\u064a\u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u0627\u062d\u0642\u064b\u0627<\/a>.<\/p>\n \ud83d\udcc5 21-23 \u064a\u0648\u0644\u064a\u0648 2025.<\/strong> \u0627\u0644\u0646\u062f\u0648\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0645\u062d\u062a\u0631\u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 2025\u060c \u0642\u0635\u0631 Caesars\u060c \u0644\u0627\u0633 \u0641\u064a\u063a\u0627\u0633\u060c \u0646\u064a\u0641\u0627\u062f\u0627. \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0637\u0644\u0648\u0628<\/a>.<\/p>\n \u0646\u0634\u0631\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (IRS)<\/strong> \u0646\u0634\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0631\u0642\u0645 2025-18<\/a>. *\u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0634\u0631\u0629 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.*<\/p>\n \u0623\u0639\u0644\u0646\u062a EY<\/strong> \u0639\u0646 \u062a\u0639\u064a\u064a\u0646<\/a> Martin Fiore<\/strong> \u0641\u064a \u0645\u0646\u0635\u0628 \u0646\u0627\u0626\u0628 \u0631\u0626\u064a\u0633 \u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u062a\u064a\u0646\u060c \u0648\u0645\u0642\u0631\u0647 \u0646\u064a\u0648\u064a\u0648\u0631\u0643\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0648\u0644\u064a\u0648 2025. \u064a\u062e\u0644\u0641 Fiore \u0627\u0644\u0633\u064a\u062f Kevin Flynn\u060c \u0627\u0644\u0630\u064a \u0642\u0627\u062f \u0627\u0644\u0642\u0633\u0645 \u0645\u0646\u0630 \u0639\u0627\u0645 2022 \u0648\u064a\u062a\u0642\u0627\u0639\u062f \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0634\u063a\u0644 Fiore \u0633\u0627\u0628\u0642\u064b\u0627 \u0645\u0646\u0635\u0628 \u0646\u0627\u0626\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0640 EY Americas \u2013 \u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0633\u064a\u0634\u0631\u0641 Fiore\u060c \u0645\u0646 \u0645\u0642\u0631\u0647 \u0641\u064a \u0646\u064a\u0648\u064a\u0648\u0631\u0643\u060c \u0639\u0644\u0649 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062c\u0645\u064a\u0639 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0648\u064a\u0642\u0648\u062f \u0641\u0631\u064a\u0642\u064b\u0627 \u064a\u0636\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 18000 \u0634\u062e\u0635 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u062a\u064a\u0646 \u0648\u0625\u0633\u0631\u0627\u0626\u064a\u0644. \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u064a\u064a\u0646 \u0647\u0627\u0645\u064b\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n \u0623\u0639\u0644\u0646\u062a \u0634\u0631\u0643\u0629 Greenberg Traurig, LLP<\/strong> \u0639\u0646 \u0625\u0636\u0627\u0641\u0629<\/a> Michelle Rosenblatt<\/strong> \u0625\u0644\u0649 \u0642\u0633\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0643\u0634\u0631\u064a\u0643. \u062a\u0646\u0636\u0645 Rosenblatt \u0625\u0644\u0649 \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u0648\u0633\u062a\u0646 \u0642\u0627\u062f\u0645\u0629 \u0645\u0646 Jackson Walker LLP\u060c \u0648\u062a\u0631\u0643\u0632 \u0645\u0645\u0627\u0631\u0633\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0630\u0648\u064a \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629. \u064a\u0645\u062b\u0644 \u0647\u0630\u0627 \u0625\u0636\u0627\u0641\u0629 \u0642\u0648\u064a\u0629 \u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n \u0623\u0639\u0644\u0646\u062a \u0634\u0631\u0643\u062a\u0627 Baker Tilly<\/strong> \u0648 Moss Adams<\/strong> \u0639\u0646 \u062e\u0637\u0637 \u0644\u0644\u0627\u0646\u062f\u0645\u0627\u062c<\/a> \u0644\u0625\u0646\u0634\u0627\u0621 \u0633\u0627\u062f\u0633 \u0623\u0643\u0628\u0631 \u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 (CPA) \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629 \u0641\u064a \u064a\u0648\u0646\u064a\u0648. \u0633\u064a\u0639\u0645\u0644 Jeff Ferro\u060c \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0634\u0631\u0643\u0629 Baker Tilly\u060c \u0643\u0631\u0626\u064a\u0633 \u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062f\u0645\u062c\u0629 \u062d\u062a\u0649 \u062a\u0642\u0627\u0639\u062f\u0647\u060c \u0639\u0644\u0649 \u0623\u0646 \u064a\u062a\u0648\u0644\u0649 Eric Miles\u060c \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0627\u0644\u062d\u0627\u0644\u064a \u0644\u0634\u0631\u0643\u0629 Moss Adams\u060c \u0645\u0646\u0635\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2026 (\u0633\u064a\u0638\u0644 Ferro \u0645\u062f\u064a\u0631\u064b\u0627 \u0641\u064a \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 Baker Tilly). \u0633\u0627\u0639\u062f Ferro \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u0635\u0641\u0642\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0627\u0635\u0629<\/a> \u0644\u0634\u0631\u0643\u0629 Baker Tilly \u0641\u064a \u0639\u0627\u0645 2024. \u0647\u0630\u0627 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u064a\u0639\u0643\u0633 \u0627\u0644\u062a\u0648\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n![\"\"](\"https:\/\/www.dztecs.com\/money\/wp-content\/uploads\/sites\/11\/2025\/04\/Paper-Flood.webp\")
\n\u0623\u0635\u062f\u0631\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (IRS) \u0623\u064a\u0636\u064b\u0627 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062a\u0648\u0641\u0631 \u062a\u0648\u0636\u064a\u062d\u064b\u0627 \u0628\u0634\u0623\u0646 \u062e\u0635\u0645 \u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0633\u0631\u0642\u0629 \u0644\u0636\u062d\u0627\u064a\u0627 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/a>. \u062a\u0648\u0636\u062d \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a\u060c \u0641\u064a \u0634\u0643\u0644 \u0645\u0630\u0643\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0623\u0646 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0639\u0631\u0636\u0648\u0627 \u0644\u0644\u062e\u062f\u0627\u0639 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0642\u062f \u064a\u0643\u0648\u0646\u0648\u0646 \u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0639\u0641\u0627\u0621 \u0636\u0631\u064a\u0628\u064a. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062e\u0633\u0631\u0648\u0627 \u0623\u0645\u0648\u0627\u0644\u0647\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0631\u0648\u0645\u0627\u0646\u0633\u064a\u0629 \u0623\u0648 \u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0637\u0627\u0641 \u0627\u0644\u0632\u0627\u0626\u0641\u0629\u060c \u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0623\u0644\u0627 \u064a\u0643\u0648\u0646\u0648\u0627 \u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062e\u0635\u0645. \u0645\u0627 \u0647\u0648 \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0644\u062e\u0635\u0645\u061f \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062f\u0627\u0641\u0639 \u0627\u0644\u0631\u0628\u062d – \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0636\u062d\u064a\u0629 (\u0646\u0639\u0645\u060c \u0644\u0642\u062f \u0642\u0631\u0623\u062a \u0630\u0644\u0643 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d).<\/p>\n\u0623\u0633\u0626\u0644\u0629<\/h2>\n
![\"\u0623\u0639\u0644\u0646\u062a](\"https:\/\/www.dztecs.com\/money\/wp-content\/uploads\/sites\/11\/2025\/04\/Worried-woman-looking-at-her-online-bank-account-on-mobile-phone.jpg\")
\u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0648\u0631\u0633\u0648\u0645 \u0628\u064a\u0627\u0646\u064a\u0629 \u0648\u062e\u0631\u0627\u0626\u0637<\/h2>\n
![\"\u0627\u0644\u0625\u0646\u0641\u0627\u0642](\"https:\/\/www.dztecs.com\/money\/wp-content\/uploads\/sites\/11\/2025\/04\/q6vtk-mandatory-v-discretionary-spending-2.webp\")
\u0646\u0638\u0631\u0629 \u0623\u0643\u062b\u0631 \u062a\u0639\u0645\u0642\u064b\u0627<\/h2>\n
![\"\"](\"https:\/\/www.dztecs.com\/money\/wp-content\/uploads\/sites\/11\/2025\/04\/Customer-compares-clothing-models.webp\")
<\/p>\n\u0645\u0648\u0627\u0639\u064a\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629 \u0644\u0639\u0627\u0645 2025<\/h2>\n
\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/h2>\n
\u0627\u0644\u0645\u0648\u0627\u0642\u0641 \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629<\/h2>\n
\u0623\u062e\u0628\u0627\u0631 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0647\u0627\u0645\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/h2>\n