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August 2017

"Romance of the Three Kingdoms"

Romance of the Three Kingdoms is a 14th-century novel about the turbulent years towards the end of the Han dynasty and the Three Kingdoms period in Chinese history, starting in 169AD and ending with the reunification of the land in 280.

I have been reading this novel for the last three or four months on my Kindle. It is a very long story and follows the main characters’ lives since their 20s or even teenager days to their deaths in their 60s and 70s. The story does not skip years so you pretty much follow the passage of time at an even pace, which is very slow. Of course, on a Kindle, it is hard to gauge when the book ends as you cannot check the thickness of the remaining pages. That makes this novel even longer.

The main characters’ lives are filled with wars. So, the name of this novel is deceiving. It is the story of wars of the three kingdoms. Many get killed in wars. Some died from illness or wounds from battles. But, they all live fully during their lives. Each aspire to conquer others or simply be loyal to their lords.

This novel gives a very strange feeling as you progress in reading. You feel as if you are watching characters from heaven. Yes, it is a glorious story of warlords. But, by the end, all the characters die.  The story tells us that human lives are fragile and very small compared to nature (or the universe) or the entire passage of time. So, the book makes you wonder why we live and why we aim to achieve higher goals each day.

This book is certainly forcing me to think. I guess that is a good thing. I do not necessarily recommend this book to others - reading is a personal thing and each person has his or her own interests.

One thing for certain is that these old books (classical books) have survived for a number of years. That is because they have some appeal to us regardless of the time in which they are read. Books like this have lasted and affected human beings over and over. It is a joy to find such a book in my life.  I hope that you can find time to search for books that make you think. I think that it is very worthwhile.

Koh Fujimoto
Managing Principal

Alliance with DSP Insurance Services

By Koh Fujimoto

I am happy to announce our new alliance with DSP Insurance Services. DSP Insurance is in Schaumburg and it was established in 1981 by Bob Schutz and Steve Pohl. Steve Webster joined the agency in 1987 to become a partner in 2000.

Please visit their website at   DSP has been honored as one of the best agencies to work for by Insurance Journal just like CDH has been named as one of the best places to work  in Illinois for the past 8 years. We have a lot in common in how we provide our services and we feel a good synergy between us.

Initially DSP’s clients were almost exclusively in the construction industry. Over the years, DSP has diversified to many other industries. They have developed significant concentrations in other industries such as food distribution, community banks, printing, manufacturing, technology and others.

Today DSP is one of Chicago’s premier providers of insurance, bonding and other insurance services.

One of their strength is in safety consulting. DSP has recognized that providing safety consulting to our clients is one of the most mutually beneficial services they can offer. It protects the company, owners and employees and it keeps your claims to a minimum. Their services include risk management, on-site safety analysis, safety meetings, training, claims and OSHA consulting.

Please feel free to contact us or DSP for your insurance needs.


There is a moment in the Clint Eastwood film, Unforgiven, when the brash young cowboy who has been riding with Eastwood has finally killed a man . . . . and is overwhelmed by the realization of what he has done.  As he drinks from a bottle of whiskey, he sits trying to justify his

action to himself.  Finally, in exasperation, he blurts out “Well, he (the man killed) had it coming”.  To which, the heretofore silent Eastwood replies, “We’ve all got it coming kid”.

This line comes to mind when I talk with business leaders about cyber risk and cyber insecurity.  In short, we’ve all got it coming.  It simply amazes me that so many companies remain willfully unprepared with regard to cyber risk exposures.  The good news is there are several very basic ways in which a business can reduce their risk exposure in this area.  One that I will mention here is investing in cyber insurance. (
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IRS Confirms ACA Mandate Penalties and Reporting Still Effective
The Internal Revenue Service (IRS) Office of Chief Counsel has recently issued several information letters regarding the Affordable Care Act’s (ACA) individual and employer mandate penalties

These letters clarify that:

  • Employer shared responsibility penalties continue to apply for applicable large employers (ALEs) that fail to offer acceptable health coverage to their full-time employees (and dependents); and
  • Individual mandate penalties continue to apply for individuals that do not obtain acceptable health coverage (if they do not qualify for an exemption).

These letters were issued in response to confusion over President Donald Trump’s executive order directing federal agencies to provide relief from the burdens of the ACA. These information letters clarify that the ACA’s individual and employer mandate penalties still apply. Individuals and ALEs must continue to comply with these ACA requirements, including paying any penalties that may be owed and completing the annual reporting.

Still have questions about ACA Reporting Requirements? Download: ACA Reporting Requirements – FAQ or email

CDH was named one of the Top 300 Public Accounting Firms in the August issue of Inside Public Accounting!  This is a great start to our goal of reaching the top 100.  Thank you to all of our clients and CDH team members!

Thank you for stopping by our Itasca Open House event last week!  It was a pleasure to have you over and we hope you had a great time!