NU Online News Service, Dec. 2, 2003, 12:57 p.m. EST – Deloitte & Touche L.L.P., New York, has published its year-end financial planning guide for 2003.

The guide discusses recent tax changes, steps that individual taxpayers can take now to reduce their tax bills and the effects of low interest rates on tax planning.

Deloitte has posted a copy of the guide on its Web site, at http:// www.deloitte.com