We are not accountants and therefore we are the wrong people to ask if you may  use our services to take tax deductions.  We advise you to discuss the matter with your accountant.  That said, we will be adding a new class of seminar document we refer to as "Go Anytime" vacations in the future.  These will be vacations to recommended locations where you are required to go to this location to receive your CME materials.  Then it can be said that you are, in fact, going to  that location in order to increase your professional value, and training.  This seems to be a wording that accountants like and it is in fact the same wording that large expensive seminars at a given location provide as an incentive to attend.  "Go Anytime" seminars will hopefully be available by the last quarter of 2010.