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  Online Issues > December 2004 > 2004 JofA Index Jan-Jun

Index to volumes 197 and 198
January 2004 to December 2004

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Author Index / Subject Index

Subject Index

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Subject Headings in the Index

Accounting and Review Services
An Update on Review Engagements. Madray, J. Russell. August, p. 69.

AICPA Alert
Legal and Ethical Considerations Regarding Outsourcing. Miller, Richard I.; Anderson, Alan W. March, p. 31.
——
Institute Launches Employee Benefit Plan Audit Quality Center. May, p. 13.

AICPA Update
Increasing Transparency in Peer Review: Members Speak Out. Snyder, Adam. December, p. 22.

Auditing (see Compliance and Sarbanes-Oxley)

Business and Industry
Golden Business Ideas. Zarowin, Stanley. January, p. 112.
——
Golden Business Ideas. February, p. 100.
——
Golden Business Ideas. Zarowin, Stanley. March, p. 104.
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Golden Business Ideas. Zarowin, Stanley. April, p. 108.
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Golden Business Ideas. Zarowin, Stanley. May, p. 120.
——
Enterprising Views of Risk Management. Banham, Russ. June, p. 65.
Golden Business Ideas. Zarowin, Stanley. June, p. 104.
——
Golden Business Ideas. Zarowin, Stanley. July, p. 128.
The Lowdown on Lean Accounting. (A correction for this item appears in October on page 12.) Kroll, Karen M. July, p. 69.
——
E-Mail and the Law. Leizerov, Sagi. August, p. 58.
Golden Business Ideas. Zarowin, Stanley. August, p. 108.
——
Golden Business Ideas. Zarowin, Stanley. September, p. 108.
——
Get the Raise You Deserve. Dennis, Anita. October, p. 51.
Golden Business Ideas. Zarowin, Stanley. October, p. 144.
Work Like an Insurance Company to Save Money. Gerber, Joseph A.; Feldman, Elliott R. October, p. 59.
——
Golden Business Ideas. Zarowin, Stanley. November, p. 108.
——
Golden Business Ideas. Zarowin, Stanley. December, p. 124.

Business Valuation
20 Steps for Pricing a Patent. Cromley, J. Timothy. November, p. 31.
Damages Aren’t Always Patently Obvious. Newman, Glenn; Gering, Richard J. November, p. 36.
——
Price Equals Value Plus Terms. Sinkin, Joel. December, p. 67.

Careers
Off the Beaten Path. Danziger, Elizabeth. July, p. 49.

Checklist
Catch the Warning Signs of Fraud in NPOs. Midkiff, Kyle Anne. January, p. 28.
——
Set Prices That Mirror Your Worth. February, p. 32.
——
Help Clients Create a Positive Cash Flow. March, p. 28.
——
Maintain Contact With Clients Year-Round. April, p. 24.
——
A Practical Guide to Complying With SAS No. 99’s Key Requirements. McKee, Thomas E. May, p. 24.
——
Help Companies Assess Their Internal Audit Needs. June, p. 20.
——
Create an Effective Direct-Mail Campaign. July, p. 32.
——
It’s a Matter of Privacy. August, p. 26.
——
Encourage General Ledger Efficiency. Bragg, Steven. September, p. 22.
——
Fine-Tune Your Costing Function. Bragg, Steven. October, p. 20.
——
Sharpen Your BV Research Skills. November, p. 24.
——
Become Famous for What You Do. December, p. 30.

Compensation and Benefits
What’s Next in Corporate Pay Practices? Dennis, Anita. July, p. 59.
——
Get the Raise You Deserve. Dennis, Anita. October, p. 51.

Compliance
Choose the Right Tools for Internal Control Reporting. Winters, Bruce I. February, p. 34.

Consulting
Make Money With Basic Accounting Software. Telberg, Rick. January, p. 67.
——
Make the Most of Buy-Sell Agreements. Burrage, Thomas F.; Hoekstra, Chad. October, p. 37.
So You Want to Be an Expert Witness. Crumbley, D. Larry; Russell, Keith A. October, p. 23.
——
20 Steps for Pricing a Patent. Cromley, J. Timothy. November, p. 31.

Disaster Preparedness
Support for CPAs in Post-Disaster Work. (Special Report) Pugliese, Anthony; Kendal, Anat. February, p. 19.
——
The Best-Laid Plans. McCarthy, Ed. May, p. 46.

Education
Accounting Education: Response to Corporate Scandals. Titard, Pierre L.; Braun, Robert L.; Meyer, Michael J. November, p. 59.

Employee Benefits
Military Call-Up Prompts Focus on USERRA. Lewison, John. January, p. 76.
——
Employer-Provided Education Benefits. Fenton, Edmund D. Jr. September, p. 49.

Financial Reporting
Unclaimed Property. Andreoli, Anthony L.; Osibodu, Josiah S. February, p. 49.
——
Section 404 Opens a Door. Duffy, Maureen Nevin. May, p. 55.
Tap Into XBRL’s Power the Easy Way. Naumann, Jeffrey W. May, p. 32.
——
Amortization of Certain Intangible Assets. Mueller, Jennifer M. December, p. 74.
The Components of Value Measurement. Drozd, F. Anne. December, p. 79.

Fraud (includes Fraud—AICPA/FBI Partnership)
New Approaches to Fraud Deterrence. (The Fraud Beat) Wells, Joseph T. February, p. 72.
——
Build an Antifraud Practice. (The Fraud Beat) Wells, Joseph T. March, p. 48.
——
A Joint Effort to Fight Corporate Fraud. Telberg, Rick. April, p. 53.
Foreign Advance-Fee Scams. (The Fraud Beat) Wells, Joseph T. April, p. 58.
——
The Case of the Pilfering Purchase Manager. (The Fraud Beat) Wells, Joseph T. May, p. 80.
——
Basic Legal Concepts. (The Fraud Beat) Lawrence, G. Michael; Wells, Joseph T. October, p. 33.
——
The Quarter-Million-Dollar Caper. (The Fraud Beat) Wells, Joseph T. November, p. 89.
——
Small Business, Big Losses. Wells, Joseph T. December, p. 42.

General Interest
Golden Business Ideas. Zarowin, Stanley. January, p. 112.
News Digest. January, p. 19.
Stanley Person: 1934–2003. (Obituary) January, p. 19.
What Drives Policy Purchases? (Graphic) January, p. 20.
——
Few Spend Money on SOX. (Graphic) February, p. 23.
Golden Business Ideas. February, p. 100.
News Digest. February, p. 23.
Three Times the Charm. (Graphic) February, p. 23.
——
Companies Plan for Continuity. (Graphic) March, p. 20.
Golden Business Ideas. Zarowin, Stanley. March, p. 104.
More People Log On to Pay Bills. (Graphic) March, p. 18.
NASBA Meeting Participants Home in on State and Federal Regulations. (Special Report) Haberman, Louise Dratler. March, p. 21.
News Digest. March, p. 18.
A Pioneer Is Gone. (Obituary) March, p. 18.
Spirits Don’t Soar As Before. (Graphic) March, p. 19.
The Toughest Compliance Requirements. (Graphic) March, p. 20.
——
Golden Business Ideas. Zarowin, Stanley. April, p. 108.
Let Them Handle It. (Graphic) April, p. 16.
News Digest. April, p. 15.
Sarbanes-Oxley Affecting Board Makeup. (Graphic) April, p. 15.
——
Golden Business Ideas. Zarowin, Stanley. May, p. 120
In Favor of Reform. (Graphic) May, p. 15.
News Digest. May, p. 15.
Perks a Thing of the Past? (Graphic) May, p. 16.
——
Golden Business Ideas. Zarowin, Stanley. June, p. 104.
Good Relations Breed Contentment. (Graphic) June, p. 11.
News Digest. June, p. 11.
Not-for-Profits Say Not for Us. (Graphic) June, p. 12.
Rise in Number of Female Execs. (Graphic) June, p. 12.
——
Golden Business Ideas. Zarowin, Stanley. July, p. 128.
Job Loyalty Back in Vogue. (Graphic) July, p. 23.
News Digest. July, p. 23.
——
Golden Business Ideas. Zarowin, Stanley. August, p. 108.
News Digest. August, p. 17.
Public Service Rewarded. August, p. 18.
Tech Gets Most Bucks. (Graphic) August, p. 17.
——
A Former AICPA President Is Dead at 88. September, p. 12.
Golden Business Ideas. Zarowin, Stanley. September, p. 108.
I’ll Be Suing You. (Graphic) September, p. 11.
News Digest. September, p. 11.
——
The Age of the E-Solicitor. (Graphic) October, p. 11.
Golden Business Ideas. Zarowin, Stanley. October, p. 144.
News Digest. October, p. 11.
——
Golden Business Ideas. Zarowin, Stanley. November, p. 108.
Good News for College Grads. (Graphic) November, p. 15.
Move Up or Move Out. (Graphic) November, p. 15.
News Digest. November, p. 15.
Sarbanes-Oxley Spurs Focus on Directors. (Graphic) November, p. 16.
——
Golden Business Ideas. Zarowin, Stanley. December, p. 124.
More Women Welcome Web Use. (Graphic) December, p. 19.
News Digest. December, p. 19.
Safety Net Has Holes in It. (Graphic) December, p. 20.
What Managers Want. (Graphic) December, p. 20.

Glimpse of the Past
Taking Account of History. Dennis, Anita. May, p. 84.

Human Resources Case Study
How to Keep Them Once You’ve Got Them. Bufe, Bill; Murphy, Leslie. December, p. 57.

In My Opinion
What’s Ahead in Enforcement? Constantini, Anthony J. September, p. 72.
——
The PCAOB and the Future of Oversight. McDonnell, Patrick J. December, p. 98.

Inside AICPA
Calling Aspiring Committee Members. January, p. 95.
CPA2Biz Financial Results Improve. January, p. 95.
Education Award Nominees Sought. January, p. 95.
Government Agency Needs CPAs. January, p. 95.
Institute Honors Kessler. January, p. 95.
MAP Survey Highlights Staffing Worries. January, p. 94.
Purcell Fills No. 2 Spot on Tax Committee. January, p. 94.
Three Enter Business & Industry Hall of Fame. January, p. 94.
Tool Facilitates Course Design. January, p. 95.
TTA Now on CD. January, p. 95.
——
Caring for Our Own. Porter, Robert. February, p. 84.
——
Institute Lauds Goldberg for PFP Service, Launches Web Site. March, p. 77.
Minority Education Funds Bestowed. March, p. 78.
Ochsenschlager Chosen to Head Tax Division. March, p. 78.
Two ABVs Win Awards. March, p. 77.
Walker Wins Top Tax Award. March, p. 78.
——
Two Win New Award for Volunteer Efforts. May, p. 104.
——
AICPA Honors a CPA/CITP. July, p. 98.
Florida Candidate Tops Field on CPA Exam. July, p. 98.
——
AICPA Lauded for Disaster Advice and Public Service. August, p. 86.
Institute Honors Thomas as Outstanding Educator. August, p. 86.
Robertson Cited for Volunteer Work. August, p. 86
——
Accounting Educator Steps Up for Olympic Ceremony. November, p. 95.
Institute Earns Triple Honors. November, p. 94.
Lone Star State Auditor Names Best Government CPA. November, p. 94.
Students Win Aid for Graduate Studies in Accounting. November, p. 94.
Undergraduate Accounting Students Win Competition. November, p. 95.

Insurance Issues
The Final Split-Dollar Regulations. Thompson, Margaret Gallagher. February, p. 77.
——
Small Business Insurance Checkup. Papalia, Mark. March, p. 54.

International
Financial Reporting Goes Global. Gannon, D.J.; Ashwal, Alex. September, p. 43.

Internships
Professional Practice Accounting. Woodlock, Peter. July, p. 44.
Road to the Future. Lauber, Christine A.; Ruh, Lorraine; Theuri, Peter M.; Woodlock, Peter. July, p. 41.

Investments
Corporate Governance and Client Investing. Duffy, Maureen Nevin. January, p. 43.
Improve the Quality of Investment Advice. Trone, Donald B. January, p. 37.
Working With a Solicitor to Get New Business. McCarthy, Ed. January, p. 30.
——
EE Vs. I Bonds: Which Are Better? Boes, Richard F.; Bezik, Mark. September, p. 31.

Letters
Annuities Can Be Effective Tools. Myers, Ronald L. January, p. 15.
CPAs and Community Colleges. Kuninsky, Milton. January, p. 16.
Hardware/Software Requirements a Must. Espelin, Sarah D. January, p. 16.
More Strategies for Health Care Costs. Scheidemann, Ernest J. January, p. 15.
Opportunities for CPAs. Cohen, Milt. January, p. 16.
——
Article Should Be Directed to Partners. Bonar, Adele. February, p. 16.
Audit Committee Service Precautions. Hermanson, Dana R. February, p. 16.
Audit Committees Take Time and Talent. King, Thomas G. February, p. 16.
Costs Could Rise. Green, Paul M. February, p. 17.
A Disappointed Reader. Harrison, Fred “Rick.” February, p. 16.
Fairness of Taxes Called Into Question. King, Frank L. February, p. 15.
High Score for JofA. Livingston, Jack. February, p. 15.
Income, Not Dividends, Double-Taxed. Creagh, Richard P. February, p. 15.
Myth of Double Taxation Is Politically Inspired. Mason, Eli. February, p. 15.
——
Another Red Flag. Green, Scott. March, p. 16.
CPAs Should Not Sell Investment Products. Noonan, Michael J. March, p. 17.
JofA Cover Concerns Reader. Roybark, Helen M. March, p. 16.
Notes From Germany on Section 404. Dobler, Michael. March, p. 16.
Recommends Variable Annuities. Saros, Carole-Lynn. March, p. 17.
——
Attest Letters. Magill, Lawrence. May, p. 11.
Clients Entitled to Full Disclosure. Kositzka, Paul H. May, p. 11.
Deficits, Taxes and Savings. Doyle, J. Peter. May, p. 11.
——
Companies Should Improve Internal Audit Policies. Knowles, Jimmie Wayne. July, p. 10.
CPA Exam Shouldn’t Be Too Easy. Duncan, Debra J. July, p. 10.
CPAs As Facilitators Makes Sense. Rubin, Mark B. July, p. 10.
No Feminist But an Avid Golfer. Postoak, Jennifer. July, p. 11.
Objects to Distinction. Auer, O. Nelson. July, p. 10.
Sarbanes-Oxley More Than Bureaucracy. Wallace, Albert L. July, p. 10.
What Does Gender Have to Do With It? Rovner, Steven E. July, p. 11.
Wrong Emblem. Paschoud, Christian. July, p. 10.
——
Control Is the Issue. Reinecker, Karl S. August, p. 12.
No Attorney-Client Privilege for Expert Witnesses. Caron, John M. August, p. 11.
One Key Requirement Needs Emphasis. Maganiello, Chuck. August, p. 11.
A Wake-Up Call for CPAs. Vap, Joseph. August, p. 11.
——
A Different Perspective on Internships. Biddle, Robert, E. Jr. November, p. 13.
Rethinking Annuities for Medicaid Eligibility. Brown, Cecil. November, p. 13.
——
CPAs and Ministers. Dillman, Paul E. December, p. 12.
Drag Racers Go Straight. Jordan, Julie. December, p. 12.
Implementing a New Audit Function. Caplain, Bruce. December, p. 11.
Revisiting Lean Accounting. Solomon, Jerry. December, p. 11.

Litigation Issues (includes Litigation Consulting and Litigation Services)
To Compete or Noncompete. Vermeer, Thomas E.; Johnson, Vernon W. III. February, p. 56.
——
Attorney-Client Privilege: CPAs and the E-Frontier. Pacini, Carl; Hillison, William; Fennema, M. G.; Placid, Raymond. April, p. 64.
——
So You Want to Be an Expert Witness. Crumbley, D. Larry; Russell, Keith A. October, p. 23.
——
Damages Aren’t Always Patently Obvious. Newman, Glenn; Gering, Richard J. November, p. 36.

Niche Development
Facilitate Your Way to New Business. Call, Christopher B. January, p. 53.

Official Literature
Exposure Drafts Outstanding. January, p. 98.
——
Exposure Drafts Outstanding. February, p. 87.
——
Exposure Drafts Outstanding. March, p. 80.
——
Exposure Drafts Outstanding. April, p. 100.
——
Exposure Drafts Outstanding. May, p. 109.
——
Exposure Drafts Outstanding. June, p. 86.
——
Exposure Drafts Outstanding. July, p. 100.
——
Exposure Drafts Outstanding. August, p. 88.
——
Exposure Drafts Outstanding. September, p. 99.
——
Exposure Drafts Outstanding. October, p. 116.
——
Exposure Drafts Outstanding. November, p. 98.
——
Exposure Drafts Outstanding. December, p. 108.

Official Releases
SOP 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer. January, p. 102.
——
GASB Statement no. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries. February, p. 91.
——
FASB no. 132 (rev. 2003), Employers’ Disclosures about Pensions and Other Postretirement Benefits. March, p. 82.
SOP 03-4, Reporting Financial Highlights and Schedule of Investments by Nonregistered Investment Partnerships: An Amendment to the Audit and Accounting Guide Audits of Investment Companies and AICPA SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships. March, p. 86.
SOP 03-5, Financial Highlights of Separate Accounts: An Amendment to the Audit and Accounting Guide Audits of Investment Companies. March, p. 95.
——
Ethics Interpretation. April, p. 104.
——
Revisions to Council Resolutions. June, p. 89.
——
GASB Statement no. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans. July, p. 102.
——
Auditing Interpretations. August, p. 103.
GASB Statement no. 44, Economic Condition Reporting: The Statistical Section. August, p. 92.
SSARS No. 10, Performance of Review Engagements. August, p. 97.
SSARS No. 11, Standards for Accounting and Review Services. August, p. 101.
SSARS Interpretation. August, p. 102.
——
Ethics Interpretation. October, p. 138.
GASB Statement no. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. October, p. 119.
——
Revisions to AICPA Council Resolutions. November, p. 102.

Personal Financial Planning
The Rich Truly Are Different. Harrington, Cynthia. April, p. 32.
A Tech Tools Sampler for PFP. Phelan, Sarah E. April, p. 45.
Tips for Working With Female Clients. Duffy, Maureen Nevin. April, p. 39.
——
EE Vs. I Bonds: Which Are Better? Boes, Richard F.; Bezik, Mark. September, p. 31.
——
The Mutual Fund Trading Scandals. Carroll, Brian. December, p. 32.
When Investor Trust Is Shaken. Duffy, Maureen Nevin. December, p. 38.

Practice Development
Make Money With Basic Accounting Software. Telberg, Rick. January, p. 67.
——
Section 404 Opens a Door. Duffy, Maureen Nevin. May, p. 55.
——
Small Firms: Think Big! Dennis, Anita. June, p. 22.

Practice Management
Military Call-Up Prompts Focus on USERRA. Lewison, John. January, p. 76.
Working With a Solicitor to Get New Business. McCarthy, Ed. January, p. 30.
——
To Compete or Noncompete. Vermeer, Thomas E.; Johnson, Vernon W. III. February, p. 56.
——
The Best-Laid Plans. McCarthy, Ed. May, p. 46.
——
Marketing Materials and Malpractice Exposure. Platau, Steven; Wolfe, Joseph. June, p. 28.
Tips for the Sarbanes-Oxley Learning Curve. McCarthy, Ed. June, p. 36.
——
Give Your Skills a CAT Scan. Feldman, James. July, p. 34.
——
Are You Spamming Your Clients? Morrison, Joseph E. August, p. 63.
Who Will Take the Reins? Weinstein, Stephen. August, p. 45.

Professional Development
Give Your Skills a CAT Scan. Feldman, James. July, p. 34.

Professional Issues
Preparing for Success on the Revised CPA Exam. Buchanan, Phillip G.; Vucinic, Thomas J.; Rigos, James J.; Gleim, Irvin N. January, p. 11.
——
Pilot Test Reveals Dramatic Changes. Snyder, Adam. February, p. 11.
Sarbanes-Oxley: What It Means to the Marketplace. Coustan, Harvey; Leinicke, Linda M.; Rexroad, W. Max; Ostrosky, Joyce A. February, p. 43.
Support for CPAs in Post-Disaster Work. (Special Report) Pugliese, Anthony; Kendal, Anat. February, p. 19.
——
Tips on Preparing Employees for the New CPA Exam. Snyder, Adam. March, p. 11.
——
Auditing in the Classroom Is Changing. Mastracchio, Nicholas J. Jr. April, p. 11.
——
Two Firms Launch New Ethics Programs. Telberg, Rick. July, p. 13.
——
Fraud Risk: Are You Prepared? Sacks, Steven E. September, p. 57.
——
Managing Change. Tie, Robert. November, p. 27.

Recruiting
Professional Practice Accounting. Woodlock, Peter. July, p. 44.
Road to the Future. Lauber, Christine A.; Ruh, Lorraine; Theuri, Peter M.; Woodlock, Peter. July, p. 41.

Report From the IRS
The Future Is Here. DuMars, Bert. December, p. 89.

Reviews
Business Bookshelf. Feldman, James. April, p. 95.

Risk Management
Enterprising Views of Risk Management. Banham, Russ. June, p. 65.
Advise Businesses on External IT Resources. Lanz, Joel; Tie, Robert. June, p. 55.

Sarbanes-Oxley (includes Sarbanes-Oxley 404 Compliance)
Choose the Right Tools for Internal Control Reporting. Winters, Bruce I. February, p. 34.
Sarbanes-Oxley: What It Means to the Marketplace. Coustan, Harvey; Leinicke, Linda M.; Rexroad, W. Max; Ostrosky, Joyce A. February, p. 43.
——
A Changing Corporate Culture. Carpenter, Tina D.; Fennema, M. G.; Fretwell, Phillip Z.; Hillison, William. March, p. 57.
——
Evaluate the Control Environment. Ramos, Michael. May, p. 75.
Section 404 Opens a Door. Duffy, Maureen Nevin. May, p. 55.
——
Tips for the Sarbanes-Oxley Learning Curve. McCarthy, Ed. June, p. 36.
——
Internal Audit’s New Role. Harrington, Cynthia. September, p. 65.
——
Section 404 Compliance in the Annual Report. Ramos, Michael. October, p. 43.

Small Business
An AICPA Small Firm Champion. Dennis, Anita. March, p. 36.
Charts Tell the Real Story. Glandon, TerryAnn. March, p. 44.
Make Excel an Instant Know-It-All. Jones, Roberta Ann. March, p. 40.
——
Small Firms: Think Big! Dennis, Anita. June, p. 22.

Special Report
View From the Top: Interview With John J. Castellani. July, p. 19.
——
Institute Spreads Financial Literacy. Tie, Robert. August, p. 14.
——
CPA2Biz Delivers Update to AICPA Council. September, p. 18.

Succession Planning
Who Will Take the Reins? Weinstein, Stephen. August, p. 45.
——
Make the Most of Buy-Sell Agreements. Burrage, Thomas F.; Hoekstra, Chad. October, p. 37.
——
Price Equals Value Plus Terms. Sinkin, Joel. December, p. 67.

Tax (includes Business Taxation and Estate/Income Tax)
Drive and Save. (Graphic) January, p. 83.
Excluding Over-the-Counter Drug Reimbursements. (From The Tax Adviser) Laffie, Lesli S. January, p. 88.
Fly the Expensive Skies. (Graphic) January, p. 83.
FSAs and Over-the-Counter Medications. (Tax Brief) Hobbs, Edward L.; Hrncir, Theresa J. January, p. 81.
New Alternative Minimum Tax Trap. (Tax Case) Schnee, Edward J. January, p. 83.
No Annual Gift Tax Exclusion for Gift of LLC Membership Units. (Tax Case) Friske, Karyn Bybee; Pulliam, Darlene. January, p. 84.
Questions and Answers on “In the Money?” (Clarification) Letsch, Douglas. January, p. 84.
Sorry State of Affairs. (Graphic) January, p. 81.
Uncle Sam Generous to a Fault—Literally. (Graphic) January, p. 81.
Who Gets the Exemption? (Tax Case) Reichert, Charles J. January, p. 86.
——
The Costs of Household Employees. (From The Tax Adviser) Laffie, Lesli S. February, p. 82.
Departing Partner’s Debt Service Payment Income to Partnership. (Tax Case) Nash, Claire Y.; Quinn, Tina. February, p. 80.
Economic Performance. (Tax Case) Schnee, Edward J. February, p. 80.
Few Deduct Health-Related Costs. (Graphic) February, p. 81.
Time to Play But Not to Pay. (Graphic) February, p. 80.
——
Audit Initiative Targets Executive Compensation. (From The Tax Adviser) Laffie, Lesli S. March, p. 70.
Corporate Acquisition Expenses. (Tax Case) Schnee, Edward J. March, p. 66.
EITC Helps Lower-Income Earners. (Graphic) March, p. 67.
Gift Returns to Grow. (Graphic) March, p. 65.
Gross Income Includes Returned Fees; Advance Litigation Costs Are Loans. (Tax Case) Nash, Claire Y.; Quinn, Tina. March, p. 67.
IRS, States Unite Against Tax Abuse. (Graphic) March, p. 66.
QTIP Created Under State Law Not Federally Binding. (Tax Brief) Nash, Claire Y.; Quinn, Tina. March, p. 65.
——
Educators: Save Your Receipts. (Graphic) April, p. 85.
The Importance of IRD. Zimmermann, Raymond A.; Eason, Pat; Leahey, Anne. April, p. 79.
Reminder About Tuition Breaks. (Graphic) April, p. 85.
Service Agrees—Unmarried Parent Can Claim/Waive Dependency Exemption. (From The Tax Adviser) Laffie, Lesli S. April, p. 88.
Tax Notes. April, p. 86.
Valuing a Private Annuity. (Tax Case) Schnee, Edward J. April, p. 85.
——
Bills Leave Uncle Sam Wanting. (Graphic) May, p. 97.
Contingent Fee Awards—A Different Approach. (Tax Case) Reichert, Charles J. May, p. 98.
Deductible Education Expenses. (Tax Case) Schnee, Edward J. May, p. 97.
Independent Contractor or Not? Stump, Mitchell L.; Sprohge, Hans. May, p. 89.
IRS Narrows ITIN Criteria. (Graphic) May, p. 97.
Neighbors’ Hostility Allowed Partial Gain Exclusion on Residence Sale. (From The Tax Adviser) Laffie, Lesli S. May, p. 102.
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Acquiring Contingent Liabilities. (Tax Case) Schnee, Edward J. June, p. 73.
No Light Matter. (Graphic) June, p. 74.
Tax Notes. June, p. 73.
Time to Distribute Corporate Earnings? (From The Tax Adviser) Laffie, Lesli S. June, p. 76.
——
Good News for Honda Buyers. (Graphic) July, p. 87.
Longer Terms, Fewer Jailed. (Graphic) July, p. 86.
Offers in Compromise. (Tax Case) Schnee, Edward J. July, p. 86.
Private Annuities Can Aid Medicaid Eligibility. (From The Tax Adviser) Laffie, Lesli S. July, p. 88.
Tax Notes. July, p. 86.
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Cost Segregation Applied. Soled, Jay A.; Falk, Charles E. August, p. 28.
IRA Rollovers After 60 Days. (From The Tax Adviser) Laffie, Lesli S. August, p. 79.
Medical and LTC Breaks for Small Biz. (Graphic) August, p. 78.
More Tax Pros Go High-Tech. (Graphic) August, p. 77.
Nonelecting Innocent Spouse Rules. (Tax Case) Schnee, Edward J. August, p. 77.
Optimizing Luxury-Auto Deductions. Dilley, Steven C.; Jacobs, Fred. August, p. 36.
Shareholder Guarantee to S Corporation Creditors Doesn’t Increase Basis. (Tax Case) Nash, Claire Y.; Quinn, Tina. August, p. 77.
Social Security Number Not Enough for EIC. (Tax Brief) Nash, Claire Y.; Quinn, Tina. August, p. 76.
Time Makes All the Difference. (Graphic) August, p. 78.
Uncle Sam Can’t Touch It. (Graphic) August, p. 76.
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Court Upholds IRS Lien Against Corporate “Alter Ego.” (Tax Case) Nash, Claire Y.; Quinn, Tina. September, p. 83.
Debt Allocation and LLCs. (Tax Case) Schnee, Edward J. September, p. 80.
Divorce Agreement Language. Maples, Larry. September, p. 25.
Free at Last. (Graphic) September, p. 83.
Impact of Self-Employment Loss on Earned Income. (Tax Brief) Nash, Claire Y.; Quinn, Tina. September, p. 79.
IRS Allows Statistical Sampling for M&E Costs. (From The Tax Adviser) Laffie, Lesli S. September, p. 86.
Self-Service on the Rise. (Graphic) September, p. 79.
Some Industries Pay Less Than Others. (Graphic) September, p. 80.
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Collecting Attorney Fees From the IRS. (Tax Case) Schnee, Edward J. October, p. 100.
Deemed Substantiation of Business Travel Expenses. (Tax Case) Reichert, Charles J. October, p. 102.
E-Filing Is Here to Stay. (Graphic) October, p. 102.
An Expensive Mailing List. (Graphic) October, p. 98.
How to Apply Joint Estimated Tax Payments When Filing Separately. (From The Tax Adviser) Laffie, Lesli S. October, p. 106.
Let Uncle Sam Do Your Banking. (Graphic) October, p. 100.
More Caught, But Fewer Punished. (Graphic) October, p. 102.
More Income, Less Tax. (Graphic) October, p. 98.
Substantial Compliance No Substitute for Filing Election. (Tax Brief) Nash, Claire Y.; Quinn, Tina. October, p. 98.
Tax Planning for Servants of God. McNair, Frances E.; Milam, Edward E.; Seifert, Deborah L. October, p. 65.
Valid Transfers Excluded From Gross Estate. (Tax Case) Burnett, Sharon; Pulliam, Darlene. October, p. 104.
What Constitutes a Responsible Person? (Tax Case) Cenker, William J.; Bloom, Robert. October, p. 101.
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Alimony Payments Must Terminate at Death. (Tax Case) Burnett, Sharon; Pulliam, Darlene. November, p. 79.
Appeals Court Confirms Treatment of Assumed Liabilities. (Tax Case) Schnee, Edward J. November, p. 78.
Avoid the Payroll Tax Trap. Godfrey, Howard. November, p. 67.
Avoid the Tax Trap When Repaying Shareholder Loans. (Tax Practice) Howell, Brian K. November, p. 75.
Bank on Uncle Sam. (Graphic) November, p. 78.
Nonindividual QTP Contributions. (From The Tax Adviser) Laffie, Lesli S. November, p. 82.
Rate Changes Bring Hikes. (Graphic) November, p. 79.
Tax Deductions May Help Fight Obesity. (Tax Brief) Dancer, W. Terry. November, p. 78.
Telephone Excise Tax: Does “And” Mean “Both” or “Either”? (Tax Case) Brown, Michael H. November, p. 80.
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Court Review of IRS Abuse of Discretion. (Tax Case) Schnee, Edward J. December, p. 93.
Deducting Retirement Community Fees. (From The Tax Adviser) Laffie, Lesli S. December, p. 96.
Deducting the Cost of Laser Eye Surgery. (Tax Brief) Dancer, W. Terry. December, p. 92.
E-Filing Gains Favor. (Graphic) December, p. 94.
Interest Paid as an Administrative Expense. (Tax Case) Brown, Michael H. December, p. 95.
Is “Equitable Remedy” Settlement Excludable From Gross Income? (Tax Case) Brown, Michael H. December, p. 94.
Opt to Adopt. (Graphic) December, p. 92.
Steer Clear of the Dirty Dozen. (Graphic) December, p. 92.
Uncle Sam Raises the Limit. (Graphic) December, p. 94.

Technology
Smart Stops on the Web. January, p. 27.
Technology Q&A. Zarowin, Stanley. January, p. 89.
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Choose the Right Tools for Internal Control Reporting. Winters, Bruce I. February, p. 34.
Smart Stops on the Web. February, p. 31.
Technology Q&A. Zarowin, Stanley. February, p. 69.
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Smart Stops on the Web. March, p. 27.
Technology Q&A. Zarowin, Stanley. March, p. 72.
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Smart Stops on the Web. April, p. 23.
Technology Q&A. Zarowin, Stanley. April, p. 90.
A Tech Tools Sampler for PFP. Phelan, Sarah E. April, p. 45.
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Smart Stops on the Web. May, p. 23.
Tap Into XBRL’s Power the Easy Way. Naumann, Jeffrey W. May, p. 32.
Technology Q&A. Zarowin, Stanley. May, p. 41.
Top Tools for CPAs. Zarowin, Stanley. May, p. 26.
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Advise Businesses on External IT Resources. Lanz, Joel; Tie, Robert. June, p. 55.
Should You Upgrade to Microsoft Office 2003? McCall, John D. June, p. 46.
Smart Stops on the Web. June, p. 19.
Technology Q&A. Zarowin, Stanley. June, p. 79.
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Smart Stops on the Web. July, p. 31.
Technology Q&A. Zarowin, Stanley. July, p. 92.
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Are You Spamming Your Clients? Morrison, Joseph E. August, p. 63.
Carry Your Office in the Palm of Your Hand. Cieslak, David M.; Van Winkle, Matt. August, p. 52.
E-Mail and the Law. Leizerov, Sagi. August, p. 58.
A Shopper’s Guide to PDAs. Cieslak, David M. August, p. 53.
Smart Stops on the Web. August, p. 25.
Technology Q&A. Zarowin, Stanley. August, p. 82.
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Smart Stops on the Web. September, p. 21.
Technology Q&A. Zarowin, Stanley. September, p. 88.
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Smart Stops on the Web. October, p. 19.
Technology Q&A. Zarowin, Stanley. October, p. 110.
Users Size Up Tax Software. Zarowin, Stanley. October, p. 70.
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Radio Frequency Identification: The Wave of the Future. Davis, Harold E.; Luehlfing, Michael S. November, p. 43.
Smart Stops on the Web. November, p. 23.
Technology Q&A. Zarowin, Stanley. November, p. 84.
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The Best of Technology Q&A. Zarowin, Stanley. December, p. 83.
Smart Stops on the Web. December, p. 29.

Technology Workshop
Collaborate on Spreadsheets. Goldwater, Paul; Mahoney, Lois S. January, p. 61.
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Ferret Out Spreadsheet Errors. Simkin, Mark G. February, p. 62.
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Charts Tell the Real Story. Glandon, TerryAnn. March, p. 44.
Make Excel an Instant Know-It-All. Jones, Roberta Ann. March, p. 40.
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A Do-It-Yourself Automated Invoicing System. Rose, Jacob M. April, p. 73.
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Make Your Own Push-Button Database. Glandon, TerryAnn. July, p. 78.
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Add Muscle to “What If” Analyses. Weisel, James A. September, p. 38.
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Install Your Own Wireless Network. Peterson, Bryce H.; Heninger, William G.; Lindstrom, Craig J.; Romney, Marshall B. November, p. 51.

Worth Repeating
Integrity in Action. Voynich, S. Scott. January, p. 72.
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Truth and Transparency: The Federal Government’s Financial Condition and Fiscal Outlook. Walker, David M. April, p. 26.

©2008 AICPA