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The Tax Adviser Masthead

Vice President
Taxation
Thomas P. Ochsenschlager, CPA

Publisher, Magazines and Newsletters
JOANNE E. FIORE, ESQ.

Editor-in-Chief
ALISTAIR NEVIUS

Technical Editor
JAMES A. BEAVERS, ESQ., CPA

Managing Editor
NANCY GRANDJEAN

Contributing Editors
PAUL BONNER
ALBERT B. ELLENTUCK, ESQ.

Senior Manager, Production
ROBERT F. DICORCIA

Production Manager
MICHAEL LACHES

Composition Services Manager
MICHAEL MINARIK

Desktop Publishing Operators
VALRIE MASON
INGRID MEDINA
JASON REESE
KIRA A. ROBERSON

Quality Assurance Specialist
MARTIA SHARPE

Proofreaders
TODD CONARD
JEFFREY GILMAN, ESQ.

Art Director
MICHAEL SCHAD JOHNSTONE

Associate Publisher
KARIN DeMARCO
kdemarco@aicpa.org

Advertising Representatives
JOANNE BAILEY, Account Manager
Midwest Region
jbailey@aicpa.org

PAUL HAYES, Senior Account Manager
West and Southwest Region
phayes@aicpa.org

COLLENE TOTH, Account Manager
East Coast and Atlantic Region
ctoth@aicpa.org

Advertising Production Manager
ERIC OLSON

Classified Advertising
RUSSELL JOHNS ASSOCIATES, LLC
1-800-237-9851
tax@rja-ads.com



Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors and authors are not engaged in rendering legal, accounting or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. The contents of The Tax Adviser are indexed in Accounting & Tax Database/Index, available online on Dialog, File 485, a product of Bell & Howell Information & Learning, http://www.umi.com .


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2009 AICPA