Masthead 

    Published January 01, 2014

    Vice President, Taxation
    EDWARD S. KARL, CPA
    Vice President, Professional Media, Pathways & Inclusion
    JOANNE E. FIORE, J.D.
    Publisher
    KIM NILSEN
    Editor-in-Chief
    ALISTAIR M. NEVIUS, J.D.
    Tax Technical Content Manager
    JAMES A. BEAVERS, J.D., LL.M., CPA, CGMA
    Managing Editor
    ROCKY S. ROSEN
    Assistant Managing Editor
    JEFFREY GILMAN, J.D.
    Senior Editors
    PAUL BONNER
    SALLY P. SCHREIBER, J.D.
    Senior Editor, Digital Content
    MEGAN PINKSTON
    Senior Editor, Publishing
    AMELIA RASMUS
    Contributing Editor
    ALBERT B. ELLENTUCK, J.D.
    Senior Manager, Product Delivery Services
    ROBERT F. DiCORCIA
    Manager, Production Administration
    MICHAEL LACHES
    Copy Editors
    TODD CONARD
    PAMELA NELSON
    Art Director
    MICHAEL SCHAD JOHNSTONE
    Associate Publisher
    KARIN DeMARCO
    kdemarco@aicpa.org
    Advertising Representatives
    CARL JOHNSON, Senior Account Manager
    cjohnson@aicpa.org
    JOANNE BAILEY, Account Manager
    jbailey@aicpa.org
    Advertising Production Manager
    ERIC OLSON
    Sales and Marketing Support Manager
    Amy Baskin
    Classified Advertising
    1-800-837-1677
    advertisingsales@aicpa.org


    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. Further, in accordance with IRS Circular 230, Regulations Governing the Practice Before the Internal Revenue Service, the information in this publication is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online, www.proquest.com.




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