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  Online Issues > December 2006 > 2006 JofA Index Jan-Dec

Index to volumes 201-202
January 2006 to December 2006


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Author Index / Subject Index

Subject Index

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Subject Headings in the Index

Accounting
Auditing
Bankruptcy
Business & Industry
Business Continuity
Career Development
Career Planning
Case Study (includes Recruiting and Staffing Case Study)
Checklist
Compilations
Consulting
CPAs in Academia
Education
Employee Benefits
Employee Retention
Ethics
Finance
Financial Reporting
Fraud (includes The Fraud Beat)
General Interest
Human Resources—Hiring
In My Opinion (includes In Our Opinion)
Inside AICPA (includes Community and Quality Center)
Internal Controls
International
Letters
Litigation Support
M&As
Not-for-Profit
Official Literature
Official Releases
Peer Review
Personal Financial Planning
Practice Development
Practice Management
Professional Development
Professional Issues
Recruiting
Retirement Planning
Reviews
Small Office/Home Office
Software
Special: Book Excerpt
Special Report (includes AICPA Special Report)
Special Section: BV/FLS
Staffing (includes Staff Retention)
Succession Planning
Tax
Technology (includes CRM Technology)
Technology Workshop
Top Line
Wealth Management
Worth Repeating

Accounting
Convergence: In Search of the Best. Herrmann, Don; Hague, Ian P.N. January, p. 69.
Spreading the Word. (Sidebar) Munter, Paul H.; Susa, Ronald J. January, p. 72.

Auditing
The New World of Auditing Standards. Tie, Robert. May, p. 59.
——
Advancing the Audit Documentation Standard. Whittington, Ray; Graham, Lynford; Fischbach, Gretchen; Ahern, John. June, p. 64.
——
Assessing and Responding to Risks in a Financial Statement Audit. Fogarty, John A.; Graham, Lynford; Schubert, Darrel R. July, p. 43.
——
Ethics Rules Get Tighter. Allen, Catherine. December, p. 59.
The Future of Corporate Sustainability Reporting. Ballou, Brian; Heitger, Dan L.; Landes, Charles E. December, p. 65.

Bankruptcy
Protect Retirement Assets. Altieri, Mark P.; Naegele, Richard A. January, p. 36.

Business & Industry
New Kids on the Block. Sammer, Joanne. February, p. 46.
——
Cherry-Picking Sarbanes-Oxley. Savich, Richard S. June, p. 71.
——
A Strategic Player. Rittenberg, Larry E.; Anderson, Richard J. July, p. 51.
——
Matching Deductions to Payments. Maples, Larry; Turner, Mark. October, p. 59.
Taking Flight. Anvick, Victor C. October, p. 67.
——
The Risks of Being Global. Sicilano, Andrew L; Zuvich, Douglas P. December, p. 53.

Business Continuity
Katrina’s Harsh Lessons. Myers, Randy. June, p. 54.
——
Weather Any Storm. Dennis, Anita. December, p. 47.

Career Development
New Kids on the Block. Sammer, Joanne. February, p. 46.

Career Planning
Lecture Circuits. (Sidebar) Henry, Timothy. August, p. 60.
Practice Makes Perfect. Rudolph, Holly R. August, p. 57.

Case Study (includes Practice Development, Recruiting and Staffing Case Study)
Section 404 for Small Caps. Green, John W. March, p. 67.
——
Accounting Academy. Frasier, Charles E.; Galbreath, Susan Coomer; Moore, Perry G. May, p. 65.
Recruiting Made Easy. Sessions, Deborah J. May, p. 31.
——
First Form a Plan. Schweizer III, Bert. October, p. 79.

Checklist
Tune Up Your Clients’ Benefit Programs. Perdue, Pamela D. January, p. 30.
——
Manage Your Risks. Tueten, Peter. February, p. 32.
——
Small Business Computer Security. March, p. 32.
——
Employee Benefits News You Can Use. Lazarow, Robin S. April, p. 31.
——
Write On. Shanker, Sheila. May, p. 28.
——
Jump on the Blog Wagon. Paisner, Jonathan. June, p. 28.
——
Are Your Qualified Retirement Plans Up to Date? Youngentob, Stuart L.; Lloyd-Cohen, Carolyn. July, p. 26.
——
Break Bread for Business. Franz, Catherine. August, p. 32.
——
Avoid the Documentation Nightmare. D’Amico, Vin. September, p. 28.
——
Sweet Charity. Murphy, Jeremiah K. October, p. 28.
——
Magnetize Your Marketing Materials. Kurland, Amy Sorkin. November, p. 32.
——
Make Every Minute Count. Markovitz, Daniel. December, p. 28.

Compilations
New Fraud Guidance. Madray, J. Russell. January, p. 51.

Consulting
Be an HR Resource for Your Clients. Hayes, Michael. November, p. 49.

CPAs in Academia
Teaching for the Love of It. Myers, Randy. June, p. 30.

Education
Accounting Academy. Frasier, Charles E.; Galbreath, Susan Coomer; Moore, Perry G. May, p. 65.

Employee Benefits
Too Much of a Good Thing. Sammer, Joanne. April, p. 35.
——
Hired Help: Finding the Right Consultant. Sammer, Joanne. November, p. 57.

Employee Retention
The Work/Life Balance Sheet So Far. Lewison, John. August, p. 45.

Ethics
Beyond Sarbanes-Oxley. Lebovits, Neil S. August, p. 69.
——
Ethics Rules Get Tighter. Allen, Catherine. December, p. 59.

Finance
Managing Meetings. Tate, Will; Eisenstodt, Joan; Rosen, Cheryl. April, p. 59.
Opportunity and Responsibility. (Sidebar) Duffy, Christine. April, p. 63.

Financial Reporting
The MD&A Challenge. Meiers, Donald H. January, p. 59.
——
Options and the Deferred Tax Bite. Nichols, Nancy; Betancourt, Luis. March, p. 71.
——
Account Reconciliation: An Underappreciated Control. Vorhies, James Brady. September, p. 59.
——
The Future of Corporate Sustainability Reporting. Ballou, Brian; Heitger, Dan L.; Landes, Charles E. December, p. 65.

Fraud (includes The Fraud Beat)
When the Boss Trumps Internal Controls. (The Fraud Beat) Wells, Joseph T. February, p. 55.
——
Managing Meetings. Tate, Will; Eisenstodt, Joan; Rosen, Cheryl. April, p. 59.
Opportunity and Responsibility. (Sidebar) Duffy, Christine. April, p. 63.
——
What’s Your Fraud IQ? Wells, Joseph T. July, p. 86.

General Interest
The Last Word: David Berger. Rosen, Cheryl. January, p. 104.
News Digest. January, p. 19.
Time Waits for No Job. (Graphic) January, p. 19.
What Employers Want. (Graphic) January, p. 23.
Wishful Thinking. (Graphic) January, p. 20.
Write It Right. (Graphic) January, p. 20.
——
Cheaper by the Hundred. (Graphic) February, p. 23.
The Last Word: Virginia Harn. Rosen, Cheryl. February, p. 84.
Longer Tour Equals Less Pay. (Graphic) February, p. 19.
News Digest. February, p. 19.
The SOX Factor. (Graphic) February, p. 20.
——
The Last Word: Donna Sylver. Rosen, Cheryl. March, p. 108.
News Digest. March, p. 22.
Risky Business. (Graphic) March, p. 22.
Well-Made Matches. (Graphic) March, p. 23.
——
Easier to Move About? (Graphic) April, p. 21.
The Last Word: Steve Dannenmann. Rosen, Cheryl. April, p. 108.
Lock ’Em Up. (Graphic) April, p. 22.
News Digest. April, p. 21.
Sung Heroes. (Graphic) April, p. 23.
——
A Hearty Stock. (Graphic) May, p. 21.
Help Wanted. (Graphic) May, p. 19.
The Last Word: Frank Bahl. Rosen, Cheryl. May, p. 160.
News Digest. May, p. 19.
Quicker to Walk? (Graphic) May, p. 21.
Risk-e Mail. (Graphic) May, p. 19.
An Unhealthy Outlook. (Graphic) May, p. 20.
Unwelcome Interruptions. (Graphic) May, p. 20.
——
Cheaper to Keep ’Em. (Graphic) June, p. 20.
Is Time on Your Side? (Graphic) June, p. 19.
The Last Word: Gretchen Reeves. Rosen, Cheryl. June, p. 124.
Musical Jobs. (Graphic) June, p. 20.
News Digest. June, p. 19.
Paper or Plastic? (Graphic) June, p. 21.
——
Going It Alone. (Graphic) July, p. 17.
The Last Word: Glenn Milus. Rosen, Cheryl. July, p. 108.
A Mutual Concern. (Graphic) July, p. 18.
News Digest. July, p. 17.
——
The Last Word: Vinay and Puneet Behl. Rosen, Cheryl. August, p. 96.
Money Matters More. August, p. 21.
Mother’s Day. August, p. 22.
News Digest. August, p. 21.
——
CEO? Yes or No? (Graphic) September, p. 18.
CFO Priorities. (Graphic) September, p. 19.
The Last Word: Dennis Groth. Rosen, Cheryl. September, p. 96.
A Lean Year. (Graphic) September, p. 18.
News Digest. September, p. 17.
A New Year’s Job. (Graphic) September, p. 17.
No ID Worries. (Graphic) September, p. 19.
——
Boomers Bow Out. (Graphic) October, p. 19.
High School Scores Low. (Graphic) October, p. 21.
The Last Word: Robert Hockensmith. Rosen, Cheryl. October, p. 108.
News Digest. October, p. 19.
What Becomes a Hiree Most? (Graphic) October, p. 20.
——
Best Foot Forward. (Graphic) November, p. 22.
The Last Word: Conrad John Netting IV. Rosen, Cheryl. November, p. 100.
News Digest. November, p. 21.
Unbalanced? Not Me! (Graphic) November, p. 21.
——
The Best-Laid Plans. (Graphic) December, p. 17.
How Are You Doing? (Graphic) December, p. 19.
The Last Word: Andrea G. Cope. Bonner, Paul. December, p. 132.
News Digest. December, p. 17.
Stunted Growth. (Graphic) December, p. 18.

Human Resources—Hiring
Interviewing Techniques: Tips From the Pros. Myers, Randy. August, p. 53.

In My Opinion (includes In Our Opinion)
Tips to Win Campus Friends. Marquis, Linda M. August, p. 71.
——
Metrics of Greatness. Shamis, Gary S.; Nisberg, Jay N. October, p. 31.

Inside AICPA (includes Community and Quality Center)
AICPA Governmental Audit Quality Center Flourishes. January, p. 88.
AICPA Holds Conference to Help Women Professionals Succeed. January, p. 89.
Farber Earns Top Tax Honors. January, p. 88.
Honorees Admitted to B&I Hall of Fame. January, p. 89.
Winning Women. January, p. 88.
——
AICPA Enters Marketing Agreement on Rivet XBRL Software. February, p. 75.
AICPA Financial Literacy Campaign Adds to Its Laurels. February, p. 74.
Antifraud Sponsors Sought. February, p. 75.
Castellano Wins Institute’s Top Citation. February, p. 74.
Institute to Relocate Certain Operations. February, p. 75.
IRS Commends AICPA for Service to Small Businesses. February, p. 74.
Jenkins Hailed for His Effect on the Profession. February, p. 75.
——
AICPA Turns Students On to Business and Accounting. March, p. 87.
Educator/Researcher Lauded for Management Insights. March, p. 87.
——
Top PFP Contributor Named. April, p. 90.
——
Institute Briefs Congress on Its Financial Reporting Innovations. June, p. 89.
——
AICPA InfoBytes Becomes CPExpress. July, p. 90.
Institute Career Site Earns Laurels. July, p. 90.
——
AICPA Names 2005 Public Service Award Winners. August, p. 84.
Earn Free CPE Credit. August, p. 85.
Giving Back to Your Profession. August, p. 84.
Hedge Fund Story Takes the Prize. August, p. 85.
Institute Honors Pincus As Outstanding Educator. August, p. 85.
Nominations Time for Public Service Award. August, p. 85.
——
AICPA Names New Director. October, p. 94.
Government CPAs Honored. October, p. 95.
Inductees to B&I Hall of Fame. October, p. 94.
Institute Honors Milano. October, p. 95.
——
AICPA Announces New Life Insurance Plan. November, p. 87
Award-Winning Women. November, p. 87.
——
CPA Exam’s Top 10. December, p. 92.
Institute Lends a (Financial) Hand. December, p. 92.

Internal Controls
Account Reconciliation: An Underappreciated Control. Vorhies, James Brady. September, p. 59.

International
The Risks of Being Global. Sicilano, Andrew L; Zuvich, Douglas P. December, p. 53.

Letters
CBT Too Easy? Think Again. Jimenez, Jose M. January, p. 13.
Different Standards for Nonpublic Companies? Schuetze, Walter P. January, p. 11.
A Social Security Solution. Porter, Grover L. January, p. 12.
SOX and Nonissuing Organizations. Ng, Gordon. January, p. 11.
Taxing LTC Premium Refunds. Reilly, Jeff. January, p. 12.
——
Build Wealth, Not Credit. Priest, Allen. March, p. 14.
CPA Salaries Then and Now. Richards, Lyn. March, p. 14.
Different Strokes for Different Folks. Foster, Elvis. March, p. 14.
Different Strokes for Different Folks. Weitsen, Peter A. March, p. 14.
Using VLOOKUP To Do Bank Reconciliations. Carr, E.R. March, p. 14.
——
Another Social Security Fix. Knowles, Jimmie Wayne. April, p. 14.
Modified Statements for NPEs. Grusd, Neville. April, p. 14.
Options Valuation Models. Rechtman, Yigal. April, p. 14.
——
Making the Leap to Academia. Fogarty, Tim. August, p. 15.
Making the Leap to Academia. Minter, Frank C. August, p. 15.
A Reader’s Tiny Tech Tip. Forrest, Bob. August, p. 15.
——
Cost a Factor in Reverse Mortgages. Wong, Guy M. October, p. 13.
Teaching: A True Career. Mascari, Frank. October, p. 13.
When Did the World Change? Eoff, Randell W. October, p. 13.
A Wife’s Views on Social Security. Ward, Cheryl. October, p. 13.
——
“CPA” Not Be-All and End-All of Existence. Porter, Jeff. November, p. 12.
An Ethics Issue? Berlin, Steve. November, p. 13.
Love That Tech. Swartz, Douglas R. November, p. 12.
Proud to Live in America. O’Neal, Mike E. November, p. 12.

Litigation Support
Bridging a Breakup. Shechter, Philip J. October, p. 73.

M&As
Two-Stage Deals. Sinkin, Joel; Putney, Terrence. March, p. 43.

Not-for-Profit
Cherry-Picking Sarbanes-Oxley. Savich, Richard S. June, p. 71.

Official Literature
Exposure Drafts Outstanding. January, p. 94.
——
Exposure Drafts Outstanding. February, p. 77.
——
Exposure Drafts Outstanding. March, p. 89.
——
Exposure Drafts Outstanding. April, p. 92.
——
Exposure Drafts Outstanding. May, p. 108.
——
Exposure Drafts Outstanding. June p. 92.
——
Exposure Drafts Outstanding. July, p. 94.
——
Exposure Drafts Outstanding. August, p. 87.
——
Exposure Drafts Outstanding. September, p. 87.
——
Exposure Drafts Outstanding. October, p. 99.
——
Exposure Drafts Outstanding. November, p. 92.
——
Exposure Drafts Outstanding. December, p. 95.

Official Releases
Ethics Rulings. January, p. 99.
Revisions to AICPA Council Resolutions. January, p. 98.
——
SSAE no. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements. March, p. 101.
SAS no. 102, Defining Professional Requirements in Statements on Auditing Standards. March, p. 94.
SAS no. 103, Audit Documentation. March, p. 95.
——
Ethics Interpretation and Conceptual Framework for AICPA Independence Standards. April, p. 99.
Ethics Interpretation and Rulings. April, p. 103.
FASB no. 155, Accounting for Certain Hybrid Financial Instruments. April, p. 96.
——
SAS no. 104, Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”). May, p. 112.
SAS no. 105, Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards. May, p. 113.
SAS no. 106, Audit Evidence. May, p. 113.
SAS no. 107, Audit Risk and Materiality in Conducting an Audit. May, p. 116.
SAS no. 108, Planning and Supervision. May, p. 125.
SAS no. 109, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. May, p. 129.
SAS no. 110, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. May, p. 145.
SAS no. 111, Amendment to Statement on Auditing Standards No. 39, Audit Sampling. May, p. 153.
——
FASB no. 156, Accounting for Servicing of Financial Assets. June, p. 95.
SOP 06-1, Reporting Pursuant to the Global Investment Performance Standards. June, p. 109.
——
SAS no. 112, Communicating Internal Control Related Matters Identified in an Audit. July, p. 97.
——
Revisions to AICPA Council Resolutions. August, p. 89.
——
FASB Statement no. 157, Fair Value Measurements. December, p. 97.
GASB Statement no. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. December, p. 104.
SFFAS no. 32, Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4, “Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government.” December, p. 110.

Peer Review
Enhancing Public Confidence: The GAO’s Peer Review Experience. Walker, David M. July, p. 56.

Personal Financial Planning
The Fraud of Incompetence. (Sidebar) Blackman II, Clark. January, p. 41.
How to Prevent Investment Adviser Fraud. Carroll, Brian. January, p. 40.
Protect Retirement Assets. Altieri, Mark P.; Naegele, Richard A. January, p. 36.
——
The Best Use of Spare Cash. Geisler, Gregory G. September, p. 41.
Rating 529 College Savings Plans. Eighme, Jan E. September, p. 45.
——
The ABCs of QPRTs. King, James P. October, p. 53.

Practice Development
Best Practices in EBP Audits. Hayes, Michael. April, p. 43.
——
Bridging a Breakup. Shechter, Philip J. October, p. 73.
——
Be an HR Resource for Your Clients. Hayes, Michael. November, p. 49.

Practice Management
Meyners Does a Reality Check. McDonald, Kerry A. February, p. 51.
——
Section 404 for Small Caps. Green, John W. March, p. 67.
——
Start Your Own Practice. Myers, Randy. April, p. 51.
——
Build a Better Career Path. Tarasco, Joseph A.; Damato, Nancy A. May, p. 37.
Recruiting Made Easy. Sessions, Deborah J. May, p. 31.
Small-Firm Technology Tips. McCarthy, Ed. May, p. 43.
——
Get Close to Your Clients. Hayes, Michael. June, p. 49.
Katrina’s Harsh Lessons. Myers, Randy. June, p. 54.
——
The Small Firm Advantage. Metzler, James C. July, p. 61.
——
The Work/Life Balance Sheet So Far. Lewison, John. August, p. 45.
——
Understanding the Best and Brightest. Dennis, Anita. November, p. 41.
——
Weather Any Storm. Dennis, Anita. December, p. 47.

Professional Development
Be a Great Manager. Dennis, Anita. May, p. 55.
——
Seven Strategies for Negotiating Success. Messmer, Max. August, p. 34.
——
So You Want to Be an Arbitrator. Hepp, Gerald W. November, p. 63.

Professional Issues
A Future That Matters. Pickard, Geoffrey. February, p. 35.
——
Substantial Equivalency Practice Privileges. Thompson, James H.; Rydholm, Andreas. September, p. 37.
——
Fighting for Financial Literacy. (Sidebar) Reynolds, Cheryl G. November, p. 37.
Takin’ Care of Business. Tie, Robert. November, p. 34.

Recruiting
Tips to Win Campus Friends. Marquis, Linda M. August, p. 71.

Retirement Planning
Going Forward With Reverse Mortgages. Godfrey, Howard; Malmgren, Edward. July, p. 35.
The Impact of the Deficit Reduction Act of 2005. (Sidebar) Schulman, Michael David. July, p. 37.
Planning for Social Security. (Sidebar) Sarenski, Ted. July, p. 30.
Social Security: What’s the Magic Age? Garnett, Kathryn. July, p. 28.

Reviews
New Fraud Guidance. Madray, J. Russell. January, p. 51.
——
Business Bookshelf. Mendlowitz, Edward. March, p. 85.
——
Business Bookshelf. Shildneck, Barbara J. July, p. 88.

Small Office/Home Office
The Economics of Ergonomics. Baron, Laura. December, p. 34.
Home Office Deductions. Quinn, Tina; Dancer, W. Terry. December, p. 42.

Software
Small Business Software Grows Up. Collins, J. Carlton. March, p. 50.

Special: Book Excerpt
Planning for Trouble. Quinn, Jane Bryant. March, p. 35.

Special Report
Taking Care of Small Business. Metzler, James C. March, p. 39.
——
CPA2Biz Update. Pickard, Geoffrey L. September, p. 20.
——
Liability for Someone Else’s Sins: The Risks of Accounting Firm Alliances. Miller, Richard I. December, p. 30.

Special Section: BV/FLS
Alternative Routes to the ABV. Yeanoplos, Kevin. September, p. 31.
Better for Everyone. Maggio, Sharyn. September, p. 35.
BV Engagement Research. Lang, Eva. September, p. 31.
The BV/FLS Environment. September, p. 32.
A BV/FLS Profile. (Graphic) September, p. 30.
Challenges to the Private Equity Industry. Larsen, David L. September, p. 32.
Collaborative Law Works. Cook, Larry R. September, p. 35.
Commitments to Private Equity. (Graphic) September, p. 33.
Elementary, My Dear Watson. Schiano, Patrice. September, p. 34.
A Fast-Moving Practice Niche. September, p. 30.
Retrieving Electronic Documents. Todd, Kelly J. September, p. 34.
Small Business Clients at Risk. Lawson, Gregory F. September, p. 33.
Tips for Starting a BV Practice. Minor, Bradley H. September, p. 31.
The Valuation Landscape. Crain, Michael A. September, p. 30.

Staffing (includes Staff Retention)
Build a Better Career Path. Tarasco, Joseph A.; Damato, Nancy A. May, p. 37.
——
Understanding the Best and Brightest. Dennis, Anita. November, p. 41.

Succession Planning
Two-Stage Deals. Sinkin, Joel; Putney, Terrence. March, p. 43.

Tax
Can Trusts Deduct Adviser Fees? (Tax Case) Schnee, Edward J. January, p. 75.
401(k) As a Given. (Graphic) January, p. 75.
IRS to Outsource Debt Collection. (From the Tax Adviser) Laffie, Lesli S. January, p. 80.
Most Returns, But Fewest Audits. (Graphic) January, p. 77.
Reasonable Shareholder-Employee Compensation. (Tax Case) Nash, Claire Y.; Quinn, Tina. January, p. 77.
Take the Money and Run. (Graphic) January, p. 75.
Tax Pros in Demand. (Graphic) January, p. 77.
——
Deducting an MBA. (Tax Case) Reichert, Charles J. February, p. 63.
401(k) the Easy Way. (Graphic) February, p. 64.
IRS Eases Extension Request Rules. (From the Tax Adviser) Laffie, Lesli S. February, p. 66.
Military Disability Payments. (Tax Case) Nash, Claire Y.; Quinn, Tina. February, p. 64.
Offers in Compromise. (Tax Case) Schnee, Edward J. February, p. 63.
Pay More in 2006. (Graphic) February, p. 63.
Surviving Katrina. Altieri, Mark P.; Rothman, Jason A. February, p. 58.
A Taxing Task. (Graphic) February, p. 64.
——
Advances to S Corporations. (Tax Case) Schnee, Edward J. March, p. 77.
Deducting S Corporation Losses. (Tax Case) Nash, Claire Y.; Quinn, Tina. March, p. 78.
Fewer Refunds, Higher Total. (Graphic) March, p. 77.
Loans to Employee-Shareholders. (Tax Case) Reichert, Charles J. March, p. 77.
Options and the Deferred Tax Bite. Nichols, Nancy; Betancourt, Luis. March, p. 71.
Tax Consequences of Home Purchase Programs. (From the Tax Adviser) Laffie, Lesli S. March, p. 80.
Uncle Sam Saves Time and Money. (Graphic) March, p. 78.
Under the Wire. (Graphic) March, p. 79.
——
AMT for Individuals. (From the Tax Adviser) Fiore, Nick. April, p. 84.
…And Small Business Audits. (Graphic) April, p. 81.
Big Business Audits… (Graphic) April, p. 81.
Can Estate Reduce IRAs’ Value for Tax Purposes? (Tax Case) Reichert, Charles J. April, p. 81.
Dividends-Received Deduction From Portfolio Stock. (Tax Case) Schnee, Edward J. April, p. 82.
Home Sweet Home. Goodman, Leonard; Soled, Jay A. April, p. 77.
More E-Filers Than Ever. (Graphic) April, p. 82.
Restrictions on the Right of Offset. (Tax Case) Schnee, Edward J. April, p. 81.
——
Allocating Tax Deficiencies. (Tax Case) Schnee, Edward J. May, p. 80.
(Estate) Size Matters. (Graphic) May, p. 80.
General Welfare Exclusion. (From the Tax Adviser) Fiore, Nick. May, p. 84.
A Higher Standard. (Graphic) May, p. 81.
Is Disputed Partnership Income Taxable? (Tax Case) Reichert, Charles J. May, p. 82.
Over-“Stated” Collections. (Graphic) May, p. 80.
Tax Reporting for Houses of Worship. McNair, Frances E.; Pryor, Charles R. May, p. 71.
Toll Phone Services Not Subject to Excise Tax. (Tax Case) Mannino, Laura Lee. May, p. 81.
——
Appealing Innocent Spouse Relief. (Tax Case) Schnee, Edward J. June, p. 83.
Big Uncle Is Watching. (Graphic) June, p. 82.
Delinquent Filers, Beware! (Graphic) June, p. 83.
Fewer Tax Crimes. (Graphic) June, p. 82.
Innocent Spouse Provisions and Community Property. (Tax Case) Burnet, Sharon; Pulliam Darlene. June, p. 82.
Is Antarctica a Foreign Country? (Tax Case) Reichert, Charles J. June, p. 84.
Made in America. Zameeruddin, Rizvana. June, p. 77.
New Rules for Vehicle Donations. (From the Tax Adviser) Fiore, Nick. June, p. 86.
What’s Up With Uncle Sam? (Graphic) June, p. 83.
——
AMT = A Mean Tax. (Graphic) July, p. 77.
Co-Op Real Estate Taxes Not Deductible for AMT. (Tax Case) Mannino, Laura Lee. July, p. 78.
Good News for Employers. (Graphic) July, p. 78.
Lobbying and Political Activities of Public Charities. (From The Tax Adviser) Fiore, Nick. July, p. 80.
Refining the Definition of a Capital Asset. (Tax Case) Schnee, Edward J. July, p. 77.
Uncle Sam Means Business. (Graphic) July, p. 77.
What an Upper! (Graphic) July, p. 78.
When Is a Liability a Liability? (Tax Case) Reichert, Charles J. July, p. 79.
——
Avoiding Penalties When Reporting Damage Awards and Settlements. (From The Tax Adviser) Laffie, Lesli S. August, p. 76.
Bridge the Tax Gap. (Graphic) August, p. 74.
Funding Retiree Health Benefits. (Tax Case) Brown, Michael H. August, p. 74.
Gulf Opportunity Zone Act of 2005. Rothman, Jason A.; Altieri, Mark P. August, p. 63.
Innocent Spouse Relief Reversed. (Tax Case) Schnee, Edward J. August, p. 74.
More Female E-Filers. (Graphic) August, p. 75.
Recovering Litigation Costs. (Tax Case) Brown, Michael H. August, p. 75.
Taxing Ups and Downs. (Graphic) August, p. 75.
——
The Best Use of Spare Cash. Geisler, Gregory G. September, p. 41.
Can Capital Losses Be Carried Back for the AMT? (Tax Case) Reichert, Charles J. September, p. 75.
Cash Advances to a Corporation: Loan or Capital Contribution? (Tax Case) Reichert, Charles J. September, p. 73.
Courts Try to Distinguish Debt From Equity. (From The Tax Adviser) Laffie, Lesli S. September, p. 76.
E-Filers Find a Permanent Home. (Graphic) September, p. 75.
Free at Last! (Graphic) September, p. 74.
IRS Costs Rise. (Graphic) September, p. 75.
IRS Updates the “Dirty Dozen.” (Graphic) September, p. 73.
Rating 529 College Savings Plans. Eighme, Jan E. September, p. 45.
Refining the Definition of a Personal Service Corporation. (Tax Case) Schnee, Edward J. September, p. 74.
——
The ABCs of QPRTs. King, James P. October, p. 53.
Family Limited Partnership Transfers Were Indirect Gifts of Stock. (Tax Case) Burnett, Sharon. October, p. 87.
Home Builders Have New Tax Credit. (From The Tax Adviser) Laffie, Lesli S. October, p. 90.
Interest Owed to a Related Foreign Entity. (Tax Case) Brown, Michael H. October, p. 88.
Kicked Into the 21st Century. (Graphic) October, p. 86.
Matching Deductions to Payments. Maples, Larry; Turner, Mark. October, p. 59.
Medical Reimbursement Plan for Employee-Spouse. (Tax Case) Reichert, Charles J. October, p. 86.
Taking Flight. Anvick, Victor C. October, p. 67.
Taxpayers Sound Off. (Graphic) October, p. 87.
Tax Software 2007. Zarowin, Stanley. October, p. 34.
Uncle Sam Hangs Up Phone Tax. (Graphic) October, p. 88.
Understanding Closing Agreements. (Tax Case) Schnee, Edward J. October, p. 86.
——
Big Business Counts. (Graphic) November, p. 77.
Interest on Overpayments by S Corporations. (Tax Case) Metrejean, Cheryl T. November, p. 78.
Like-Kind Exchanges of Real Property. (Tax Case) Schnee, Edward J. November, p. 77.
New Pension Act Affects Charitable Giving. (From The Tax Adviser) Laffie, Lesli S. November, p. 80.
New Rules, New Ruling. Mason, Richard. November, p. 73.
The Service Serves. (Graphic) November, p. 78.
Something’s Phishy. (Graphic) November, p. 77.
Uncle Sam Holds the Bag. (Graphic) November, p. 78.
When Payments to an S Corporation Don’t Create Basis. (Tax Case) Brown, Michael H. November, p. 77.
——
Don’t Fear This Reaper. (Graphic) December, p. 80.
An Exclusive Gift. (Graphic) December, p. 80.
Home Office Deductions. Quinn, Tina; Dancer, W. Terry. December, p. 42.
Income Recognition. (Tax Case) Schnee, Edward J. December, p. 80.
New Rules for Individuals Working Abroad. (From The Tax Adviser) Laffie, Lesli S. December, p. 84.
No Messing Around. (Graphic) December, p. 82.
Seven Steps to Sing Sing. (Graphic) December, p. 81.
Statute of Limitations on Erroneously Paid Taxes. (Tax Case) Burnett, Sharon; Pulliam, Darlene. December, p. 82.
When Are Wages Not FICA Wages? (Tax Case) Reichert, Charles J. December, p. 80.

Technology (includes CRM Technology)
Can Spam. Havelka, Douglas; Neal, Catherine S. January, p. 33.
Smart Stops on the Web. Nolan, Vince. January, p. 29.
Technology Q&A. Zarowin, Stanley. January, p. 82.
——
Phight Phraud. Thompson, Steven C. February, p. 43.
Smart Stops on the Web. Nolan, Vince. February, p. 31.
Technology Q&A. Zarowin, Stanley. February, p. 69.
——
Smart Stops on the Web. Nolan, Vince. March, p. 31.
Technology Q&A. Zarowin, Stanley. March, p. 83.
——
Smart Stops on the Web. Nolan, Vince. April, p. 29.
Technology Q&A. Zarowin, Stanley. April, p. 86.
——
Rate Yourself in the Paperless Race. Zarowin, Stanley. May, p. 50.
Small Firm Technology Tips. McCarthy, Ed. May, p. 43.
Smart Stops on the Web. Nolan, Vince. May, p. 27.
Technology Q&A. Zarowin, Stanley. May, p. 86.
——
Get Close to Your Clients. Hayes, Michael. June, p. 49.
How Not to Hate Your Computer. Zarowin, Stanley. June, p. 45.
Smart Stops on the Web. Nolan, Vince. June, p. 27.
——
Smart Stops on the Web. Nolan, Vince. July, p. 24.
Technology Q&A. Zarowin, Stanley. July, p. 82.
——
Smart Stops on the Web. Nolan, Vince. August, p. 31.
Technology Q&A. Zarowin, Stanley. August, p. 78.
——
Smart Stops on the Web. Nolan, Vince. September, p. 27.
Technology Q&A. Zarowin, Stanley. September, p. 79.
——
Smart Stops on the Web. Nolan, Vince. October, p. 27.
Tax Software 2007. Zarowin, Stanley. October, p. 34.
——
Smart Stops on the Web. Nolan, Vince. November, p. 31.
Technology Q&A. Zarowin, Stanley. November, p. 83.
——
Smart Stops on the Web. Nolan, Vince. December, p. 27.
Technology Q&A. Zarowin, Stanley. December, p. 87.

Technology Workshop
Charts in Real Time. McCarthy, Patricia. April, p. 65.
——
Skip This Article (If You Don’t Back Up Your Computer). Petravick, Simon. June, p. 41.
——
Get the Word Out. Lenning, Jeff. July, p. 65.
——
Telecommute Safely. Davis, James P. August, p. 39.
——
Click…and the Database Loads Into Excel. Mahoney, Lois S.; Welch, Judith K. September, p. 53.
——
Links in a Blink. Reynolds, Donald J. November, p. 68.
——
Dial a Forecast. Weisel, James A. December, p. 75.

Top Line
Are They Trustworthy? January, p. 16.
Bill Gates Quote. January, p. 14.
Bookmarks. January, p. 17.
Crowding on Millionaires Row. January, p. 15.
Don’t Let Them Walk. Zarowin, Stanley. January, p. 17.
Given Their Druthers. January, p. 14.
Golf Courses. January, p. 15.
Improve Computer Training. Zarowin, Stanley. January, p. 17.
Key Issues in Global Reporting. January, p. 15.
Leaders on Tap. January, p. 16.
Remodeling Sanity Tips. January, p. 16.
To the Rescue. January, p. 14.
Stop Identity Theft in Three Steps. January, p. 17.
Taking Stock of Options. January, p. 15.
Tom Jones Quote. January, p. 16.
What Workers Want. January, p. 14.
——
Benjamin Franklin Quote. February, p. 14.
CPAs Are a Hot Commodity. Baron, Laura. February, p. 16.
Growth Spurt. February, p. 14.
In Memoriam: George Tornwall. February, p. 17.
It’s a Wrap. Rosen, Cheryl. February, p. 14.
Looking Back. February, p. 16.
Making Strides. February, p. 16.
Manners Mistakes Managers Make. Zarowin, Stanley. February, p. 17.
A Mostly Optimistic Outlook. February, p. 15.
On Accounting Standards. February, p. 15.
Plan Tomorrow Today. February, p. 15.
Solve Memory Problems. Zarowin, Stanley. February, p. 17.
Taxing Tune. February, p. 15.
Tell Us a Little About Yourself. February, p. 14.
What It Takes to Be a Chief. February, p. 17.
——
Avoid Performance Negativism. Zarowin, Stanley. March, p. 19.
Beware Expert Predictions. Zarowin, Stanley. March, p. 16.
Caught in the Tax Web. Rosen, Cheryl. March, p. 19.
Cities for Relocation. March, p. 17.
Eugene O’Kelly Quote. March, p. 16.
Four Principles of Investing. March, p. 16.
Going to the Dogs. Baron, Laura. March, p. 18.
Help Wanted. March, p. 19.
Maintain the Momentum. Zarowin, Stanley. March, p. 19.
A Note of Pessimism. March, p. 16.
Ole Miss Professor Honored. March, p. 17.
Time for a Coffee Break? March, p. 17.
A Tip of the Hat to CPAs. March, p. 17.
Well, Virginia…There May Be a Real Estate Bubble. March, p. 18.
——
Are You Entrepreneur Material? Kurland, Amy Sorkin. April, p. 16.
Are Your Clients Bad at Budgeting? April, p. 17.
The Composite Sole Practitioner. April, p. 19.
Facing the Facts on Fraud. April, p. 17.
Keith A. Fry Quote. April, p. 16.
Need a Hand? April, p. 16.
Happy Employees Come to Work. April, p. 17.
Know When to Fold ’Em. April, p. 19.
Living Abroad—It’s Not Just the Money. April, p. 18.
The Road to Bankruptcy. April, p. 18.
Think Marketing. Zarowin, Stanley. April, p. 19.
Time for a Change. April, p. 19.
——
A Home of Your Own. May, p. 15.
Internal Audit: A Rebalancing Act. May, p. 16.
The Iron Horse Club. Shildneck, Barbara J. May, p. 17.
Limelight. May, p. 17.
No Boon for Boomers. May, p. 15.
Phrases for Entrepreneurs to Avoid. May, p. 15.
Running Out of Gas. Lindell, Jim. May, p. 17.
Running With a Fast Crowd. Rosen, Cheryl. May, p. 14.
The Shadow Knows. May, p. 16.
Small Businesses Confident But Wary. May, p. 16.
Sir Winston Churchill Quote. May, p. 14.
——
Boomers Don’t Bite. June, p. 15.
Can You Spare a Dime? June, p. 16.
Don’t Sabotage Your Career. June, p. 15.
Economic Woes. June, p. 17.
Employee Retention: Five Things to Know. June, p. 14.
Have You Heard the One About the Atlanta CPA? Rosen, Cheryl. June, p. 14.
Know What I Mean? June, p. 16.
Raises Likely. June, p. 15.
Things to Know About Reverse Mortgages. June, p. 17.
Tom Peters Quote. June, p. 14.
Where the Money Goes. June, p. 16.
——
Bookmarks. Hayes, Michael. July, p. 15.
Christopher Cox Quote. July, p. 12.
Data Point. July, p. 15.
Five Tips for Safe Job Searches. July, p. 13.
One Sax-y CPA. Rosen, Cheryl. July, p. 12.
Securing the Future. July, p. 14.
Seven Ways Managers Can Keep Clients Front and Center. Cochran, Craig. July, p. 15.
Singing the Lost Luggage Blues. July, p. 14.
Spending Goes Up When You Can Charge That Soda. July, p. 12.
State of the Economy. July, p. 13.
Striking a Balance. July, p. 13.
The Ultimate Student Loan. July, p. 15.
——
CPA As Private Eye? August, p. 16.
A CPA in Every Pot? August, p. 17.
Companies Boost 401(k) Participation. August, p. 16.
Coworkers Cause Concern. August, p. 19.
Data Point. August, p. 18.
The Lesson of Enron. August, p. 16.
MD&A Report Card. August, p. 18.
The Power of Politeness. August, p. 17.
A Raise in Your Allowance. August, p. 19.
The Staffing Challenge. August, p. 18.
Tips for Supervising Employees. Sifleet, Jean D. August, p. 19.
Warren Buffet Quote. August, p. 16.
——
Bill Gates Quote. September, p. 12.
Bookmarks. Hayes, Michael. September, p. 14.
Data Point. September, p. 13.
Forecasts Miss the Mark. September, p. 13.
Found Money Not Fun Money. September, p. 13.
Gone Vishing. Baron, Laura. September, p. 15.
Heir Tight. September, p. 14.
Now Presenting…Your Firm! Chorbajian, Victoria. September, p. 13.
Online Job Search Tips. Fontaine, Paul. September, p. 14.
A Search for Skills. September, p. 15.
Things Your Web Site Should Contain. Teleki, Margot W. September, p. 12.
Tri It—You’ll Like It. Rosen, Cheryl. September, p. 12.
Working for the Love of It. September, p. 15.
——
Bookmarks. Shildneck, Barbara J. October, p. 16.
Buy Me Some Peanuts and Cracker Jack. Rosen, Cheryl. October, p. 14.
Data Point. October, p. 17.
Job-Hunt Tips. October, p. 15.
Litigation Breather. October, p. 17.
On the Record. October, p. 16.
Responsibility at the Top. October, p. 17.
Sallie Krawcheck Quote. October, p. 14.
Tips for New Leaders. October, p. 16.
A Very Long Audit. Greene, Cara. October, p. 15.
Women Pull Up a Chair. October, p. 17.
——
Data Point. November, p. 19.
Edward W. Trott Quote. November, p. 16.
The Focus Is on Employees in 2007. November, p. 19.
Keep Peace With Your Boss. November, p. 19.
A Major-League Dream Come True. Rosen, Cheryl. November, p. 17.
Preventing Flu at Work. November, p. 16.
Take Control of Your Job Search. November, p. 18.
Talk Turkey. November, p. 18.
Ways Americans Spend Spare Cash. November, p. 18.
Social Spending. November, p. 19.
Stay Warm, Safely. November, p. 16.
——
Data Point. December, p. 15.
Eye on Franchising. December, p. 14.
Family Biz Proliferates. December, p. 15.
G.K. Chesterton Quote. December, p. 12.
Global Networking Tips. December, p. 15.
Hands-Off Investors. December, p. 13.
Information Security? Bank on It. December, p. 15.
Lawyers, Bankers Lose Out. December, p. 12.
Need More ZZZs. December, p. 12.
Out of Balance. December, p. 12.
Unlucky Investor Traps. December, p. 13.
U.S. Lags Behind. December, p. 14.
Ways to Stay Client-Focused. December, p. 14.

Wealth Management
Going Forward With Reverse Mortgages. Godfrey, Howard; Malmgren, Edward. July, p. 35.
The Impact of the Deficit Reduction Act of 2005. (Sidebar) Schulman, Michael David. July, p. 37.

Worth Repeating
What’s in IT for You (and Your Company)? Epstein, Marc J.; Buhovac, Adriana Rejc. April, p. 69.

©2008 AICPA