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Charitable and Estate Planning
THE RIGHT PHILANTHROPIC VEHICLE
Laura Peebles
Taxpayers with charitable inclinations have a wide array of options available to them, but not all are right for everyone. The choice depends on a variety of factors, including the type of property to be donated, anticipated tax benefits, desired degree of involvement and the kind of organizations the taxpayer wants to assist. CPAs can help clients sort through the options.

Estate Planning
WHEN THE CLIENT WANTS TO LEAVE IT TO THE CAT
Michael Hayes
An estate plan leaving significant assets for a pet’s care—or making some other unusual bequest—may create a litigation target for family members. If the loved one your client wants to provide for is outside the norm, or has fur or feathers, there are solutions.

Technology Workshop
AUTOMATE SHORTCUTS
Jeff Lenning
If you often repeat tasks such as opening the same spreadsheets or typing the same headers on new workbooks and documents, then you should think about creating shortcuts to do those jobs with a few mouse clicks. This article will show you how to do your work more efficiently.

Auditing
A NEW LOOK AT THE ATTESTATION STANDARDS
Jane M. Mancino and Charles E. Landes
Clients are asking CPAs to provide assurance on many kinds of information, much of it nonfinancial. To clarify and update the guidance for these engagements, the Auditing Standards Board has issued SSAE no. 10. This guidance also will help CPAs distinguish between attest and consulting engagements.

The Fraud Beat
…AND NOTHING BUT THE TRUTH: UNCOVERING FRAUDULENT DISCLOSURES
Joseph T. Wells
Just by asking employees questions, auditors can learn a lot about a company’s dubious practices that otherwise might go unnoticed.

Insurance Issues
HAS THE IRS KILLED SPLIT-DOLLAR?
Neil Alexander
Proposed IRS guidance will significantly change how clients can use split-dollar arrangements.

Worth Repeating/Litigation Issues
EXPERT TESTIMONY AFTER DAUBERT…
Alex Kozinski
Judges are in the difficult position of deciding if unconventional expert testimony is cutting edge or crazy. How do they evaluate CPAs as experts?

Corporate Tax
TAKING THE COMPLEXITY OUT OF SIMPLIFIED LIFO
Bruce Howard
The IRS has proposed much-needed changes to the IPIC method of accounting for inventory on a Lifo basis. Companies will now find it easier to predict the yearend Lifo adjustment, eliminating unwelcome volatility for high-margin businesses.

News Digest
Accounting…Banking…Compliance…E-commerce…Employee Benefits…Financial Reporting… Insurance…International…Personal Financial Planning…Privacy…Professional Issues…FYI.

Correction
Errors in June money laundering feature corrected.

The Internet
Smart stops on the Web.

By the Numbers
Companies sharply increased their financial executives’ compensation in 2000, but stock options made up much of the raises.

At a Glance: Charts and Graphics
Home is where the tax bite is, parts 1 & 2.

Letters
A simpler approach.
Four musts for VCs.
Online order form alternatives.

Checklist
Create an effective home page.

Tax Matters
The IRS can’t claim an unsigned joint return is invalid if it already has been accepted and processed.

Tax Case: Passive losses and LLC members.

Line items.

Tax Focus
Domestic partner benefits are taxable to the employee.

From the Tax Adviser
Unclaimed property laws.

Technology Q&A
Word format check…Work better in Outlook’s Tasks…Fast way to select print area in Excel…Shortcuts…Reveal the hiding Clipboard.

Ethics Quiz
Test your knowledge of professional ethics.

For the Practicing Auditor
Research Summary 15: Differences in Quality Among Auditors.
Research Summary 16: Independence and Auditor Selection.

Inside AICPA
Institute announces public service award winner.
Albrecht named outstanding educator.

Golden Business Ideas
Practical ideas for improving your business.

In This Issue