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  Online Issues > July 2005


  CONTENTS  

 
JULY 2005
VOLUME 200 NUMBER 1
 

About the Publisher

 
ARTICLES
This symbol identifies articles in the home study CPE program.
   

A Vision Fulfilled
William W. Holder and Paula B. Thomas
The computer-based CPA exam has achieved major objectives: Candidates take a more flexible and realistic exam in nationwide test centers; content can be continuously improved to align with professional practice; and the test evaluates the research, analytical, judgment and communications skills required of entry-level CPAs in addition to their technical knowledge. For all CPAs, educators and students preparing for the exam.
Promises to Keep
Michael Hayes
Proposals on how best to modify Social Security to ensure its viability and fairness are in the air, and CPAs can help the public understand them. This article offers an overview of the AICPA publication Understanding Social Security Reform: The Issues and Alternatives and a succinct guide to comparing the different plans it describes. For all CPAs and trusted advisers at firms and companies of all sizes.

Executive Compensation
PLAY BY THE RULES
Barton J. Bradshaw and Mark Papalia
Companies have until the end of 2005 to comply with new restrictions on deferred compensation plans. CPAs can recommend modifications to help employers avoid penalties and unfavorable tax consequences. For CPAs who advise employers or clients on compensation issues or who maintain deferred compensation plans at their firms.

Practice Management
NOTHING SUCCEEDS LIKE SUCCESSION
William L. Reeb
Profession-wide, senior partners need to plan how they will exit their practices. This article, adapted from the new book Securing the Future: Building a Succession Plan for Your Firm, discusses issues firms of all types and sizes must address for a profitable transfer of leadership. For CPA firm partners and managers.

Technology Workshop
E-MAIL EXPRESS
John C. King
Using Word’s Mail Merge feature, you can send customized mass mailings to everyone in your Outlook contact file. For all CPAs.

Personal Financial Planning/College
FINANCIAL AID 101
Mahendra R. Gujarathi and Ralph J. McQuade
With college costs escalating, CPAs increasingly are being asked to advise clients on how to maximize financial aid rewards. This article analyzes the federal financial aid formula and offers planning opportunities CPAs can share with clients. For CPAs who offer financial planning services.

NEWS

COLUMNS

Centennial Countdown
Looking back at women’s roles.

From the Tax Adviser
Joint patent owners and LLCs.

 

In This Issue

TAXES

News Digest: FYI

Play by the rules

Guarding marital deductions

Related parties and NOLs

Wanted: My benefits

Not legally enforceable? It’s still alimony!

Joint patent owners and LLCs

BUSINESS AND INDUSTRY

Seeing green

Compliance is expensive

Here to stay

News Digest: Banking

News Digest: Corporate Governance

News Digest: Internal Controls

Hail to the chiefs

Countdown to your client’s retirement

A vision fulfilled

Play by the rules

PRACTICE MANAGEMENT

Seeing green

News Digest: Internal Controls

News Digest: International

Countdown to your client’s retirement

A vision fulfilled

Play by the rules

Nothing succeeds like succession

EMPLOYEE BENEFITS

News Digest: Financial Literacy

Smart Stops on the Web

Countdown to your client’s retirement

Promises to keep

Play by the rules

Wanted: My benefits

TECHNICAL

News Digest: Banking

News Digest: International

TECHNOLOGY

News Digest: Education

News Digest: Financial Literacy

News Digest: Financial Reporting

News Digest: FYI

E-mail express

Technology Q&A

PROFESSIONAL ISSUES

A positive look

News Digest: Education

News Digest: FYI

A vision fulfilled

Financial aid 101

SECURITIES AND EXCHANGE COMMISSION

News Digest: Financial Reporting

News Digest: FYI

News Digest: Professional Issues

GOVERNMENT

Compliance is expensive

News Digest: Banking

Promises to keep

Financial aid 101

INTERNATIONAL

Compliance is expensive

News Digest: International

PERSONAL FINANCIAL PLANNING

News Digest: Financial Literacy

News Digest: Professional Issues

Countdown to your client’s retirement

Financial aid 101

SARBANES-OXLEY

Compliance is expensive

News Digest: Internal Controls

The Last Word

GENERAL INTEREST

A positive look

More than verbal

Centennial Countdown

Top Line

Here to stay

Smart Stops on the Web

Promises to keep

The Last Word

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