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Estate Planning
GOING, GOING, GONE?
Paul J. Piergallini
The estate tax is on its way out—maybe. Under current law, it will be gone for only one year before it returns. In the midst of this confusion, CPAs must encourage clients who mistakenly think the estate tax has been permanently repealed to plan carefully to avoid unintended and possibly unpleasant consequences.

Succession Planning
PRESERVING THE FAMILY LEGACY
Lee G. Knight and Ray A. Knight
Passing a family business to the next generation requires careful planning. Until Congress decides to make the scheduled estate tax repeal permanent, CPAs must continue to encourage business owners to develop a strategy for transferring ownership to children or grandchildren. This article highlights four such strategies.

Practice Management
PASS THE BATON WITHOUT MISSING A BEAT
Robert Manthey and William E. Balhoff
When a firm partner withdraws because of retirement, disability or death, a succession plan eases the transition and assures the continuation of the business.

Financial Reporting
ASSET IMPAIRMENT AND DISPOSAL
Randall W. Luecke and David T. Meeting
FASB issued a new statement that provides a single model entities can follow when accounting for long-lived assets they plan to dispose of. Statement no. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, replaces existing guidance.

Technology
REMOTE—BUT CONNECTED
Randolph P. Johnston
If you want your employees to be able to remain linked to the office computer system even when they’re traveling, check out the options in this article.

Insurance Issues
THE FULL-SERVICE CPA
Neil Alexander
Asking the right questions and listening carefully to the answers are key to anticipating clients’ changing insurance needs.

Special Bulletin
To the members of the AICPA.

News Digest
Accounting…Auditing…Banking…Financial Reporting…Insurance… International…Retirement…Tax…FYI.

CPA2Biz Update
What ails accounting? Brimson has an answer….The can-do spirit of the CPA Vision.

The Internet
Smart stops on the Web.

At a Glance: Charts and Graphics
Reactions to Social Security proposal vary.
Few women in top spot at big companies.
Individuals bear the burden.
Tax collections go up.

Letters
To risk or not to risk.
Great work, guys!

Tax Matters
Tax Case: Deducting recurring expenditures.
Tax Case: Underreported income.

From the Tax Adviser
The research and experimentation credit.

Technology Q&A
Open Word without a blank document screen…Print a batch of files without evoking multiple commands… The difference between rounding and truncating…Confirm your e-mail message is both received and read…How to clean a dirty mouse…Even better ways.

Inside AICPA
J. Michael Cook wins POB award.
Val Bitton becomes AcSEC vice-chairman.
Institute issues WebTrust guide for practitioners.
Members called on to contribute stock.
Robert W. Batty wins PFP award.

Golden Business Ideas
Practical ideas for improving your business.

In This Issue