JUNE 1999 Features  
  Year 2000 Preparedness Guidelines for Small and Mid-Size Companies
  By Sid M. Edelstein

You may have thought that the Year 2000 problem would only affect large companies with giant computer networks. Smaller companies, too, must take charge of their Y2K destiny. The author provides a quick guide to finding and solving Y2K problems before it's too late.Article


  The Profession, for Better of Worse: This Is My Quest
  An interview with Eli Mason
  By James L. Craig, Jr., and Douglas R. Carmichael

Over a career spanning more than half a century, Eli Mason has been a successful practitioner, a leader within the profession, and a vocal critic of the establishment. His opinions may be controversial, but his devotion to the profession and support of local firms are unquestioned. This interview kicks off The CPA Journal Millennium Series. Article


  Preparing Financial Graphics
  By Cheryl Linthicum Fulkerson, Marshall K. Pitman, and Cynthia Frownfelter-Lohrke

Appealing financial graphics are not just for the Fortune 500. Graphics can spruce up any financial presentation. Everyday software is all that is needed to make great graphics; the authors show how to put it to use.  Article


  Capitalization vs. Expense
  By Leonard G. Weld and Charles E. Price

A recent tax court case and a technical advice memorandum point the way to the IRS's new attitude toward capitalization. The IRS now appears to be taking a hard line on expensing certain costs, and the ramifications of this position are wide ranging.  Article


  Attorneys and CPAs: Cooperation or Confrontation?
  By Ronald J. Huefner and Stephen Kellogg

the diversity and complexity of services offered by CPA firms have brought CPAs into greater contact with the practice of law. As attorneys and CPAs increasingly find themselves with mutual interests and clients, the question is whether this will lead to cooperation or confrontation between the professions.  Article


 The IRS's New Approach to Financial Status Audits
  By Philip R. Fink and Charles Gibson

Taxpayer advocates, CPAs, and the AICPA have long objected to the IRS's use of financial status audits because of their Big Brother connotation. The IRS Restructuring and Reform Act of 1998 is intended to curtail their usage. The authors examine the history of financial status audits and the changes in their application currently underway.  Article


  JUNE Departments  
   Avoiding the implementation costs of SFAS No. 130 Article
  Personal Financial Planning

  Gifting IRC section 403(b) assets Article

  The CPA and Industry
   Managing customer risk Article
  The CPA Manager
   Buying, selling, and merging a CPA practice: Part 2 Article
  Federal Taxation
  Employer's reimbursement and allowance plans: what's permissible and what's not Article
  State and Local Taxation

  NYS modifications: Long-term care insurance and continuing care retirement community fees
   The commercial rent tax nightmare Article

  The CPA in Mediation and Arbitration

   Who uses mediation and arbitration and why
   The role of CPAs and NASD arbitrators Article

  Estates and Trusts
   Creation of life insurance trusts Article
  Employee Benefit Plans
   New COBRA  regulations issued  Article
  Taxation of Financial Products
   Definition of fast-pay stock in proposed regulations Article
  Coming SOON  

Laying the foundation for the profession
Partnership liabilites when converting to an LLP
 Threats to the local CPA firm: real or imagined?
 Barter credits
The CPA in Industry
 Doing more with data
Personal Financial Planning
The family limited partnership

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