March 2003

Corrections and Clarifications

CORRECTION
In the article “State-Sponsored 529 Plans for Higher Education” (Personal Financial Planning, page 60, January 2003), the phrase “but not subject to estate tax” should have been omitted from the partial paragraph at the top of the second column.

2002 INDEX CORRECTIONS
The CPA Journal 2002 article index published in the December 2002 issue inadvertently omitted listings for articles in the September issue. Page 74 of this issue presents an index addendum that readers may detach and insert in their December issues to complete the annual index. In addition, a complete, accurate index is available online at www.cpajournal.com and can be downloaded as a PDF file, for those readers who want to print that version or who want to refer to the index online.

The editors apologize for the error.


ILLUSTRATOR CREDIT
The illustration of U.S. Comptroller General David M. Walker and FASB Chairman Robert H. Herz that appeared on the cover of the February 2002 issue appeared without a credit. The illustration was done by Kathy Voerg.


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