Preview: September 2003 Issue




Split-Dollar Life Insurance

The new split-dollar life insurance rules raise a number of issues for employer sponsors to deal with. Sponsors have until January 1, 2004, to take certain "safe harbor" steps to sanction either of two split-dollar life insurance regimes: endorsement split-dollar and employer loan split-dollar. Article

Ensuring Smooth Succession and Retirement

Business owners are frequently concerned with retirement planning and succession issues. Recent tax law changes have made 412(i) "fully insured" defined benefit plans more attractive to business owners looking for simplicity, maximum current tax-deductible contributions, and guaranteed retirement benefits. Business succession planning can be greatly facilitated through the use of business valuation and buy-sell agreements. Article

Estate Planning for Business Owners

The complexity of estate planning is increased when the plan is for a business owner. The owner's business interests may conflict with tax minimization and wealth maximization strategies. A properly crafted estate plan will utilize the abilities of a business valuation specialist to handle the more daunting aspects of the valuation process. Article

Long-Term Care Insurance

Long-term care insurance (LTCI) addresses the inevitabilities of infirmity and aging. Increasing claims, quickly rising care costs, and a sluggish economic outlook make informed LTCI planning more important then ever. Although it can be a difficult issue for individuals and families to address, well-informed choices made now mean peace of mind later. Article



International Accounting

Research and development costs harmonization Article

The CPA in Industry

Exotic embezzling: Investigating off-book fraud schemes Article

Employee Benefit Plans

In defense of defined contribution plans Article
Benefits of forming a voluntary employees beneficiary association Article

The CPA in Mediation and Arbitration

The Bacon-Marlborough dispute: A case study in mediation Article

The CPA and the Computer

E-Filing: The ups and downs Article

Federal Taxation

Investment advice fees of estates and trusts subject to 2% floor Article

State and Local Taxation

Tax decisions affecting rent-stabilized and rent-controlled tenants Article

Personal Financial Planning

Minimizing Social Security taxes in spousal businesses Article


Gatekeepers and transition
By Robert H. Colson Article


News & Views

Sarbanes-Oxley: Is reconsideration warranted

Publisher's Column: Opening the door of equal opportunity

Tell the truth, unless it hurts

Shorter cycles, increased demands influence how CFOs meet new objectives

Looking into the future with IMA Chair Kim R. Wallin

Pension accounting and personal saving

Notarization enters the 21st century

Website of the month:

Cash flow: The artistry of accounting

Multiple email personalities?

Comprehensive financial advice from a team of trusted professionals

Book Reviews: The successful Investor Today: 14 Simple Truths You Must Know When You Invest ... Single Audits

Letter to the Editor: Security problems in wireless networks


The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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