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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 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 Editorial Gatekeepers and transition
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: IHateFinancialPlanning.com Cash flow: The artistry of accounting 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
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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. ©2003 The CPA Journal. Legal Notices
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