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 Proposed
Tax Incentive for Payers of Child Support
This
article proposes a tax incentive for child support in the
interest of promoting fairness with respect to child support
obligations while also reducing the after-tax cost of such
expenditures for the noncustodial parent. Ultimately, the
goal of this tax incentive would be to increase the flow
of legally mandated child support payments to the child
and the custodial parent, while reducing welfare costs,
welfare dependency, and enforcement costs for government
agencies.
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The Importance of Financial Transparency
In 2004, the Government Accounting Standards Board
(GASB), an independent national body that sets the accounting
and reporting standards for government entities, issued
a new standard with enormous potential implications for
state and local governments. Statement 45 established new
rules for the way government entities record and measure
the projected costs of future retiree healthcare and other
post-employment benefits (OPEB).
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 2006
Max Block Award Winners Recognized
The
winners of the 2006 Max Block Distinguished Article Award
were announced and presented at The CPA Journal Editorial
Board meeting at the NYSSCPA offices on May 7. The presentations
were made by Editor-in-Chief Mary-Jo Kranacher and NYSSCPA
President-Elect and Editorial Board Member David A. Lifson.
The award recognizes excellence in three categories that
reflect The CPA Journal’s mission.
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Story |