Author Index

Abramowicz, Kenneth F., Tax Law Changes for Damages Received on Account of Personal Injury or Sickness, Jul, 56 FT

Agami, Abdel M., and Karen T. Cascini, Is International Reciprocity Possible? Mar, 51 AU

Altman, Howard, and Raymond Temple, The New Guide on Brokers and Dealers in Securities, Oct, 22

Altstadter, Eric, What Exactly Is Rule 144? Jun, 70 SEC

Anderson, Tom, "Check-the-Box" Regulations Provide U.S. Tax Planning Opportunities for Foreign Operations, May, 86 IT

Bachmann, Duane, John Elfrink, and Doug Robideaux, Internet Marketing: Evidence of a Viable Medium, Jun, 71 CPAC

Baker, C. Richard, Implementing the SOP Risks and Uncertainties, Feb, 36

Banks, George Y., and Donald K. McConnell, Jr., The New Fraud Audit Standard, Jun, 22

Barragato, Charles A., Herbert B. Fixler, and William O. Cranshaw, The Family Limited Partnership: A Multifaceted Estate Planning Tool, Sep, 34

Barker, Robert M., Sharon L. Magill, Julia N. Karcher, and Scott D. Johnson, The Bottom-Up Mission Statement, Jun, 36

Barton, Peter, and Clayton Sager, Interest Expense of Materially Participating Purchaser of C Corp. Stock Is Investment Interest, Apr, 14, NV

Barton, Peter, and Roy Weatherwax, Employer’s Losses on Sale of Employees’ Residences Are Deductible, Sep, 9 NV

Bean, David R. and Laurence E. Johnson, The GASB’s Proposed Statement on the Governmental Financial Reporting Model, Apr, 42

Becourtney, Neil, New York State Installment Plans, Apr, 71 SLT

Beirne, Paul R., Can You Invest Abroad and Stay at Home? Dec, 60 PFP

Blatt, Myron S., The New Excise Tax Window: Tax Bonanza or Tax Trap?Apr, 68 PFP

Bohtling, Alexander A.H., Book Review: Corporate Financial Management, Aug, 74 NV

Bohtling, Alexander A.H., Book Review: Generation to Generation, Oct, 12 NV

Bohtling, Alexander A.H., Book Review: Heads You Win CHow the Best Companies Think, Nov, 84 NV

Bohtling, Alexander A.H., Book Review: Just-in-Time Accounting: How to Decrease Cost and Increase Efficiency, Feb, 14 NV

Bohtling, Alexander A.H., Book Review: The Linguistic Shaping of Accounting, Mar, 75 NV

Bohtling, Alexander A.H., Book Review: Operational Profitability--Conducting Management Audits, Dec, 67 NV

Bohtling, Alexander A.H., Book Review: The Success Principle, Sep, 74 NV

Bolt-Lee, Cynthia E., and Shelia D. Foster, Changes in Tax Law Benefit Adopting Parents, Oct, 52 FT

Bolt-Lee, Cynthia E., and Shelia D. Foster, Tax Change Reduces Bookkeeping Requirements but Does Business Care? Feb, 12 NV

Boyd, Stephen D., Keep Your Message Concise, Dec, 12 NV

Brauchle, Gary J., and Cheri L. Reither, SFAS No. 130: Reporting Comprehensive Income, Oct, 42

Brennan, James E. and Maria Engerman, "Use of the Money" PrinciplePrevails, Aug, 56 FT

Brinn, Jeffrey M., On the Passing of Book Reviewer Alexander Bohtling, Dec, 68 LTE

Browne, Bettina B., Hidden Liabilities from Prior Acquisitions and the Unwary Buyer, Aug, 20

Bukovinsky, David, and Janet S. Greenlee, Protection from the Federal Sentencing Guidelines, Aug, 32

Burke, Jacqueline, Disclosure Effectiveness, May, 58 AC

Burke, John F., ASB Issues Three Exposure Drafts, Jun, 54 AU

Burke, John F., Book Review: Special Report--Primer on Accounting Models for Long-Duration Life Insurance Contracts Under U.S. GAAP, Jul, 75 NV

Burke, John F., Disclosures About Pensions and Other Postretirement Benefits, Nov, 62 AC

Burke, John F., New SOP on Environmental Remediation Liabilities, Feb, 54 AC

Burke, John F., Report on Standards Overload, Mar, 11 NV

Burkette, Gary D., and Timothy P. Hedley, The Truth About Economic Value Added, Jul, 46

Bych, Christina, Nothing Is Lost but Money: U.S. Savings Bond Interest, Feb, 70 PFP

Candela, Leonard J., Second Circuit Rules that Co-op Owners Are Subject to Home Office Rules, Jan, 15 NV

Carmichael, Douglas R., The Annual Audit Tune Up, Dec, 24

Carmichael, Douglas R., Report Card on the Accounting Profession, Jan, 18

Cascini, Karen T., and Abdel M. Agami, Is International Reciprocity Possible? Mar, 51 AU

Challenger, John A., A Survivor’s Guide to Merger Mania, Nov, 12 NV

Clark, Stanley J., and Charles E. Jordan, Accounting and Reporting for Limited Liability Companies, Apr, 60, AC

Clements, A. Bruce, Paul J. Streer, and Ray A. Knight, Retirement Plan Contributions and Withdrawals, Aug, 38

Cobb, Jeffrey M., and Corinne L. Crawford, New York State Policy Report: Emerging Issues in Telecommunications/Electronic Commerce, May, 70 SLT

Cocco, Anthony, Daniel M. Ivancevich, Susan H. Ivancevich, and Roger H. Hermanson, New Accounting Standards and the Small Business, Jul, 22

Coffey, William J., and Lewis Schier, The SEC’s Annual Report to Congress, Dec, 63 SEC

Colburn, Steven C. and Ted D. Englebrecht, The Importance of Timely Filing, Jan, 40

Colburn, Steven C. and Ted D. Englebrecht, The Taxpayer Relief Act of 1997, Oct, 14

Colburn, Steven C., Ted D. Englebrecht, and Gloria Vollmers, Depreciation Deductions Allowed on Antique Musical Instruments Used in a Trade or Business, Nov, 68 FT

Colella, Frank G., New Authority on Statutory Short Form Powers of Attorney, Mar, 65 ET

Constas, Michael, and Jae K. Shim, Does Your Nonprofit Break Even? Dec, 36

Cottrell, David M., James D. Stice, and Douglas F. Prawitt, Evaluating Performance in Professional Accounting, Jun, 61 CPAM

Cottrell, David M., and Steven M. Glover, Finding Auditors Liable for Fraud, Jul, 14

Cox, Bill D., and John E. Elsea, The FASB’s New Earnings per Share Standard, Aug, 26

Craig, James L., Jr., Preserving Auditor Independence: An Interview with Michael H. Sutton, Dec, 16

Craig, James L., Jr., Professional or Trade Organization: An Interview with AICPA Past President Philip Chenok, Oct, 36

Craig, James L., Jr., Reflections on Ten Years of Standard Setting: An Interview with Dennis R. Beresford, Aug, 46

Cranshaw, William O., Herbert B. Fixler, and Charles A. Barragato, The Family Limited Partnership: A Multifaceted Estate Planning Tool, Sep, 34

Crawford, Corinne L., and Jeffrey M. Cobb, New York State Policy Report: Emerging Issues in Telecommunications/Electronic Commerce, May, 70 SLT

Crawford, William, Thirteen Steps to Obtaining Client Referrals, Aug, 70 CPAM

Dandekar, Manoj P., and Robert F. Reilly, Valuation of Intangible Contract Rights, Jun, 74 CPACONS

Davis, Charles E., An Assessment of Accounting Information Security, Mar, 28

Demetres, Timothy P., and Christopher Didio, Insurance Agents and Brokers--What Is GAAP? Jun, 52 AC

Didio, Christopher, and Timothy P. Demetres, Insurance Agents and Brokers--What Is GAAP? Jun, 52 AC

Dodsworth, John A., Risk Management and High-Net-Worth Clients, Sep, 14

Doost, Roger K., My Sons and Me and Management Accounting, Feb, 62 CPAI

Downing, James R., Patricia Healy, and Barbara R. Farrell, Doing Business in Vietnam, Apr, 36

Dyson, Robert A., The Revised OMB Circular A-133 and the Single Audit Act Amendments, Jan, 47

Easton, Reed W., Recent Tax Developments in Commercial Real Estate, Jul, 32

Eisenstein, Keith D., and Kenneth T. Zemsky, Judge Phases Out New York State Phase Out, May, 70 SLT

Elfrink, John, Duane Bachmann, and Doug Robideaux, Internet Marketing: Evidence of a Viable Medium, Jun, 71 CPAC

Elsea, John E., Bill D. Cox, The FASB’s New Earnings per Share Standard, Aug, 26

Engerman, Maria, and James E. Brennan, "Use of the Money" Principle Prevails, Aug, 56 FT

Englebrecht, Ted D., and Steven C. Colburn, The Importance of Timely Filing, Jan, 40

Englebrecht, Ted D., and Steven C. Colburn, The Taxpayer Relief Act of 1997, Oct, 14

Englebrecht, Ted D., Steven C. Colburn, and Gloria Vollmers, Depreciation Deductions Allowed on Antique Musical Instruments Used in a Trade or Business, Nov, 68 FT

Englebrecht, Ted D., and Richard I. Newmark, The Assignment of Income Dilemma, Oct, 30

English Tom, Kiting: A Continuing Problem, Jan, 52 AU

Ewer, Sid R., Federal Government Accountability, Mar, 22

Fair, Andrew J., and Melvin L. Maisel, Let’s Keep It in the Family with Intergenerational Minimum Distribution Planningsm, Dec, 44

Farrell, Barbara R., Patricia Healy, and James R. Downing, Doing Business in Vietnam, Apr, 36

Fellows, James A., and Melanie G. McCoskey, New Rules on S Corporation Distributions, Jun, 46

Fender, William E., The Benefit of Tax Deferral and Stepped-Up Basis in Taxable Investments, Oct, 58 PFP

Field, Ernest R., Attorneys Are Bad Example, Dec, 68 LTE

Fitzsimons, Adrian, Joel G. Siegel, and Marc H. Levine, Auditing Related Party Transactions, Mar, 46

Fitzsimons, Adrian, Joel G. Siegel, and Marc H. Levine, Business Valutations Using a Multiplier of Earnings, May, 81 CPACONS

Fixler, Herbert B., Charles A. Barragato, and William O. Cranshaw, The Family Limited Partnership: A Multifaceted Estate Planning Tool, Sep, 34

Flegm, Eugene, Accounting Paradoxes, Aug, 10 NV

Flesher, Dale L., Tonya K. Flesher, and Gary J. Previts, Charles Waldo Haskins--The CPA Profession’s First Statesman, May, 46

Flesher, Tonya K., Dale L. Flesher, and Gary J. Previts, Charles Waldo Haskins--The CPA Profession’s First Statesman, May, 46

Floch, Julie F., and D. Edward Martin, The New Not-for-Profit Audit and Accounting Guide, May, 36

Flynn, Patricia M., John D. Leeth, and Elliott S. Levy, The Accounting Profession in Transition, May, 42

Folts, James D., and Mary Ellen Oliverio, In Search of an Answer: Why Did Dewey Do It? Sep, 73 NV

Fornasar, Gregory C., and Eric M. Kramer, Final Regulations on Qualified Domestic Trusts, Oct, 56 ET

Foster, Benjamin P., and Terry J. Ward, Using Cash Flow Trends to Identify Risks of Bankruptcy, Sep, 60 AU

Foster, Shelia D., and Cynthia E. Bolt-Lee, Changes in Tax Law Benefit Adopting Parents, Oct, 52 FT

Foster, Shelia D., and Cynthia E. Bolt-Lee, Tax Change Reduces Bookkeeping Requirements but Does Business Care? Feb, 12 NV

Friedlob, George T., Lydia L.F. Schleifer, Franklin J. Plewa, and Corey D. Schou, An Auditor’s Primer on Encryption, Nov, 40

Gasper, Gary J., The Tax-Free Treatment of Viatical Settlements, May, 30 Glover, Steven M., and David M. Cottrell, Finding Auditors Liable for Fraud, Jul, 14

Godfrey, Joseph E., III, Funding IRC Section 303 to Pay Estate Taxes and Expenses, May, 68 PFP

Golden, Steven, Barriers to Listening Effectiveness, Aug, 74 NV

Goldstein, Michael, Book Review: Accountant’s Guide to the Internet, Aug, 10 NV

Goldstein, Michael, Book Review: True Professionalism, Sep, 74 NV

Goldstein, Michael, Book Review: Valuing Accounting Practices, May, 88 NV

Goldstein, Michael, Book Review: Violence at Work: How to Safeguard Your Firm, Dec, 11 NV

Goldstein, Michael, Do Firms Fail Because of Their Culture? Oct, 73 NV

Goldstein, Michael, Emerging Issues Affecting CPAs in Industry: A Panel Discussion, Feb, 46

Goldstein, Michael, Valuing a Small Accounting Practice--A Multiple of What? Mar, 13 NV

Goldwasser, Dan L., The Private Securities Act of 1995: Impact on Accountants, Jan, 72 AL

Gordon, Ellen, Third Circuit Rules in Favor of Crummey Powers to Contingent Beneficiaries, Nov, 64, ET

Granstaff, Charles A., and Joseph R. Oliver, Avoiding Estate Planning Malpractice, Jun, 32

Greenfield, Richard, Travel Expenses, Feb, 60 FT

Greenlee, Janet S., and David Bukovinsky, Protection from the Federal Sentencing Guidelines, Aug, 32

Griffin, Ken, and Roy Whitehead, Jr., Congress Mandates Criminal Penalties for Federal and State Government Employees Who Browse Taxpayer’s Returns, Oct, 12 NV

Hambel, George J., Destined for Extinction, Nov, 90 LTE

Hamel, Pat, and Pamela Rafferty, Software Review--QPLAN, Jan, 66 PFP

Hammer, Viva, Dealer Mark-to-Market Rules--New Guidance from the Internal Revenue Service, May, 83 TFP

Hammer, Viva, What Is Derivative Worth? The Los Alamos Valuation Model, Aug, 67 TFP

Hanson, Randall K., Living Wills and Other Health-Care Directives, Mar, 53 FT

Hartman, Stephen W, Anique A. Qureshi, and Joel G. Siegel, Online Databases, Apr, 46

Hartman, Stephen W., Anique A. Qureshi, and Joel G. Siegel, What the CPA Must Know About Computer Networks (LANS and WANS), Mar, 69 CPAC

Healy, Patricia, Barbara R. Farrell, and James R. Downing, Doing Business in Vietnam, Apr, 36

Hedley, Timothy P., and Gary D. Burkette, The Truth About Economic Value Added, Jul, 46

Hermanson, Roger H., Daniel M. Ivancevich, Susan H. Ivancevich, and Anthony Cocco, New Accounting Standards and the Small Business, Jul, 22

Hillison, William A., and William F. Jordan, Evaluating Limited Partnership Investments, Sep, 20

Honig, Susan, and Wayne Spivak, PC Based Client Server Accounting Systems, Nov, 14

Hooper, Paul, and John Page, Networking and Data Communications Basics, Nov, 46

Horan, Daniel, Cost Accounting for Long-Term Care Facilities, Oct, 62CPAI

Houston, Margaret, Kim Parks, and John Talbott, Why Teams Work, Mar, 55 CPAI

Humphrey, Bill, Roy Whitehead, Jr., and Pam Spikes, New Tax on "Excess Benefiit" Transactions, Jun, 56 FT

Humphrey, Bill, Roy Whitehead, Jr., Brenda Yelvington, and Pam Spikes, Will the IRS Please Call the EPAY Again, Mar, 40

Huttlinger, John B., Jr., Andrew Pfau, and Lisa F. Quint, Small Firms Practice Management Survey, Jul, 62 CPAM

Illiano, Gary, SEC Announces New Reporting Rules for Unregistered Equity Sales, Feb, 71 SEC

Illiano, Gary, SEC Streamlines Disclosure Requirements Relating to Significant Business Acquistions, Jan, 64 SEC

Ivancevich, Daniel M., Susan H. Ivancevich, Anthony Cocco, and Roger H. Hermanson, New Accounting Standards and the Small Business, Jul, 22

Ivancevich, Susan H., Daniel M. Ivancevich, Anthony Cocco, and Roger H. Hermanson, New Accounting Standards and the Small Business, Jul, 22

Jacobs, Joel and Stanley Weiner, The CPA’s Role in Disaster Recovery Planning, Nov, 20

Jacobs, Vernon, Charitable Remainder Trusts Should Avoid Partnership Interests, Nov, 73 PFP

Jensen, Paul, Roy Whitehead, Jr., and Pam Spikes, Congress to Mandate Current Deduction for Some "Qualified" Environmental Cleanup Costs, May, 12 NV

Jerris, Scott I., and Timothy A. Pearson, Benchmarking CPA Firms for Productivity and Efficiency: An Update, Mar, 58 CPAM

Johnson, Laurence E., and David R. Bean, The GASB’s Proposed Statement on the Governmental Financial Reporting Model, Apr, 42

Johnson, Scott D., Sharon L. Magill, Julia N. Karcher, and Robert M. Barker, The Bottom-Up Mission Statement, Jun, 36

Jones, Kris, and Roy Whitehead, Jr., Supreme Court Gives "Green Light" to State Taxation of Employee Benefit Plan Operated Medical Facilities, Aug, 12 NV

Jordan, Charles E., and Stanley J. Clark, Accounting and Reporting for Limited Liability Companies, Apr, 60, AC

Jordan, William F., and William A. Hillison, Evaluating Limited Partnership Investments, Sep, 20

Kahn, Alan D., Don’t Overlook Your Client’s Long-Term Insurance Needs, Mar, 64 ET

Kane, Gregory D., Accounting for Transfers of Financial Assets Under SFAS No. 125, Mar, 14

Karcher, Julia N., Sharon L. Magill, Robert M. Barker, and Scott D. Johnson, The Bottom-Up Mission Statement, Jun, 36

Keiser, Laurence, Estate and Gift Tax Provisions of TRA >97, Dec, 30

Kellogg, Laura D., and David C. Kuhlman, Exit Price--How to Keep Your People from Heading Out the Door, May, 74 CPAM

Kepczyk, Roman H., Laptop Security for CPAs, Nov, 85 NV

Key, Kim Galligan, and Mark Levenfus, New Legislation Clarifies Employment Tax Audit Relief, Feb, 24

Knight, Lee G., and Ray A. Knight, New Competent Authority Procedures, Mar, 36

Knight, Ray A., and Lee G. Knight, New Competent Authority Procedures, Mar, 36

Knight, Ray A., A. Bruce Clements, and Paul J. Streer, Retirement Plan Contributions and Withdrawals, Aug, 38

Konecky, Gary, Did You Miss the Mark! Sep, 74 LTE Kramer, Eric M., Recent Developments in Disclaimers of Property for Post-Mortem Estate Planning, Apr, 62 ET

Kramer, Eric M., and Gregory C. Fornasar, Final Regulations on Qualified Domestic Trusts, Oct, 56 ET

Kuhlman, David C., and Laura D. Kellogg, Exit Price--How to Keep Your People from Heading Out the Door, May, 74 CPAM

Kyj, Larissa S., and George C. Romeo, Paving the Way for the NYSSCPA: The Institute of Accounts, Jun, 11 NV

Lacewell, Linda A., and John J. Tigue, Jr., The Lottery of Criminal Enforcement, Apr, 66 FT

Landau, Jerome, IRS Reverses Itself on Contingent QTIP Election, May, 88 NV

Landau, Jerome, Qualified Terminable Interest Property (QTIP) Trust, Aug, 58 ET

Langer, David, Social Security Values and Qualified Plan Limits 1997, Jan, 12 NV

Larkins, Ernest R., Tax Treaties and Other International Agreements, May, 22

Lassar, Steven D., and Mark W. McGorry, Income in Respect of a Decedent, Sep, 40

Lavery, Liam B., Laying Down the Law: Terms of Use for World Wide Web Sites, Nov, 86 NV

Leeth, John D., Elliott S. Levy, and Patricia M. Flynn, The Accounting Profession in Transition, May, 42

Levenfus, Mark, and Kim Galligan Key, New Legislation Clarifies Employment Tax Audit Relief, Feb, 24

Levine, Kevin M., Final Regulations on Automatic Extensions Ease Payment and Signature Requirements, Mar, 76 NV

Levine, Marc H., Joel G. Siegel, and Adrian Fitzsimons, Auditing Related Party Transactions, Mar, 46

Levine, Marc H., Joel G. Siegel, and Adrian Fitzsimons, Business Valutations Using a Multiplier of Earnings, May, 81 CPACONS

Levy, Elliott S., Patricia M. Flynn, and John D. Leeth, The Accounting Profession in Transition, May, 42

Lipoff, Lawrence M., Life Insurance Held by Family Limited Partnerships, Dec, 57 ET

Lipoff, Lawrence M., Pension Distribution Planning and Qualified Domestic Trusts, Jun, 58 ET

Lipoff, Lawrence M., Transfers of Partnership Interests and Retained Life Estates, Dec, 56 ET

Lipshie, Norman, Non-CPA Ownership, Nov, 90 LTE

Lozier, Katherine R., The Internet and Intranet in the Workplace, Feb, 72 CPAC

Magill, Sharon L., Julia N. Karcher, Robert M. Barker, and Scott D. Johnson, The Bottom-Up Mission Statement, Jun, 36

Maisel, Melvin L., A Grandparent's Legacy...The Gift That Keeps on Giving, Sep, 64 PFP

Maisel, Melvin L., and Andrew J. Fair, Let's Keep It in the Family with Intergenerational Minimum Distribution Planningsm, Dec, 44

Mancuso, Anthony J., Are Generally Accepted Electronic Standards on Their Way? Apr, 11 NV

Mancuso, Anthony J., Auditing Standards Board Issues SAS Nos. 80 and 81, Mar, 74 NV

Mancuso, Anthony J., New Standards for Performing Peer Review, Jun, 42

Mangina, Norman J., Paul J. Streer, and Elizabeth Plummer, Distribution by LLCs, Apr, 30

Manney, Richard, and Michael Mendelsohn, Art Succession: Is that Collection a Link with Eternity or the IRS, Nov, 72 PFP

Marcus, David, Preserving Valuable Homes from the Estate Tax, Aug, 61 PFP

Martin, D. Edward, and Julie F. Floch, The New Not-for-Profit Audit and Accounting Guide, May, 36

Mason, Eli, No Plain Paper Please, May, 8 NV Mason, Eli, Why You Should Reject the AICPA/NASBA Joint Report, Nov, 88 LTE

Mauldin, Shawn, and W. Mark Wilder, Personal Liability for Employee Withholding Taxes, Feb, 30

McCallister, John P., and Tom W. Miller, EVA Clarifications, Oct, 73 LTE

McConnell, Donald K., Jr., and George Y. Banks, The New Fraud Audit Standard, Jun, 22

McCoskey, Melanie G., and James A. Fellows, New Rules on S Corporation Distributions, Jun, 46

McGorry, Mark W. and Steven D. Lassar, Income in Respect of a Decedent, Sep, 40

McKee, Thomas E., and Mark E. Steadman, Implementing FDICIA at a Small Bank, Jul, 52 AU

McKell, Lynn J., and Marshall Romney, The Year 2000 Problem, Jun, 16 Mendelsohn, Michael, and Richard Manney, Art Succession: Is that Collection a Link with Eternity or the IRS, Nov, 72 PFP

Mendzela, Elisa, Effective Teams, Sep, 62 CPAI

Michaels, Philip J., Fiduciary Tax Elections, Sep, 28

Miller, Tom W., and John P. McCallister, EVA Clarifications, Oct, 73 LTE

Moore, Sandra, Practical Advice for the Newly Married, Nov, 10 NV

Munter, Paul, Accounting for Internal Use Software, Feb, 16

Mushkin, Martin, Dealing with Your Securities Broker, Sep, 66 PFP

Newman, Bernard H., and Mary Ellen Oliverio, Accounting in the Global Business Environment, Dec, 52 AC

Newman, Samuel, Preparing to Sell Your Business? New Jersey, New York, and GAAP Can Help, Jun, 67 SLT

Newmark, Richard I., and Ted D. Englebrecht, The Assignment of Income Dilemma, Oct, 30

Oden, Debra Hall, and J. Richard Williams, Investment Opportunities Through Dividend Reinvestment Plans, Jul, 65 PFP

Oliver, Joseph R., and Charles A. Granstaff, Avoiding Estate Planning Malpractice, Jun, 32

Oliverio, Mary Ellen, and Bernard H. Newman, Accounting in the Global Business Environment, Dec, 52 AC

Oliverio, Mary Ellen, and James D. Folts, In Search of an Answer: Why Did Dewey Do It? Sep, 73 NV

Pacter, Paul, New IASC Proposal on Impairment of Assets, Jul, 8 NV

Pacter, Paul, News from the International Accounting Standards Committee, Feb, 12 NV

Pacter, Paul, Progress at IASC’s January Meeting, Mar, 8 NV

Pacter, Paul, Update from the IASC, Oct, 74 NV

Page, John, and Paul Hooper, Networking and Data Communications Basics, Nov, 46

Palaszynski, Lawrence, Buy/Sell Agreements and Their Impact on Valuation, Jul, 59 ET

Parks, Kim, Margaret Houston, and John Talbott, Why Teams Work, Mar, 55 CPAI

Pascarella, Stephen E., II, and Robert M. Pielech, 1997 Tax Season Tune-Up: Let the Race Begin, Jan, 34

Pearson, Timothy A., and Sott I. Jerris, Benchmarking CPA Firms for Productivity and Efficiency: An Update, Mar, 58 CPAM

Petrovick, Simon, Outsourcing Internal Audit Isn’t Only the Big Firms’ Game, May, 62 AU

Pfau, Andrew, Lisa F. Quint, and John B. Huttlinger, Jr., Small Firms Practice Management Survey, Jul, 62 CPAM

Piaker, Philip M., Keep the CPA Certificate at Full Strength, Nov, 90 LTE

Pielech, Robert M., and Stephen E. Pascarella II, 1997 Tax Season Tune-Up: Let the Race Begin, Jan, 34

Plautz, Robert, Taxpayers Can Win New York State Tax Disputes by the Wise Use of Affidavits, Oct, 66 SLT

Plewa, Franklin J., Lydia L.F. Schleifer, George T. Friedlob, and Corey D. Schou, An Auditor’s Primer on Encryption, Nov, 40

Plummer, Elizabeth, Paul J. Streer, and Norman J. Mangina, Distribution by LLCs, Apr, 30

Prawitt, Douglas F., James D. Stice, and David M. Cottrell, Evaluating Performance in Professional Accounting, Jun, 61 CPAM

Previts, Gary J., History Conference Looks Back and Looks Forward, Mar, 75 NV

Previts, Gary J., Dale L. Flesher, and Tonya K. Flesher, Charles Waldo Haskins--The CPA Profession’s First Statesman, May, 46

Pustorino, Anthony R., and Allan M. Rabinowitz, The Status of Non-CPA Ownership of CPA Firms, Apr, 16

Quint, Lisa F., Andrew Pfau, and John B. Huttlinger, Jr., Small Firms Practice Management Survey, Jul, 62 CPAM

Qureshi, Anique A., Stephen W. Hartman, and Joel G. Siegel, Online Databases, Apr, 46

Qureshi, Anique A., and Joel G. Siegel, Risk Analysis and Management Software and the CPA, Dec, 65 CPAC

Qureshi, Anique, Stephen W. Hartman, and Joel G. Siegel, What the CPA Must Know About Computer Networks (LANS and WANS), Mar, 69 CPAC

Rabinowitz, Allan M., Book Review: Sawyer’s Internal Auditing--The Practice of Modern Internal Auditing, 4th Edition, Jan, 14 NV

Rabinowitz, Allan M. and Anthony R. Pustorino, The Status of Non-CPA Ownership of CPA Firms, Apr, 16

Rafferty, Pamela, and Pat Hamel, Software Review--QPLAN, Jan, 66 PFP Ratcliffe, Thomas A., The New Health Care Organizations Guide, Jul, 26

Ratcliffe, Thomas A., The New Not-for-Profit Organizations Guide: Practical Accounting Implementation Issues, Sep, 56 AC

Ratcliffe, Thomas A., The New Not-for-Profit Organizations Guide: Practical Auditing Implementation Issues, Oct, 51 AU

Reilly, Robert F., and Manoj P. Dandekar, Valuation of Intangible Contract Rights, Jun, 74 CPACONS

Reiss, Howard, Reality Check, Apr, 75 LTE Reither, Cheri L., and Gary J. Brauchle, SFAS No. 130: Reporting Comprehensive Income, Oct, 42

Reitman, Robert A., Homeowners’ Association Dues and New York State Sales Tax, Jul, 69 SLT

Robideaux, Doug, Duane Bachmann, and John Elfrink, Internet Marketing: Evidence of a Viable Medium, Jun, 71 CPAC

Romeo, George C., and Larissa S. Kyj, Paving the Way for the NYSSCPA: The Institute of Accounts, Jun, 11 NV

Rogers, Stuart C., How to Create a Graphic Identity for Your Practice, Feb, 42

Romney, Marshall, and Lynn J. McKell, The Year 2000 Problem, Jun, 16

Rosenberg, Steven M., Why Financial Institution Field Examinations? Aug, 54 AU

Rosencrantz, Michael J., Push Technology, Nov, 34

Rotenberg, Marvin R., Required Distributions from Qualified Plans and IRAs, Jul, 42

Rouse, Robert W., and Quinton F. Seamons, The SEC’s Longest Running Battle: The Savin Case, Aug, 64 SEC

Ruhl, Jack M., Managing Constraints, Jan, 60 CPAI

Russo, Vincent J., Criminalization of Medicaid Asset Transfers, Sep, 64 PFP

Russolillo, Raymond G., A Pragmatic Approach to Retirement Planning, Sep, 46

Sager, Clayton, and Peter Barton, Interest Expense of Materially Participating Purchaser of C Corp. Stock Is Investment Interest, Apr, 14, NV

Schaengold, David, Executors: An Application to the IRS Can Avoid Personal Liability, Jan, 58 ET

Schaengold, David, A Partnership’s Capital Gains Are Taxable to a Trust’s Income Beneficiary, Jan, 56 ET

Schier, Lewis, and William J. Coffey, The SEC’s Annual Report to Congress, Dec, 63 SEC

Schleifer, Lydia L.F., George T. Friedlob, Franklin J. Plewa, and Corey D. Schou, An Auditor’s Primer on Encryption, Nov, 40

Schoenfeld, Susan R., Can Your Pet Be Trusted, Jul, 60 ET Schou, Corey D., Lydia L.F. Schleifer, George T. Friedlob, and Franklin J. Plewa, An Auditor’s Primer on Encryption, Nov, 40

Schwartz, Andrew E., How to Handle Conflict, Apr, 72 CPAI

Schwartz, Donald A., Audit Sampling--A Practical Approach, Feb, 56 AU

Seamons, Quinton F., and Robert W. Rouse, The SEC’s Longest Running Battle: The Savin Case, Aug, 64 SEC

Shanon, Milette, Excise Tax Assessment? Taxpayers, Know Your Rights, Mar, 67 SLT

Shapiro, Robert, Raising Your New Client Batting Average, Feb, 66 CPAM

Sherinsky, Judith M., A SSARs White Paper, Aug, 14

Shim, Jae K., and Michael Constas, Does Your Nonprofit Break Even? Dec, 36

Siegel, Harvey, Creating Tax-Efficient Investment Portfolios Within a Framework of Strategic Assessment Asset Allocation, Feb, 68 PFP

Siegel, Joel G., Marc H. Levine, and Adrian Fitzsimons, Auditing Related Party Transactions, Mar, 46

Siegel, Joel G., Marc H. Levine, and Adrian Fitzsimons, Business Valutations Using a Multiplier of Earnings, May, 81 CPACONS

Siegel, Joel G., Anique A. Qureshi, and Stephen Hartman, Online Databases, Apr, 46

Siegel, Joel G., and Anique A. Qureshi, Risk Analysis and Management Software and the CPA, Dec, 65 CPAC

Siegel, Joel G., Anique A. Qureshi, and Stephen Hartman, What the CPA Must Know About Computer Networks (LANS and WANS), Mar, 69 CPAC

Sileo, Anthony M., No Deductions for Nonresident Alien for U.S. Rental Income, Jul, 70 IT

Sinkin, Joel, Make Your Merger/Acquisition Work, Sep, 68 CPAM

Slott, Edward A., Congress Goofs: New Tax Law Exposes Executors to Tough Tax Decisions, Nov, 82, NV

Slott, Edward A., IRS Crackdown on Abusive Trusts, Nov, 65, ET

Sommella, Terri, A Marketing Challenge, Oct, 10 NV

Spikes, Pam, Bill Humphrey, and Roy Whitehead, Jr., New Tax on "Excess Benefiit" Transctions, Jun, 56 FT

Spikes, Pam, Bill Humphrey, Roy Whitehead, Jr., and Brenda Yelvington, Will the IRS Please Call the EPAY Again, Mar, 40

Spikes, Pam, Roy Whitehead Jr., and Paul Jensen, Congress to Mandate Current Deduction for Some "Qualified" Environmental Cleanup Costs, May, 12 NV

Spivak, Wayne and Susan Honig, PC Based Client Server Accounting Systems, Nov, 14

Splettstoesser, Ingrid B., Managing and Auditing Electronic Data Interchange, Nov, 26

Steadman, Mark E. , and Thomas E. McKee, Implementing FDICIA at a Small Bank, Jul, 52 AU

Steinberg, Joel, GAAP for Public Companies, Nov, 74 SEC

Steinberg, Joel B., Late Filing and Late Payment Penalties: Reducing the Penalty Period, Aug, 56 FT

Steinberg, Reva B., and Dorothy E. Walker, The AICPA Conference on SEC Developments, May, 77 SEC

Stice, James D., Douglas F. Prawitt, and David M. Cottrell, Evaluating Performance in Professional Accounting, Jun, 61 CPAM Stone, Mark, New York Pension Exemption Available Upon Death, Dec, 62 SLT

Stone, Mark, Taxpayer Bill of Rights, Aug, 42

Straus, Alan J., The Situs of a Trust, Jun, 64 PFP

Streer, Paul J., Norman J. Mangina, and Elizabeth Plummer, Distribution by LLCs, Apr, 30

Streer, Paul J., A Bruce Clements, and Ray A. Knight, Retirement Plan Contributions and Withdrawals, Aug, 38

Sumutka, Alan R., Selecting a Form of Business, Apr, 24 Swieringa, Robert J., Challenges to the Current Accounting Model, Jan, 26

Szerlip, Nathan, Gift Giving Through Powers of Attorney, Apr, 63 ET

Talbott, John, Margaret Houston, and Kim Parks, Why Teams Work, Mar, 55 CPAI

Temple, Raymond, and Howard Altman, The New Guide on Brokers and Dealers in Securities, Oct, 22

Thompson, Les S., Ten Factors Necessary to the Choice of a Good Accountant, Feb, 15 NV

Tigue, John J., Jr., and Linda A. Lacewell, The Lottery of Criminal Enforcement, Apr, 66 FT

Valenti, Stephen P., LUCA.COM--The Gateway to the 21st Century, May, 14

Vazzana, John, New Legislation Means Some Relief for Investment Advisers, Jun, 65 PFP

Vernon, Stan, How to Buy a Modem, Jul, 74 CPAC

Vollmers, Gloria, Ted D. Englebrecht, and Steven C. Colburn, Depreciation Deductions Allowed on Antique Musical Instruments Used in a Trade or Business, Nov, 68 FT

Vollmers, Gloria, Reengineering the Accounting and Finance Functions, May, 64 CPAI W

Walker, Dorothy E., and Reva B. Steinberg, The AICPA Conference on SEC Developments, May, 77 SEC

Wallach, Lance, Voluntary Employee’s Beneficiary Associations, Sep, 72 EBP

Ward, Terry J., and Benjamin P. Foster, Using Cash Flow Trends to Identify Risks of Bankruptcy, Sep, 60 AU

Warner, Paul D., Ace Audit, Jan, 68 CPAC Warner, Paul D., Web Authoring Tools, Nov, 78 CPAC

Warren, E. Kirby, Dealing with Change, Aug, 68 CPAI

Wasser, Max, Reverse QTIP Election--A True Story, Sep, 70 ET

Waugh, Troy A., Coaching for Success, Aug, 75 NV

Waugh, Troy A., Home Page: Hype or Help? Mar, 10 NV

Waugh, Troy A., A Marketing Moment: Big Hat, No Cattle, Sep, 8 NV

Waugh, Troy A., A Marketing Moment: Marketing in a Tornado, Dec, 14 NV

Waugh, Troy A., A Marketing Moment: Turning Leads Into Clients, Jun, 14 NV

Weatherwax, Roy, and Peter Barton, Employer’s Losses on Sale of Employees’ Residences Are Deductible, Sep, 9 NV

Weiner, Stanley, and Joel Jacobs, The CPA's Role in Disaster Recovery Planning, Nov, 20

Whalen, Robert, Flexible Staffing Eases Tax Season Crunch, Dec, 59 CPAM

Whitehead, Roy, Jr., IRS Says that "Domestic Partner" Fringe Benefits Are Taxable, Jul, 12 NV

Whitehead, Roy, Jr., Taxing Airline Safety Procedures, Feb, 14 NV

Whitehead, Roy, Jr., and Ken Griffin, Congress Mandates Criminal Penalties for Federal and State Government Employees Who Browse Taxpayer’s Returns, Oct, 12 NV

Whitehead, Roy, Jr., Bill Humphrey, and Pam Spikes, New Tax on "Excess Benefiit" Transactions, Jun, 56 FT

Whitehead, Roy, Jr., Bill Humphrey, Brenda Yelvington, and Pam Spikes, Will the IRS Please Call the EPA Again, Mar, 40

Whitehead, Roy, Jr., Paul Jensen, and Pam Spikes, Congress to Mandate Current Deduction for Some "Qualified" Environmental Cleanup Costs, May, 12 NV

Whitehead, Roy, Jr., and Kris Jones, Supreme Court Gives "Green Light" to State Taxation of Employee Benefit Plan Operated Medical Facilities, Aug, 12 NV

Wilder, W. Mark, and Shawn Mauldin, Personal Liability for Employee Withholding Taxes, Feb, 30

Williams, J. Richard and Debra Hall Oden, Investment Opportunities Through Dividend Reinvestment Plans, Jul, 65 PFP

Yelvington, Brenda, Bill Humphrey, Roy Whitehead, Jr., and Pam Spikes, Will the IRS Please Call the EPAY Again, Mar, 40

Zemsky, Kenneth T., and Keith D. Eisenstein, Judge Phases Out New York State Phase Out, May, 70 SLT

Zimmerman, Philip, ALI-ABA Annual Alternative Dispute Resolution Conference, Mar, 9 NV

Zimmerman, Philip, First Alternative Dispute Resolution Superconference, Jul, 10 NV

FEATURES

1997 Tax Season Tune-Up: Let the Race Begin, by Robert M. Pielech and Stephen E. Pascarella II, Jan, 34

Accounting for Internal Use Software, by Paul Munter, Feb, 16

The Accounting Profession in Transition, by Patricia M. Flynn, John D. Leeth, and Elliott S. Levy, May, 42

Accounting for Transfers of Financial Assets Under SFAS No. 125, by Gregory D. Kane, Mar, 14

The Annual Audit Tune Up, by Douglas R. Carmichael, Dec, 24

An Assessment of Accounting Information Security, by Charles E. Davis, Mar, 28

The Assignment of Income Dilemma, by Richard I. Newmark and Ted D. Englebrecht, Oct, 30

Auditing Related Party Transactions, by Marc H. Levine, Adrian P. Fitzsimons, and Joel G. Siegel, Mar, 46

An Auditor’s Primer on Encryption, by George T. Friedlob, Franklin J. Plewa, Lydia L.F. Schleifer, and Corey D. Schou, Nov, 40

Avoiding Estate Tax Planning Malpractice, by Joseph R. Oliver and Charles A. Grantstaff, Jun, 32

The Bottom-Up Mission Statement, by Julia N. Karcher, Robert M. Barker, Scott D. Johnson, and Sharon L. Magill, Jun, 36

Challenges to the Current Accounting Model, by Robert Swieringa, Jan, 26

Charles Waldo Haskins--The CPA Profession’s First Statesman, by Gary J. Previts, Dale L. Flesher, and Tonya K. Flesher, May, 46

The CPA’s Role in Disaster Recovery Planning, by Joel Jacobs and Stanley Weiner, Nov, 20 Distribution by LLCs, by Norman J. Mangina, Elizabeth Plummer, and Paul J. Streer, Apr, 30

Does Your Nonprofit Break Even? by Jae K. Shim and Michael Constas, Dec, 36

Doing Business in Vietnam, by Barbara R. Farrell, James R. Downing, and Patricia Healy, Apr, 36

Emerging Issues Affecting CPAs in Industry, by Michael Goldstein, Feb, 46

Estate and Gift Tax Provisions of TRA >97, by Laurence Keiser, Dec, 30

Evaluating Limited Partnership Investments, by William F. Jordan and William A. Hillison, Sep, 20

The Family Limited Partnership: A Multifaceted Estate Planning Tool, by Herbert B. Fixler, Charles A. Barragato, and William O. Cranshaw, Sep, 34

The FASB’s New Earnings per Share Standard, by John E. Elsea and Bill D. Cox, Aug, 26

Federal Government Accountability, by Sid R. Ewer, Mar, 22

Fiduciary Tax Elections, by Philip J. Michaels, Sep, 28

Finding Auditors Liable for Fraud, by David M. Cottrell and Steven M. Glover, Jul, 14

The GASB’s Proposed Statement on the Governmental Financial Reporting Model, by David R. Bean and Laurence E. Johnson, Apr, 42

Hidden Liabilities from Prior Acquisitions and the Unwary Buyer, by Bettina B. Browne, Aug, 20

How to Create a Graphic Identity for Your Practice, by Stuart C. Rogers, Feb, 42

Implementing the SOP on Risks and Uncertainties, by C. Richard Baker, Feb, 36

The Importance of Timely Filing, by Steven C. Colburn and Ted D. Englebrecht, Jan, 40

Income in Respect of a Decedent, by Steven D. Lassar and Mark W. McGorry, Sep, 40

Let’s Keep It in the Family with Intergenerational Minimum Distribution Planningsm, by Andrew J. Fair and Melvin L. Maisel, Dec, 44

LUCA.COM--The Gateway to the 21st Century, by Stephen P. Valenti, May, 14

Managing and Auditing Electronic Data Interchange, by Ingrid B. Splettstoesser, Nov, 26

Networking and Data Communications Basics, by Paul Hooper and John Page, Nov, 46

New Accounting Standards and the Small Business, by Daniel M. Ivancevich, Susan H. Ivancevich, Anthony Cocco, and Roger H. Hermanson, Jul, 22

New Competent Authority Procedures, by Ray A. Knight and Lee G. Night, Mar, 36

The New Fraud Audit Standard, by Donald K. McConnell, Jr., and George Y. Banks, Jun, 22

The New Guide on Brokers and Dealers in Securities, by Howard Altman and Raymond Temple, Oct, 22

The New Health Care Organizations Guide, by Thomas A. Ratcliffe, Jul, 26 New Legislation Clarifies Employment Tax Audit Relief, by Kim Galligan Key and Mark Levenfus, Feb, 24

The New Not-for-Profit Audit and Accounting Guide, by D. Edward Martin and Julie L. Floch, May, 36

New Rules on S Corporation Distributions, by Melanie G. McCoskey and James A. Fellows, Jun, 46

New Standards for Performing Peer Review, by Anthony J. Mancuso, Jun, 42

The New Tax-Free Treatment of Viatical Settlements, by Gary J. Gasper, May, 30

Online Databases, by Stephen W. Hartman, Anique Qureshi, and Joel G. Siegel, Apr, 46

PC Based Client-Server Accounting Systems, by Wayne Spivak and Susan Honig, Nov, 14

Personal Liability for Employee Withholding Taxes, by Shawn Mauldin and W. Mark Wilder, Feb, 30

A Pragmatic Approach to Retirement Planning, by Raymond G. Russolillo, Sep, 46

Preserving Auditor Independence: An Interview with Michael H. Sutton, by James L. Craig, Jr., Dec, 16

Professional or Trade Organization, An Interview with AICPA Past President Philip Chenok, by James L. Craig, Jr., Oct, 36

Protection from the Federal Sentencing Guidelines, by Janet S. Greenlee and David Bukovinsky, Aug, 32

Push Technology, by Michael J. Rosencrantz, Nov, 34

Recent Tax Developments in Commercial Real Estate, by Reed W. Easton, Jul, 32

Reflections on Ten Years of Standard Setting: An Interview with Dennis R. Beresford, by James L. Craig, Jr., Aug, 46

Report Card on the Accounting Profession, by Douglas R. Carmichael, Jan, 18

Required Distributions from Qualified Plans and IRAs, by Marvin R. Rotenberg, Jul, 42

Retirement Plan Contributions and Withdrawals, by Paul J. Streer, Ray A. Knight, and A. Bruce Clements, Aug, 38

The Revised OMB Circular A-133 and the Single Audit Act Amendments, by Robert A. Dyson, Jan, 47

Risk Management and High-Net-Worth Clients, by John A. Dodsworth, Sep, 14

The Status of Non-CPA Ownership of CPA Firms, by Anthony R. Pustorino and Allan M. Rabinowitz, Apr, 16

Selecting a Form of Business, by Alan R. Sumutka, Apr, 24

SFAS No. 130: Reporting Comprehensive Income, by Gary J. Brauchle and Cheri L. Reither, Oct, 42

A SSARs White Paper, by Judith M. Sherinsky, Aug, 14

Tax Treaties and Other International Agreements, by Ernest R. Larkins, May, 22

Taxpayer Bill of Rights 2, by Mark Stone, Aug, 42

The Taxpayer Relief Act of 1997, by Steven C. Colburn and Ted D. Englebrecht, Oct, 14

The Truth About Economic Value Added, by Gary D. Burkette and Timothy P. Hedley, Jul, 46

Will the IRS Please Call the EPAY Again, by Roy Whitehead, Jr., Brenda Yelvington, Bill Humphrey, and Pam Spikes, Mar, 40

The Year 2000 Problem, by Lynn J. McKell and Marshall Romney, Jun, 16

Accounting in the Global Business Environment, by Mary Ellen Oliverio and Bernard H. Newman, Dec, 52

Accounting and Reporting for Limited Liability Companies, by Charles E. Jordan and Stanley J. Clark, Apr, 60

Disclosure Effectiveness, by Jacqueline Burke, May, 58

Disclosures About Pensions and Other Postretirement Benefits, by John F. Burke, Nov, 62

Insurance Agents and Brokers--What Is GAAP? by Timothy P. Demetres and Christopher Didio, Jun, 52

Kiting: A Continuing Problem, by Tom English, Jan, 52

The New Not-for-Profit Organizations Guide: Practical Accounting Implementation Issues, by Thomas A. Ratcliffe, Sep, 56

New SOP on Environmental Remediation Liabilities, by John F. Burke, Feb, 54

The Private Securities Litigation Reform Act of 1995: Impact on Accountants, by Dan L. Goldwasser, Jan, 72

ASB Issues Three Exposure Drafts, by John F. Burke, Jun, 54

Audit Sampling--A Practical Approach, by Donald A. Schwartz, Feb, 56

Implementing FDICIA at a Small Bank, by Mark E. Steadman and Thomas E. McKee, Jul, 52

Is International Reciprocity Possible? by Abdel M. Agami and Karen T. Cascini, Mar, 51

The New Not-for-Profit Organizations Guide--Practical Auditing Implementation Issues, by Thomas A. Ratcliffe, Oct, 51

Outsourcing Internal Audit Isn’t Only the Big Firms’ Game, by Simon Petravick, May, 62

Using Cash Flow Trends to Identify Risks of Bankruptcy, by Benjamin P. Foster and Terry J. Ward, Sep, 60

Why Financial Institution Field Examinations? by Steven M. Rosenberg, Aug, 54

Ace Audit, by Paul D. Warner, Jan, 68

How to Buy a Modem, by Stan Vernon, Jul, 74

The Internet and Intranet in the Workplace, by Katherine R. Lozier, Feb, 72

Internet Marketing: Evidence of a Viable Medium, by John Elfrink, Duane Bachmann, and Doug Robideaux, Jun, 71

Risk Analysis and Management Software and the CPA, by Joel G. Siegel and Anique Qureshi, Dec, 65

Web Authoring Tools, by Paul D. Warner, Nov, 78

What the CPA Must Know About Computer Networks (LANS and WANS), by Anique A. Qureshi, Stephen Hartman, and Joel Siegel, Mar, 69

Business Valuations Using a Multiplier of Earnings, by Joel G. Siegel, Marc Levine, and Adrian Fitzsimons, May, 81

Valuation of Intangible Contract Rights, by Robert F. Reilly and Manoj P. Dandekar, Jun, 74

Cost Accounting for Long-Term Care Facilities, by Daniel Horan, Oct, 62

Dealing with Change, by E. Kirby Warren, Aug, 68

Effective Teams, by Elisa Mendzela, Sep, 62

How to Handle Conflict, by Andrew E. Schwartz, Apr, 72

Managing Constraints, by Jack M. Ruhl, Jan, 60

My Sons and Me and Management Accounting, by Roger K. Doost, Feb, 62

Why Teams Work, by Margaret Houston, Kim Parks, and John Talbott, Mar, 55

Benchmarking CPA Firms for Productivity and Efficiency: An Update, by Scott I Jerris and Timothy A. Pearson, Mar, 58

Evaluating Performance in Professional Accounting, by Douglas F. Prawitt, David M. Cottrell, and James D. Stice, Jun, 61

Exit Price--How to Keep Your People from Heading Out the Door, by David C. Kuhlman and Laura D. Kellogg, May, 74

Flexible Staffing Eases Tax Season Crunch, by Robert Whalen, Dec, 59

Make Your Merger/Acquisition Work, by Joel Sinkin, Sep, 68

Raising Your New Client Batting Average, by Robert Shapiro, Feb, 66

Small Firms Practice Management Survey, by Andrew Pfau, Lisa F. Quint, and John B. Huttlinger, Jr., Jul 62

Thirteen Steps to Obtaining Client Referrals, by William Crawford, Aug, 70

Voluntary Employee’s Beneficiary Associations, by Lance Wallach, Sep, 72

Buy/Sell Agreements and Their Impact on Valuation, by Lawrence Palaszynski, Jul, 59

Can Your Pet Be Trusted? by Susan R. Schoenfeld, Jul, 60

Don’t Overlook Your Client’s Long-Term Care Insurance Needs, by Alan D. Kahn, Mar, 64

Executors: An Application to the IRS Can Avoid Personal Liability, by David Schaengold, Jan, 58

Final Regulations on Qualified Domestic Trusts, by Eric M. Kramer and Gregory C. Fornasar, Oct, 56

Gift Giving Through Powers of Attorney, by Nathan Szerlip, Apr, 63

IRS Crackdown on Abusive Trusts, by Edward A. Slott, Nov, 65

Life Insurance Held by Family Limited Partnerships, by Lawrence M. Lipoff, Dec, 57

New Authority on Statutory Short Form Powers of Attorney, by Frank G. Colella, Mar, 65

A Partnership’s Capital Gains Are Taxable to a Trust’s Income Beneficiary, by David Schaengold, Jan, 56

Pension Distribution Planning and Qualified Domestic Trusts, by Lawrence M. Lipoff, Jun, 58

Qualified Terminable Interest Property (QTIP) Trusts and Valuation Discounts, by Jerome Landau, Aug, 58

Recent Developments in Disclaimers of Property for Post-Mortem Estate Planning, by Eric M. Kramer, Apr, 62

Reverse QTIP Election--A True Story, by Max Wasser, Sep 70

Third Circuit Rules in Favor of Crummey Powers to Contingent Beneficiaries, by Ellen Gordon, Nov, 64

Transfers of Partnership Interests and Retained Life Estates, by Lawrence M. Lipoff, Dec, 56

Changes in Tax Law Benefit Adopting Parents, by Shelia Foster and Cynthia Bolt-Lee, Oct, 52

Depreciation Deductions Allowed on Antique Musical Instruments Used in a Trade or Business, by Gloria Vollmers, Steven C. Colburn, and Ted D. Englebrecht, Nov, 68

Late Filing and Late Payment Penalties: Reducing the Penalty Period, by Joel B. Steinberg, Aug, 56

Living Wills and Other Health-Care Directives, by Randall K. Hanson, Mar, 53

The Lottery of Criminal Enforcement, by John J Tigue, Jr. and Linda A. Lacewell, Apr, 66

New Tax on "Excess Benefit" Transactions, by Roy Whitehead, Jr., Pam Spikes, and Bill Humphrey, Jun, 56

Tax Law Changes for Damages Received on Account of Personal Injury or Sickness, by Kenneth F. Abramowicz, Jul, 56

Travel Expenses, by Richard Greenfield, Feb, 60

"Use of the Money" Principle Prevails, by James E. Brennan and Maria Engerman, Aug 56

"Check-the-Box" Regulations Provide U.S. Tax Planning Opportunities for Foreign Operations, by Tom Anderson, May, 86

No Deductions for Nonresident Alien for U.S. Rental Income, by Anthony M. Sileo, Jul, 70

Attorneys Are Bad Example, by Ernest R. Field, Dec, 68

Destined for Extinction, by George J. Hambel, Nov, 90

Did You Miss the Mark! by Gary Konecky, Sep, 74

EVA Clarifications, by John P. McAllister and Tom W. Miller, Oct, 73

Keep the CPA Certificate at Full Strength, by Philip M. Piaker, Nov, 90

Non-CPA Ownership, by Norman Lipshie, Nov, 90

On the Passing of Book Reviewer Alexander Bohtling, by Jeffrey M. Brinn, Dec, 68

Reality Check, by Howard Reiss, Apr, 75

Why You Should Reject the AICPA/NASBA Joint Report, by Eli Mason, Nov, 88

1996 Tax Tables, Corrections to, Feb, 10

The 1997 Taxpayer Relief Act, Oct, 8

Abbreviated Re-Exposure of Proposed Derivatives Accounting Standards, Oct, 9

Accountants for the Public Interest Offers New Publication, Dec, 9

Accounting Paradoxes, by Eugene Flegm, Aug, 11

Accounting and Review Services Meets to Consider the Testimony at the August Hearing, Nov, 8

Accounting Standard Setting Pot Continues to Boil, Nov, 10

AcSEC Issues Draft Statement on Start-Up Activities Costs, Jun, 10

AICPA Announces Appointments to the Independence Standards Board, Aug, 9

AICPA/CICA Unveil New Assurance Service, Nov, 9

AICPA Hits Basin Shot to FASB, Apr, 8

AICPA Honors Two Members with Gold Medal for Distinguished Service, Dec, 9

AICPA to Issue Guidance on Using New Fraud Auditing Standard, Feb, 9

AICPA/NASBA Joint Committee on Regulation of the Profession, Joint Agreement Reached by, Apr 10

AICPA Technology Advisor Program Announced at Microsoft Partners’ Conference, Aug, 8

AICPA Vision Project, Jun, 10

AICPA’s SECPS Executive Committee Moves Forward with Best Practices, Dec, 13

ALI-ABA Annual Alternative Dispute Resolution Conference, by Philip Zimmerman, Mar, 9

American Express Tax and Business Services Acquires Baltimore Firm, Dec, 13

American Express Tax and Business Services Goes Big Time, Jun, 11

American Express Tax and Business Services Plans to Offer Credit Services, Mar, 8

American Express Tax and Business Services Poised for Entry into New York, Jul, 10

Americans Win Economics Nobel, Dec, 8

Are Generally Accepted Electronic Standards on Their Way? by Anthony Mancuso, Apr, 11

Arthur Andersen to Launch Web-Based Service for Business Executives--KnowledgeSpacesm, Dec, 15

ASB Establishes Planning Group, Sep, 10

ASB Throws the Journal a Curve, Mar, 13

Association of Chartered Accountants in the U.S. Continues to Press for Reciprocity, Dec, 8

Auditing Standards Board Issues SAS Nos. 80 and 81, by Anthony J. Mancuso, Mar, 74

Barriers to Listening Effectiveness, by Steven Golden, Aug, 74

Beresford, Dennis, Term Ends June 30, Jun, 9

Book Review: Accountant’s Guide to the Internet, by Michael Goldstein, Aug, 10

Book Review: Corporate Financial Management, by Alexander A.H. Bohtling, Aug, 74

Book Review: The Success Principle, by Alexander A.H. Bohtling, Sep, 74

Book Review: Generation to Generation, by Alexander A.H. Bohtling, Oct, 12

Book Review: Heads You Win--How the Best Companies Think, by Alexander A.H. Bohtling, Nov, 84

Book Review: The Linguistic Shaping of Accounting, by Alexander A.H. Bohtling, Mar, 75

Book Review: Operational Profitability--Conducting Management Audits, by Alexander A.H. Bohtling, Dec, 67

Book Review: Sawyer’s Internal Auditing--The Practice of Practical Internal Auditing, 4th Edition, by Allan M. Rabinowitz, Jan, 14

Book Review: Special Report--A Primer on Accounting Models for Long-Duration Life Insurance Contracts Under U.S. GAAP, by John F. Burke, Jul, 75

Book Review: The Success Principle, by Alexander A.H. Bohtling, Sep, 74

Business Reporting Symposium Sends Very Mixed Signals, Jan, 10

Book Review: True Professionalism, by Michael Goldstein, Sep, 74

Book Review: Violence at Work: How to Safeguard Your Firm, by Michael Goldstein, Dec, 11

Check-the-Box Form Released, Mar, 76

Client Service Culture, by Michael Goldstein, Jun, 13

Coaching for Success, by Troy A. Waugh, Aug, 75

Commission Recommends Comprehensive IRS Overhaul, Sep, 12

Congress Goofs: New Tax Law Exposes Executors to Tough Tax Decisions, by Edward A. Slott, Nov, 82

Congress Mandates Criminal Penalties for Federal and State Government Employees Who Browse Taxpayer’s Returns, by Roy Whitehead, Jr., and Ken Griffin, Oct, 12

Coopers & Lybrand Finds Balanced Lifestyle a Winner, Jun, 9

CPA Journal Articles Now on LUCA.COM, Oct, 11

The CPA Journal Changes Before Your Eyes, Jan, 8

The CPA Journal Home Page, Jan, 8

The CPA Journal Home Page, Don’t Forget, Feb, 8

The CPA Journal Home Page Wins Top Five Accounting Web Sit Award, Apr, 8

CPA Journal Symposium an GAO Report Scheduled for June 30, 1997 in Washington, D.C., May, 8

CPAs Train for ISO 9000 Consulting Services, Sep, 10

Credit Union Audit Rules Reflect New Low in Regulatory Requirements, Feb, 9

Deloitte & Touche Foundation Awards $200,000 in Fellowships, Apr, 10

Do Firms Fail Because of Their Culture? by Michael Goldstein, Oct, 73

Employer’s Losses on Sale of Employees’ Residences Are Deductible, by Peter Barton and Roy Weatherwax, Sep, 9

Executives Complacent About Information Security, Nov, 84

Exposure Draft of New Uniform Accountancy Act, Oct, 11

FASB Holds Hearings for Derivative Accounting and Comprehensive Income, Jan, 12

Fighting Consumer Fraud, Apr, 12

Final Regulations on Automatic Extensions Ease Payment and Signature Requirements, by Kevin M. Levine, Mar, 76

First Alternative Dispute Resolution Superconference, by Philip Zimmerman, Jul, 10

For the IRS, the 1997 Filing Season Was a Success. What About for You? Jul, 9

Formation of the SIC, Sep, 12

GAO Seeks CPAs and Other Professionals to Staff Its Audit of the Federal Government, Jul, 9

Great Plains’ Dynamics Accounting Technology Advisor Program, Dec, 12

Hispanics as CPAs, Mar, 9

History Conference Looks Back and Looks Forward, by Gary J. Previts, Mar, 75

Hoffman Receives Prestigious Arthur Dixon Award, Apr, 9

Home Page: Hype or Help? by Troy A. Waugh, Mar, 10

In Search of an Answer: Why Did Dewey Do It? Sep, 73

Institute of Management Accountants Introduces the CFM Designation, Aug, 13

Interest Expense of Materially Participating Purchaser of C Corp Stock Is Invested Interest, by Peter Barton and Clayton Sager, Apr, 14

Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax, Apr, 75

IRS Issues SIMPLE Guidance, Aug, 9

IRS May Now Purchase Seized Property, Feb, 15

IRS Says that "Domestic Partner" Fringe Benefits Are Taxable, by Roy Whitehead, Jr., Jul, 12

IRS Unveils Final Tin Matching Regulations, Aug 9

Jenkins Named as Chair of FASB, Aug, 8

Joint AICPA/NASBA Agreement, Nov, 88

Keep Your Message Concise, by Stephen D. Boyd, Dec 12

Keeping the Wolves from Your Gate, Sep, 11

KPMG Participates in Volunteerism Summit, Jun, 9

Laptop Security for CPAs, by Roman H. Kepczyk, Nov, 85

Laying Down the Law: Terms of Use for World Wide Web Sites, by Liam B. Lavery, Nov, 86

Luca.com and cpaj.com, Aug, 13

Luca.com Available to CPA Journal Subscribers, Jun, 8

Line-Item Veto Hits Roadblock, Jul 13

A Marketing Challenge, by Terri Sommella, Oct, 10

A Marketing Moment--Big Hat, No Cattle, by Troy A. Waugh, Sep, 8

A Marketing Moment--Marketing in a Tornado, by Troy A. Waugh, Dec, 14

A Marketing Moment--Turning Leads into Clients, by Troy A. Waugh, Jun, 14

Max Block Winners for 1996, Aug, 12

Melancon Addresses Local Society, Jan, 9

Modification to Cox Strategy, Jan, 14

More Bad News for Recipients of Punitive Damages, Feb, 10

Most Small Firms Computerized, but Not on the Web, Oct, 8

New AICPA Chair Stuart Kessler Summons Forth the New CPA, Dec, 10

New Board of Environmental Auditor Certifications (BEAC) to Provide BEAC 14000 PLUSJ Certification, Oct, 9

New IASC Proposal on Impairment of Assets, by Paul Pacter, Jul, 8

New Independence Standards Board Announced: CPA Journal Symposium Postponed, Jun, 8

New Independence Standards Board Begins Its Work with a Bang, Dec, 8

New Rules for Accounting Method Changes, Aug, 75

New Year’s Resolution to Organize Personal Finances, Mar, 12

New York State Society Celebrates 100 Years, Jan,

News from the International Accounting Standards Committee, by Paul A. Pacter, Feb, 12

No Pain Paper Please, by Eli Mason, May 8

November Is Technology Month: See You at the Show, Nov, 8

Paving the Way for the NYSSCPA: The Institute of Accounts, by Larissa S. Kyj and George C. Romeo, Jun, 11

The Power of the Purse: How Women Buy Professional Services, Oct, 13

PPC Acquires Boomer Consulting, Inc., Jul, 9

Practical Advice for the Newly Married, by Sandra Moore, Nov, 10

Price Waterhouse Donates $300,000 to Indiana University for Center for Information Technology, Apr, 9

Progress at IASC’s January Meeting, by Paul A. Pacter, Mar, 8

Public Hearing on the Appicability of Statements on Standards for Accounting and Review Services, Jul, 8

Purchasing a Put and Holding Period, Feb, 13

Regents’ Conference on Professional Competence: Keynote Speech by Consumer Advocate Ralph Nader, Dec, 67

Report on Standards Overload, by John F. Burke, Mar, 11

Reporting Model ED Issued by GASB, Feb, 8

Reshuffling IRS Staff During Tax Season, Mar, 74

Restructuring the IRS a Must, NFIB Says, Jul, 12

Second Circuit Rules that Co-op Owners Are Subject to Home Office Rules, by Leonard J. Candela, Jan, 15

September is the High-Net-Worth Issue: But Watch Out for the Effects of the New Tax Law, Sep, 8

Single-Member LLCs Gain Federal Tax Blessing on January 1, Feb, 15

Small Business Backs Full Deduction of Social Security Payroll Taxes, Jun,1

Small Firms and Peer Review, Feb, 8

Social Security Benefits, Impact of Proposed CPI Cut on, Apr, 11

Social Security Values and Qualified Plan Limits, 1997, by David Langer, Jan, 12

Study Shows Small Companies Lead Large Companies in Stock-Based Director Compensation, Jul, 13

Supreme Court Gives "Green Light" to State Taxation of Employee Benefit Plan Operated Medical Facilities, by Roy Whitehead, Jr. and Kris Jones, Aug, 12

Survey Finds Consistency in Derivative Accounting, Jan, 9

A Survivor’s Guide to Merger Mania, by John A. Challenger, Nov, 12

Table of Pronouncements in News and Views, Jan, 16

Tax Change Reduces Bookkeeping Requirements but Does Business Care? By Shelia D. Foster and Cynthia E. Bolt, Feb, 13

Taxing Airline Safety Procedure, by Roy Whitehead, Jr., Feb, 14

Ten Factors Necessary to the Choice of a Good Accountant, by Les S. Thompson, Feb, 15

Telecommute America Sets Goal for 1.2 Million More Telecommuters, Nov, 9

Teletin Delays, An Annoyance, Mar, 8

TIC Airs Concerns About GASB’s New Financial Reporting Model, Sep, 11

Update from the IASC, Oct, 74

U.S. Court of Appeals and the Florida American Express Tax and Business Services Case, Oct, 10

U.S. Supreme Court Struggles with Estate Tax Accounting Issue, Jun, 12

Valuing a Small Accounting Practice--A Multiple of What? by Michael Goldstein, Mar, 13

What Are Small and Mid-Sized Businesses Worried About? Dec, 68

White Collar Crime: Learning at the Source, Jun, 12

Art Succession Planning: Is that Collection a Link with Eternity or the IRS? by Richard Manney amd Michael Mendelsohn, Nov, 72

The Benefit of Tax Deferral and Stepped-Up Basis in Taxable Investments, by William E. Fender, Oct, 58

Can You Invest Abroad and Stay at Home? by Paul R. Beirne, Dec, 60

"Check-the-Box" Regulations, by David Marcus, Aug, 61

Creating Tax-Efficient Investment Portfolios Within a Framework of Strategic Asset Allocation, by Harvey Siegel, Feb, 68

Criminalization of Medicaid Asset Transfers, by Vincent J. Russo, Sep, 64

Dealing with Your Securities Broker, by Martin Mushkin, Sep, 66

Funding IRC Section 303 to Pay Estate Taxes and Expenses, by Joseph E. Godfrey III, May, 68

A Grandparent’s Legacy--The Gift that Keeps on Giving, by Melvin L. Maisel, Sep, 64

Investment Opportunities Through Dividend Reinvestment Plans, by J. Richard Williams and Debra Hall Oden, Jul, 65

The New Excise Tax Window: Tax Bonanza or Tax Trap? by Myron S. Blatt, Apr, 68

New Legislation Means Some Relief for Investment Advisers, by John Vazzana, Jun, 65

Nothing Is Lost but Money: U.S. Savings Bond Interest, by Christina Bych, Feb, 70

Preserving Valuable Homes from the Estate Tax, Aug, 60

The Situs of a Trust, by Alan J. Straus, Jun, 64

Software Review--QPLAN, by Pat Hamel and Pamela Rafferty, Jan, 66

The AICPA National Conference on SEC Developments, by Reva B. Steinberg and Dorothy E. Walker, May, 77

GAAP for Public Companies, by Joel Steinberg, Nov, 74

SEC Announces New Reporting Rules for Unregistered Equity Sales, by Gary Illiano, Feb, 71

SEC Streamlines Disclosure Requirements Relating to Significant Business Acquisitions, by Gary Illiano, Jan, 64

The SEC’s Annual Report to Congress, by William J. Coffey and Lewis Schier, Dec, 63

The SEC’s Longest Running Battle: The Savin Case, by Quinton F. Seamons and Robert W. Rouse, Aug, 64

What Exactly Is Rule 144? by Eric Altstadter, Jun, 70

Call for "Fair, Uniform, and Simple" State Taxes on Internet and Online Services, Apr, 70

Combined Filing for New York State, Aug, 62

Excise Tax Assessment? Taxpayers, Know Your Rights, by Milette Shanon, Mar, 67

Homeowners’ Association Dues and New York State Sales Tax, by Robert A. Reitman, Jul, 69

Judge Phases Out New York State Phase Out, by Kenneth T. Zemsky, and Keith D. Eisenstein, May, 70

New York Pension Exemption Available Upon Death, by Mark Stone, Dec, 62

New York State Installment Payment Plans, by Neil Becourtney, Apr, 71

New York State Policy Report: Emerging Issues inTelecommunications/Electronic Commerce, by Corinne L. Crawford and Jeffrey M. Cobb, May, 70

Preparing to Sell Your Business? New Jersey, New York, and GAAP Can Help, by Samuel Newman, Jun, 67

Taxpayers Can Win New York State Tax Disputes by the Wise Use of Affidavits, by Robert Plautz, Oct, 66

Dealer Mark-to-Market Rules--New Guidance from the Internal Revenue Service, by Viva Hammer, May, 83

What Is a Derivative Worth? The Los Alamos Valuation Model, by Viva Hammer, Aug, 67