Annual Financial Planning Issue<br />
PAPEROR PLASTIC?<br />
Financial Responsibility and Consumer Debt<br />
Plus<br />
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Social Security Strategies<br />
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Visit our websi<a title="The CPA Journal - September 2008 page 1" href="http://viewer.zmags.com/publication/9c5986ae?page=1">Annual Financial Planning Issue PAPEROR PLASTIC? </a>
<a title="The CPA Journal - September 2008 page 2" href="http://viewer.zmags.com/publication/9c5986ae?page=2">Watch out — that next step is risky. Are you pre</a>
<a title="The CPA Journal - September 2008 page 3" href="http://viewer.zmags.com/publication/9c5986ae?page=3"></a>
<a title="The CPA Journal - September 2008 page 4" href="http://viewer.zmags.com/publication/9c5986ae?page=4">C ONTENTS september 2008 22 Accounting & A</a>
<a title="The CPA Journal - September 2008 page 5" href="http://viewer.zmags.com/publication/9c5986ae?page=5">vol. LXXVIII/no. 9 </a>
<a title="The CPA Journal - September 2008 page 6" href="http://viewer.zmags.com/publication/9c5986ae?page=6"> Publisher LOUIS GRUMET Associate P</a>
<a title="The CPA Journal - September 2008 page 7" href="http://viewer.zmags.com/publication/9c5986ae?page=7"></a>
<a title="The CPA Journal - September 2008 page 8" href="http://viewer.zmags.com/publication/9c5986ae?page=8">P ERSPECTIVES employee benefit plans </a>
<a title="The CPA Journal - September 2008 page 9" href="http://viewer.zmags.com/publication/9c5986ae?page=9">publisher's column Let's Learn to Walk</a>
<a title="The CPA Journal - September 2008 page 10" href="http://viewer.zmags.com/publication/9c5986ae?page=10">(Continued from page 6) </a>
<a title="The CPA Journal - September 2008 page 11" href="http://viewer.zmags.com/publication/9c5986ae?page=11">deals with an individual's right to sue, the very</a>
<a title="The CPA Journal - September 2008 page 12" href="http://viewer.zmags.com/publication/9c5986ae?page=12">announcement CPE ON THE GO! StJaurlt</a>
<a title="The CPA Journal - September 2008 page 13" href="http://viewer.zmags.com/publication/9c5986ae?page=13">When Accounting Finally Becomes Glo</a>
<a title="The CPA Journal - September 2008 page 14" href="http://viewer.zmags.com/publication/9c5986ae?page=14">be helpful in reducing the complexity of financia</a>
<a title="The CPA Journal - September 2008 page 15" href="http://viewer.zmags.com/publication/9c5986ae?page=15">SAVE THE DATE! Investment Companies Conferen</a>
<a title="The CPA Journal - September 2008 page 16" href="http://viewer.zmags.com/publication/9c5986ae?page=16">book review The Complete Idiot's Guide t</a>
<a title="The CPA Journal - September 2008 page 17" href="http://viewer.zmags.com/publication/9c5986ae?page=17"></a>
<a title="The CPA Journal - September 2008 page 18" href="http://viewer.zmags.com/publication/9c5986ae?page=18">Focus In </a>
<a title="The CPA Journal - September 2008 page 19" href="http://viewer.zmags.com/publication/9c5986ae?page=19">Paper or Plastic? CPAs Can Educate College Stude</a>
<a title="The CPA Journal - September 2008 page 20" href="http://viewer.zmags.com/publication/9c5986ae?page=20">with a large debt burden is an obvious problem. F</a>
<a title="The CPA Journal - September 2008 page 21" href="http://viewer.zmags.com/publication/9c5986ae?page=21">lucrative contracts have been used to fund financ</a>
<a title="The CPA Journal - September 2008 page 22" href="http://viewer.zmags.com/publication/9c5986ae?page=22">web-based information, as well as a wide variety </a>
<a title="The CPA Journal - September 2008 page 23" href="http://viewer.zmags.com/publication/9c5986ae?page=23">The Pace MS in Taxation. On your schedule. </a>
<a title="The CPA Journal - September 2008 page 24" href="http://viewer.zmags.com/publication/9c5986ae?page=24">A CCOUNTING & AUDITING accounting </a>
<a title="The CPA Journal - September 2008 page 25" href="http://viewer.zmags.com/publication/9c5986ae?page=25">Issues Task Force (EITF) has issued guid- ance ov</a>
<a title="The CPA Journal - September 2008 page 26" href="http://viewer.zmags.com/publication/9c5986ae?page=26"> EXHIBIT 2 Illustrative</a>
<a title="The CPA Journal - September 2008 page 27" href="http://viewer.zmags.com/publication/9c5986ae?page=27">is either cash or “other than cash” is flawed bec</a>
<a title="The CPA Journal - September 2008 page 28" href="http://viewer.zmags.com/publication/9c5986ae?page=28">A CCOUNTING & AUDITING accounting </a>
<a title="The CPA Journal - September 2008 page 29" href="http://viewer.zmags.com/publication/9c5986ae?page=29">different investment styles or strategies and dif</a>
<a title="The CPA Journal - September 2008 page 30" href="http://viewer.zmags.com/publication/9c5986ae?page=30">third-party vendor pricing services to value comp</a>
<a title="The CPA Journal - September 2008 page 31" href="http://viewer.zmags.com/publication/9c5986ae?page=31">funds pursue and the inherent difficulty in valui</a>
<a title="The CPA Journal - September 2008 page 32" href="http://viewer.zmags.com/publication/9c5986ae?page=32">A CCOUNTING & AUDITING sec practice </a>
<a title="The CPA Journal - September 2008 page 33" href="http://viewer.zmags.com/publication/9c5986ae?page=33">■ Include discussions about how one ele- ment o</a>
<a title="The CPA Journal - September 2008 page 34" href="http://viewer.zmags.com/publication/9c5986ae?page=34">be adjusted up or down to reflect addi- tional qu</a>
<a title="The CPA Journal - September 2008 page 35" href="http://viewer.zmags.com/publication/9c5986ae?page=35"></a>
<a title="The CPA Journal - September 2008 page 36" href="http://viewer.zmags.com/publication/9c5986ae?page=36">T AXATION tax planning Tax Conseque</a>
<a title="The CPA Journal - September 2008 page 37" href="http://viewer.zmags.com/publication/9c5986ae?page=37">the last five years. It is not necessary for the </a>
<a title="The CPA Journal - September 2008 page 38" href="http://viewer.zmags.com/publication/9c5986ae?page=38">ferred to another city by his employer, and the S</a>
<a title="The CPA Journal - September 2008 page 39" href="http://viewer.zmags.com/publication/9c5986ae?page=39">`Project Lifeline' Recently, the U.S. Departme</a>
<a title="The CPA Journal - September 2008 page 40" href="http://viewer.zmags.com/publication/9c5986ae?page=40">property is successful, the taxpayer's expens- es</a>
<a title="The CPA Journal - September 2008 page 41" href="http://viewer.zmags.com/publication/9c5986ae?page=41">WHEN YOUR CREDITS OUTWEIGH YOUR DEBITS, GOOD THIN</a>
<a title="The CPA Journal - September 2008 page 42" href="http://viewer.zmags.com/publication/9c5986ae?page=42">T AXATION federal taxation Tax Planning</a>
<a title="The CPA Journal - September 2008 page 43" href="http://viewer.zmags.com/publication/9c5986ae?page=43">1. The court's decision was in conflict with the </a>
<a title="The CPA Journal - September 2008 page 44" href="http://viewer.zmags.com/publication/9c5986ae?page=44">long as the proper procedures discussed above are</a>
<a title="The CPA Journal - September 2008 page 45" href="http://viewer.zmags.com/publication/9c5986ae?page=45">the full-time requirement, and the right of the e</a>
<a title="The CPA Journal - September 2008 page 46" href="http://viewer.zmags.com/publication/9c5986ae?page=46">■ The expenses must have a business con- nectio</a>
<a title="The CPA Journal - September 2008 page 47" href="http://viewer.zmags.com/publication/9c5986ae?page=47">by the IRS. Bennett's 2002 ministerial income was</a>
<a title="The CPA Journal - September 2008 page 48" href="http://viewer.zmags.com/publication/9c5986ae?page=48">T AXATION estate planning Life Insura</a>
<a title="The CPA Journal - September 2008 page 49" href="http://viewer.zmags.com/publication/9c5986ae?page=49"> director, a highly compensated employ- ee,</a>
<a title="The CPA Journal - September 2008 page 50" href="http://viewer.zmags.com/publication/9c5986ae?page=50">F INANCE personal financial planning </a>
<a title="The CPA Journal - September 2008 page 51" href="http://viewer.zmags.com/publication/9c5986ae?page=51">receiving benefits and that he will wait until he</a>
<a title="The CPA Journal - September 2008 page 52" href="http://viewer.zmags.com/publication/9c5986ae?page=52">der. As a general rule, because the average woman</a>
<a title="The CPA Journal - September 2008 page 53" href="http://viewer.zmags.com/publication/9c5986ae?page=53">added to the amount that must be returned, howeve</a>
<a title="The CPA Journal - September 2008 page 54" href="http://viewer.zmags.com/publication/9c5986ae?page=54">M ANAGEMENT practice management Inte</a>
<a title="The CPA Journal - September 2008 page 55" href="http://viewer.zmags.com/publication/9c5986ae?page=55">ket seemed to applaud those companies that were “</a>
<a title="The CPA Journal - September 2008 page 56" href="http://viewer.zmags.com/publication/9c5986ae?page=56">ing. With the implementation of SASs 104–111 (com</a>
<a title="The CPA Journal - September 2008 page 57" href="http://viewer.zmags.com/publication/9c5986ae?page=57">AIG Elite Global PlusSM and AIG Elite Global Survi</a>
<a title="The CPA Journal - September 2008 page 58" href="http://viewer.zmags.com/publication/9c5986ae?page=58">M ANAGEMENT management tools The Imp</a>
<a title="The CPA Journal - September 2008 page 59" href="http://viewer.zmags.com/publication/9c5986ae?page=59">Discussion Recognition of these factors is th</a>
<a title="The CPA Journal - September 2008 page 60" href="http://viewer.zmags.com/publication/9c5986ae?page=60">determine whether they have been accu- rately und</a>
<a title="The CPA Journal - September 2008 page 61" href="http://viewer.zmags.com/publication/9c5986ae?page=61">the recipients to determine if pertinent data wer</a>
<a title="The CPA Journal - September 2008 page 62" href="http://viewer.zmags.com/publication/9c5986ae?page=62">R ESPONSIBILITIES & LEADERSHIP education </a>
<a title="The CPA Journal - September 2008 page 63" href="http://viewer.zmags.com/publication/9c5986ae?page=63">cult to implement, because courses are already pa</a>
<a title="The CPA Journal - September 2008 page 64" href="http://viewer.zmags.com/publication/9c5986ae?page=64">in international accounting courses. Most U.S. un</a>
<a title="The CPA Journal - September 2008 page 65" href="http://viewer.zmags.com/publication/9c5986ae?page=65">causes of international differences, where 42% of</a>
<a title="The CPA Journal - September 2008 page 66" href="http://viewer.zmags.com/publication/9c5986ae?page=66">information systems, international treasury ca</a>
<a title="The CPA Journal - September 2008 page 67" href="http://viewer.zmags.com/publication/9c5986ae?page=67">ing of international accounting were a lack of em</a>
<a title="The CPA Journal - September 2008 page 68" href="http://viewer.zmags.com/publication/9c5986ae?page=68">T ECHNOLOGY the cpa and the computer </a>
<a title="The CPA Journal - September 2008 page 69" href="http://viewer.zmags.com/publication/9c5986ae?page=69"> Automating business process controls, includin</a>
<a title="The CPA Journal - September 2008 page 70" href="http://viewer.zmags.com/publication/9c5986ae?page=70">tion and cutting-edge physical security con- trol</a>
<a title="The CPA Journal - September 2008 page 71" href="http://viewer.zmags.com/publication/9c5986ae?page=71">Gramm-Leach-Bliley Act (GLBA) for finan- cial ins</a>
<a title="The CPA Journal - September 2008 page 72" href="http://viewer.zmags.com/publication/9c5986ae?page=72">mated link between the centralized HR system and </a>
<a title="The CPA Journal - September 2008 page 73" href="http://viewer.zmags.com/publication/9c5986ae?page=73"> One strategy is to only apply auto- mated IAM </a>
<a title="The CPA Journal - September 2008 page 74" href="http://viewer.zmags.com/publication/9c5986ae?page=74">T ECHNOLOGY what to bookmark Websit</a>
<a title="The CPA Journal - September 2008 page 75" href="http://viewer.zmags.com/publication/9c5986ae?page=75">tages and disadvantages. A substantial section on</a>
<a title="The CPA Journal - September 2008 page 76" href="http://viewer.zmags.com/publication/9c5986ae?page=76">Classified PROFESSIONAL OPPORTUNITY l BUSINESS l </a>
<a title="The CPA Journal - September 2008 page 77" href="http://viewer.zmags.com/publication/9c5986ae?page=77"> CPA PRACTICES Sales · Mergers · Va</a>
<a title="The CPA Journal - September 2008 page 78" href="http://viewer.zmags.com/publication/9c5986ae?page=78"> SALES TAX CONSULTANTS Stewart Buxbaum, CPA,</a>
<a title="The CPA Journal - September 2008 page 79" href="http://viewer.zmags.com/publication/9c5986ae?page=79"> CUSTOMIZED QUICKBOOKS SOLUTIONS FULL SERVIC</a>
<a title="The CPA Journal - September 2008 page 80" href="http://viewer.zmags.com/publication/9c5986ae?page=80"> </a>
<a title="The CPA Journal - September 2008 page 81" href="http://viewer.zmags.com/publication/9c5986ae?page=81">E CONOMIC & MARKET D ATA monthly updat</a>
<a title="The CPA Journal - September 2008 page 82" href="http://viewer.zmags.com/publication/9c5986ae?page=82">E DITORIAL a message from the editor-in-chie</a>
<a title="The CPA Journal - September 2008 page 83" href="http://viewer.zmags.com/publication/9c5986ae?page=83"></a>