—Annual Financial Planning Issue—<br />
<br />
Rising Above<br />
Uncertainty<br />
Tax and Investment Opportunities on the Horizon<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
· 2010 Tax Strategies · Investing in Solar · The `Personal' in PFPC ONTENTS<br />
september 2010<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
14 Accounting & Auditing<br />
❙ Accounting<br />
Certain Unresolved Ambiguit<a title="The CPA Journal - September 2010 page 1" href="http://viewer.zmags.com/publication/cdacf879?page=1">—Annual Financial Planning Issue—Rising Above</a> —Annual Financial Planning Issue—Rising Above<a title="The CPA Journal - September 2010 page 2" href="http://viewer.zmags.com/publication/cdacf879?page=2"></a> <a title="The CPA Journal - September 2010 page 3" href="http://viewer.zmags.com/publication/cdacf879?page=3"></a> <a title="The CPA Journal - September 2010 page 4" href="http://viewer.zmags.com/publication/cdacf879?page=4">C ONTENTSseptember 2010 </a> C ONTENTSseptember 2010 <a title="The CPA Journal - September 2010 page 5" href="http://viewer.zmags.com/publication/cdacf879?page=5">vol. LXXX/no.9</a> vol. LXXX/no.9<a title="The CPA Journal - September 2010 page 6" href="http://viewer.zmags.com/publication/cdacf879?page=6"> PublisherJOANNE S. BAJJY </a> PublisherJOANNE S. BAJJY <a title="The CPA Journal - September 2010 page 7" href="http://viewer.zmags.com/publication/cdacf879?page=7"></a> <a title="The CPA Journal - September 2010 page 8" href="http://viewer.zmags.com/publication/cdacf879?page=8">Protecting CPAs from the Risk of Financing Terrori</a> Protecting CPAs from the Risk of Financing Terrori<a title="The CPA Journal - September 2010 page 9" href="http://viewer.zmags.com/publication/cdacf879?page=9">Revised Code of Conduct for the New Law - NYSSCPA,</a> Revised Code of Conduct for the New Law - NYSSCPA,<a title="The CPA Journal - September 2010 page 10" href="http://viewer.zmags.com/publication/cdacf879?page=10">Revised Code of Conduct for the New Law - NYSSCPA,</a> Revised Code of Conduct for the New Law - NYSSCPA,<a title="The CPA Journal - September 2010 page 11" href="http://viewer.zmags.com/publication/cdacf879?page=11">Protecting CPAs from the Risk of Financing Terrori</a> Protecting CPAs from the Risk of Financing Terrori<a title="The CPA Journal - September 2010 page 12" href="http://viewer.zmags.com/publication/cdacf879?page=12">Protecting CPAs from the Risk of Financing Terrori</a> Protecting CPAs from the Risk of Financing Terrori<a title="The CPA Journal - September 2010 page 13" href="http://viewer.zmags.com/publication/cdacf879?page=13">Protecting CPAs from the Risk of Financing Terrori</a> Protecting CPAs from the Risk of Financing Terrori<a title="The CPA Journal - September 2010 page 14" href="http://viewer.zmags.com/publication/cdacf879?page=14">Evaluating the SEC’s New ‘Cooperating Witness’ Foc</a> Evaluating the SEC’s New ‘Cooperating Witness’ Foc<a title="The CPA Journal - September 2010 page 15" href="http://viewer.zmags.com/publication/cdacf879?page=15">Evaluating the SEC’s New ‘Cooperating Witness’ Foc</a> Evaluating the SEC’s New ‘Cooperating Witness’ Foc<a title="The CPA Journal - September 2010 page 16" href="http://viewer.zmags.com/publication/cdacf879?page=16">Certain Unresolved Ambiguities in Pushdown Accou</a> Certain Unresolved Ambiguities in Pushdown Accou<a title="The CPA Journal - September 2010 page 17" href="http://viewer.zmags.com/publication/cdacf879?page=17">Certain Unresolved Ambiguities in Pushdown Accou</a> Certain Unresolved Ambiguities in Pushdown Accou<a title="The CPA Journal - September 2010 page 18" href="http://viewer.zmags.com/publication/cdacf879?page=18">Certain Unresolved Ambiguities in Pushdown Account</a> Certain Unresolved Ambiguities in Pushdown Account<a title="The CPA Journal - September 2010 page 19" href="http://viewer.zmags.com/publication/cdacf879?page=19">Becker, Kaplan</a> Becker, Kaplan<a title="The CPA Journal - September 2010 page 20" href="http://viewer.zmags.com/publication/cdacf879?page=20">Certain Unresolved Ambiguities in Pushdown Account</a> Certain Unresolved Ambiguities in Pushdown Account<a title="The CPA Journal - September 2010 page 21" href="http://viewer.zmags.com/publication/cdacf879?page=21">Certain Unresolved Ambiguities in Pushdown Accou</a> Certain Unresolved Ambiguities in Pushdown Accou<a title="The CPA Journal - September 2010 page 22" href="http://viewer.zmags.com/publication/cdacf879?page=22">Certain Unresolved Ambiguities in Pushdown Accou</a> Certain Unresolved Ambiguities in Pushdown Accou<a title="The CPA Journal - September 2010 page 23" href="http://viewer.zmags.com/publication/cdacf879?page=23">Certain Unresolved Ambiguities in Pushdown Account</a> Certain Unresolved Ambiguities in Pushdown Account<a title="The CPA Journal - September 2010 page 24" href="http://viewer.zmags.com/publication/cdacf879?page=24">How IFRS Convergence Will Affect Accounting for De</a> How IFRS Convergence Will Affect Accounting for De<a title="The CPA Journal - September 2010 page 25" href="http://viewer.zmags.com/publication/cdacf879?page=25">How IFRS Convergence Will Affect Accounting for De</a> How IFRS Convergence Will Affect Accounting for De<a title="The CPA Journal - September 2010 page 26" href="http://viewer.zmags.com/publication/cdacf879?page=26">Did Sarbanes-Oxley Lead to Better Financial Repo</a> Did Sarbanes-Oxley Lead to Better Financial Repo<a title="The CPA Journal - September 2010 page 27" href="http://viewer.zmags.com/publication/cdacf879?page=27">Did Sarbanes-Oxley Lead to Better Financial Report</a> Did Sarbanes-Oxley Lead to Better Financial Report<a title="The CPA Journal - September 2010 page 28" href="http://viewer.zmags.com/publication/cdacf879?page=28">Did Sarbanes-Oxley Lead to Better Financial Repo</a> Did Sarbanes-Oxley Lead to Better Financial Repo<a title="The CPA Journal - September 2010 page 29" href="http://viewer.zmags.com/publication/cdacf879?page=29">Did Sarbanes-Oxley Lead to Better Financial Report</a> Did Sarbanes-Oxley Lead to Better Financial Report<a title="The CPA Journal - September 2010 page 30" href="http://viewer.zmags.com/publication/cdacf879?page=30">Tax Penalties and Deterrence: Determining Effectiv</a> Tax Penalties and Deterrence: Determining Effectiv<a title="The CPA Journal - September 2010 page 31" href="http://viewer.zmags.com/publication/cdacf879?page=31">Tax Penalties and Deterrence: Determining Effectiv</a> Tax Penalties and Deterrence: Determining Effectiv<a title="The CPA Journal - September 2010 page 32" href="http://viewer.zmags.com/publication/cdacf879?page=32">Tax Penalties and Deterrence: Determining Effectiv</a> Tax Penalties and Deterrence: Determining Effectiv<a title="The CPA Journal - September 2010 page 33" href="http://viewer.zmags.com/publication/cdacf879?page=33">Tax Penalties and Deterrence: Determining Effectiv</a> Tax Penalties and Deterrence: Determining Effectiv<a title="The CPA Journal - September 2010 page 34" href="http://viewer.zmags.com/publication/cdacf879?page=34">Tax Penalties and Deterrence: Determining Effectiv</a> Tax Penalties and Deterrence: Determining Effectiv<a title="The CPA Journal - September 2010 page 35" href="http://viewer.zmags.com/publication/cdacf879?page=35">Reexamination of the Deductibility of Graduate B</a> Reexamination of the Deductibility of Graduate B<a title="The CPA Journal - September 2010 page 36" href="http://viewer.zmags.com/publication/cdacf879?page=36">Reexamination of the Deductibility of Graduate B</a> Reexamination of the Deductibility of Graduate B<a title="The CPA Journal - September 2010 page 37" href="http://viewer.zmags.com/publication/cdacf879?page=37">Reexamination of the Deductibility of Graduate B</a> Reexamination of the Deductibility of Graduate B<a title="The CPA Journal - September 2010 page 38" href="http://viewer.zmags.com/publication/cdacf879?page=38">Reexamination of the Deductibility of Graduate Bus</a> Reexamination of the Deductibility of Graduate Bus<a title="The CPA Journal - September 2010 page 39" href="http://viewer.zmags.com/publication/cdacf879?page=39">Recent Income Tax Developments Involving Cell Ph</a> Recent Income Tax Developments Involving Cell Ph<a title="The CPA Journal - September 2010 page 40" href="http://viewer.zmags.com/publication/cdacf879?page=40">Recent Income Tax Developments Involving Cell Phon</a> Recent Income Tax Developments Involving Cell Phon<a title="The CPA Journal - September 2010 page 41" href="http://viewer.zmags.com/publication/cdacf879?page=41"> Recent Income Tax Developments Involving Cell P</a> Recent Income Tax Developments Involving Cell P<a title="The CPA Journal - September 2010 page 42" href="http://viewer.zmags.com/publication/cdacf879?page=42">Recent Income Tax Developments Involving Cell Phon</a> Recent Income Tax Developments Involving Cell Phon<a title="The CPA Journal - September 2010 page 43" href="http://viewer.zmags.com/publication/cdacf879?page=43">Recent Income Tax Developments Involving Cell Ph</a> Recent Income Tax Developments Involving Cell Ph<a title="The CPA Journal - September 2010 page 44" href="http://viewer.zmags.com/publication/cdacf879?page=44">Investment Opportunity Amid Tax Uncertainty. Why P</a> Investment Opportunity Amid Tax Uncertainty. Why P<a title="The CPA Journal - September 2010 page 45" href="http://viewer.zmags.com/publication/cdacf879?page=45"> Investment Opportunity Amid Tax Uncertainty. Why</a> Investment Opportunity Amid Tax Uncertainty. Why<a title="The CPA Journal - September 2010 page 46" href="http://viewer.zmags.com/publication/cdacf879?page=46">Investment Opportunity Amid Tax Uncertainty. Why P</a> Investment Opportunity Amid Tax Uncertainty. Why P<a title="The CPA Journal - September 2010 page 47" href="http://viewer.zmags.com/publication/cdacf879?page=47">Investment Opportunity Amid Tax Uncertainty. Why P</a> Investment Opportunity Amid Tax Uncertainty. Why P<a title="The CPA Journal - September 2010 page 48" href="http://viewer.zmags.com/publication/cdacf879?page=48"> Investment Opportunity Amid Tax Uncertainty. Wh</a> Investment Opportunity Amid Tax Uncertainty. Wh<a title="The CPA Journal - September 2010 page 49" href="http://viewer.zmags.com/publication/cdacf879?page=49">Investment Opportunity Amid Tax Uncertainty. Why P</a> Investment Opportunity Amid Tax Uncertainty. Why P<a title="The CPA Journal - September 2010 page 50" href="http://viewer.zmags.com/publication/cdacf879?page=50">Investment Opportunity Amid Tax Uncertainty. Why P</a> Investment Opportunity Amid Tax Uncertainty. Why P<a title="The CPA Journal - September 2010 page 51" href="http://viewer.zmags.com/publication/cdacf879?page=51"></a> <a title="The CPA Journal - September 2010 page 52" href="http://viewer.zmags.com/publication/cdacf879?page=52">Shining Light on a Solar Investment - Finance, per</a> Shining Light on a Solar Investment - Finance, per<a title="The CPA Journal - September 2010 page 53" href="http://viewer.zmags.com/publication/cdacf879?page=53">Shining Light on a Solar Investment - Finance, p</a> Shining Light on a Solar Investment - Finance, p<a title="The CPA Journal - September 2010 page 54" href="http://viewer.zmags.com/publication/cdacf879?page=54">Shining Light on a Solar Investment - Finance, </a> Shining Light on a Solar Investment - Finance, <a title="The CPA Journal - September 2010 page 55" href="http://viewer.zmags.com/publication/cdacf879?page=55">Shining Light on a Solar Investment - Finance, per</a> Shining Light on a Solar Investment - Finance, per<a title="The CPA Journal - September 2010 page 56" href="http://viewer.zmags.com/publication/cdacf879?page=56">Shining Light on a Solar Investment - Finance, per</a> Shining Light on a Solar Investment - Finance, per<a title="The CPA Journal - September 2010 page 57" href="http://viewer.zmags.com/publication/cdacf879?page=57">Shining Light on a Solar Investment - Finance, per</a> Shining Light on a Solar Investment - Finance, per<a title="The CPA Journal - September 2010 page 58" href="http://viewer.zmags.com/publication/cdacf879?page=58">Shining Light on a Solar Investment - Finance, p</a> Shining Light on a Solar Investment - Finance, p<a title="The CPA Journal - September 2010 page 59" href="http://viewer.zmags.com/publication/cdacf879?page=59">Shining Light on a Solar Investment - Finance, per</a> Shining Light on a Solar Investment - Finance, per<a title="The CPA Journal - September 2010 page 60" href="http://viewer.zmags.com/publication/cdacf879?page=60">The ‘Personal’ in Financial Planning: Importance o</a> The ‘Personal’ in Financial Planning: Importance o<a title="The CPA Journal - September 2010 page 61" href="http://viewer.zmags.com/publication/cdacf879?page=61">The ‘Personal’ in Financial Planning: Importance o</a> The ‘Personal’ in Financial Planning: Importance o<a title="The CPA Journal - September 2010 page 62" href="http://viewer.zmags.com/publication/cdacf879?page=62">The ‘Personal’ in Financial Planning: Importance o</a> The ‘Personal’ in Financial Planning: Importance o<a title="The CPA Journal - September 2010 page 63" href="http://viewer.zmags.com/publication/cdacf879?page=63">The ‘Personal’ in Financial Planning: Importance o</a> The ‘Personal’ in Financial Planning: Importance o<a title="The CPA Journal - September 2010 page 64" href="http://viewer.zmags.com/publication/cdacf879?page=64"> The ‘Personal’ in Financial Planning: Importan</a> The ‘Personal’ in Financial Planning: Importan<a title="The CPA Journal - September 2010 page 65" href="http://viewer.zmags.com/publication/cdacf879?page=65">SAVE THE DATE!BankingConference Don't</a> SAVE THE DATE!BankingConference Don't<a title="The CPA Journal - September 2010 page 66" href="http://viewer.zmags.com/publication/cdacf879?page=66">Becoming a More Relational Firm in the Post–Sarban</a> Becoming a More Relational Firm in the Post–Sarban<a title="The CPA Journal - September 2010 page 67" href="http://viewer.zmags.com/publication/cdacf879?page=67">Becoming a More Relational Firm in the Post–Sarban</a> Becoming a More Relational Firm in the Post–Sarban<a title="The CPA Journal - September 2010 page 68" href="http://viewer.zmags.com/publication/cdacf879?page=68">Becoming a More Relational Firm in the Post–Sarb</a> Becoming a More Relational Firm in the Post–Sarb<a title="The CPA Journal - September 2010 page 69" href="http://viewer.zmags.com/publication/cdacf879?page=69">Becoming a More Relational Firm in the Post–Sarb</a> Becoming a More Relational Firm in the Post–Sarb<a title="The CPA Journal - September 2010 page 70" href="http://viewer.zmags.com/publication/cdacf879?page=70">Accounting Restatements Arising from PCAOB Inspect</a> Accounting Restatements Arising from PCAOB Inspect<a title="The CPA Journal - September 2010 page 71" href="http://viewer.zmags.com/publication/cdacf879?page=71"> Accounting Restatements Arising from PCAOB Inspe</a> Accounting Restatements Arising from PCAOB Inspe<a title="The CPA Journal - September 2010 page 72" href="http://viewer.zmags.com/publication/cdacf879?page=72">Accounting Restatements Arising from PCAOB Inspect</a> Accounting Restatements Arising from PCAOB Inspect<a title="The CPA Journal - September 2010 page 73" href="http://viewer.zmags.com/publication/cdacf879?page=73"> SECConference A new era with a</a> SECConference A new era with a<a title="The CPA Journal - September 2010 page 74" href="http://viewer.zmags.com/publication/cdacf879?page=74">Website of the Month: Investment Advisor - Technol</a> Website of the Month: Investment Advisor - Technol<a title="The CPA Journal - September 2010 page 75" href="http://viewer.zmags.com/publication/cdacf879?page=75">Website of the Month: Investment Advisor - Techn</a> Website of the Month: Investment Advisor - Techn<a title="The CPA Journal - September 2010 page 76" href="http://viewer.zmags.com/publication/cdacf879?page=76">Classified PROFESSIONAL OPPORTUNITY l BUSINESS l </a> Classified PROFESSIONAL OPPORTUNITY l BUSINESS l <a title="The CPA Journal - September 2010 page 77" href="http://viewer.zmags.com/publication/cdacf879?page=77">CPA FIRMS OR PARTNERSVe represent a number of qu</a> CPA FIRMS OR PARTNERSVe represent a number of qu<a title="The CPA Journal - September 2010 page 78" href="http://viewer.zmags.com/publication/cdacf879?page=78">TAX ADMINISTRATOR WANTEDThe U.S. Securities an</a> TAX ADMINISTRATOR WANTEDThe U.S. Securities an<a title="The CPA Journal - September 2010 page 79" href="http://viewer.zmags.com/publication/cdacf879?page=79">QueensVirtual offices from $149/mo. Executive su</a> QueensVirtual offices from $149/mo. Executive su<a title="The CPA Journal - September 2010 page 80" href="http://viewer.zmags.com/publication/cdacf879?page=80"> </a> <a title="The CPA Journal - September 2010 page 81" href="http://viewer.zmags.com/publication/cdacf879?page=81">E CONOMIC & MAJKET D ATAmonthly updat</a> E CONOMIC & MAJKET D ATAmonthly updat<a title="The CPA Journal - September 2010 page 82" href="http://viewer.zmags.com/publication/cdacf879?page=82">Financial Reform Gives with One Hand, Takes with t</a> Financial Reform Gives with One Hand, Takes with t<a title="The CPA Journal - September 2010 page 83" href="http://viewer.zmags.com/publication/cdacf879?page=83"></a> <a title="The CPA Journal - September 2010 page 84" href="http://viewer.zmags.com/publication/cdacf879?page=84"></a>