Table Of Content

THE CPA JOURNAL—INDEX TO VOLUME 63 (January 1993—December 1993) AC: Accounting The CPA in Industry Letters to the Editor AL: Accountants’ Liability : The CPA Manager News & Views AU: Auditing Employee Benefit Plans Personal Financial Planning CPAC: The CPA & the Estates & Trusts Quality Review Computer Federal Taxation State & Local Taxation CPACONS: The CPA Consultant International Taxation AUTHOR INDEX A Birdzeil, Luther E., ill, Preventing Expensive Surprises Burke, John F., Book and Software Review: Simply Exce! with Post-Closing Adjustments, Jul, 48. and Excel 4.0, NV, Nov, 17 Accounting and Auditing Standards Committee of Bjorklund, Paul R., Basics of Hedonic Damages, CPAC, Burton, Hughiene A., and Edward Jj. Schnee, |nsol- the Oregon Society of CPAs, The, Maintaining o Nov, 80. vency: An Evolving Definition?, Dec, 30. Professional Accounting and Auditing Library, AC, Blanchet, Jeannot, The Fundamental Financial Instru- Burton, John C., Change Can Improve Image and Attract Dec, 56. ments Approach: The Company X Story, May, 40. Better People, NV, Jan, 6. Arnold, Vicky, and Donald E. Edwards, Going- Biumengold, Jeffrey G., and Michelle M. Zeman, Concern Evaluation: Factors Affecting Decisions, AU, Health Care In an Era of Managed C tition, CPAI, AugeOncbt,r a5u8.n , Barry S., Courts in Two States Reaffirm BohtlNionvg,, 82A. lexander A.H., Book Review: Competent Calderon, Jeanne A., and Paul R. Brown, An Anci- the Requirement of Privity for Accountants’ Liability, Counsel, NV, May, 14. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Jul, 44. Calhoun, Charles H., Book Review: The Accountant's Augenbraun, Barry S., Two Cheers for “Once upon a Bohtling, Alexander A.H., Book Review: Corporate Handbook of Fraud and Commercial Crime, NV, Oct, Time” Accounting, NV, Apr, 7. BohtlAiundgit, DAeipeaxratmnednetr PAr.oHc.e,d urBeo okM anRueavlie,w :N VH,a nAdubg,o o1k0 . of 11. Capeili, Andrew J., The Case For Non-CPA Owners in Financial Analysis for Corporate Managers, NV, Jul, CPA Firms, Aug, 42. 8. Chadick, Bill, Robert W. Rouse, and John Surma, Bader, William A., More on Rollover Withholding Rules, Bohtling, Alexander A.H., Book Review: Powerful Perspectives on Environmental Accounting, Jan, 18. BarneEtBtP,, JBaen,r n6a4r. d, The O'Neil! Decision—A “Signal Vic- OBcutd,g et10i.n g for Better Planning and Management, NV, Chanepoyr,ti ngB aErntbiatyr: a IncAl.u,s iTohne aGnodv eDrinsmpleanyt,a lJ anF, in4a0n.c ial Re- tory” for Trusts and Estates, NV, Aug, 16. Bohtling, Alexander A.H., Book Review: Your Worldy . Donald H., “In the Public Interest’”—Not Far , Charies A., The Final S Corporation Single- Possessions, NV, Feb, 8. Enough?, Dec, 36. Class-of-Stock Regulations, May, 46. Bohtling, Alexander A.H., Book Review: Valuing the Cheslowitz, Scott M., Distributions in Redemption of Privately-Held Business, NV, Apr, 10. Stock, FT, Jun, 62. Barton, Peter, Court of Appeals, Reversing Tax Court, Bossung, Sharon E., and Barbara J. Howard, Chung, Kwang-Hyun, Rudolph Jacob, and Peter Allows QTIP Where Alternate Disposition Specified, Comprehensive Gross Cash Flow Preparation: A Neuwirth, Changes in Actuarial Assumptions/Plan NV, Mar, 16. Spreadsheet Illustration, CPAC, Oct, 86. Designs after FASB 106, AC, Jun, 56. Barton, Peter, Toxpayers, Preparers, and the Negli- Bricker, Robert, Toword Understanding Academic Re- Ciminero, Gary L., The Outlook for Jobs, NV, May, 10. Bartogne,n ce PePteenarl,t y,a nJudn , C34l.a yton Sager, District Court Brinks,e arRcohb, erAtC, DF.e,b ,a n5d2. Robert S. Peters, Connecticut Clappg,ie sA lfforr etdh e CE.l,d eJrrl.y,, LMoanrg,- T2e0r. m-Care Financial Strate- ANlVl,o wAsp rE,x c1l1u.s ion for $2.5 Million in Punitive Damages, BrinkIenirt,i ateTsh oMamnausfa cMt.u,r inJrg. , Raencodv eJrya mAecst, JS.L TT, ucFekbe,r ,6 5.I li, ClarkS,o fBtrwiaraen,, CCPhAoCos,i nNgo v,Fl e8x8i.b le Off-the-Shelf Accounting Barton, Peter, and Clayton Sager, U.S. Supreme The Decision to Litigate: A Choice of Forum, Feb, 42. Coffey, William J., and Lewis Schier, Corporate Bor- Court Limits Home-Office Deduction, Apr, 16. Brodsky, Edward, Liability of Accountants, AL, Jun, 68. rowing Choices in the ‘90s, CPAI, Sep, 68. Barton, Peter, and David Remmele, Pension Distri- Brown, Dennis C., The Life Insurance “Transfer for Cohen, Jack, NYS Net-Operating-Loss Deduction for butions In Divorce Taxed to Employee, NV, Nov, 9. Value” Rule, ET, Jun, 64. Individuals, SLT, Jul, 65. Barton, Peter, and Roy Weatherwax, Substantiation Brown, Kenneth, California Child Core Contribution Colbert, Janet L., SAS 67: Guidance on Confirmations, Requirements for Noncash Charitable Contributions, Credit Offers Significant Refund Opportunity, SLT, AU, Apr, 64. NV, Jul, 63. Aug, 72. Colelia, Frank G., Marital Deduction Unavailable to Barton, Peter, and Roy Weatherwax, Tox Court Brown, Paul R., and Jeanne A. Calderon, An Anal- Non-Marital Trust, ET, Mar, 60. Allows Annual Gift Exclusion, NV, Sep, 16. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Compton, Ted R., The Emerging Role of the Paraprotes- Barton, Peter, and Roy Weatherwax, Tox Court Bruce, Michael, Tips on Recruiting, CPAI, Jun, 67. sional, CPAM, Feb, 71. Denies Exclusion for Interest on Personal injury Dam- Bullock, Reginald, Tox Provisions of tine Americans with Craig, James L., Jr., A Call for Leadership, An Interview ages, NV, Aug, 65. Disabilities Act, FT, Feb, 58. with Comptroller General Charles A. Bowsher, Jul, 16. Barton, Thomas |., John E. , and Burckel, Daryl V., and Paula B. Thomas, Consider- Craig, James L., Jr., The AICPA Accounting Standards David Ray, Look Out for Cletus William, Dec, 44. ations for Employee Stock C AC, Aug, Executive Committee, An interview with Chairman Baum, Robert B., Retiree Pensions Taxed to Former 54. Norman Strauss, Apr, 44. Residents, SLT, Mar, 64. Burke, John F., Book Review: Anatomy of a Fraud: Craig, James L., Jr., What It Means to Be a CPA in Beatty, Warren A., Bruce M. Bird, and Steven M. Inside the Finances of the PTL Ministries, NV, Jun, 3. Industry, A Panel Discussion, Feb, 18. Platay, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Atforney’s Handbook of Craig, Thomas R., Evaluating Audit Findings When Car- FT, Mar, 56. Accounting, Auditing and Financial Reporting, Fourth ryover Misstatements Exist, AU, Dec, 60. Bencosme, Cesar, Richard Genetelli, and Devid Edition, NV, Dec, 10. Cuiffo, Donna-Marie, The PHC Trap, FT, Aug, 60. Zigman, New York’s Combined Return Possibiliti Burke, John F., Book Review: GAAP: Interpretation and SLT, Jan, 66. Application of Generally Accepted Accounting Princi- Bird, Bruce M., and Mark A. Segal, Working with the ples, NV, Jul, 8. Kiddie Tax, Jul, 36. Burke, John F., Book Review: Managing The Malprac- Dailey, Paul, IRS Provides Guidance on Foreign Real Bird, Bruce M., and William L. Hamby, Jr, Mortgage tice Maze, NV, Jan, 14. Property Election, IT, Oct, 78. Points: Recent IRS Pronouncements, FT, Sep, 62. Burke, John F., Book Review: Mastering the Game, NV, Dailett, Estelina, and Andrew E. Schwartz, Procras- Bird, Bruce M., Steven M. Pictau, and Warren A. Sep, 10. tinate, CPAM, Apr, 83. Beatty, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Softwore Industry Ac- De Rosa, Albert, Deferring Payment of Estate Tox, ET, FT, Mar, 56. counting, NV, Feb, 8. Jan, 63. DECEMBER 1993 / THE CPA JOURNAL THE CPA JOURNAL—INDEX TO VOLUME 63 (January 1993—December 1993) AC: Accounting The CPA in Industry Letters to the Editor AL: Accountants’ Liability : The CPA Manager News & Views AU: Auditing Employee Benefit Plans Personal Financial Planning CPAC: The CPA & the Estates & Trusts Quality Review Computer Federal Taxation State & Local Taxation CPACONS: The CPA Consultant International Taxation AUTHOR INDEX A Birdzeil, Luther E., ill, Preventing Expensive Surprises Burke, John F., Book and Software Review: Simply Exce! with Post-Closing Adjustments, Jul, 48. and Excel 4.0, NV, Nov, 17 Accounting and Auditing Standards Committee of Bjorklund, Paul R., Basics of Hedonic Damages, CPAC, Burton, Hughiene A., and Edward Jj. Schnee, |nsol- the Oregon Society of CPAs, The, Maintaining o Nov, 80. vency: An Evolving Definition?, Dec, 30. Professional Accounting and Auditing Library, AC, Blanchet, Jeannot, The Fundamental Financial Instru- Burton, John C., Change Can Improve Image and Attract Dec, 56. ments Approach: The Company X Story, May, 40. Better People, NV, Jan, 6. Arnold, Vicky, and Donald E. Edwards, Going- Biumengold, Jeffrey G., and Michelle M. Zeman, Concern Evaluation: Factors Affecting Decisions, AU, Health Care In an Era of Managed C tition, CPAI, AugeOncbt,r a5u8.n , Barry S., Courts in Two States Reaffirm BohtlNionvg,, 82A. lexander A.H., Book Review: Competent Calderon, Jeanne A., and Paul R. Brown, An Anci- the Requirement of Privity for Accountants’ Liability, Counsel, NV, May, 14. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Jul, 44. Calhoun, Charles H., Book Review: The Accountant's Augenbraun, Barry S., Two Cheers for “Once upon a Bohtling, Alexander A.H., Book Review: Corporate Handbook of Fraud and Commercial Crime, NV, Oct, Time” Accounting, NV, Apr, 7. BohtlAiundgit, DAeipeaxratmnednetr PAr.oHc.e,d urBeo okM anRueavlie,w :N VH,a nAdubg,o o1k0 . of 11. Capeili, Andrew J., The Case For Non-CPA Owners in Financial Analysis for Corporate Managers, NV, Jul, CPA Firms, Aug, 42. 8. Chadick, Bill, Robert W. Rouse, and John Surma, Bader, William A., More on Rollover Withholding Rules, Bohtling, Alexander A.H., Book Review: Powerful Perspectives on Environmental Accounting, Jan, 18. BarneEtBtP,, JBaen,r n6a4r. d, The O'Neil! Decision—A “Signal Vic- OBcutd,g et10i.n g for Better Planning and Management, NV, Chanepoyr,ti ngB aErntbiatyr: a IncAl.u,s iTohne aGnodv eDrinsmpleanyt,a lJ anF, in4a0n.c ial Re- tory” for Trusts and Estates, NV, Aug, 16. Bohtling, Alexander A.H., Book Review: Your Worldy . Donald H., “In the Public Interest’”—Not Far , Charies A., The Final S Corporation Single- Possessions, NV, Feb, 8. Enough?, Dec, 36. Class-of-Stock Regulations, May, 46. Bohtling, Alexander A.H., Book Review: Valuing the Cheslowitz, Scott M., Distributions in Redemption of Privately-Held Business, NV, Apr, 10. Stock, FT, Jun, 62. Barton, Peter, Court of Appeals, Reversing Tax Court, Bossung, Sharon E., and Barbara J. Howard, Chung, Kwang-Hyun, Rudolph Jacob, and Peter Allows QTIP Where Alternate Disposition Specified, Comprehensive Gross Cash Flow Preparation: A Neuwirth, Changes in Actuarial Assumptions/Plan NV, Mar, 16. Spreadsheet Illustration, CPAC, Oct, 86. Designs after FASB 106, AC, Jun, 56. Barton, Peter, Toxpayers, Preparers, and the Negli- Bricker, Robert, Toword Understanding Academic Re- Ciminero, Gary L., The Outlook for Jobs, NV, May, 10. Bartogne,n ce PePteenarl,t y,a nJudn , C34l.a yton Sager, District Court Brinks,e arRcohb, erAtC, DF.e,b ,a n5d2. Robert S. Peters, Connecticut Clappg,ie sA lfforr etdh e CE.l,d eJrrl.y,, LMoanrg,- T2e0r. m-Care Financial Strate- ANlVl,o wAsp rE,x c1l1u.s ion for $2.5 Million in Punitive Damages, BrinkIenirt,i ateTsh oMamnausfa cMt.u,r inJrg. , Raencodv eJrya mAecst, JS.L TT, ucFekbe,r ,6 5.I li, ClarkS,o fBtrwiaraen,, CCPhAoCos,i nNgo v,Fl e8x8i.b le Off-the-Shelf Accounting Barton, Peter, and Clayton Sager, U.S. Supreme The Decision to Litigate: A Choice of Forum, Feb, 42. Coffey, William J., and Lewis Schier, Corporate Bor- Court Limits Home-Office Deduction, Apr, 16. Brodsky, Edward, Liability of Accountants, AL, Jun, 68. rowing Choices in the ‘90s, CPAI, Sep, 68. Barton, Peter, and David Remmele, Pension Distri- Brown, Dennis C., The Life Insurance “Transfer for Cohen, Jack, NYS Net-Operating-Loss Deduction for butions In Divorce Taxed to Employee, NV, Nov, 9. Value” Rule, ET, Jun, 64. Individuals, SLT, Jul, 65. Barton, Peter, and Roy Weatherwax, Substantiation Brown, Kenneth, California Child Core Contribution Colbert, Janet L., SAS 67: Guidance on Confirmations, Requirements for Noncash Charitable Contributions, Credit Offers Significant Refund Opportunity, SLT, AU, Apr, 64. NV, Jul, 63. Aug, 72. Colelia, Frank G., Marital Deduction Unavailable to Barton, Peter, and Roy Weatherwax, Tox Court Brown, Paul R., and Jeanne A. Calderon, An Anal- Non-Marital Trust, ET, Mar, 60. Allows Annual Gift Exclusion, NV, Sep, 16. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Compton, Ted R., The Emerging Role of the Paraprotes- Barton, Peter, and Roy Weatherwax, Tox Court Bruce, Michael, Tips on Recruiting, CPAI, Jun, 67. sional, CPAM, Feb, 71. Denies Exclusion for Interest on Personal injury Dam- Bullock, Reginald, Tox Provisions of tine Americans with Craig, James L., Jr., A Call for Leadership, An Interview ages, NV, Aug, 65. Disabilities Act, FT, Feb, 58. with Comptroller General Charles A. Bowsher, Jul, 16. Barton, Thomas |., John E. , and Burckel, Daryl V., and Paula B. Thomas, Consider- Craig, James L., Jr., The AICPA Accounting Standards David Ray, Look Out for Cletus William, Dec, 44. ations for Employee Stock C AC, Aug, Executive Committee, An interview with Chairman Baum, Robert B., Retiree Pensions Taxed to Former 54. Norman Strauss, Apr, 44. Residents, SLT, Mar, 64. Burke, John F., Book Review: Anatomy of a Fraud: Craig, James L., Jr., What It Means to Be a CPA in Beatty, Warren A., Bruce M. Bird, and Steven M. Inside the Finances of the PTL Ministries, NV, Jun, 3. Industry, A Panel Discussion, Feb, 18. Platay, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Atforney’s Handbook of Craig, Thomas R., Evaluating Audit Findings When Car- FT, Mar, 56. Accounting, Auditing and Financial Reporting, Fourth ryover Misstatements Exist, AU, Dec, 60. Bencosme, Cesar, Richard Genetelli, and Devid Edition, NV, Dec, 10. Cuiffo, Donna-Marie, The PHC Trap, FT, Aug, 60. Zigman, New York’s Combined Return Possibiliti Burke, John F., Book Review: GAAP: Interpretation and SLT, Jan, 66. Application of Generally Accepted Accounting Princi- Bird, Bruce M., and Mark A. Segal, Working with the ples, NV, Jul, 8. Kiddie Tax, Jul, 36. Burke, John F., Book Review: Managing The Malprac- Dailey, Paul, IRS Provides Guidance on Foreign Real Bird, Bruce M., and William L. Hamby, Jr, Mortgage tice Maze, NV, Jan, 14. Property Election, IT, Oct, 78. Points: Recent IRS Pronouncements, FT, Sep, 62. Burke, John F., Book Review: Mastering the Game, NV, Dailett, Estelina, and Andrew E. Schwartz, Procras- Bird, Bruce M., Steven M. Pictau, and Warren A. Sep, 10. tinate, CPAM, Apr, 83. Beatty, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Softwore Industry Ac- De Rosa, Albert, Deferring Payment of Estate Tox, ET, FT, Mar, 56. counting, NV, Feb, 8. Jan, 63. DECEMBER 1993 / THE CPA JOURNAL De Rosa, Albert, Disclaimers and the Marital Deduction, Fletcher, Stephen M., Strengthening internal Controls in J ET, Apr, 772. State Government, Jun, 42. De Rosa, Albert, Renunciation of Partnership Interest Foreman, Gerald, Losses on Worthlessness of Partner- Jacob, Rudolph, Kwang-Hyun Chung, and Peter Neuwirth, Changes in Actuarial Assumptions/Plan Taxed as Gift, ET, Oct, 68. ship Property W'thout Abandonment, FT, Mar, 57. DeFalco, Dominic, and Neil V. Terens, Ten-Year Forgione, Dana, and L. Murphy Smith, Memory Designs after FASB 106, AC, Jun, 56. Averaging Allowed Only if Elected for All Distribu- Management in PCs: The Eighteen Most Misunder- Jacob3i3n8i ,R ulSeuss, anFT,, PMaryo,p os5e6d. Regulations Simplify IRC Sec. tions, EBP, Feb, 62. stood Acronyms, CPAC, Sep, 80. Johnsen, Karla M., Limitation of Foreign Tax Credit DePasquale, Elien, BusinessWorks Version 8.0, CPAC, Fowler, Kenneth J., and James H. Thompson, Upheld, IT, Apr, 81. Nov, 87 Quantitative Guideli Guidance Based on Profes- Johnson, Janice M., The 1993 Filing Season: Some Tips Del Raso, Joseph V., and Gregory M. Levy, Secu- sional Pronouncements, AC, Mar, 48. for Success, Jan, 26. rities Investment Partnerships, Sep, 32. Freshour, Susan L., and Joseph G. Schiavo, Ill, Johnson, Janice M., The Revenue Reconciliation Act of Deppe, E. DeVon, Kevin H. McBeth, and Ronald M. Accounting for Losses on Subleases, AC, May, 52. 1993: Who Wins and Who Loses?, Oct, 18. Mano, Beyond Deduction and Deferral: The Down- Furman, Leonard D., New York Guidelines on Domi- Johnson, Jeannie D., and Michael G. Tearney, side of IRAs, Dec, 48. cile, SLT, Sep, 64. Goodwill—An Eternal Controversy, AC, Apr, 58. Diller, Daniel, Mandatory Distributions of Private Foun- Johnson, Kerry L., How To Gain Your Client's Trust— dations, FT, Jul, 60. Fast, Sep, 40 Dilley, Steven C., and James C. Young, Non-Liqui- doting S Corporation Distributions, Jun, 48. Gagne, Margaret L., and Richard Discenza, New Discenza, Richard, and Margaret L. Gagne, New Product Costing, Japanese Style, CPAI, May, 68. Product Costing, Japanese Style, CPAI, May, 68. Gasser, Elizabeth, and William D. Lipkind, Protect- Kaplan, Steven M., Overlooked Concerns Accompany- DuBoff, Gary M., and Karen L. Goldberg, Gift from ing Assets From Creditors, Sep, 18. ing Change in Resident Status, SLT, Aug, 68. Revocable Trusts Can Create An Estate Tax Trap, FT, Geller, Sheldon, Cost-of-Living Adjustments, EBP, Aug, Keiser, Laurence, Estate Planning for S Shareholders, Nov, 72. 66. Mar, 32. Dyson, Robert A., GAO Reports—A Valuable Informa- Geller, Sheldon M., |RS Seizure of the Qualified Plan Knight, Lee G., and Ray A. Knight, REITs: An Attrac- tion Source, NV, Feb, 10. Assets, EBP, May, 64. tive Investment Vehicle, Apr, 34. Geller, Sheldon M., Practical Implications of the New Knight, Lee G., and Ray A. Knight, The Tax Conse- 20% Withholding Requirement, EBP, Jan, 64. quences to Individuals Who File Bankruptcy, Feb, 36. Gellis, Harold C., Developments in Technology Update, Knight, Ray A., and Lee G. Knight, REITs: An Attrac- Edelstein, Martin, Marital Deduction Holds Up If No NV, Nov, 14. tive Investment Vehicle, Apr, 34. Agreement To Probate, FT, Nov, 772. Gelman, Craig A., Guorantor’s Bad Debt Deduction, FT, Knight, Ray A., and Lee G. Knight, The Tox Conse- Edelstein, Martin A., Changes to the Estates Powers and Sep, 62. quences to Individuals Who File Bankruptcy, Feb, 36. Trusts Law, ET, May, 58. Genetelli, Richard, David B. Zigman, and Cesar Koebele, Deborah A., and Stephen F. Langowski, Editors, The, 1993 Year-End Accounting and Auditing Bencosme, New York's Combined Return Possibili- Current Developments in the Governmental Sector, Update, Dec, 22. ties, SLT, Jan, 66. AU, Jan, 60. Edwards, Donald £., and Vicky Arnold, Going- Gilfillan, Sally W., Health insurance in the 1990s, Feb, Koifman, Lana, Case Clarifies Calculation of Pre-86 Concern Evaluation: Factors Affecting Decisions, AU, 48. Foreign Tax Credit, IT, Oct, 78. EicheOnc,t , Mi5t8.c hell, New Jersey and New York City At Odds Gillespie, Barry H., Automated Travel Reimbursement KrameGRrI,T S,E rGiRc ATMS.,, Saonpdh iGstRiUcTaSt,ed SeEps,t at4e8 . Planning Using Form, CPAI, Jul, 66. Over Nexus, SLT, May, 66. Gold, Jeffrey $., Tox Preparation/Service Bureau Ven- Kreuter, Eric A., Why Career Plateaus Are Healthy, CPAI, Eichler, Emanial, So You Thought That You Left Some- Oct, 80. thing for Charity?, ET, Oct, 66. Goldbdoerrsg ,R esKpaorned n toL .t,h ea n1d9 93G aArcty, NMo.v , Du4B5.o ff, Gift from Kreuze, Jerry G., and Sheldon A. Langsam, An Eichler, Emanuel, Don’t Be Trapped by this Trust, ET, Overview of Filing Requirements for Tax-Exempt Or- Apr, 73. Revocable Trusts Can Create An Estate Tax Trap, FT, ganizations, FT, Oct, 62. Eichner, Jeffrey H., The Characteristics and Dangers of Nov, 72. y, Philip L., Michigan Single Business Tox Second-To-Die Life insurance, PFP, Dec, 82. Goldman, Larry, New Rules for Accounting Method Nexus, SLT, Oct, 70. Eliner, Steven, PBGC Final Plan Termination Regulo- Changes, FT, Mar, 58. Kutcher, Howard, Sale of Stock Subject to Sales Tox, tions, EBP, Aug, 66. , Dan L., Record Retention Policies, NV, SLT, Dec, 71. Epps, Ruth W., and Catherine L. Staples, Threshold Apr, 11. Kutcher, Howard, The Use of Statistical Sampling in o Requirements of Circular A-133, AU, Sep, 58. Groham, Lynford E., and Stan Raatz, Collaborative Sales Use Tax Audit, SLT, Mar, 64. Ethridge, Jack R., and James R. Heminway, indus- Computing, Nov, 32. try’s View of the 150-Hour Requirements, CPAI, Mar, Green, Tracey Wilson, and David R. Vruwink, Mu- 67. tual Funds, Variable Annuities, and Direct Ownership, PFP, Mar, 70. Langer, David, New Medigap Policies Provide Heipful Greif, Martin E., Gifts of Stock (Subject to Securities Law Health Care Coverage, PFP, Jan, 74. Restrictions) To Private Foundations, FT, Nov, 64. Langer, David, Social Security Changes for 1993, NV, Fair, Andrew J., Qualified Plans, IRAS, Your Creditors, Jan, 8. and You, PFP, Jan, 71. Langowski, Stephen F., and Deborah A. Koebele, Falconer, Ralph, William Paxton, and David Meet- Current Developments in the Governmental Sector, ing, Controlling Health Care Costs With Wellness Halfon, Robert, Form 1127: Nonresident Employees of AU, Jan, 60. Programs, Feb, 32. NYC, SLT, Aug, 72. Langsam, Sheldon A., and Jerry G. Kreuze, An Farley, Richard J., Post-Mortem Planning—Disclaimers, Hamby, William L., Jr, and Bruce M. Bird, Mortgage Overview of Filing Requirements for Tax-Exempt Or- ET, Oct, 66. Points: Recent IRS Pronouncements, FT, Sep, 62. ganizations, FT, Oct, 62. Fasani, Robert L., and Steven N. Strauss, PFP Part- Harris, Richard W., A ption of Liabilities; Avoidi Lantry, Terry, Supreme Court Allows In-Person Solicita- ner. A Tool for CPA Financial Planners, PFP, Nov, 83. the Traps in IRC Sec. 357, Jan, 32. tions by CPAs, AL, Oct, 772. Fielding, John J., Arm’s-Length Standards in New Jer- Haserot, Phyllis Weiss, Benchmarking: Learning from Larson, Rholan E., Greater Responsibility is Welcomed, sey, SLT, Feb, 66. the Best, CPAM, Oct, 81. NV, Jan, 6. Fineman, Marshall, Contrasting Treatment of Nonresi- Hatfield, G. William, A Financial Planner = Good Com- Leahey, Anne L., Grasping the Fundamentals of SFAS dents of New York State and Connecticut, SLT, Apr, munication Skills, PFP, Jun, 71. 109—Accounting for Income Taxes, AC, Oct, 54. 76. Heiman, Frederick D., Designing Effective Incentive Levin, Mark H., The “Kiddie” Tox and its Effect on the Fineman, Marshall, NYS and NYC Tax on Lease Related Bonus Programs, Feb, 26. New York State Income Tox, SLT, Mar, 66. Payments, SLT, Dec, 70. Heminway, James R., and Jack R. Ethridge, Indus- Levin, Mark H., NYS Franchise Tox and NYC General Fink, Ross L., Geanie W. Margavio, and Thomas try’s View of the 150-Hour Requirements, CPAI, Mar, Corporation Tax, SLT, May, 66. M. Margavio, Quality Improvement Technology Us- 67. Levy, Gregory M., and Joseph V. Del Raso, Secu- ing the Taguchi Method, CPAI, Dec, 72. Holder, William W., Special Committee on Financial rities Investment Partnerships, Sep, 32. Fischer, Michael J., and John P. McAllister, Enhanc- Reporting: Interim Report, AC, Sep, 56. Lin, P. Paul, L. Murphy Smith, and Jeffrey R. ing Audit Efficiency with New Technologies, AU, Nov, Holt, Michael A., Trader or An investor?, PFP, Dec, 80. Miller, Multimedia: A New Technology for the CPA, 58. Horowitz, Barry, Toxability of Pension and Retirement Nov, 26. Flagg, James C., Jeffrey 2. Miller, and L. Murphy Benefits, SLT, Oct, 70. Lipkind, William D., and Elizabeth Gasser, Protect- Smith, SAS 55 and the Small Business Engagement, Howard, Barbora J., and Sharon E. Bossung, ing Assets From Creditors, Sep, 18. Jan, 48. Comprehensive Gross Cash Flow Preparation: A Lippitt, Jeffrey W., and Nicholas J. Mastracchio, , Stuart F., Common Sense Guide to Cost Spreadsheet Illustration, CPAC, Oct, 86. Jr., The Value of CPA Firms, Firm Multiples, and Control and Greater Corporate Profits, CPAI, Apr, 78. Howitt, idelle A., Valuing Closely Heid Stock, Sep, 44. Owner Compensation, May, 26. DECEMBER 1993 / THE CPA JOURNAL Lipshie, Norman W., The Case Against Non-CPA Own- Moore, Walter B., Sec. 530 Relief Under Independent Ray, David, John E. McEidowney, and Thomas I. ers in CPA Firms, Aug, 43. Contractor Arrangements, FT, Nov, 68. Barton, Look Out for Cletus William, Dec, 44. Litvack, Rose, New York Taxpayers Prove Florida Domi- Moraies, John R., Spreadsheet Macro Menu, CPAC, Jul, Read, William J., and K. Raghunandan, Consulting cile, SLT, Mar, 65. 70. Services and CPA Firms, AU, Feb, 55. Lowe, D. Jordan, and Kurt Pany, Expectations of the Morris, Ed, Asbestos Removal Costs Must Be Capitalized, Remmele, David, and Peter Barton, Pension Distri- Audit Function, AU, Aug, 58. Thanks to Indopco, NV, Mar, 18. butions In Divorce Taxed to Employee, NV, Nov, 9. Lubin, Mark L., C< q es of Inter | Restruc- Morris, Ed, Capitalization of Envir ta! Cleanup Rich, Bruce A., and Brian L. Schorr, A New Form of turing, IT, Apr, 82. Costs, NV, Sep, 12. Partnership: The Registered Limited Liability Partner- Luna, William A., 111, Corporate Partners and the NYC Morris, Ed, Supreme Court Allows Amortization of Sub- ship, CPAM, Aug, 73. Unincorporated Business Tax, SLT, Jul, 65. scriber Lists in Newark Morning Ledger, NV, Jun, 15. Rogoff, Paul, Selecting Accounting Software for Non- profit Organizations, Nov, 18. Rolston, Robert J., Tax Planning for Non-Immigrant U.S. Nast, Wayne, Quality Review—What's New, May, 16. Taxpayers, IT, Apr, 81. Maccarrone, Eugene T., Using the Expectation Gap to Neuwirth, Peter, Kwang-Hyun Chung, and Ru- Rosen, Robert C., and Jeffrey B. Tevis, An Accoun- Close the Legal Gap, NV, Mor, 10. dolph Jacob, Chonges in Actuarial Assumptions/ tant’s Guide to the SEC’s New Insider Trading Regu- Manche, Kenneth, New Jersey Alters Nonresident In- Plan Designs after FASB 106, AC, Jun, 56. lations, AL, Feb, 67. come Tax Calculation, SLT, Dec, 70. Novak, Shawn, and Mark B. Persellin, State Individ- Roth, Philip L., and Jeffrey J. McMillan, A New Way Mandel, Gary B., The Ability to Reconsolidate After ual Income Taxes: Basic Concepts and Planning Con- to Conduct Accounting Interviews: The Behavior De- Disaffiliation, FT, Jan, 61 siderations, Sep, 36. scription Interview, CPAM, Dec, 76. Mandel, George, The 50% Excise Tax on Qualified Plan Rothschild, Gideon, Are You Really Protected?, ET, Apr, 73. Reversions, EBP, Feb, 63. Mande!, George, The 50% Excise Tax on Qualified Plan Rothstein, Jack, and Dan Vira, Michigan Refund Op- Reversions, EBP, May, 60. O'Malley, Shaun F., Toward a Better Understanding of portunity Based On Improper Throwback, SLT, Nov, Mano, Ronald M., Kevin H. McBeth, and E. DeVon the Expectation Group, NV, Feb, 6. 76. Deppe, Beyond Deduction and Deferral: The Down- Observations by a Panel of Bank Regulators, Rottenstreich, Zvi, A Taxpayer Opportunity: Gallen- MarcusCisud,se t ooDmfa evIriR-AdBs,a, sSeDduec p,r Ien4mt8ea.n gCiobulret ARssueltess, onP FPD,e pOrcetc,i a8t4i.o n of OliveB4r0a,.n kJ oRseegpulha toRr.,s SDalies cuosfs PaArut diotfo ra PPaesrsfiovrem aAnccteiv.i ty,M aFrT,, RottesRntesemitnar ievni. dceUh.r,S . ,T rZPuvsFiiP,,, EOUTcs,te , A u8og4f,. I6R2A. to Fund a Charitable MarcuMse,m beDrasv,i d,P FPT,r aOncstf,e r8r5i.n g Corporate Shares to Family OsofsMkary,, 57L.i sa, Bonkrupt Corporate Taxpayers May Ob- RouseM,a r,R o5b4.e rt W., The Five Assertions—A Revisit, AU, Margavio, Geanie W., Thomas M. Margavio, and tain Relief from the IRS, FT, Apr, 68. Rouse, Robert W., Bill Chadick, and John Surma, Ross L. Fink, Quality Improvement Technology Us- Perspectives on Environmental Accounting, Jan, 18. ing the Taguchi Method, CPAI, Dec, 72. Rozell, Mark 1., IRC Sec.382 Limitation—Determining Margavio, Thomas M., Geanie W. Margavio, and Pany, Kurt, and D. Jordan Lowe, Expectations of the Value of the Old Loss Corporation, FT, Feb, 59. Ross L. Fink, Quality Improvement Technology Us- Audit Function, AU, Aug, 58. Rubin, Steven, Accounting Trends: A Short Quiz, AC, ing the Taguchi Method, CPAI, Dec, 72. Paxton, William, David and Ralph Fal- May, 50. Ruhl, Jack M., Providing Advisory Services to Funeral Mason, Eli, Potted Palms?, NV, Sep, 10. coner, Controlling Health Care Costs With Wellness Mastracchio, Nicholas J., Jr., and Jeffrey W. Lip- Programs, Feb, 32. Directors, Mar, 36. pitt, The Value of CPA Firms, Firm Multiples, and Pelfrey, Sandra, SFAS No. 117 and Its Impact on Not- Owner Compensation, May, 26. for-Profit Colleges and Universities, AC, Nov, 54. Maydew, Gary L., Deducting Travel Expenses, Aug, 18. , Charles J., A Professional Manager's View of Sager, Clayton, and Peter Barton, District Court Maydew, Gary L., Bad Debt Deductions, Apr, 28. the Art of Management, CPAI, Jan, 69. Allows Exclusion for $2.5 Million in Punitive Damages, Mayerhoff, Gerald |., and Marshall Pineman, New Penilla, Jess, and Alan Preis, Californic Agrees to NV, Apr, 11. York State Tax Update, SLT, Mar, 66. Negotiate Tax Disputes, SLT, Mar, 64. Sager, Clayton, and Peter Barton, U.S. Supreme McAllister, John P., Stock Options Are Compensation, Persellin, Mark B., and Shawn Novak, State Individ- Court Limits Home-Office Deduction, Apr, 16. NV, Jan, 10. val Income Taxes: Basic Concepts and Planning Con- Saslaw, Joseph S., Qualified Terminable Interest Prop- McAllister, John P., To Sign or Not to Sign, LTE, Apr, 92. siderations, Sep, 36. erty (QTIP) Bewore Dangerous Trust Wording, &T, McAllister, John P., and Michael J. Fischer, Enhanc- Persoff, Ilene Leopold, Tox Filing Implications of Di- Feb, 60. ing Audit Efficiency with New Technologies, AU, Nov, vorce, Jul, 26. Saslaw, Joseph S.., Sirmult Deaths: Testator’s Will 58. Peters, Robert S., and Robert D. Brink, Connecticut vs State Law, ET, Feb, 60. McBeth, Kevin H., Ronald M. Mano, and E. DeVon Initiates Manufacturing Recovery Act, SLT, Feb, 65. Sauter, Douglas P., The New GAAP Hierarchy: Impor- Deppe, Beyond Deduction and Deferral: The Down- Pineman, Marshall, and Gerald |. Mayerhoff, New tant Changes Affecting Audits, Reviews, and Compi- side of IRAs, Dec, 48. York State Tax Update, SLT, Mar, 66. lations, Jan, 52. McEidowney, John E., Thomas |. Barton, and Platau, Steven M., Bruce M. Bird, and Warren A. Schachter, Alan A., Lawrence J. Zweifach, and David Ray, Look Out for Cletus William, Dec, 44. Beatty, Excluding Utility Rebates from Gross Income, Judson K. Vickers, The Investigative Accountant McLoughlin, Michael W., New York State Changes FT, Mar, 56. and Confidentiality in A Criminal Tax Fraud Investiga- Treatment of Subpart F Income, SLT, Apr, 76. Ponemon, Lawrence A., and K. Raghunandan, tion, Mar, 44. McMillan, Jeffrey J., and Philip L. Roth, A New Way Accounting for Investments in Debt and Equity Securi- Schector, David, and George Zuber, Avoiding or to Conduct Accounting Interviews: The Behavior De- ties, Aug, 34. Resolving Purchase-Price Disputes, Mar, 28. scription Interview, CPAM, Dec, 76. Preis, Alan, and Jess Penilla, California Agrees to Schiavo, Joseph G., Ill, and Susan L. Freshour, McNamee, Dionne Driscoll, Accounting for In-Sub- Negotiate Tax Disputes, SLT, Mar, 64. Accounting for Losses on Subleases, AC, May, 52. stance Foreclosures, AC, Jan, 56. Prentis, Peter D., Interest Sensitive Securities and the Schier, Lewis, and William J. Coffey, Corporate Bor- Mechanick, Glenn B., Differences Between a 401(K) 1993 Tax Law, PFP, Dec, 80. rowing Choices in the ‘90s, CPAI, Sep, 68. Plan and a SEP, EBP, May, 60. Pustorino, Anthony, Non-CPA Owners of CPA Firms, Schnee, Edward J., and Hughlene A. Burton, insol- Meeting, David, William Paxton, and Ralph Fal- NV, Sep, 9. vency: An Evolving Definition?, Dec, 30. coner, Controlling Health Care Costs With Wellness Schnee, Edward J., and Ronald L. Taylor, The Prob- Programs, Feb, 32. lem of SCIN, FT, Apr, 66. Meyers, Andrew R., Trustee Commissions, ET, Nov, 70. Schorr, Brian L., and Bruce A. Rich, A New Form of Quaye-Mensah, Nii, World Congress of Accountants— Meyers, Andrew R.. Valuction Tables, ET, Dec, 69. Partnership: The Registered Limited Liability Partner- The African Perspective, NV, Oct, 10. Mildner, Mark E., and Philip Wolitzer, Review of ship, CPAM, Aug, 73. Partnership Agreements and Tox Returns, FT, Dec, 64. Schuetze, Walter P., Reporting by Independent Auditors Miller, Jeffrey R., James C. Flagg, and L. Murphy on Internal Controls, Oct, 40. Smith, SAS 55 and the Small Business Engagement, Raatz, Stan, and Lynford E. Graham, Collaborative Schwartz, Andrew E., and Estelina Dallett, Procras- Jan, 48. Computing, Nov, 32. tinate, CPAM, Apr, 83. Miller, Jeffrey R., L. Murphy Smith, and P. Paul Raghunanden, K., and Lawrence A. Ponemon, Schwartz, Jeffrey, Avoiding the Treasury Stigma of a Lin, Multimedia: A New Technology for the CPA, Accounting for Investments in Debt and Equity Securi- Hobby, PFP, May, 72. Nov, 26. ties, Aug, 34. Secemski, Kenneth, More Planning for the Elderly, PFP, Minglegreen, Mark S., Software Programs to Make a Raghunandan, K., and William J. Read, Consulting Apr, 88. CPA's Life Easier, Nov, 38. Services and CPA Firms, AU, Feb, 55. Secemski, Kenneth G., Planning for the Elderly—Con- Mintz, Steven M., Disclosure Guidelines for CPAs Who Raho, Peter N., Tox Refunds Ignored!, NV, Apr, 14. cepts and Definitions, PFP, Feb, 73. Accept Commissions in Nonattest Engagements, PFP, Raho, Peter N., The Toxation of Foreign Capital Gains— Segal, Mark A., and Bruce M. Bird, Working with the Sep, 74 The Disappearing Loss, FT, Jul, 60. Kiddie Tox, Jul, 36. DECEMBER 1993 / THE CPA JOURNAL Siffinger, Don, Sign Language, LTE, Apr, 92. Tevis, Jeffrey B., and Robert C. Rosen, An Accoun- Weatherwax, Roy, and Peter Barton, Tax Court Simons, Kathleen, and Larry Witner, Tax Aspects of tant’s Guide to the SEC’s New Insider Trading Regu- Allows Annual Gift Exclusion, NV, Sep, 16. Limited Liability Companies, Aug, 22. lations, AL, Feb, 67. WeatRohy, eand rPetewr Baartoxn, T,ox C ourt Smith, Jack L., Pensions and Other Postretirement Bene- Thomas, Paula B., and Daryl V. Burckel, Consider- Denies Exclusion for Interest on Personal Injury Dam- fits: Accounting Similarities and Differences, Apr, 52. _ for Employee Stock Compensation, AC, Aug, ages, NV, Aug, 65. Smith, L. Murphy, and Dana Forgione, Memory Weinstein, Stephen, A “Retreat”—A Way to Advance, Management in PCs: The Eighteen Most Misunder- Thompson, James H., and Kenneth J. Fowler, Apr, 22. stood Acronyms, CPAC, Sep, 80. titative Guideli Guidance Based on Profes- Weiss, Judith Feliner, and Reva B. Steinberg, Dis- Smith, L. , James C. Flagg, and Jeffrey R. od Pronouncements, AC, Mar, 48. closures of Risks, Uncertainties and Financial Flexibil- Miller, SAS 55 and the Small Business Engagement, Toolson, Richard B., Community Property Step-Up in ity—Solid Ground or Quicksand?, Jun, 26. Jan, 48. Basis, May, 34. Weiss, Susan E., FASB Issue~ Statements on Not-for- Smith, L. Murphy, P. Paul Lin, and Jeffrey R. Trubnick, Michael, Insurance Cost Containment and Profit Issues, Jul, 40. Miller, Multimedia: A New Technology for the CPA, Control, CPAI, Aug, 69. Weissman, Ira, Cost and Operational Considerations in Nov, 26. Tucker, James J., Ill, and Thomas M. Brinker, Jr., Assessing Alternative Computer Options, CPAI, Feb, Smith, Michael F., Spousal Jointly Owned Property: A The Decision to Litigate: A Choice of Forum, Feb, 42. 69. New Step-Up in Basis, ET, Aug, 63. Wertheim, Richard, Sates Enact Withholding for Non- Spencer, Martin, More Scrutiny of S Corporation Distri- resident Shareholders of S Corporations, SLT, Apr, 76. butions, LTE, Apr, 92. Willens, Robert, Amortization of Intangibles: Is a Merg- Staples, Catherine L., and Ruth W. Epps, Threshoid Unger, Joseph, Investment Income of Multistate Corpo- ers and Acquisitions Boom Imminent?, Nov, 46. Requirements of Circular A-133, AU, Sep, 58. rations, SLT, Jun, 66. Williams, Walton A., A Local Practitioner's View of the Steinberg, Reva B., and Judith Feliner Weiss, Dis- Unger, Joseph, Quolified Domestic Relations Order— World Congress of Accountants, NV, Jan, 7. closures of Risks, Uncertainties and Financial Flexibil- Tax Implications, EBP, Feb, 62. Winsten, Irwin, Manzanita, CPAC, Mar, 73. ity—Solid Ground or Quicksand?, Jun, 26. Unger, Joseph, Spousal Waiver of Pension Benefits Held Witner, Larry, and Kathleen Simons, Tox Aspects of Steinberg, Richard M., and Frank J. Tanki, /nterna/ Ineffective, EBP, Feb, 63. Limited Liability Companies, Aug, 22. Control—Iintegrated Framework: A Landmark Study, Wolitzer, Philip, and Mark E. Mildner, Review of Jun, 16. v Partnership Agreements and Tax Returns, FT, Dec, 64. Strauss, Steven N., and Robert L. Fasani, PFP Part- Wolosky, Gabe, Estate Tax Apportioned to Lifetime ner: A Tool for CPA Financial Planners, PFP, Nov, 83. Valenti, Steven P., Criteria for Evaluating 1993 Tax Act Trust, ET, Feb, 61. Strawser, Joyce, Accounting for Stock-Based Compen- Planning Software, Nov, 44. Wolosky, Gabe M., Cancellation of Promissory Note of sation: The FASB’s Proposal, Oct, 44. Verschoor, Curtis C., The New PFP Pronouncement, PFP, Insolvent Debtor, ET, Nov, 70. Streer, Paul J., Choosing the Right Property to Gift, Sep, Jul, 68. 26. Vickers, Judson K., Alan A. Schachter, and Y Tax Legislation Enacted, Lawrence J. Zweifach, The Investigative Accoun- Young, James C., and Steven C. Dilley, Non-Liqui- SLT, Nov, 74. tant and Confidentiality in A Criminal Tax Fraud in- dating S Corporation Distributions, Jun, 48. Sullivan, Jerry D., “in the Public Interest”—A Progress vestigation, Mar, 44. Report, Dec, 18. Vira, Dan, and Jack Rothstein, Michigan Refund Op- Surma, John, Bill Chadick, and Robert W. Rouse, portunity Based On Improper Throwback, SLT, Nov, Perspectives on Environmental Accounting, Jan, 18. 76. Zaletel, Richard, |s a Leased Showraom Now Consid- Vruwink, David R., and Tracey Wilson Green, Mu- ered an Ancillary Solicitation Activity?, SLT, Aug, 68. T tual Funds, Variable Annuities, and Direct Ownership, ‘eman, Michelle M., and Jeffrey G. PFP, Mar, 70. “- Care In an Era of Managed Competition, CPAI, Tager, Cheryl B., The Crummey Power Revisited, ET, Nov, 82. Aug, 62. Zerah, Richard S., Private Annuities and Self-Canceling Tager, Cheryl B., New Ruling Examines Predeceased Installment Notes, ET, Dec, 66. Child Exclusion, ET, Jul, 62. Walley, Edwin N., Successful Interviewing Techniques, Zicherman, Bernard, Dependency Exemption for Adu!t Takées, Joseph, Attestation E ts On Internal CPAM, Sep, 70. Child, FT, Nov, 68. Control Structure Over Financial | Reporting, Aug, 48. Warner, Paul D., Tax Services and Tax Forms on CD- Zigman, David B., Richard Genetuili, and Cesar Tanki, Frank J., and Richard M. Steinberg, /nterna/ ROM, Nov, 48. Bencosme, New York's Combined Return Possibili- Control—integrated Framework: A Landmark Study, Warner, Paul D., What's New, CPAC, Feb, 75. ties, SLT, Jan, 66. Jun, 16. Warner, Paul D., What's New, CPAC, May, 76. Zuber, , and David Schector, Avoiding or Taylor, Ronald L., and Edward J. Schnee, The Prob- Warner, Paul D., What's New, CPAC, Jun, 72. Resolving Purchase-Price Disputes, Mar, 28. lem of SCIN, FT, Apr, 66. Warner, Paul D., What's New, CPAC, Aug, 75. Zuckerman, Alan H., Avoiding Unintentionai incrimina- Tearney, Michael G., and Jeannie D. Johnsor, Warner, Paul D., What's New, CPAC, Sep, 80. tion, FT, Nov, 64. Goodwill—An Eternal Controversy, AC, Apr, 58. Warner, Paul D., Product Reviews, CPAC, Apr, 89. Zweifach, Lawrence J., Alan A. Schachter, and Terens, Neil V., and Dominic DeFalco, Te-Year Weatherwax, Roy, and Peter Barton, Substantiation Judson K. Vickers, The Investigative Accountant Averaging Allowed Only if Elected for All Lisiribu- Requirements for Noncash Charitable Contributions, and Confidentiality in A Criminal Tax Fraud Investiga- tions, EBP, Feb, 62. NV, Jul, 63. tion, Mar, 44. FEATURE ARTICLES Accounting for Investments in Debt and Equity Securities, by Beyond Deduction and Deferral: The Downside of IRAs, by Criteria for Evaluating 1993 Tax Act Planning Software, by Lawrence A. Pi , K. Ragh dan, Aug, 34. Kevin H. McBeth, Ronald M. Mano, and E. DeVon Steven P. Valenti, Nov, 44. Accounting for Stock-Based Compensation: The FASB’s Deppe, Dec, 48. Proposal, by Joyce Strawser, Oct, 44. Decision to Litigate: A Choice of Forum, The, by Thomas M. AICPA Accounting Standards Executive Committee, The, An Call for Leadership, A, An Interview with Comptroller Gen- CIrnateirgv,i eJwr .,w iAtphr ,C h4a4.i rman Norman Strauss, by James L. Case erAagla iCnhsatr leNs onA.- CBPoAws heOrw,n ebrys Jamine s CPL.A CraFiirgm,s ,J r.,T hJeul,, 1b6y. DDeesdiugcBntriiinnnggk erET,fr faeJvcret.l,i vaeE nxdIp necJnesanetmisev,se bJBy.o nTGuuascr kyePr r,oL .g IrMllaa,m yFsed,be ,w b,y4 2 .FA ruegd,e ri1c8k. Amortization of Intangibles: Is a Mergers and Acquisitions Norman W. Lipshie, Aug, 43. Boom Imminent?, by Robert Willens, Nov, 46. Case J.F oCra pNelolni-, CPAuAg , Ow42n.e rs in CPA Firms, The, by Andrew DiscloDs.u rHeesi moafn ,R isFkesb,, U2n6c.e rtainties and Financial Flexibili- Assumption of Liabilities; Avoiding the Traps in IRC Sec. Choosing the Right Property to Gift, by Paul J. Streer, Sep, ty—Solid Ground or Quicksand?, by Judith Fellner 357, by Richard W. Harris, Jan, 32. 26. Weiss, Reva B. Steinberg, Jun, 26. Attestation Engagements On Internal Control Structure Collaborative Computing, by Lynford E. Graham: and Stan AAtvtoeisdtOiantvigeo rn o rF SitRnaeansnodcliaavrlid nsg R eNpPoourrwtc ihnaNgsu,em -bbPeryri Jceoed s,e DpihAs upguTt,ae ksa5,c3 .s b,y AGuego,r g48e. CommuRsnoania,tt zy,M aPyNro,ov p,3e 4r.3t 2y. Step-Up in Basis, by Richard B. Tool- EstateM aPrl,a n3n2i.n g for S Shareholders, by Laurence Keiser, Zuber, and David Schector, Mar, 28. Controlling Health Care Costs With Wellness Programs, by William Paxton, David Meeting, and Ralph Falconer, FASB Issues Statements on Not-for-Profit Issues, by Susan E. Bad Debt Deductions, by Gary L. Maydew, Apr, 28. Feb, 32. Weiss, Jul, 40. Bank Regulators Discuss Auditor Performance, by Obser- Courts in Two States Reaffirm the Requirement of Privity for Final S Corporation Single-Class-of-Stock Regulations, vations by a Panel of Bank Regulators., Mar, 40. Accountants’ Liability, by Barry S. Augenbraun, Jul, 44. The, by Charles A. Barragato, May, 46. DECEMBER 1993 / THE CPA JOURNAL

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Preview The CPA Journal 1993: Vol 63 Index

THE CPA JOURNAL—INDEX TO VOLUME 63 (January 1993—December 1993) AC: Accounting The CPA in Industry Letters to the Editor AL: Accountants’ Liability : The CPA Manager News & Views AU: Auditing Employee Benefit Plans Personal Financial Planning CPAC: The CPA & the Estates & Trusts Quality Review Computer Federal Taxation State & Local Taxation CPACONS: The CPA Consultant International Taxation AUTHOR INDEX A Birdzeil, Luther E., ill, Preventing Expensive Surprises Burke, John F., Book and Software Review: Simply Exce! with Post-Closing Adjustments, Jul, 48. and Excel 4.0, NV, Nov, 17 Accounting and Auditing Standards Committee of Bjorklund, Paul R., Basics of Hedonic Damages, CPAC, Burton, Hughiene A., and Edward Jj. Schnee, |nsol- the Oregon Society of CPAs, The, Maintaining o Nov, 80. vency: An Evolving Definition?, Dec, 30. Professional Accounting and Auditing Library, AC, Blanchet, Jeannot, The Fundamental Financial Instru- Burton, John C., Change Can Improve Image and Attract Dec, 56. ments Approach: The Company X Story, May, 40. Better People, NV, Jan, 6. Arnold, Vicky, and Donald E. Edwards, Going- Biumengold, Jeffrey G., and Michelle M. Zeman, Concern Evaluation: Factors Affecting Decisions, AU, Health Care In an Era of Managed C tition, CPAI, AugeOncbt,r a5u8.n , Barry S., Courts in Two States Reaffirm BohtlNionvg,, 82A. lexander A.H., Book Review: Competent Calderon, Jeanne A., and Paul R. Brown, An Anci- the Requirement of Privity for Accountants’ Liability, Counsel, NV, May, 14. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Jul, 44. Calhoun, Charles H., Book Review: The Accountant's Augenbraun, Barry S., Two Cheers for “Once upon a Bohtling, Alexander A.H., Book Review: Corporate Handbook of Fraud and Commercial Crime, NV, Oct, Time” Accounting, NV, Apr, 7. BohtlAiundgit, DAeipeaxratmnednetr PAr.oHc.e,d urBeo okM anRueavlie,w :N VH,a nAdubg,o o1k0 . of 11. Capeili, Andrew J., The Case For Non-CPA Owners in Financial Analysis for Corporate Managers, NV, Jul, CPA Firms, Aug, 42. 8. Chadick, Bill, Robert W. Rouse, and John Surma, Bader, William A., More on Rollover Withholding Rules, Bohtling, Alexander A.H., Book Review: Powerful Perspectives on Environmental Accounting, Jan, 18. BarneEtBtP,, JBaen,r n6a4r. d, The O'Neil! Decision—A “Signal Vic- OBcutd,g et10i.n g for Better Planning and Management, NV, Chanepoyr,ti ngB aErntbiatyr: a IncAl.u,s iTohne aGnodv eDrinsmpleanyt,a lJ anF, in4a0n.c ial Re- tory” for Trusts and Estates, NV, Aug, 16. Bohtling, Alexander A.H., Book Review: Your Worldy . Donald H., “In the Public Interest’”—Not Far , Charies A., The Final S Corporation Single- Possessions, NV, Feb, 8. Enough?, Dec, 36. Class-of-Stock Regulations, May, 46. Bohtling, Alexander A.H., Book Review: Valuing the Cheslowitz, Scott M., Distributions in Redemption of Privately-Held Business, NV, Apr, 10. Stock, FT, Jun, 62. Barton, Peter, Court of Appeals, Reversing Tax Court, Bossung, Sharon E., and Barbara J. Howard, Chung, Kwang-Hyun, Rudolph Jacob, and Peter Allows QTIP Where Alternate Disposition Specified, Comprehensive Gross Cash Flow Preparation: A Neuwirth, Changes in Actuarial Assumptions/Plan NV, Mar, 16. Spreadsheet Illustration, CPAC, Oct, 86. Designs after FASB 106, AC, Jun, 56. Barton, Peter, Toxpayers, Preparers, and the Negli- Bricker, Robert, Toword Understanding Academic Re- Ciminero, Gary L., The Outlook for Jobs, NV, May, 10. Bartogne,n ce PePteenarl,t y,a nJudn , C34l.a yton Sager, District Court Brinks,e arRcohb, erAtC, DF.e,b ,a n5d2. Robert S. Peters, Connecticut Clappg,ie sA lfforr etdh e CE.l,d eJrrl.y,, LMoanrg,- T2e0r. m-Care Financial Strate- ANlVl,o wAsp rE,x c1l1u.s ion for $2.5 Million in Punitive Damages, BrinkIenirt,i ateTsh oMamnausfa cMt.u,r inJrg. , Raencodv eJrya mAecst, JS.L TT, ucFekbe,r ,6 5.I li, ClarkS,o fBtrwiaraen,, CCPhAoCos,i nNgo v,Fl e8x8i.b le Off-the-Shelf Accounting Barton, Peter, and Clayton Sager, U.S. Supreme The Decision to Litigate: A Choice of Forum, Feb, 42. Coffey, William J., and Lewis Schier, Corporate Bor- Court Limits Home-Office Deduction, Apr, 16. Brodsky, Edward, Liability of Accountants, AL, Jun, 68. rowing Choices in the ‘90s, CPAI, Sep, 68. Barton, Peter, and David Remmele, Pension Distri- Brown, Dennis C., The Life Insurance “Transfer for Cohen, Jack, NYS Net-Operating-Loss Deduction for butions In Divorce Taxed to Employee, NV, Nov, 9. Value” Rule, ET, Jun, 64. Individuals, SLT, Jul, 65. Barton, Peter, and Roy Weatherwax, Substantiation Brown, Kenneth, California Child Core Contribution Colbert, Janet L., SAS 67: Guidance on Confirmations, Requirements for Noncash Charitable Contributions, Credit Offers Significant Refund Opportunity, SLT, AU, Apr, 64. NV, Jul, 63. Aug, 72. Colelia, Frank G., Marital Deduction Unavailable to Barton, Peter, and Roy Weatherwax, Tox Court Brown, Paul R., and Jeanne A. Calderon, An Anal- Non-Marital Trust, ET, Mar, 60. Allows Annual Gift Exclusion, NV, Sep, 16. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Compton, Ted R., The Emerging Role of the Paraprotes- Barton, Peter, and Roy Weatherwax, Tox Court Bruce, Michael, Tips on Recruiting, CPAI, Jun, 67. sional, CPAM, Feb, 71. Denies Exclusion for Interest on Personal injury Dam- Bullock, Reginald, Tox Provisions of tine Americans with Craig, James L., Jr., A Call for Leadership, An Interview ages, NV, Aug, 65. Disabilities Act, FT, Feb, 58. with Comptroller General Charles A. Bowsher, Jul, 16. Barton, Thomas |., John E. , and Burckel, Daryl V., and Paula B. Thomas, Consider- Craig, James L., Jr., The AICPA Accounting Standards David Ray, Look Out for Cletus William, Dec, 44. ations for Employee Stock C AC, Aug, Executive Committee, An interview with Chairman Baum, Robert B., Retiree Pensions Taxed to Former 54. Norman Strauss, Apr, 44. Residents, SLT, Mar, 64. Burke, John F., Book Review: Anatomy of a Fraud: Craig, James L., Jr., What It Means to Be a CPA in Beatty, Warren A., Bruce M. Bird, and Steven M. Inside the Finances of the PTL Ministries, NV, Jun, 3. Industry, A Panel Discussion, Feb, 18. Platay, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Atforney’s Handbook of Craig, Thomas R., Evaluating Audit Findings When Car- FT, Mar, 56. Accounting, Auditing and Financial Reporting, Fourth ryover Misstatements Exist, AU, Dec, 60. Bencosme, Cesar, Richard Genetelli, and Devid Edition, NV, Dec, 10. Cuiffo, Donna-Marie, The PHC Trap, FT, Aug, 60. Zigman, New York’s Combined Return Possibiliti Burke, John F., Book Review: GAAP: Interpretation and SLT, Jan, 66. Application of Generally Accepted Accounting Princi- Bird, Bruce M., and Mark A. Segal, Working with the ples, NV, Jul, 8. Kiddie Tax, Jul, 36. Burke, John F., Book Review: Managing The Malprac- Dailey, Paul, IRS Provides Guidance on Foreign Real Bird, Bruce M., and William L. Hamby, Jr, Mortgage tice Maze, NV, Jan, 14. Property Election, IT, Oct, 78. Points: Recent IRS Pronouncements, FT, Sep, 62. Burke, John F., Book Review: Mastering the Game, NV, Dailett, Estelina, and Andrew E. Schwartz, Procras- Bird, Bruce M., Steven M. Pictau, and Warren A. Sep, 10. tinate, CPAM, Apr, 83. Beatty, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Softwore Industry Ac- De Rosa, Albert, Deferring Payment of Estate Tox, ET, FT, Mar, 56. counting, NV, Feb, 8. Jan, 63. DECEMBER 1993 / THE CPA JOURNAL THE CPA JOURNAL—INDEX TO VOLUME 63 (January 1993—December 1993) AC: Accounting The CPA in Industry Letters to the Editor AL: Accountants’ Liability : The CPA Manager News & Views AU: Auditing Employee Benefit Plans Personal Financial Planning CPAC: The CPA & the Estates & Trusts Quality Review Computer Federal Taxation State & Local Taxation CPACONS: The CPA Consultant International Taxation AUTHOR INDEX A Birdzeil, Luther E., ill, Preventing Expensive Surprises Burke, John F., Book and Software Review: Simply Exce! with Post-Closing Adjustments, Jul, 48. and Excel 4.0, NV, Nov, 17 Accounting and Auditing Standards Committee of Bjorklund, Paul R., Basics of Hedonic Damages, CPAC, Burton, Hughiene A., and Edward Jj. Schnee, |nsol- the Oregon Society of CPAs, The, Maintaining o Nov, 80. vency: An Evolving Definition?, Dec, 30. Professional Accounting and Auditing Library, AC, Blanchet, Jeannot, The Fundamental Financial Instru- Burton, John C., Change Can Improve Image and Attract Dec, 56. ments Approach: The Company X Story, May, 40. Better People, NV, Jan, 6. Arnold, Vicky, and Donald E. Edwards, Going- Biumengold, Jeffrey G., and Michelle M. Zeman, Concern Evaluation: Factors Affecting Decisions, AU, Health Care In an Era of Managed C tition, CPAI, AugeOncbt,r a5u8.n , Barry S., Courts in Two States Reaffirm BohtlNionvg,, 82A. lexander A.H., Book Review: Competent Calderon, Jeanne A., and Paul R. Brown, An Anci- the Requirement of Privity for Accountants’ Liability, Counsel, NV, May, 14. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Jul, 44. Calhoun, Charles H., Book Review: The Accountant's Augenbraun, Barry S., Two Cheers for “Once upon a Bohtling, Alexander A.H., Book Review: Corporate Handbook of Fraud and Commercial Crime, NV, Oct, Time” Accounting, NV, Apr, 7. BohtlAiundgit, DAeipeaxratmnednetr PAr.oHc.e,d urBeo okM anRueavlie,w :N VH,a nAdubg,o o1k0 . of 11. Capeili, Andrew J., The Case For Non-CPA Owners in Financial Analysis for Corporate Managers, NV, Jul, CPA Firms, Aug, 42. 8. Chadick, Bill, Robert W. Rouse, and John Surma, Bader, William A., More on Rollover Withholding Rules, Bohtling, Alexander A.H., Book Review: Powerful Perspectives on Environmental Accounting, Jan, 18. BarneEtBtP,, JBaen,r n6a4r. d, The O'Neil! Decision—A “Signal Vic- OBcutd,g et10i.n g for Better Planning and Management, NV, Chanepoyr,ti ngB aErntbiatyr: a IncAl.u,s iTohne aGnodv eDrinsmpleanyt,a lJ anF, in4a0n.c ial Re- tory” for Trusts and Estates, NV, Aug, 16. Bohtling, Alexander A.H., Book Review: Your Worldy . Donald H., “In the Public Interest’”—Not Far , Charies A., The Final S Corporation Single- Possessions, NV, Feb, 8. Enough?, Dec, 36. Class-of-Stock Regulations, May, 46. Bohtling, Alexander A.H., Book Review: Valuing the Cheslowitz, Scott M., Distributions in Redemption of Privately-Held Business, NV, Apr, 10. Stock, FT, Jun, 62. Barton, Peter, Court of Appeals, Reversing Tax Court, Bossung, Sharon E., and Barbara J. Howard, Chung, Kwang-Hyun, Rudolph Jacob, and Peter Allows QTIP Where Alternate Disposition Specified, Comprehensive Gross Cash Flow Preparation: A Neuwirth, Changes in Actuarial Assumptions/Plan NV, Mar, 16. Spreadsheet Illustration, CPAC, Oct, 86. Designs after FASB 106, AC, Jun, 56. Barton, Peter, Toxpayers, Preparers, and the Negli- Bricker, Robert, Toword Understanding Academic Re- Ciminero, Gary L., The Outlook for Jobs, NV, May, 10. Bartogne,n ce PePteenarl,t y,a nJudn , C34l.a yton Sager, District Court Brinks,e arRcohb, erAtC, DF.e,b ,a n5d2. Robert S. Peters, Connecticut Clappg,ie sA lfforr etdh e CE.l,d eJrrl.y,, LMoanrg,- T2e0r. m-Care Financial Strate- ANlVl,o wAsp rE,x c1l1u.s ion for $2.5 Million in Punitive Damages, BrinkIenirt,i ateTsh oMamnausfa cMt.u,r inJrg. , Raencodv eJrya mAecst, JS.L TT, ucFekbe,r ,6 5.I li, ClarkS,o fBtrwiaraen,, CCPhAoCos,i nNgo v,Fl e8x8i.b le Off-the-Shelf Accounting Barton, Peter, and Clayton Sager, U.S. Supreme The Decision to Litigate: A Choice of Forum, Feb, 42. Coffey, William J., and Lewis Schier, Corporate Bor- Court Limits Home-Office Deduction, Apr, 16. Brodsky, Edward, Liability of Accountants, AL, Jun, 68. rowing Choices in the ‘90s, CPAI, Sep, 68. Barton, Peter, and David Remmele, Pension Distri- Brown, Dennis C., The Life Insurance “Transfer for Cohen, Jack, NYS Net-Operating-Loss Deduction for butions In Divorce Taxed to Employee, NV, Nov, 9. Value” Rule, ET, Jun, 64. Individuals, SLT, Jul, 65. Barton, Peter, and Roy Weatherwax, Substantiation Brown, Kenneth, California Child Core Contribution Colbert, Janet L., SAS 67: Guidance on Confirmations, Requirements for Noncash Charitable Contributions, Credit Offers Significant Refund Opportunity, SLT, AU, Apr, 64. NV, Jul, 63. Aug, 72. Colelia, Frank G., Marital Deduction Unavailable to Barton, Peter, and Roy Weatherwax, Tox Court Brown, Paul R., and Jeanne A. Calderon, An Anal- Non-Marital Trust, ET, Mar, 60. Allows Annual Gift Exclusion, NV, Sep, 16. ysis of SEC Disciplinary Proceedings, AU, Jul, 54. Compton, Ted R., The Emerging Role of the Paraprotes- Barton, Peter, and Roy Weatherwax, Tox Court Bruce, Michael, Tips on Recruiting, CPAI, Jun, 67. sional, CPAM, Feb, 71. Denies Exclusion for Interest on Personal injury Dam- Bullock, Reginald, Tox Provisions of tine Americans with Craig, James L., Jr., A Call for Leadership, An Interview ages, NV, Aug, 65. Disabilities Act, FT, Feb, 58. with Comptroller General Charles A. Bowsher, Jul, 16. Barton, Thomas |., John E. , and Burckel, Daryl V., and Paula B. Thomas, Consider- Craig, James L., Jr., The AICPA Accounting Standards David Ray, Look Out for Cletus William, Dec, 44. ations for Employee Stock C AC, Aug, Executive Committee, An interview with Chairman Baum, Robert B., Retiree Pensions Taxed to Former 54. Norman Strauss, Apr, 44. Residents, SLT, Mar, 64. Burke, John F., Book Review: Anatomy of a Fraud: Craig, James L., Jr., What It Means to Be a CPA in Beatty, Warren A., Bruce M. Bird, and Steven M. Inside the Finances of the PTL Ministries, NV, Jun, 3. Industry, A Panel Discussion, Feb, 18. Platay, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Atforney’s Handbook of Craig, Thomas R., Evaluating Audit Findings When Car- FT, Mar, 56. Accounting, Auditing and Financial Reporting, Fourth ryover Misstatements Exist, AU, Dec, 60. Bencosme, Cesar, Richard Genetelli, and Devid Edition, NV, Dec, 10. Cuiffo, Donna-Marie, The PHC Trap, FT, Aug, 60. Zigman, New York’s Combined Return Possibiliti Burke, John F., Book Review: GAAP: Interpretation and SLT, Jan, 66. Application of Generally Accepted Accounting Princi- Bird, Bruce M., and Mark A. Segal, Working with the ples, NV, Jul, 8. Kiddie Tax, Jul, 36. Burke, John F., Book Review: Managing The Malprac- Dailey, Paul, IRS Provides Guidance on Foreign Real Bird, Bruce M., and William L. Hamby, Jr, Mortgage tice Maze, NV, Jan, 14. Property Election, IT, Oct, 78. Points: Recent IRS Pronouncements, FT, Sep, 62. Burke, John F., Book Review: Mastering the Game, NV, Dailett, Estelina, and Andrew E. Schwartz, Procras- Bird, Bruce M., Steven M. Pictau, and Warren A. Sep, 10. tinate, CPAM, Apr, 83. Beatty, Excluding Utility Rebates from Gross Income, Burke, John F., Book Review: Softwore Industry Ac- De Rosa, Albert, Deferring Payment of Estate Tox, ET, FT, Mar, 56. counting, NV, Feb, 8. Jan, 63. DECEMBER 1993 / THE CPA JOURNAL De Rosa, Albert, Disclaimers and the Marital Deduction, Fletcher, Stephen M., Strengthening internal Controls in J ET, Apr, 772. State Government, Jun, 42. De Rosa, Albert, Renunciation of Partnership Interest Foreman, Gerald, Losses on Worthlessness of Partner- Jacob, Rudolph, Kwang-Hyun Chung, and Peter Neuwirth, Changes in Actuarial Assumptions/Plan Taxed as Gift, ET, Oct, 68. ship Property W'thout Abandonment, FT, Mar, 57. DeFalco, Dominic, and Neil V. Terens, Ten-Year Forgione, Dana, and L. Murphy Smith, Memory Designs after FASB 106, AC, Jun, 56. Averaging Allowed Only if Elected for All Distribu- Management in PCs: The Eighteen Most Misunder- Jacob3i3n8i ,R ulSeuss, anFT,, PMaryo,p os5e6d. Regulations Simplify IRC Sec. tions, EBP, Feb, 62. stood Acronyms, CPAC, Sep, 80. Johnsen, Karla M., Limitation of Foreign Tax Credit DePasquale, Elien, BusinessWorks Version 8.0, CPAC, Fowler, Kenneth J., and James H. Thompson, Upheld, IT, Apr, 81. Nov, 87 Quantitative Guideli Guidance Based on Profes- Johnson, Janice M., The 1993 Filing Season: Some Tips Del Raso, Joseph V., and Gregory M. Levy, Secu- sional Pronouncements, AC, Mar, 48. for Success, Jan, 26. rities Investment Partnerships, Sep, 32. Freshour, Susan L., and Joseph G. Schiavo, Ill, Johnson, Janice M., The Revenue Reconciliation Act of Deppe, E. DeVon, Kevin H. McBeth, and Ronald M. Accounting for Losses on Subleases, AC, May, 52. 1993: Who Wins and Who Loses?, Oct, 18. Mano, Beyond Deduction and Deferral: The Down- Furman, Leonard D., New York Guidelines on Domi- Johnson, Jeannie D., and Michael G. Tearney, side of IRAs, Dec, 48. cile, SLT, Sep, 64. Goodwill—An Eternal Controversy, AC, Apr, 58. Diller, Daniel, Mandatory Distributions of Private Foun- Johnson, Kerry L., How To Gain Your Client's Trust— dations, FT, Jul, 60. Fast, Sep, 40 Dilley, Steven C., and James C. Young, Non-Liqui- doting S Corporation Distributions, Jun, 48. Gagne, Margaret L., and Richard Discenza, New Discenza, Richard, and Margaret L. Gagne, New Product Costing, Japanese Style, CPAI, May, 68. Product Costing, Japanese Style, CPAI, May, 68. Gasser, Elizabeth, and William D. Lipkind, Protect- Kaplan, Steven M., Overlooked Concerns Accompany- DuBoff, Gary M., and Karen L. Goldberg, Gift from ing Assets From Creditors, Sep, 18. ing Change in Resident Status, SLT, Aug, 68. Revocable Trusts Can Create An Estate Tax Trap, FT, Geller, Sheldon, Cost-of-Living Adjustments, EBP, Aug, Keiser, Laurence, Estate Planning for S Shareholders, Nov, 72. 66. Mar, 32. Dyson, Robert A., GAO Reports—A Valuable Informa- Geller, Sheldon M., |RS Seizure of the Qualified Plan Knight, Lee G., and Ray A. Knight, REITs: An Attrac- tion Source, NV, Feb, 10. Assets, EBP, May, 64. tive Investment Vehicle, Apr, 34. Geller, Sheldon M., Practical Implications of the New Knight, Lee G., and Ray A. Knight, The Tax Conse- 20% Withholding Requirement, EBP, Jan, 64. quences to Individuals Who File Bankruptcy, Feb, 36. Gellis, Harold C., Developments in Technology Update, Knight, Ray A., and Lee G. Knight, REITs: An Attrac- Edelstein, Martin, Marital Deduction Holds Up If No NV, Nov, 14. tive Investment Vehicle, Apr, 34. Agreement To Probate, FT, Nov, 772. Gelman, Craig A., Guorantor’s Bad Debt Deduction, FT, Knight, Ray A., and Lee G. Knight, The Tox Conse- Edelstein, Martin A., Changes to the Estates Powers and Sep, 62. quences to Individuals Who File Bankruptcy, Feb, 36. Trusts Law, ET, May, 58. Genetelli, Richard, David B. Zigman, and Cesar Koebele, Deborah A., and Stephen F. Langowski, Editors, The, 1993 Year-End Accounting and Auditing Bencosme, New York's Combined Return Possibili- Current Developments in the Governmental Sector, Update, Dec, 22. ties, SLT, Jan, 66. AU, Jan, 60. Edwards, Donald £., and Vicky Arnold, Going- Gilfillan, Sally W., Health insurance in the 1990s, Feb, Koifman, Lana, Case Clarifies Calculation of Pre-86 Concern Evaluation: Factors Affecting Decisions, AU, 48. Foreign Tax Credit, IT, Oct, 78. EicheOnc,t , Mi5t8.c hell, New Jersey and New York City At Odds Gillespie, Barry H., Automated Travel Reimbursement KrameGRrI,T S,E rGiRc ATMS.,, Saonpdh iGstRiUcTaSt,ed SeEps,t at4e8 . Planning Using Form, CPAI, Jul, 66. Over Nexus, SLT, May, 66. Gold, Jeffrey $., Tox Preparation/Service Bureau Ven- Kreuter, Eric A., Why Career Plateaus Are Healthy, CPAI, Eichler, Emanial, So You Thought That You Left Some- Oct, 80. thing for Charity?, ET, Oct, 66. Goldbdoerrsg ,R esKpaorned n toL .t,h ea n1d9 93G aArcty, NMo.v , Du4B5.o ff, Gift from Kreuze, Jerry G., and Sheldon A. Langsam, An Eichler, Emanuel, Don’t Be Trapped by this Trust, ET, Overview of Filing Requirements for Tax-Exempt Or- Apr, 73. Revocable Trusts Can Create An Estate Tax Trap, FT, ganizations, FT, Oct, 62. Eichner, Jeffrey H., The Characteristics and Dangers of Nov, 72. y, Philip L., Michigan Single Business Tox Second-To-Die Life insurance, PFP, Dec, 82. Goldman, Larry, New Rules for Accounting Method Nexus, SLT, Oct, 70. Eliner, Steven, PBGC Final Plan Termination Regulo- Changes, FT, Mar, 58. Kutcher, Howard, Sale of Stock Subject to Sales Tox, tions, EBP, Aug, 66. , Dan L., Record Retention Policies, NV, SLT, Dec, 71. Epps, Ruth W., and Catherine L. Staples, Threshold Apr, 11. Kutcher, Howard, The Use of Statistical Sampling in o Requirements of Circular A-133, AU, Sep, 58. Groham, Lynford E., and Stan Raatz, Collaborative Sales Use Tax Audit, SLT, Mar, 64. Ethridge, Jack R., and James R. Heminway, indus- Computing, Nov, 32. try’s View of the 150-Hour Requirements, CPAI, Mar, Green, Tracey Wilson, and David R. Vruwink, Mu- 67. tual Funds, Variable Annuities, and Direct Ownership, PFP, Mar, 70. Langer, David, New Medigap Policies Provide Heipful Greif, Martin E., Gifts of Stock (Subject to Securities Law Health Care Coverage, PFP, Jan, 74. Restrictions) To Private Foundations, FT, Nov, 64. Langer, David, Social Security Changes for 1993, NV, Fair, Andrew J., Qualified Plans, IRAS, Your Creditors, Jan, 8. and You, PFP, Jan, 71. Langowski, Stephen F., and Deborah A. Koebele, Falconer, Ralph, William Paxton, and David Meet- Current Developments in the Governmental Sector, ing, Controlling Health Care Costs With Wellness Halfon, Robert, Form 1127: Nonresident Employees of AU, Jan, 60. Programs, Feb, 32. NYC, SLT, Aug, 72. Langsam, Sheldon A., and Jerry G. Kreuze, An Farley, Richard J., Post-Mortem Planning—Disclaimers, Hamby, William L., Jr, and Bruce M. Bird, Mortgage Overview of Filing Requirements for Tax-Exempt Or- ET, Oct, 66. Points: Recent IRS Pronouncements, FT, Sep, 62. ganizations, FT, Oct, 62. Fasani, Robert L., and Steven N. Strauss, PFP Part- Harris, Richard W., A ption of Liabilities; Avoidi Lantry, Terry, Supreme Court Allows In-Person Solicita- ner. A Tool for CPA Financial Planners, PFP, Nov, 83. the Traps in IRC Sec. 357, Jan, 32. tions by CPAs, AL, Oct, 772. Fielding, John J., Arm’s-Length Standards in New Jer- Haserot, Phyllis Weiss, Benchmarking: Learning from Larson, Rholan E., Greater Responsibility is Welcomed, sey, SLT, Feb, 66. the Best, CPAM, Oct, 81. NV, Jan, 6. Fineman, Marshall, Contrasting Treatment of Nonresi- Hatfield, G. William, A Financial Planner = Good Com- Leahey, Anne L., Grasping the Fundamentals of SFAS dents of New York State and Connecticut, SLT, Apr, munication Skills, PFP, Jun, 71. 109—Accounting for Income Taxes, AC, Oct, 54. 76. Heiman, Frederick D., Designing Effective Incentive Levin, Mark H., The “Kiddie” Tox and its Effect on the Fineman, Marshall, NYS and NYC Tax on Lease Related Bonus Programs, Feb, 26. New York State Income Tox, SLT, Mar, 66. Payments, SLT, Dec, 70. Heminway, James R., and Jack R. Ethridge, Indus- Levin, Mark H., NYS Franchise Tox and NYC General Fink, Ross L., Geanie W. Margavio, and Thomas try’s View of the 150-Hour Requirements, CPAI, Mar, Corporation Tax, SLT, May, 66. M. Margavio, Quality Improvement Technology Us- 67. Levy, Gregory M., and Joseph V. Del Raso, Secu- ing the Taguchi Method, CPAI, Dec, 72. Holder, William W., Special Committee on Financial rities Investment Partnerships, Sep, 32. Fischer, Michael J., and John P. McAllister, Enhanc- Reporting: Interim Report, AC, Sep, 56. Lin, P. Paul, L. Murphy Smith, and Jeffrey R. ing Audit Efficiency with New Technologies, AU, Nov, Holt, Michael A., Trader or An investor?, PFP, Dec, 80. Miller, Multimedia: A New Technology for the CPA, 58. Horowitz, Barry, Toxability of Pension and Retirement Nov, 26. Flagg, James C., Jeffrey 2. Miller, and L. Murphy Benefits, SLT, Oct, 70. Lipkind, William D., and Elizabeth Gasser, Protect- Smith, SAS 55 and the Small Business Engagement, Howard, Barbora J., and Sharon E. Bossung, ing Assets From Creditors, Sep, 18. Jan, 48. Comprehensive Gross Cash Flow Preparation: A Lippitt, Jeffrey W., and Nicholas J. Mastracchio, , Stuart F., Common Sense Guide to Cost Spreadsheet Illustration, CPAC, Oct, 86. Jr., The Value of CPA Firms, Firm Multiples, and Control and Greater Corporate Profits, CPAI, Apr, 78. Howitt, idelle A., Valuing Closely Heid Stock, Sep, 44. Owner Compensation, May, 26. DECEMBER 1993 / THE CPA JOURNAL Lipshie, Norman W., The Case Against Non-CPA Own- Moore, Walter B., Sec. 530 Relief Under Independent Ray, David, John E. McEidowney, and Thomas I. ers in CPA Firms, Aug, 43. Contractor Arrangements, FT, Nov, 68. Barton, Look Out for Cletus William, Dec, 44. Litvack, Rose, New York Taxpayers Prove Florida Domi- Moraies, John R., Spreadsheet Macro Menu, CPAC, Jul, Read, William J., and K. Raghunandan, Consulting cile, SLT, Mar, 65. 70. Services and CPA Firms, AU, Feb, 55. Lowe, D. Jordan, and Kurt Pany, Expectations of the Morris, Ed, Asbestos Removal Costs Must Be Capitalized, Remmele, David, and Peter Barton, Pension Distri- Audit Function, AU, Aug, 58. Thanks to Indopco, NV, Mar, 18. butions In Divorce Taxed to Employee, NV, Nov, 9. Lubin, Mark L., C< q es of Inter | Restruc- Morris, Ed, Capitalization of Envir ta! Cleanup Rich, Bruce A., and Brian L. Schorr, A New Form of turing, IT, Apr, 82. Costs, NV, Sep, 12. Partnership: The Registered Limited Liability Partner- Luna, William A., 111, Corporate Partners and the NYC Morris, Ed, Supreme Court Allows Amortization of Sub- ship, CPAM, Aug, 73. Unincorporated Business Tax, SLT, Jul, 65. scriber Lists in Newark Morning Ledger, NV, Jun, 15. Rogoff, Paul, Selecting Accounting Software for Non- profit Organizations, Nov, 18. Rolston, Robert J., Tax Planning for Non-Immigrant U.S. Nast, Wayne, Quality Review—What's New, May, 16. Taxpayers, IT, Apr, 81. Maccarrone, Eugene T., Using the Expectation Gap to Neuwirth, Peter, Kwang-Hyun Chung, and Ru- Rosen, Robert C., and Jeffrey B. Tevis, An Accoun- Close the Legal Gap, NV, Mor, 10. dolph Jacob, Chonges in Actuarial Assumptions/ tant’s Guide to the SEC’s New Insider Trading Regu- Manche, Kenneth, New Jersey Alters Nonresident In- Plan Designs after FASB 106, AC, Jun, 56. lations, AL, Feb, 67. come Tax Calculation, SLT, Dec, 70. Novak, Shawn, and Mark B. Persellin, State Individ- Roth, Philip L., and Jeffrey J. McMillan, A New Way Mandel, Gary B., The Ability to Reconsolidate After ual Income Taxes: Basic Concepts and Planning Con- to Conduct Accounting Interviews: The Behavior De- Disaffiliation, FT, Jan, 61 siderations, Sep, 36. scription Interview, CPAM, Dec, 76. Mandel, George, The 50% Excise Tax on Qualified Plan Rothschild, Gideon, Are You Really Protected?, ET, Apr, 73. Reversions, EBP, Feb, 63. Mande!, George, The 50% Excise Tax on Qualified Plan Rothstein, Jack, and Dan Vira, Michigan Refund Op- Reversions, EBP, May, 60. O'Malley, Shaun F., Toward a Better Understanding of portunity Based On Improper Throwback, SLT, Nov, Mano, Ronald M., Kevin H. McBeth, and E. DeVon the Expectation Group, NV, Feb, 6. 76. Deppe, Beyond Deduction and Deferral: The Down- Observations by a Panel of Bank Regulators, Rottenstreich, Zvi, A Taxpayer Opportunity: Gallen- MarcusCisud,se t ooDmfa evIriR-AdBs,a, sSeDduec p,r Ien4mt8ea.n gCiobulret ARssueltess, onP FPD,e pOrcetc,i a8t4i.o n of OliveB4r0a,.n kJ oRseegpulha toRr.,s SDalies cuosfs PaArut diotfo ra PPaesrsfiovrem aAnccteiv.i ty,M aFrT,, RottesRntesemitnar ievni. dceUh.r,S . ,T rZPuvsFiiP,,, EOUTcs,te , A u8og4f,. I6R2A. to Fund a Charitable MarcuMse,m beDrasv,i d,P FPT,r aOncstf,e r8r5i.n g Corporate Shares to Family OsofsMkary,, 57L.i sa, Bonkrupt Corporate Taxpayers May Ob- RouseM,a r,R o5b4.e rt W., The Five Assertions—A Revisit, AU, Margavio, Geanie W., Thomas M. Margavio, and tain Relief from the IRS, FT, Apr, 68. Rouse, Robert W., Bill Chadick, and John Surma, Ross L. Fink, Quality Improvement Technology Us- Perspectives on Environmental Accounting, Jan, 18. ing the Taguchi Method, CPAI, Dec, 72. Rozell, Mark 1., IRC Sec.382 Limitation—Determining Margavio, Thomas M., Geanie W. Margavio, and Pany, Kurt, and D. Jordan Lowe, Expectations of the Value of the Old Loss Corporation, FT, Feb, 59. Ross L. Fink, Quality Improvement Technology Us- Audit Function, AU, Aug, 58. Rubin, Steven, Accounting Trends: A Short Quiz, AC, ing the Taguchi Method, CPAI, Dec, 72. Paxton, William, David and Ralph Fal- May, 50. Ruhl, Jack M., Providing Advisory Services to Funeral Mason, Eli, Potted Palms?, NV, Sep, 10. coner, Controlling Health Care Costs With Wellness Mastracchio, Nicholas J., Jr., and Jeffrey W. Lip- Programs, Feb, 32. Directors, Mar, 36. pitt, The Value of CPA Firms, Firm Multiples, and Pelfrey, Sandra, SFAS No. 117 and Its Impact on Not- Owner Compensation, May, 26. for-Profit Colleges and Universities, AC, Nov, 54. Maydew, Gary L., Deducting Travel Expenses, Aug, 18. , Charles J., A Professional Manager's View of Sager, Clayton, and Peter Barton, District Court Maydew, Gary L., Bad Debt Deductions, Apr, 28. the Art of Management, CPAI, Jan, 69. Allows Exclusion for $2.5 Million in Punitive Damages, Mayerhoff, Gerald |., and Marshall Pineman, New Penilla, Jess, and Alan Preis, Californic Agrees to NV, Apr, 11. York State Tax Update, SLT, Mar, 66. Negotiate Tax Disputes, SLT, Mar, 64. Sager, Clayton, and Peter Barton, U.S. Supreme McAllister, John P., Stock Options Are Compensation, Persellin, Mark B., and Shawn Novak, State Individ- Court Limits Home-Office Deduction, Apr, 16. NV, Jan, 10. val Income Taxes: Basic Concepts and Planning Con- Saslaw, Joseph S., Qualified Terminable Interest Prop- McAllister, John P., To Sign or Not to Sign, LTE, Apr, 92. siderations, Sep, 36. erty (QTIP) Bewore Dangerous Trust Wording, &T, McAllister, John P., and Michael J. Fischer, Enhanc- Persoff, Ilene Leopold, Tox Filing Implications of Di- Feb, 60. ing Audit Efficiency with New Technologies, AU, Nov, vorce, Jul, 26. Saslaw, Joseph S.., Sirmult Deaths: Testator’s Will 58. Peters, Robert S., and Robert D. Brink, Connecticut vs State Law, ET, Feb, 60. McBeth, Kevin H., Ronald M. Mano, and E. DeVon Initiates Manufacturing Recovery Act, SLT, Feb, 65. Sauter, Douglas P., The New GAAP Hierarchy: Impor- Deppe, Beyond Deduction and Deferral: The Down- Pineman, Marshall, and Gerald |. Mayerhoff, New tant Changes Affecting Audits, Reviews, and Compi- side of IRAs, Dec, 48. York State Tax Update, SLT, Mar, 66. lations, Jan, 52. McEidowney, John E., Thomas |. Barton, and Platau, Steven M., Bruce M. Bird, and Warren A. Schachter, Alan A., Lawrence J. Zweifach, and David Ray, Look Out for Cletus William, Dec, 44. Beatty, Excluding Utility Rebates from Gross Income, Judson K. Vickers, The Investigative Accountant McLoughlin, Michael W., New York State Changes FT, Mar, 56. and Confidentiality in A Criminal Tax Fraud Investiga- Treatment of Subpart F Income, SLT, Apr, 76. Ponemon, Lawrence A., and K. Raghunandan, tion, Mar, 44. McMillan, Jeffrey J., and Philip L. Roth, A New Way Accounting for Investments in Debt and Equity Securi- Schector, David, and George Zuber, Avoiding or to Conduct Accounting Interviews: The Behavior De- ties, Aug, 34. Resolving Purchase-Price Disputes, Mar, 28. scription Interview, CPAM, Dec, 76. Preis, Alan, and Jess Penilla, California Agrees to Schiavo, Joseph G., Ill, and Susan L. Freshour, McNamee, Dionne Driscoll, Accounting for In-Sub- Negotiate Tax Disputes, SLT, Mar, 64. Accounting for Losses on Subleases, AC, May, 52. stance Foreclosures, AC, Jan, 56. Prentis, Peter D., Interest Sensitive Securities and the Schier, Lewis, and William J. Coffey, Corporate Bor- Mechanick, Glenn B., Differences Between a 401(K) 1993 Tax Law, PFP, Dec, 80. rowing Choices in the ‘90s, CPAI, Sep, 68. Plan and a SEP, EBP, May, 60. Pustorino, Anthony, Non-CPA Owners of CPA Firms, Schnee, Edward J., and Hughlene A. Burton, insol- Meeting, David, William Paxton, and Ralph Fal- NV, Sep, 9. vency: An Evolving Definition?, Dec, 30. coner, Controlling Health Care Costs With Wellness Schnee, Edward J., and Ronald L. Taylor, The Prob- Programs, Feb, 32. lem of SCIN, FT, Apr, 66. Meyers, Andrew R., Trustee Commissions, ET, Nov, 70. Schorr, Brian L., and Bruce A. Rich, A New Form of Quaye-Mensah, Nii, World Congress of Accountants— Meyers, Andrew R.. Valuction Tables, ET, Dec, 69. Partnership: The Registered Limited Liability Partner- The African Perspective, NV, Oct, 10. Mildner, Mark E., and Philip Wolitzer, Review of ship, CPAM, Aug, 73. Partnership Agreements and Tox Returns, FT, Dec, 64. Schuetze, Walter P., Reporting by Independent Auditors Miller, Jeffrey R., James C. Flagg, and L. Murphy on Internal Controls, Oct, 40. Smith, SAS 55 and the Small Business Engagement, Raatz, Stan, and Lynford E. Graham, Collaborative Schwartz, Andrew E., and Estelina Dallett, Procras- Jan, 48. Computing, Nov, 32. tinate, CPAM, Apr, 83. Miller, Jeffrey R., L. Murphy Smith, and P. Paul Raghunanden, K., and Lawrence A. Ponemon, Schwartz, Jeffrey, Avoiding the Treasury Stigma of a Lin, Multimedia: A New Technology for the CPA, Accounting for Investments in Debt and Equity Securi- Hobby, PFP, May, 72. Nov, 26. ties, Aug, 34. Secemski, Kenneth, More Planning for the Elderly, PFP, Minglegreen, Mark S., Software Programs to Make a Raghunandan, K., and William J. Read, Consulting Apr, 88. CPA's Life Easier, Nov, 38. Services and CPA Firms, AU, Feb, 55. Secemski, Kenneth G., Planning for the Elderly—Con- Mintz, Steven M., Disclosure Guidelines for CPAs Who Raho, Peter N., Tox Refunds Ignored!, NV, Apr, 14. cepts and Definitions, PFP, Feb, 73. Accept Commissions in Nonattest Engagements, PFP, Raho, Peter N., The Toxation of Foreign Capital Gains— Segal, Mark A., and Bruce M. Bird, Working with the Sep, 74 The Disappearing Loss, FT, Jul, 60. Kiddie Tox, Jul, 36. DECEMBER 1993 / THE CPA JOURNAL Siffinger, Don, Sign Language, LTE, Apr, 92. Tevis, Jeffrey B., and Robert C. Rosen, An Accoun- Weatherwax, Roy, and Peter Barton, Tax Court Simons, Kathleen, and Larry Witner, Tax Aspects of tant’s Guide to the SEC’s New Insider Trading Regu- Allows Annual Gift Exclusion, NV, Sep, 16. Limited Liability Companies, Aug, 22. lations, AL, Feb, 67. WeatRohy, eand rPetewr Baartoxn, T,ox C ourt Smith, Jack L., Pensions and Other Postretirement Bene- Thomas, Paula B., and Daryl V. Burckel, Consider- Denies Exclusion for Interest on Personal Injury Dam- fits: Accounting Similarities and Differences, Apr, 52. _ for Employee Stock Compensation, AC, Aug, ages, NV, Aug, 65. Smith, L. Murphy, and Dana Forgione, Memory Weinstein, Stephen, A “Retreat”—A Way to Advance, Management in PCs: The Eighteen Most Misunder- Thompson, James H., and Kenneth J. Fowler, Apr, 22. stood Acronyms, CPAC, Sep, 80. titative Guideli Guidance Based on Profes- Weiss, Judith Feliner, and Reva B. Steinberg, Dis- Smith, L. , James C. Flagg, and Jeffrey R. od Pronouncements, AC, Mar, 48. closures of Risks, Uncertainties and Financial Flexibil- Miller, SAS 55 and the Small Business Engagement, Toolson, Richard B., Community Property Step-Up in ity—Solid Ground or Quicksand?, Jun, 26. Jan, 48. Basis, May, 34. Weiss, Susan E., FASB Issue~ Statements on Not-for- Smith, L. Murphy, P. Paul Lin, and Jeffrey R. Trubnick, Michael, Insurance Cost Containment and Profit Issues, Jul, 40. Miller, Multimedia: A New Technology for the CPA, Control, CPAI, Aug, 69. Weissman, Ira, Cost and Operational Considerations in Nov, 26. Tucker, James J., Ill, and Thomas M. Brinker, Jr., Assessing Alternative Computer Options, CPAI, Feb, Smith, Michael F., Spousal Jointly Owned Property: A The Decision to Litigate: A Choice of Forum, Feb, 42. 69. New Step-Up in Basis, ET, Aug, 63. Wertheim, Richard, Sates Enact Withholding for Non- Spencer, Martin, More Scrutiny of S Corporation Distri- resident Shareholders of S Corporations, SLT, Apr, 76. butions, LTE, Apr, 92. Willens, Robert, Amortization of Intangibles: Is a Merg- Staples, Catherine L., and Ruth W. Epps, Threshoid Unger, Joseph, Investment Income of Multistate Corpo- ers and Acquisitions Boom Imminent?, Nov, 46. Requirements of Circular A-133, AU, Sep, 58. rations, SLT, Jun, 66. Williams, Walton A., A Local Practitioner's View of the Steinberg, Reva B., and Judith Feliner Weiss, Dis- Unger, Joseph, Quolified Domestic Relations Order— World Congress of Accountants, NV, Jan, 7. closures of Risks, Uncertainties and Financial Flexibil- Tax Implications, EBP, Feb, 62. Winsten, Irwin, Manzanita, CPAC, Mar, 73. ity—Solid Ground or Quicksand?, Jun, 26. Unger, Joseph, Spousal Waiver of Pension Benefits Held Witner, Larry, and Kathleen Simons, Tox Aspects of Steinberg, Richard M., and Frank J. Tanki, /nterna/ Ineffective, EBP, Feb, 63. Limited Liability Companies, Aug, 22. Control—Iintegrated Framework: A Landmark Study, Wolitzer, Philip, and Mark E. Mildner, Review of Jun, 16. v Partnership Agreements and Tax Returns, FT, Dec, 64. Strauss, Steven N., and Robert L. Fasani, PFP Part- Wolosky, Gabe, Estate Tax Apportioned to Lifetime ner: A Tool for CPA Financial Planners, PFP, Nov, 83. Valenti, Steven P., Criteria for Evaluating 1993 Tax Act Trust, ET, Feb, 61. Strawser, Joyce, Accounting for Stock-Based Compen- Planning Software, Nov, 44. Wolosky, Gabe M., Cancellation of Promissory Note of sation: The FASB’s Proposal, Oct, 44. Verschoor, Curtis C., The New PFP Pronouncement, PFP, Insolvent Debtor, ET, Nov, 70. Streer, Paul J., Choosing the Right Property to Gift, Sep, Jul, 68. 26. Vickers, Judson K., Alan A. Schachter, and Y Tax Legislation Enacted, Lawrence J. Zweifach, The Investigative Accoun- Young, James C., and Steven C. Dilley, Non-Liqui- SLT, Nov, 74. tant and Confidentiality in A Criminal Tax Fraud in- dating S Corporation Distributions, Jun, 48. Sullivan, Jerry D., “in the Public Interest”—A Progress vestigation, Mar, 44. Report, Dec, 18. Vira, Dan, and Jack Rothstein, Michigan Refund Op- Surma, John, Bill Chadick, and Robert W. Rouse, portunity Based On Improper Throwback, SLT, Nov, Perspectives on Environmental Accounting, Jan, 18. 76. Zaletel, Richard, |s a Leased Showraom Now Consid- Vruwink, David R., and Tracey Wilson Green, Mu- ered an Ancillary Solicitation Activity?, SLT, Aug, 68. T tual Funds, Variable Annuities, and Direct Ownership, ‘eman, Michelle M., and Jeffrey G. PFP, Mar, 70. “- Care In an Era of Managed Competition, CPAI, Tager, Cheryl B., The Crummey Power Revisited, ET, Nov, 82. Aug, 62. Zerah, Richard S., Private Annuities and Self-Canceling Tager, Cheryl B., New Ruling Examines Predeceased Installment Notes, ET, Dec, 66. Child Exclusion, ET, Jul, 62. Walley, Edwin N., Successful Interviewing Techniques, Zicherman, Bernard, Dependency Exemption for Adu!t Takées, Joseph, Attestation E ts On Internal CPAM, Sep, 70. Child, FT, Nov, 68. Control Structure Over Financial | Reporting, Aug, 48. Warner, Paul D., Tax Services and Tax Forms on CD- Zigman, David B., Richard Genetuili, and Cesar Tanki, Frank J., and Richard M. Steinberg, /nterna/ ROM, Nov, 48. Bencosme, New York's Combined Return Possibili- Control—integrated Framework: A Landmark Study, Warner, Paul D., What's New, CPAC, Feb, 75. ties, SLT, Jan, 66. Jun, 16. Warner, Paul D., What's New, CPAC, May, 76. Zuber, , and David Schector, Avoiding or Taylor, Ronald L., and Edward J. Schnee, The Prob- Warner, Paul D., What's New, CPAC, Jun, 72. Resolving Purchase-Price Disputes, Mar, 28. lem of SCIN, FT, Apr, 66. Warner, Paul D., What's New, CPAC, Aug, 75. Zuckerman, Alan H., Avoiding Unintentionai incrimina- Tearney, Michael G., and Jeannie D. Johnsor, Warner, Paul D., What's New, CPAC, Sep, 80. tion, FT, Nov, 64. Goodwill—An Eternal Controversy, AC, Apr, 58. Warner, Paul D., Product Reviews, CPAC, Apr, 89. Zweifach, Lawrence J., Alan A. Schachter, and Terens, Neil V., and Dominic DeFalco, Te-Year Weatherwax, Roy, and Peter Barton, Substantiation Judson K. Vickers, The Investigative Accountant Averaging Allowed Only if Elected for All Lisiribu- Requirements for Noncash Charitable Contributions, and Confidentiality in A Criminal Tax Fraud Investiga- tions, EBP, Feb, 62. NV, Jul, 63. tion, Mar, 44. FEATURE ARTICLES Accounting for Investments in Debt and Equity Securities, by Beyond Deduction and Deferral: The Downside of IRAs, by Criteria for Evaluating 1993 Tax Act Planning Software, by Lawrence A. Pi , K. Ragh dan, Aug, 34. Kevin H. McBeth, Ronald M. Mano, and E. DeVon Steven P. Valenti, Nov, 44. Accounting for Stock-Based Compensation: The FASB’s Deppe, Dec, 48. Proposal, by Joyce Strawser, Oct, 44. Decision to Litigate: A Choice of Forum, The, by Thomas M. AICPA Accounting Standards Executive Committee, The, An Call for Leadership, A, An Interview with Comptroller Gen- CIrnateirgv,i eJwr .,w iAtphr ,C h4a4.i rman Norman Strauss, by James L. Case erAagla iCnhsatr leNs onA.- CBPoAws heOrw,n ebrys Jamine s CPL.A CraFiirgm,s ,J r.,T hJeul,, 1b6y. DDeesdiugcBntriiinnnggk erET,fr faeJvcret.l,i vaeE nxdIp necJnesanetmisev,se bJBy.o nTGuuascr kyePr r,oL .g IrMllaa,m yFsed,be ,w b,y4 2 .FA ruegd,e ri1c8k. Amortization of Intangibles: Is a Mergers and Acquisitions Norman W. Lipshie, Aug, 43. Boom Imminent?, by Robert Willens, Nov, 46. Case J.F oCra pNelolni-, CPAuAg , Ow42n.e rs in CPA Firms, The, by Andrew DiscloDs.u rHeesi moafn ,R isFkesb,, U2n6c.e rtainties and Financial Flexibili- Assumption of Liabilities; Avoiding the Traps in IRC Sec. Choosing the Right Property to Gift, by Paul J. Streer, Sep, ty—Solid Ground or Quicksand?, by Judith Fellner 357, by Richard W. Harris, Jan, 32. 26. Weiss, Reva B. Steinberg, Jun, 26. Attestation Engagements On Internal Control Structure Collaborative Computing, by Lynford E. Graham: and Stan AAtvtoeisdtOiantvigeo rn o rF SitRnaeansnodcliaavrlid nsg R eNpPoourrwtc ihnaNgsu,em -bbPeryri Jceoed s,e DpihAs upguTt,ae ksa5,c3 .s b,y AGuego,r g48e. CommuRsnoania,tt zy,M aPyNro,ov p,3e 4r.3t 2y. Step-Up in Basis, by Richard B. Tool- EstateM aPrl,a n3n2i.n g for S Shareholders, by Laurence Keiser, Zuber, and David Schector, Mar, 28. Controlling Health Care Costs With Wellness Programs, by William Paxton, David Meeting, and Ralph Falconer, FASB Issues Statements on Not-for-Profit Issues, by Susan E. Bad Debt Deductions, by Gary L. Maydew, Apr, 28. Feb, 32. Weiss, Jul, 40. Bank Regulators Discuss Auditor Performance, by Obser- Courts in Two States Reaffirm the Requirement of Privity for Final S Corporation Single-Class-of-Stock Regulations, vations by a Panel of Bank Regulators., Mar, 40. Accountants’ Liability, by Barry S. Augenbraun, Jul, 44. The, by Charles A. Barragato, May, 46. DECEMBER 1993 / THE CPA JOURNAL

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