The Statement
The Statement

The Statement: March / April 2004

 

The robbing of the elderly, part 2: Action plan
Here's what to do if you suspect fraud against the elderly.
529 plans or education savings accounts: Which is best for your clients?
There are a variety of enhancements to education savings plans that, depending upon your client's situation, can produce a significant impact on not only saving for college, but also on saving for elementary and secondary school expenses.
Cramming on keyboards
The CPA exam, with its colorful history and quaint remember-whens, has received a futuristic facelift.
Profession flexes its political muscle at CPA Day 2004
With more than 2,000 doctors chanting and cheering in front of the State House, Maryland's CPAs had to work a bit harder to make their voices heard during the 2004 edition of CPA Day in Annapolis. Even so, their message came through loud and clear.
A new way to approach security
Since that tragic day on Sept. 11, 2001, much has changed about the way we think about security.
SOX: 'An appropriate response'
It has its flaws, to be sure, and there are still as many questions as answers. But the Sarbanes-Oxley Act is doing what it was intended to do.
Intermediate sanctions
Prior to the enactment of Internal Revenue Code (IRC) Section 4958, the IRS had only one choice when it found a tax-exempt organization engaging in transactions with disqualified persons it felt were an "excess benefit."
Tax shelters: Traps for the unwary
What is a tax shelter? It is possible you are participating in one and don't even know it.