The Statement: May / June 2005

Protecting life insurance from estate taxes: Broadly defined, life insurance is a policy purchased on the life of an individual that, upon the death of that individual, will pay a monetary benefit to a designated beneficiary.
Section 199 production activities deduction: What does it mean for your organization?
Valuing an e-business: For many of us who lost money on the fleeting promise of online business success, the measure of long-term success is still something of which we are skeptical.
Voices carry: Twelve CPAs strengthened the profession on March 17, 2005.
Succession planning: Internal and external: You have devoted years to building a practice. By creating a realistic business plan, you can maximize the value of this asset and establish a succession plan that works for you, your successor, clients and staff.
SAS 99: Lessons learned from a year focusing on fraud: In 2004, practitioners for the first time conducted audits under SAS 99. There has been, to say the least, some difficulty.
Maryland legislators OK mandatory peer review, 'authority to practice': Chalk up another pair of victories for Maryland CPAs.