Index Index to volume 193 and 194 January 2002 to December 2002 Beasley, Mark S.; Montgomery, Daniel D.; Subject Headings in the Index Menelaides, Susan L.; Palmrose, Zoe-Vonna Auditors’ New Procedures for Detecting Assurance Services Albrecht, Conan C.; Albrecht, W. Steve Fraud. May, p. 63 Auditing Root Out Financial Deception. April, Beaulieu, Philip R. Auditor Independen Business and Industry Albrecht, W. Steve; Albrecht, Conan C. Research Summary 23: Reputation Does Mat Business Bookshelf Root Out Financial De epuon April, ter. January, p 8) Business Valuation Alexander, Neil Benson, Rob Career Devel pment Life Insurance Compliance Rules. (Insurance Profession’s Integrity at Stake Letters Checklist Issues) January, p. 93 July, p. 11 Consulting The Full-Service CPA. (Insurance Issues Corporate Governance March p 74 Bernstein, Phyllis J. Disaster Planning Perfect Together: Insurance and Accounting A Primer on Exchange-Traded Funds Education Records. (Insurance Issues) April, p. 97 Pp WwW Employee Benefits Long- Term-Care Insurance. (Insurance The Hedge Fund Mystique. May Estate Planning May, p. 112 Financia! Reporting Signs an Insurance Practice Is Failing. (Insur Blair, Ronald J. For the Practicing Auditor ince Issues) June, p. 97 Education Expense Deduction Disclosing Insurance Commussions. (insuranc ployed” Taxpayer May B« GFernaeudr al Interest Issues) (A correction for the March Insur Tax Briet) July, p. 69 ince Issues column appears in Septembe Human Resot 102.) September, p. 100 Bordelon, Paul L. In My Opinion How to Respond to Policy anges. (Insur Targeting Spreadsheet Data. June Inside AICPA ince Issues) November Insurance Issues Bowers, Eric G. Internal Audit Allenberg, Howard B. KPIs + CPAs Help. (Letters Investment Planning lakes Exceptitoon News 1 Legal Issues April, p Letters Briggs, Kayla Litigation Service Anderson, Sherry; Wolfe, Joseph Competencies—The Differential! Management Accounting A Perspective on Audit Malpractice Claims D 1y Marketing September, p. 59 Broomer, SamuelT . Not-for-Profit Organization AronowitzJ,a y Revisiting Hedge Funds. (I Ofhcial Literature Relief for Those Who Don't Ne p. I4 Official Releases February, p. 13 Partner Compensatior Brotherton, Phaedra Personal Financial Planning Atkinson, Andrew M. Teaming Up tor the Bottom Lu Practice Development Missingth e Points. (Letters) January, p. 11 Study) January, p. 43 Practice Management Professional Ethics Balhoff, William E.; Manthey, Robert Brotherton, Phaedra; Hayes, Michael Protessional Iss Pass the Baton Without Missing a Beat Meyners Mines Its Talent. September, p. 4 Public Company Audits March, p. 43 Reviews Bryant, Jeffrey J.; Foran, Nancy J. Risk Man Banham, Russ Che Home Sale Gain Exclusion. October Sottware Surviving Soaring lr Costs. May I p. 55 Succession Planning Barry, Colleen T.; Chesser, Delton L.; Harrison, Bryant, Stephanie M.; Martinez, Michele Tax (includes Corporate Tax Walter T. Jr. Push-Button Spreadsheets. September, p. 35 lechnology 4 Financially Secure Future. December, p. 53 Technology Workshop Burgess, Deanna Oxender Work/Life Issues Baurmash, Sidney S. Graphical Sleight of Hand. February, p. 45 Worth Repeating Sees Profession as Sc Ipegoat Letters) Decem JOURNAL ef ACCOUNTANCY Burnett, Sharon; Smith, Darlene Pulliam Dunbar, Linda; Goldfarb, Stephen Friske, Karyn Bybee; Smith, Darlene Pulliam Effeofc Btui lt-in Gain on Value of Closely Meet the Press July, P 39 Contingent Attorney Fee Is Income to Client tock. (Tax Case) January, p. 78 Tax Case February, p. 64 orted lips und FICA Tax Case) Octo Dunn, Robert L.; Harry, Everett P. Some Severance Not Subject to Employment ry} Modeling and Discounting Future Damage Taxes Tax Case August, p. 68 empt Bonds for Religious Institution January, p. 49 S Corporation Conversion Doesn't Trigger n't Violate ¢ onstitutior [ax Case) De Lifo Recapture Tax Case September, DeT > Earles, Melanie James; Maples, Larry p. 88 Employment Benefits and Divorce February, Callahan, Theo p. 40 Gabbin, Alexander L. Block That Spreadsheet Error. August, p. 59 The Timing of Section 1033 Elections Sep The Crisis in Accounting Education. April, tember, p. 91 Pp 8] Camara, Omar CPE Must Address Reporting. (Letters) De Edelman, Steven Gacho, Norberto; Fesler, R. Dan 2: mber,p . [5 Enron Affects All CPAs Letters) August, IRS Recharacterizes Distributions as Wages p. 13 Tax Case) June, p. 83 Carr, Rebecca; Quinn, Tina Tax Relief for Terr yrism Victims. (Tax Brief Evangelista, David Gacho, Norberte; Fesler, R. Dan; Maples, Larry April, p. 88 Finding the Best and Brightest—One Firm's Tax “Tips.” (Tax Focus) February, p. 68 Experience. September, p. 75 Carroll, Brian Gamal, Irv When the SEC Knocks Farina, Francis J. Make Strategic Relationships a Success. Sep Sees ( Yveremphasis on Credentials Letters tember, Pp 53 Castellano, James G. July, p. 12, ) Let’s Play to Our Strength. February, p. 5 > George, Nashwa; Killmer, Kimberly A. Restoring Public Confidence. April, p. 3 Feldman, Elliott R.; Gerber, Joseph A. Show-and-Tell in Real Time. February, p. 57 Is Your Business Prepared for the Worst? April, Castellano, James G.; Melancon, Barry C. Pp 61 Gerber, Joseph A.; Feldman, Elliott R. Special Bulletin: To the Memberso f the Is Your Business Prepared for the Worst? April, AICPA. March, p. 15 Fesler, R. Dan; Gacho, Norberto p 61 IRS Recharacterizes Distributions as Wages Chase, Bruce W.; Henderson, Dale A.; Woodson, (Tax Case) June, p. 83 Gerding, Rosalie J. Benjamin M. On Accountability, Rules and Integrity. (Let Pertormancs Measures for NPQOs. January, Fesiler, R. Dan; Maples, Larry; Gacho, Norberto ters) June, p. 11 p. 63 [ax “Tips.” (Tax Focus) February, p. 68 Getch, Bill Chesser, Delton L.; Harrison, Walter T. Jr.; Barry, Fiore, Nicholas Kudos for Article. (Letters) October, P 13 Colleen T. Income Tax Consequences of Certain Gift 4 Financially Secure Future. December Pp 53 Iransactions. (From The Tax Adviser) Janu Girard, Bryan ary, p. 50 Tax Reform Alters ESOP Landscape. June, Chewning, Eugene G. Jr.; Swanger, Susan L. Guiding Principles of Good Tax Policy. (Fron Pp 5 Research Summary 24: When the External Che Tax Adviser) February, p. 70 Auditor Also Performs the Internal Audit Che Research and Experimentation Credit Glandon, Terryann January, p. 88 From The Tax Adviser) March, p. 70 Run Your Business on the Web. October, p. 49 U.S. Income Taxation of Foreign Nationals Cochran, Kenneth L. From The Tax Adviser) April, p. 92 Glick, Sally rong Choi ot Words Le tters) SeptembeI r U.S. Export Rules in Question. (From Thx Words to the Wise Varketinge Committee. Oc 14 Tax Adviser) May p. 95 tober, p 61 Online Sales to EU Consumers May B Crowe, Michael F. Taxed From The Tax Adviser June p HO Goldfarb, Stephen; Dunbar, Linda emote Accessibility Revisited Letters) Ox Uhe Industry Issue Resolution Program. (From Meet the Press. July, p. 97 The Tax Adviser) July, p. 74 Determining the Form of Doing Business in Goldman, Steven L. Culligan, Michael; Scutellaro, Joseph F.; Canada From The Tax Adviser) August Today’s Business: Think Value, Not Dollars Szargowicz, Lisa Pp 7) August, p. 55 Ics Time to E-File Fischbach, Gretchen; Whittington, Ray Golen, Steven; Lynch, David Deines, Dan Che New Audit Documentation Require Got the Picture? May, p. 83 Education Innov September, p. 69 ments. April, p. 53 Goria, Ellen T.; Yaffe, Edie Dietrich, Mark 0. Flesher, Tonya K.; Quinn, Tina Steward Test Your Knowledge of Professional Ethics More About CAPM and WAC( Letters A Weapon From the Past. July, p. 65 October, p. 110 May Pp | Foran, Nancy J.; Bryant, Jeffrey J. Graham, Ira E. Donohue, James; Vallario, Cynthia Waller The Home Sale Gain Exclusion. October Who Would Review? June, p. 11 A New Scorec rd for Intellectual Property p. 85 April, p. 75 Gray, Carol Frank, Dan Don't Get Mad, Get Organized. June, p. 45 Doucet, Thomas A.; Miller, Susan W. When Foxes Guard the Hen House Letters Get the Right Balance. July, p. 49 August, p. 13 Gregory, Edward; Myers, Roslyn Help Clients Take Measure. June, P 53 Haberman, Louise Dratier Johnston, RandolphP . Lewison, John Computerized Exam the Major Topic at Remote—But Connected March, p. 63 From Fired to Hired. June NASBA Meeting. (Spex ial Report January, to Upgrade. Dece mber, p x0 p. 22 Lindow, Paul E.; wy Jill D. Jones, Lucian C.; Ivancevich, Susan; Keaveney, Beyond Traditional Audit Hannah, Rob; Raitz, Ronald L. Thomas p. 28 IRS I xpands Re plac ement Property in 1031 Don't Run the Exchanges. (Tax Brief) July,r Louderback, Tom Jones, Roberta Ann Stand Tall for Independet Harrington, Cynthia Spotlight on Midlevel ERP Software. } ber, p Mutual Fund Strategies. August, p. 2 — Amy K. Luecke, Randall W.; Meeting, David T. Harrison, Walter T. Jr.; Chesser, Delton L.; Barry, g Ahead! October Asset Impairment and Disposal. Mat Colleen T. A Financially Secure Future. December, p. 53 Keaveney, Thomas; Jones, Lucian C.; Ivancevich, Luehifing, Michael S.; Vallario, Cynthia Waller; Susan Phillips, Thomas J. Jr. Harry, Everett P.; Dunn, Robert L. Don't Run the Risk. December, p. 47 Hazy Reporting Au rust, p|. 4 Modeling and Discounting Future Damages January, p. 49 Kessler, Stuart Lynch, David; Golen, Steven Succession Planning Coverage a Hit. (Letters Got the Picture? May, p. 83 Hayes, David C.; Hunton, James E. June, Pp 1i1l Put a Database to Work. January, p. 69 Lynch, Michael Kilimer, Kimberly A.; George, Nashwa Line Items. July, p Hayes, Michael Show-and-Tell in Real Time. February, p. 57 Line Items. August, p. 66 Pay for Performance June, p. 224 Kinahan, Michael Mackler, Erin P.; Matherne, J. Louis Hayes, Michael; Brotherton, Phaedra A Reader’s Thumbs-Up Letters April, p. 11 Privacy Framework Helps CPAs | Meyners Mines Its Talent. September, p. 47 sumers. August, p. 79 Knell, Keith R. Hayes, Michael; Zunitch, Victoria M. Don't Invest for Clients—Plan for Them Manning, Jonah N. Che Business of Bankruptcy. February, p. 35 uary, p. 32 In Support of CPAs. (Letters) Jul Henderson, Dale A.; Chase, Bruce W.; Woodson, Knight, Lee G.; Knight, Ray A. Manthey, Robert; — William E. Benjamin M. Preserving the Family Legac Jarch, p. 34 Pass the Baton Witho Missing a Beat Performance Measures for NPOs. January, p. 63 March, p. 43 — aeA ss te Lee - Hiner, Ronald R.; Smith, Darlene Pulliam eservil e Family Leg March, p. 34 Maples, Larry; Earies, Melanie James L nderreported Income. (Tax Case March, Employment Benefits and Divor I p. 68 Krus, Rosemary | 4) The ¢ onstitutionality of the Ia rsonage Al Profession Needs Monitoring ind Control The Timing of Section | lowance. (Special Report) November, p. 92 Letters September, Pp 13 tember, p. 91 Hobson, Daniel Kukull, James W. Maples, Larry; Gacho, Norberto; Fesler, R. Dan Diversity Drive at the AICPA. September, p. 76 Dire« t or Indirect APM or WACC? (Let [ax “Tips [ax Focus) February, p. 68 ters) February ~p. 13 House, Stanley H. Martinez, Michele; Bryant, Stephanie M. CEOs and Fraud: A Solu Laffie, Lesli S. Push-Button Spreadsheets. Septemb vember, p 1D New Break for Teachers Tax Brief) August p 65 Mascha, eyes Francis; Miller, Cathleen L. Howard, Bruce IRS TEAM Pilot Program. (Tax Briet) Sep Stop E-Mail ops. July, p. 61 Che Surprising Benefits of Nexus. Nove mber, tember, p. 87 p. 85 Sales and Use Tax Reverse Audits. (From Th Mastracchio, Nicholas J. Jr.; Zunitch, Victoria M. Tax Adviser) Se pten iber »P 94 Difterence Between Mergers and Acquisition Hughes, MichaelC . Taxing Social Security Benefits November, p. 38 A Reprimand for the JofA. (Li ‘tters) Novem September, p. 55 ber, p. 15 Line Items. October, p. 101 Matherne, J. Louis; Mackler, Erin P. Planning for Hi gher Education From The Privacy Framework He elps CPAs Pro Hunton, James E. Tax Adviser October, p. 102 sumers. August, p. 79 Back Up Your Data to Survive 1 Disaster Deducting lution ind Rel ited Fees as Med April p. 65 ical | xpenses From The Tax Adviser No McAllister, John P. et p. 94 Keep an Eye on Concepts Statements Hunton, James E.; Hayes, David C. No Non orporate Deduction for Underpay February, p. 13 Put a Database to Work. January, p. 69 ment Interest From The Tax Adviser) De ember, p. 74 Meeting, David T.; Luecke, Randall W. Hylton, DelmerP . Asset Impairment and Disposal. March More About the Decline in Ac ounting Ma Landberg, William jors. (Letters) July, p. 14 Freedom From Market Swings. May, p. 49 Melancon, Barry C. A New Accounting Culture. Octobe Ivancevich, Susan; Jones, Lucian C.; Keaveney, Laursen, Eric Thomas Cut Down on Contract Stress. January, p. 57 Melancon, Barry C.; Castellano, James G. Don’t Run the Risk. December, p. 47 Special Bulletin: To the Members of the AICPA. March, p. 15 JOURNAI ACCOUNTANCY 105 Mendlowitz, Edward Palmrose, Zoe-Vonna; Beasley, Mark S.; Schanfield, Arnold The Quicker You Bill, the Quicker Your e Montgomery, Daniel D.; Menelaides, Susan L. Need More Effective Risk Management Paid. (Case Study) October, p. 72 Auditors’ New Procedures for Detecting ters) December, p. 15 Fraud. May, p. 63 Menelaides, Susan L.; Beasley, Mark S.; Scheidlinger, Jay A. Montgomery, Daniel D.; Palmrose, Zoe-Vonna Parker, Richard D. Get State Tax Newsletters via the Internet Auditors’ New Procedures for Detecting College Meets Curriculum Criteria. (Letters Tax Brief) April, p. 90 Fraud. May, p. 63 July, p. 15 Schiavi, VincentA . Miller, Cathleen L.; Mascha, Maureen Francis Pashkoff, Paul H.; Miller, Richard 1. Ignore Statements at Your Own Peril. (Letters) Stop E-Mail Snoops. July, p. 61 Regulations Under the Sarbanes-Oxley Act January, p. 11 October p 33 Miller, Paul B.W. Schnee, Edward J. Quality Financial wting. April, t p. 7 Person, Stanley Sett7li8ng 1 Debt Guarantee [ax Case January, Business Bookshelf Milter, ener L.; Pashkoff, Paul H. Business Bookshelf Covenants Not to Con pete Tax Case) Felt Regulations Under the Sarbanes-Oxley Act Business Bookshelf ruary, p 67 C)ctober. ft i) Deducting Recurring Expenditures. (Tax r Phelan, Sarah Case) March, p 67 Miller, Susan W.; Doucet, Thomas A. Kick the Tires of a New Retroactive Revenue Ruling Get tl Rught Balar July,p . 49 p. 28 April, p. 9 Home is Where the Office FICA Wages? (Tax Cas Montgomery, Daniel D.; Beasley, Mark S.; p. 37 Weighing Tax Authorities Menelaides, Susan L.; Palmrose, Zoe-Vonna p. 83 Auditors’ New Procedures for Detecting Phillips, Thomas J. Jr.; Luehifing, Michael S.; Detining Fraud. May, | Vallario, Cynthia Waller Hazy Reporting. August, p. 47 nrelated Business Morrison, Bruce st. p. 65 On Stock Optio Piergallini, Paul J. ft Appreciat April Going. Going, Gone? March Most, Kenneth S. Pleninger, Diane Brooks Cell Phone Courtesy. (Letters) Januar | 4 ! I ron y Prosser, Elise K.; Smith, JamesK . Mueller, Jennifer M. Accoufnort Triadne gDr ess. N« Work Smarter With S Schwartzenhauer, Dale Quinn, Lawrence Richter Another Look at Hedg Risky Business. June, p. 65 Murphy, Frank Thomas Rotate to Stay Fresh. (1 Quinn, Tina Steward; Flesher, mye K. Scott, Robert B. Jr. A Weapon From the Past. July 65 Offer Family-Busi Myers, Randy Quinn, Tina; Carr, Rebecca Scutellaro, Joseph F.; Culligan, Michael; H Tax Reli or Terrorism V Szargowicz, Lisa A. April, p. 88 It's Time to E-! Race, Jill D.;— Paul E. Shackelford, Aaron L. B nd Tr onal Audit T To Rusk orN R Myers, Roslyn ) CPAs Get I Siegel, Stanley B. Raitz, Ronald L.; Hannah, Rob Corporate Disabilit Myers, Roslyn; Gregory, Edward IRS Expands Replacement Pr De Help ¢ lakeM Smith, Darlene Pulliam; Burnett, Sharon Navani, Vinay S. Raspante, John F. it f Built-In Gau n Valu ft Cl IRS I ( An Eth Quiz Aug lar Reichert, Charles J. Noelia, Lyne Deducting Environmental the | Case) February Smith, Darlene Pulliam; Friske, » Snape Bybee Self-Renta ntingent Att c ncome t lent Ozello, James Same-Sex Parti Tuition Plar Rubin, Erica ipture ETFs and Taxes. (Letters Oct Smith, Darlene Pulliam; Hiner, Ronald R. Sanders, Bea Underreported Income. (Tax Case) March Pacini, Cart; Tucker, Robert 0-Hour Requirement. September Make ‘Em Pay Up. October e Constitutionali Parsonage Al lowance pecial Repor ovembert Smith, James K.; Prosser, Elise K. Tucker, Robert; Pacini, Cari Woodson, Benjamin M.; Henderson, Dale A.; Accounting for Trade Dress. November, p. 61 Make *Em Pay Up. October, p. 67 Chase, Bruce W. Performance Measures for NPOs. January, Smith, Marvin Vallario, Cynthia Waller; Donohue, James p. 63 A CPA’s Anguish. (Letters) November, p. 15 A New Scorecard for Intellectual Property April, p. 75 Yaffe, Edie; Goria, Ellen T. Snyder, Lisa A. Test Your Knowledge of Professional Ethics The New GAO Independence Standard Vallario, Cynthia Waller; Phillips, Thomas J. Jr.; October, p. 110 What Auditors Need to Know. November, Luehifing, Michael S. p. 43 Hazy Reporting. August, p. 47 Zarowin, Stanley Evaluating Tax Software. October, p Stenson, Robert Vallario, Cynthia Waller; Sweeney, Paul On Hedge Funds—The Good and the Bad NYSE Sets Audit Committees on New Road Zekany, Kay Letters) July, p. 15 November, p. 51 Don't Lose Sight of Enduring Values July, p. 12 Stokes, Andrew VanBelle, Charlies T. Jr. Letter on Target. (Letters) September, p. 14 Thievery” Numbers Don’t Add Up. (Letters Zunitch, Victoria M.; Hayes, Michael October, p. 11 Che Business of Bankruptcy. February Sturgeon, C. Eugene Disappointed With JofA News. (Letters) Sep Waksman, Richard J. Zunitch, Victoria M.; Mastracchio, Nicholas J. Jr. tember, p. 13 A Reader's Solution to Enron-Type Frauds Ditterence Between Mergers and Acquisitions Letters) July, p. 11 November, p. 38 Swanger, Susan L.; Chewning, Eugene G. Jr. Research Summary 24: When the External Walsh, Vincent E. Auditor Also Performs the Internal Audit Trustees and Life Insurance. (I January, p. 88 p. 11 SUBJECT INDEX Sweeney, Paul Walter, Bruce H. Assurance Services Five Titpo sSte er Clear of the Courthouse For National Licensing « tters Help Clients Take Measure. Gr July,p . 34 June, p. 11 Myers, Roslyn. June, p. 53 Sweeney, Paul; Vallario, Cynthia Waller Wells, Joseph T. Auditing NYSE Sets Audit Committees on New Road And One for Me Janu ry, P 90) SE ee mem November, p. 51 Lapping It Up. February, p. 73 ments Wiketinesne. Rew Fecha Occupational Fraud: The Audit as Deterrent Gretchen. April, p. 53 Szargowicz, Lisa A.; Culligan, Michael; April, p. 24 iti Seuteiare, Joseph F. t Them Know Someone's Watching. May A Perspective on Audit Malpracti _ Its Time to E-File. November, p. 7' Pp. #vo Anderson, Sherry; Wolfe, Joseph. Sept ontrol June, p. 88 | 5! ; Taylor, George uling Schemes, t 1: Shell Companies That Big Changes, Big Benefit ep. 31 on’ iver. July,p . 76 The New GAO Indepet me Througyuhosr.h s At 1 . What Audiltiotror s Need t Temmerman, John F. ist, p. 7 iki ox ih 4 Vote for a Four-Y or ¢ t f p. 12 ee eee? Auditor Independence Don't Run the Rusk. Ivar Toder, Charles Ye p. 105 ician C.: K Protessional Responsibility T ! ! Business and industry Thomas, C. William Dp Golden Business Id The Rise and Fall of I lp West, Ron Tie, Robert Smart Education Tax Moves. Sept Rebuilding Trust. D p. 6! Whittington, Ray; Fischbach, Gretchen Tomanelli, Joseph h ew Audit DocumentatiRoenq u olden Business Ideas. April, p. 116 Profession Should Poli tself ette u ments. April, p. 53 our Business Prepared fort he Worst? Gerber ust i 3 Josep! Feldman, Elliott R. April, p. 61 \ New Scorecard for Intellectual Property Tomaszeski, Paul I I leran ett ily Donohue Vallario, Cynthia Waller Could Five Years Be a Deterrent ette p. | April, p. 75 July, p. 12 Wolf, Daniel L. Golden Business Ideas. May, p. 128 Treger, Samuel H. Great Work, Guys! (Letters) March, p. 12 How CFOs Stretch Boundaries. Myers Begin Process to Restore Public Confidence Randy. May, p. 75 Letters) November, p. 15 Wolfe, Joseph; Anderson, Sherry Surviving Soaring Insurance Costs. Banham A Perspective on Audit Malpractice Claims Russ. May, p. 69 Trugman, Gary R. September, p. 59 Signed, Sealed, Delivered. November, p. 30 Golden Business Ideas. June, p. 124 Is a Subsidiary in Your Future? Myers, Randy June, p. 73 JOURNAI f ACCOUNTANCY Auditors Fraud Mark S.; Mer Zoe-Vonr Corporate Governance NYSE Sets Audit Committ Sweeney, Paul; Vallario, Cynthia ller November, p. 5 For the Practicing Auditor h Summary 23: R \x ( Help. Myipeern Disaster Planning Is You Business Bookshelf b book | b 8) Career Development H CFOs §S B Checklist Must Employee Benefits Big Changes, Big Bet 1 Alters ESOP Lar Estate Planning As oa 9 : ny 7 Financial Reporting Consulting "a a rag : A p. 45 B { Bankruptcy. Zunit tort General Interest CFOs Ear Golden Business Ideas. January, p. 116 Entrepreneurs Anticipate a Lull. (Graphic) Men and Women Differ on Web Benefits. (By November, p. 19 Perfect Together: Insurance and Accounting the Numbers) January, p. 28 Golden Business Ideas. November, p. 128 Records. Alexander, Neil April, p. 97 News Digest. January, p. 13. (A correction for News Digest. November, p. 19. the News Digest appears in March, p. 21.) Long-Term-Care Insurance. Alexander, Neil Smart Stops on the Web. January, p. 25 Business Bookshelf. Person, Stanley. Decem May, p. 112 ber, p. 88 Applicants, Do Your Homework. (Graphic) Golden Business Ideas. December, p. 116 Signs an Insurance Practice Is Failing. Alexan February, p. 17 News Digest. December, p. 19 der, Neil. June, p. 97 Golden Business Ideas. February, p. 104 Show Me the Money. (Graphic) December, Looking Hard for Softer Skills. (€ sraphic) Feb P 19 Disclosing Insurance Commissions. (A corre ruary, p. 18 Wanted: Better Advice. (Graphic) December, tion for the March Insurance Issues column News Digest. February, p. 17 p 19 appears in September, p. 102.) Alexander, Smart Stops on the Web. February, p. 25 Where Are the Female Entrepreneurs? Neil September, Pp 100 (Graphic) December, p. 20 Few Women in Top Spot at Big Companies Who Gets Social Security? (Graphic) Decem How to Respond to Policy Changes. Alexan (Graphic) March, p. 18 ber, p. 20 der, Neil. November, p. 103 Golden Business Ideas. March, p. 104 News Digest. March, p. 17 Human Resources Corporate Disability Buy-Ups. Siegel, Stanley Reactions to Social Security Proposal Vary From Fired to Hired. Lewison, John. June, p. 43 B. December, p. 86 (Graphic) March, p. 17 Smart Stops on the Web. March, p. 27 In My Opinion Internal Au:jit Quality Financial Reporting. Miller, Paul B.W Beyond Traditional Audit Techniques. Lindow Business Bookshelf. Person, Stanley. April, April, p. 70 Paul E.; Race, Jill D. July, p. 28 Pp 84 E-Fraud Runs the Gamut. (Graphic) April, Today's Business Think Value, Not Dollars Investments p. 13 Goldman, Stephen I August, p. 55 A Primer on ! xchange-Traded Funds. Bern Golden Business Ideas April, p. 116 stein, Phyllis J. January, p. 38 Got Your Passport Ready? (Graphic) April, Inside AICPA p.14 Accounting Library Moves to Ole Miss. Janu Freedom From Market Swings. Landberg, News Digest. April, p. 13 ary, p 100 ; William. May, p. 49 Smiart Stops on the Web. April, p. 21 AICPA Names Castellano to Head Board of The Hedge Fund Mystique. Bernstein, Phyllis Directors. January, p. 99 J. May, p. 55 Business Worldwide Tighten Their Belts Institute Approves Global Credential for (Graphics) May, p. 14 Member Vote. January, p. 99 Mutual Fund Strategies. Harrington, Cynthia But North American Companies Still Will Rimerman Receives Institute’s Top Honor August, p. 28 Spend the Most. (Graphic) May, p. 14 January, p. 99 When the SEC Knocks Carroil, Brian Golden Business Ideas. May, p. 128 Three Honored for Business Leadership. Janu August, p. 35 News Digest. May, p. 13 ary, p. LOO Smart Stops on the Web. May, p. 21 Top Tax Award Goes to Abbin. January, p. 99 Legal Issues An Ethics Quiz. Raspante, John F August, Choosy Clients. (Graphic) June, p. 13 AcSEC Fills Senior Post. March, p. 76 Pp. 41 Golden Business Ideas. June, p. 124 AICPA Foundation Asks for Donated Stock News | Jigest. June, p. | 3 March, p. 76 Letters Smart Stops on the Web. June, p. 21 Batty Honored as Top PFP Contributor Cell Phone Courtesy. Pleninger, Diane March, p. 77 Brooks. January, p. 11 Businesses Set Priorities to Cut Costs. (Graph Cook Wins POB Award. March, p. 76 Ignore Statements at Your Own Peril. Schiavi ic) July, p. 18 WebTrust Issues Guidance, Passes Another Vincent A. January, p. 11 Golden Business Ideas. July, p. 100 Milestone. March, p. 76 Missing the Points. Atkinson, Andrew M. Jan Ho! Ho! No! (€ sraphic ) July, Pp. 17 uary, p. 11 News Digest. July, p. 17 Institute Earns Laurels for Explaining Profes sion to Students. August, p. 82 Direct or Indirect-—CAPM or WACC? Golden Business Ideas. August, p. 100 Honors Go to AICPA for Its Workplace Prac Kukull, James W. February, p. 13 News Digest. August, p. 17 tices. August, p. 82 Keep an Eye on Concepts Statements. McAl Starting Salaries Up From Last Year. (Graphic) Privacy Framework Helps CPAs Protect Con lister, John P. February, p. 13 August, p. 19 sumers. Matherne, J. Louis; Mackler, Erin P. Relief for Those Who Don’t Need It What Drives Women Entrepreneurs. (Graphic August, p. 79 AronowitzJ,a y. February, p. 13 August, p. 18 Women’s Financial Event Wins Award for In stitute. August, p. 82 Great Work, Guys! Wolf, Daniel L. March, p. 12 Golden Business Ideas. September, p. 120 To Risk or Not to Risk. Shackelford, Aaron I Let There Be Light. (Graphic) September, Accountant Takes Star Turn. December, p. 91 March, p. 11 p. 17 Practice Management Article the Best in 2001 Outsiders Looking In. (Graphic) September. December, p. 91 On Stock Options and Divorce. Morrison, p. 18 Practitioner Tells Bush of “Trickle-Down” Ef Bruce. April, p. 11 News Digest. September, p. 17 fect. December, p. 91 A Reader’s Thumbs-Up. Kinahan, Michael April, p. 11 Golden Business Ideas. October, P 128 Insurance Issues Takes Exception to News Report. Allenberg, News | Nigest. Orc tober, ') 15 Life Insurance Compliance Rules. Alexander, Howard B. April, p. 11 Web Use to Skvrocket. (€ sraphic ) October, Neil. January, p. 93 ETFs and Taxes. Rubin, Erica. May, p. 11 Pp 15 The Full-Service CPA. Alexander, Neil More About CAPM and WACC. Dietrich, March, p. 74 Mark O. May, p. 11 December 2002 JOURNAL of ACCOUNTANCY 109 Stand Tall for Independence. Louderback, Official Releases For National Licensing of CPAs. Walter, Bruce Tom. November, p. 16 SOP 01-4—Reporting Pursuant to the Association H. June, p. 11 for Investment Management and Research Perfor- On Accountability, Rules and Integrity CPE Must Address Reporting. Camara, Omar mance Presentation Standards. January, p. 106 Gerding, Rosalie J. June, p. 11 December, P. 15 Succession Planning Coverage a Hit. Kessler KPIs + CPAs Help Bowers, Eric G. De Auditing Interpretations. February, p. 98 Stuart. June, p. 11 cember, p. 17 SAS No. 95 Generally lccepted Auditing Stan- Trustees and Life Insurance. Walsh, Vincent I Need More Effective Risk Management dards. February, p. 83 June, p. 11 Schanfield, Arnold. December, p. 15 SOP 01-5 imendments to Specific AICPA Pro- Who Would Review? Graham, Ira I June, p. 11 Rotate to Stay Fresh. Murphy, Frank Thomas nouncements for Changes Related to the NAIC December, p. 15 Codification. February, p. 34 Adhering to Zero Tolerance. W itug Dorsey Sees Profession as Scapegoat. Baurmash, Sid july, p. 11 ney S. December, p. 15 Auditing Interpretation. March, p. 99 Another Look at Hedge Funds. Schwartzen FASB Statement no. 144 Accounting for the Im- hauer, Dale. July, p. 15 pairment or Disposal of Long-Lived Assets College Meets Curriculum Criteria. Parker Modeling and Discounting Future Damages March, p. 81 Xichard D. July, p. 15 Dunn, Robert I ; Harry, Everett P. January, SOP 01-6 Accounting By Certain Entities (In- Could Five Years Be a Deterrent? Tomaszeski, p 49 cluding Entities With Trade Receivables) That Paul. July, p. 12 Lend to or Finance the Activities of Other Don't Lose Sight of Enduring Values. Zekany, Five Tips to Steer Clear of the Courthous« March, p. 89 Kay. July, p. 12 Sweeney, Paul. July, p. 34 In Support of CPAs. Manning, Jonah N. July, Auditing Interpretation. April, p. 111 p. 12 Management Accounting SAS No. 96—Audit Documentation. April, p. 105 More About the Decline in Accounting Ma Crt Down on Contract Stress. Laursen, Eric SSAE 11 ittest Documentation. April, p. 107 jors. Hylton, Delmer P. July, p. 14 January, p. 57 On Hedge Funds The Good and the Bad Statement on Standards for CPE Programs Stenson, Robert. July, p. 15 Surviving Soaring Insurance Costs. Banham June, Pp 105 Profession’s Integrity at Stake. Benson, Rob Russ. May, p. 69 July, p. 11 Ethics Interpretation and Ruling. July, p. 93 A Reader's Solution to Enron-Type Frauds Marketing SFAS no. 145—Rescission of FASB Statements Waksman, Richard J. July, p. 11 Teaming Up for the Bottom Line. (Case No. 4, 44, and 64, Amendment of FASB Sees Overemphasis on Credentials. Farina, Study) Brotherton, Phaedra. January, p. 43 Statement No. 13, and Technical Corrections Francis J. July, p. 12 July, p. 88 A Vote for a Four-Year Degree Temmerman, Meet the Press. Goldfarb, Stephen; Dunbar SSARS Interpretation. July, p. 92 John FE July, p. 12 Linda. July, p. 39 Official Rele: ses SOP 02-1 Performing Enron Affects All CPAs Edelman, Steven. Au Follow the Leader. Noella, Lyne. October, lgreed-Upon Procedure Engagements That Ad- gust, p. 13 p. 59 dre Annual Claims Prompt Payment Reports Profession Should Police Itself. Tomanelli Words to the Wise: Marketing ( ynmnittec 1s Required by the New Jersey Admunistrative Joseph. August, p. 13 Glick, Sally. October, p. 61 Code. August, p. 92 Revisiting Hedge Funds. Broomer, Samuel T SAS No. 97 imendment to Statement on Au August, p. 14 Not-for-Profit Organizations liting Standards No 50, Reports on the Ap WheDann . FoAxuegsu st,G uapr.d 1t3h e Hen House Frank PerDfaolrem aAn.c, e MCheaases,u rBersu cefo r W.N, POsW.o odsHoenn,d erson Ipt. l ic9a0t ion of Accounting Principles. August, Benjamin M. January, p. 63 Disappointed With JofA News. Sturgeon, ¢ Statement No. 39 of the Governmental Ac Eugene. September, p. 13 Official Literature ounting Standards Board—Determining Letter on Target. Stokes, Andrew September Exposure Drafts Outstanding. January, p Whether Certain Organizations Are Component p. 14 Units. September, p. 112 Profession Needs Monitoring and Control Exposure Drafts Outstanding. February, p Krus, Rosemary. September, p. 13 Statement of Financial Accounting Standards Wrong Choice of Words? Cochran, Kenneth Exposure Drafts Outstanding March, p No. 146 Iccounting for Costs Associated with L. September, p. 13 Exit or Disposal Activities. October, p. 119 Exposure Drafts Outstanding. April, p. 103 Kudos for Article. Getch, Bill. October, p. 13 Attestation Standards: Revision and Recodifi Lesson From Yesteryear. Most, Kenneth S Exposure Drafts Outstanding. May, p. 119 cation. November, p. 117 October, p. 12 Auditing Interpretation. November, p. 120 Professional Responsibility Comes First Toder, xposure Drafts Outstanding. June, p. 102 Ethics Interpretation and Ruling. November Charles. October, p 12 p 122 Remote Accessibility Revisited. Crowe, xposure Drafts Outstanding. July, p. 86 SAS No. 98 Omnibus Statement on Auditing Michael F October, P 11 Standards 2002. November, p. 112 “Thievery” Numbers Don’t Add Up. Van =xposure Drafts Outstanding. August, p. 86 SSAE No. 12 imendment to Statement on Belle, Charles T. Jr. October, p. 11 Standards for Attestation Engagements No, 10, xposure Drafts Outstanding. September, p. | 1 Attestation Standards: Revision and Recodi Begin Process to Restore Public Confidence fication. November, p. 117 Treger, Samuel H. November, p. 15 =xposure Drafts Outstanding. October, p. 1111 5 SQCS No. 6—Amendment to Statement on Qual- CEOs and Fraud: A Solution House, Stanley ity Control Standards No. 2, System of Quality H. November, p. 15 xposure Drafts Outstanding. November, Control for a CPA Firm’s Accounting and A CPA’s Anguish. Smith, Marvin. November, Pp. 108 Auditing Practice. November, p. 120 Pp 15 A Reprimand for the JofA. Hughes, Michael xposure Drafts Outstanding. December, p. 96 FASB no. 147 Acquisitions of Certain Financial C. November, p. 15 Institution an Amendment of Statements 110 JOURNAL of ACCOUNTANCY Dece mber 2002 no. 72 and 144 and FASB Interpretation no Paid. (Case study) Mendlowitz, Edward Held Stock. (Tax (¢ ase) Burnett, Sharon 9. December, p. 100 October, p. 72 Smith, Darlene Pulliam. January, p. 78 SSARS Interpretation. December, p. 100 Words to the Wise: Marketing Committee Income Tax (¢ onsequences of Certain Gift Glick, Sally. October, p. 61 Transactions. (From The Tax Adviser Partner Compensation Fiore, Nicholas. January, p. 80 Pay for Performance. Hayes, Michael. June, Don't Run the Risk. Ivancevich, Susan; Jones, Leave It to the Pros. (Graphic) January p. 24 Lucian C.; Keaveney, Thomas. December, Settling a Debt Guarantee Tax Case p. 47 Edward J. January, p. 78 Personal Financial Planning Home Is Where the Office Is. Phelan, Sarah Don’t Invest for Clients—Plan for Them Dex ember, P 37 Collection Costs Fall. (Graphic) February Knell, Keith R. January, p. 32 Pp 65 Ten “Musts” for Developing a PFP Practice Professiona! Ethics Contingent Attorney Fee Is Income to Client (Checklist) January, p. 30 Test Your Knowledge of Professional Ethics (Tax Case Friske, Karyn Bybee; Smith Goria, Ellen T.; Yaffe, Edie. October, p 110 Darlene Pulliam. February, p. 64 A Financially Secure Future. Chesser, Delton CovenanNott sto ( ompete lax Case L.; Harrison, Walter T. Jr.; Barry, Colleen T Professional Issues Schnee, Edward J. February, p. 67 December, p. 53 Computerized Exam the Major Topic at Deducting Environmental Cleanup Costs. (Tax NASBA Meeting. (Special Report) Haber Case) Reichert, Charles J. February, p. 64 Practice man, Louise Dratler. January, p. 22 Employment Benefits and Divorce. Maples Kick the Tires of a New Niche. Phelan, Sarah Larry; Earles, Melame James. February September, p 28 Special Bulletin: To the Members of the 4) Make Strategic Relationships a Success. Gamal, AICPA. Castellano, James G.; Melancon Guiding Principles of Good Tax Policy From Irv. September, p. 53 Barry C. March, p. 15 Che Tax Adviser Fiore Nichola February Meyners Mines Its Talent. Brotherton, Phae p 70 dra; Hayes, Michael. September, p. 47 Business Bookshelf. Person, Stanley. April, More Ways to Give Graphix February, p. 64 P. 84 [ax “Tips.” (Tax Focus) Fesler, R. Dan; Difference Between Mergers and Acquisitions The Crisis in Accounting Education. Gabbin, Maples, Larry; Gacho, Norberto. February Mastracchio, Nicholas J. Jr.; Zunitch, Victo Alexander L. April, p. 81 p 6d ria M. November, p. 38 Restoring Public Confidence. Castellano, Signed, Sealed, Delivered. Trugman, Gary R James G. April, p. 37 Deducting Recurring Expenditures. (Tax November, p. 30 The Rise and Fall of Enron Thomas, ¢ Case) Schnee, Edward J. March, p. 67 William. Apri, p. 41 Individuals Bear the Burden. (Graphic) Marcl Practice Management 6 Teaming Up for the Bottom Line. (Case Rebuilding Trust. Tie, Robert. December, The Research and Experimentation Credit Study) Brotherton, Phaedra. January, p. 43 p 61 From The Tax Adviser) Fiore, Ni holas March, p. 70 The Business of Bankruptcy. Zunitch, Victoria Public Company Audits Tax CollectionsG o Up Graphic) March M.; Hayes, Michael. February, p. 35 Regulations Under the Sarbanes-Oxley Act p 0d CPAs Get Into Focus. Myers, Roslyn Febru Miller, Richard |.; Pashkoff, Paul H. Octo Underreported Income. (Tax Case) Hiner ber, p. 33 ary, p. 28 Ronald R..; Smith, Darlene Pulliam March p. 68 Pass the Baton Without Missing a Beat Reviews Manthey, Robert; Balhoff, William E Business Bookshelf Person, Stanley. January, Corporate Filings on the Rise Graphic) (A March, p. 43 p. 95 correction for Tax Matters appears in June p. 15 and p. 85.) April, p. 88 Got the Picture? Lynch, David; Golen, Steven Business Bookshelf. Person, Stanley April, p Get State Tax Newsletters via the Internet May, p. 83 Tax Brief) (A « orrection for Tax Matters Business Bookshelf. Person, Stanley. Decem ~ppears in June, p 15 and p. 85.) Help Clients Take Measure. Gregory, Edward; ber, Pp SS Scheidlinger, Jay A. April, p. 90 Myers, Roslyn. June, p. 53 IRS Eases Cash-Accounting Rules for Small Pay for Performance. Hayes, Michael. June, p. 24 Risk Management Businesses. (Tax Brief) Navani, Vinay S Risky Business. Quinn, Lawrence Richter April, p. 87 Meet the Press. Goldfarb, Stephen; Dunbar, June, p. 65 Line Items April, p. 89 Linda. July, p. 39 Retroactive Revenue Rulings. (Tax Case Offer Family-Business Solutions. Scott, Robert Beyond Traditional Audit Techniques. Lindow, Schnee, Edward J. April, p. 90 B. Jr. July, p. 55 Paul E.; Race, Jill D. July, p. 28 Small Group Holds the Lion's Share Cw iphic Five Tips to Steer € lear of the Courthous« April, p. 87 An Ethics Quiz. Raspante, John FE August, p. 41 Sweeney, Paul. July, p. 34 Tax Relief for lerrorism Victims. (Tax Brief Carr, Rebecca. April, p. 88 A Perspective on Audit Malpractice Claims Software US Income Taxation of Foreign Nationals Anderson, Sherry; Wolfe, Joseph. Septem Spotlight on Midlevel ERP Software. Jones, From The Tax Adviser Fiore, Nicholas ber, p. 59 Roberta Ann. May, p. 24 April, p. 92 Follow the Leader. Noella, Lyne. October, Evaluating Tax Software. Zarowin, Stanley E-Filing Experiences Sought. (Tax Matters) P. 59 October, Pp. 38 May, p. 94 FICA Wages? (Tax Case) Schnee, Edward J It’s Time to E-File. Culligan, Michael; Scutel Succession Planning May, p. 91 laro, Joseph FE; Szargowicz, Lisa A.N ovem Preserving the Family Legacy. Knight, Lee G.; Line Items. May, p. 92 ber, p. 79 Knight, Ray A. March, p. 34 Sales Taxes Climb. (Graphic) May, p. 91 Make *Em Pay Up. Pacini, Carl; Tucker, Same-Sex Partner Benefits Do Not Disqualify Robert. October, p. 67 Tax Tuition Plan. (Tax Brief) Ozello, James. May The Quicker You Bill, the Quicker You're Effect of Built-in Gain on Value of Closely Pp 9] December 002 JOURNAL of ACCOUNTANCY lil Self-Rental Regulation Upheld Again. (Tax Tax Notes. September, p. 89. Case) Reichert, Charles J.M ay, p. 95 The Timing of Section 1033 Elections. Back Up Your Data to Survive a Disaster Uncle Sam Owes You! (Graphic) May, p. 91 Maples, Larry; Earles, Melanie. September, Hunton, James E. April, p. 65 U.S. Export Rules in Question. (From The p. 91 Smart Stops on the Web. April, p. 21 Tax Adviser) Fiore, Nicholas. May, p. 98 Technology Q&A. April, p. 94. The Home Sale Gain Exclusion. Foran, Nancy Good-Bye Government Surplus. (Graphic) J.; Bryant, Jeffrey J.O ctober, p. 85 Smart Stops on the Web. May, p. 21 June, p. 83 Iceberg Ahead! Kanyuk, Amy K. October, Spotlight on Midlevel ERP Software. Jones, IRS Recharacterizes Distributions as Wages p. 75 Roberta Ann. May, p. 24 (Tax Case) Fesler, R. Dan; Gacho, Line Items. Laffie, Lesli. October, p. 101 Technology Q&A. May, p. 100 Norberto. June, p. 83 Phone Filing Still Popular. (Graphic) October, Is a Subsidiary in Your Future? Myers, Randy p. 95. Smart Stops on the Web. June, p. 21 June, p. 73 Planning for Higher Education. (From The Technology Q&A. June, p. 94 Online Sales to EU Consumers May Be Tax Adviser) Laffie, Lesli S. October, Taxed. (From The Tax Adviser) Fiore, p. 102. Smart Stops on the Web. July, p. 25 Nicholas. June, p. 86 Sale of Future Lottery Payments of Ordinary Technology Q&A. July, p. 80 Tax Notes. June, p. 84 Income. (Tax Case) Ozello, James. October, Tax Reform Alters ESOP Landscape. Girard, p. 99 Smart Stops on the Web. August, p. 25 Bryan. June, p. 37 Tax Liens. (Tax Case) Schnee, EdwardJ . Ox Technology Q&A. August, p. 75 Top Earners = Top Taxpayers. (Graphic) June, tober, p. 95. Pp. 84 Unreported Tips and FICA. (Tax Case) Bur Smart Stop on the Web. September, p. 25 Weighing Tax Authorities. (Graphic) June, p. 83 nett, Sharon; Smith, Darlene Pulliam. Oc Technology Q&A. September, p. 103 tober, p. 96. Breaks Leaves States Wanting. (Graphic) July, We Work Hard for the Tax Man. (Graphic) Smart Stops on the Web. October, p. 23 P. 69 October, p. 96 Defining an Involuntary Conversion. (Tax Smart Stops on the Web. November, p. 27 Case) Schnee, Edward J July, P 72 Clarifying Unrelated Business Income. (Tax Technology Q&A. November, p. 96. Education Expense Deduction: “Unem Case) Schnee, Edward J. August, ployed” Taxpayer May Be “Employed.” p- 65. Smart Stops on the Web. December, p. 27 (Tax Brief) Blair, Ronald J. July, p. 69 The Constitutionality of the Parsonage Al Technology Q&A. December, p. 83 The Industry Issues Resolution Program lowance. (Special Report) Hiner, Ronald R_.; (From The Tax Adviser) Fiore, Nicholas Smith, Darlene Pulliam. November, p. 92 Technology Workshop July, p. 74 Deducting Tuition and Related Fees as Med Put a Database to Work. Hayes, David C.; IRS Expands Replacement Property in 1031 ical Expenses. (From The Tax Adviser) Hunton, James E. January, p. 69 Exchanges. (Tax Brief) Raitz, Ronald I Laffie, Lesli S. November, p. 94 Hannah, Rob. July, p. 69 E-Commerce Tax Imminent. (Graphic) No Show-and-Tell in Real Time. Killmer, Line Items. Lynch, Michael. July, p. 70 vember, p. 92 Kimberly A.; George, Nashwa. February, A Weapon From the Past. Quinn, Tina Stew Nondeductible Alimony. (Tax Case) Schnee, p. 57 ard; Flesher, Tonya K. July, p. 65 Edward J. November, p. 91 Che Surprising Benefits of Nexus. Howard, Targeting Spreadsheet Data. Bordelon, Paul I Determining the Form of Doing Business in Bruce. November, p. 85 June, p. 60 Canada. (From The Tax Adviser) Fiore, Tax Notes. November, Pp. 91 Nicholas. August, p. 70 Trouble Ahead. (Graphic) November, Stop E-Mail Snoops. Mascha, Maureen Fran It’s Costly to Comply. (Graphic) August, p. 65 Pp. 91 cis; Miller, Cathleen L. July, p. 61 Line Items. Lynch, Michael. August, p. 66 New Break for Teachers. (Tax Brief) Laffie, Athletes Pay Even If They Don’t Play. (Graph Block That Spreadsheet Error. Callahan, Theo Leshi S. August, p. 65 ic) December, p. 73 August, p. 59 Some Severance Not Subject to Employment Computing the Accumulated Earnings Tax Taxes. (Tax Case) Friske, Karyn Bybee Au (Tax Case) Schnee, Edward, J. December, Push-Button Spreadsheets. Bryant, Stephanie gust, p. 63 p. 72 M.; Martinez, Michele. September, p. 35 Tax Notes. August, p. 68 No Noncorporate Deduction for Underpay ment Interest. (From The Tax Adviser) Run Your Business on the Web. Glandon, Contribution of Appreciated Stock. (Tax Case Laffie, Lesli S.D ecember, p. 74 Terryann. October, p. 49 Schnee, Edward J. September, p. 87 Tax-Exempt Bonds for Religious Institution Education Tax Moves. West, Ron September, Don’t Violate Constitution. (Tax Case) Bur Work Smarter With Smart Tags. Mueller, p. 81 nett, Sharon; Smith, Darlene Pulliam. De Jennifer M. November, p. 71 IRS TEAM Pilot Program. (Tax Brief) Laffie, cember, p. 72 Lesli S. September, p. 87 Waiting for the Sun to Set. (Graphic) Decem Time to Upgrade. December, p. 30 Kiddie Tax Grows Up (¢ sraphic ) September, ber, p. 72 p rete! Worl/Life Issues Liberty Comes a Little Sooner (Graphic ) Sep Technology Get the Right Balance. Miller, Susan W.; tember P 87 Cut Down on Contract Stress. Laursen, Eric Doucet, Thomas A. July, p. 49 Sales and Use Tax Reverse Audits. (From The January, p. 57 Tax Adviser) Laffie, Lesli S. September, Smart Stops on the Web. January, p. 25 Home Is Where the Office Is. Phelan, Sarah p. 94 Technology Q&A. January, p. 82 December, p. 9 S Corporation Conversion Doesn't Trigger Lifo Recapture. (Tax Case) Friske, Karen Smart Stops on the Web. February, p. 25 Worth Repeating Bybee; Smith, Darlene Pulliam. September Let’s Play to Our Strength. Castellano, James p 9 Remote—But Connected. Johnston, G. February, p. 52 Taxing Social Security Benefits. (Tax Case) Randolph P. March, p. 63 Laffie, Lesh S. September, p. 88 Smart Stops on the Web. March, p. 27 A New Accounting Culture. Melancon, Barry Smith, Darlene Pulliam. September, p. 88 Technology Q&A. March, p. 72 C. October, p. 27 112 JOURNAL of ACCOUNTANCY De« ember 2002