<?xml version="1.0" encoding="ISO-8859-1" ?>


<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
	<channel>
	<atom:link href="http://www.cpa-resource.com/rss/rss.php" rel="self" type="application/rss+xml" />
		<title>CPA Resource </title>
		<link>http://www.cpa-resource.com/</link>
		<description></description>
		<language>en-us</language>
		<lastBuildDate>Fri, 04 Jul 2008 19:13:26 CDT</lastBuildDate>
		<webMaster>webmaster@cpa-resource.com (Webmaster)</webMaster>
		<item>
			<title><![CDATA[1031 Exchanges May Benefit Investors Facing Foreclosure]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=398</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=398</link>
			<description><![CDATA[Given the challenging conditions in the real estate market, some taxpayers may be faced with the prospect of foreclosure or a short sale arrangement with their lender. Taxpayers in this situation have a multitude of concerns ranging from a deteriorating credit rating to loss of their equity. Unfortunately, the taxpayer may have a significant tax liability that arises out of foreclosure or short sale.]]></description>
			<pubDate>Fri, 27 Jun 2008 12:00:56 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Country Club Gifts]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=397</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=397</link>
			<description><![CDATA[When a taxpayer contemplates making gifts to a private country club, if the donor wants such gifts to qualify as present interest gifts to each member of the Club, reference to the Club&rsquo;s by-laws should be made to determine the "ownership" status of the Club members.]]></description>
			<pubDate>Fri, 27 Jun 2008 11:27:59 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Running the Numbers]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=382</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=382</link>
			<description><![CDATA[Running the numbers to minimize or eliminate federal estate tax, generation-skipping transfer tax and/or state death tax&nbsp;is important in designing and creating a practicable estate plan. But just running the numbers without consideration of how the estate owner holds legal title to his or her property is an errant waste of time and money.]]></description>
			<pubDate>Wed, 18 Jun 2008 10:31:47 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Opinion Letters on Compensation Paid by Charities]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=381</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=381</link>
			<description><![CDATA[The Internal Revenue Service now keeps a close eye on charities and social welfare organizations to ensure that their tax-exempt status is not abused.&nbsp; One of the primary factors the IRS examines is the amounts of compensation and benefits provided by these tax-exempt organizations to their key employees. The IRS believes that some officers and other employees may be taking advantage of their influential positions by setting their own compensation at above-market levels.&nbsp; The IRS has begun a wide-spread initiative to find those overpaid individuals.]]></description>
			<pubDate>Wed, 18 Jun 2008 10:25:31 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New York Targets Internet Retailers]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=374</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=374</link>
			<description><![CDATA[The State of New York has passed a new law scheduled to go into effect June 1, 2008, requiring internet retailers to collect sales taxes.&nbsp; The new law is expected to generate an additional $78 million of revenue per year for the state.&nbsp; Several other states, including California, are considering similar laws.For any state to impose a tax on interstate commerce, the state must establish the taxpayer&rsquo;s connection to the state (the so-called nexus requirement).&nbsp; In the case of this new law (dubbed the &ldquo;Amazon&rdquo; law as it primarily targets amazon.com), the presence of Amazon&rsquo;s affiliates within the state of New York is the nexus that New York is relying on.]]></description>
			<pubDate>Thu, 05 Jun 2008 08:17:58 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Business Survival in Tough Times]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=365</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=365</link>
			<description><![CDATA[I hear a lot of people question whether it is possible to make money in tough economic times.&nbsp; It is especially hard here in Michigan with jobs leaving the state, a down housing market, gas prices climbing, and negative media about it all.&nbsp; Many of my clients question whether to proceed with marketing plans, business expansions, etc.&nbsp; Although the exact plans each business should and should not make will differ based on their circumstances, the common theme throughout all of this is that you can make money, even expand (and should certainly continue to market) in tough times.]]></description>
			<pubDate>Tue, 03 Jun 2008 07:47:02 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Depreciation Recapture Applies When GO Zone Property is Exchanged for Non-GO Zone Property]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=359</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=359</link>
			<description><![CDATA[In general, GO Zone property is property substantially all of the use of which is in the active conduct of a trade or business in the GO Zone.&nbsp; The GO Zone, or Gulf Opportunity Zone, is certain counties and parishes in Alabama, Louisiana, and Mississippi that were affected by Hurricanes Katrina, Rita, and Wilma in 2005.&nbsp; In order to encourage development in the GO Zone, the Gulf Opportunity Zone Act of 2005 provides for 50% additional first year depreciation for GO Zone property first placed in service by taxpayers on or after August 28, 2005.]]></description>
			<pubDate>Wed, 28 May 2008 07:39:31 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[IRS Issues Fact Sheet on Section 1031 Exchanges]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=358</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=358</link>
			<description><![CDATA[IRS Issues Fact Sheet in Response to Treasury's Criticism of Section 1031 Exchanges]]></description>
			<pubDate>Wed, 28 May 2008 07:38:49 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Alternative Lending Options For Entrepreneurs]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=347</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=347</link>
			<description><![CDATA[It is common knowledge that tight credit markets are causing traditional lenders to deny or restrict loans that they would have done in the past.&nbsp; While this may be a short term problem, if you are a business in need of a loan, a wait of 6 months to a year can put you right out of business or cause you to lose a business opportunity.]]></description>
			<pubDate>Wed, 21 May 2008 16:08:15 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Tax Treatment of Interest Incurred to Purchase S Corporation Stock]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=336</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=336</link>
			<description><![CDATA[Section 163(d) of the Internal Revenue Code of 1986 as amended limits the deduction of interest incurred to purchase property held for investment to an amount not to exceed the investment income of the taxpayer for the year in which the interest is paid.&nbsp; This provision can provide an unpleasant result in connection with the acquisition of the business of an S corporation by means of a stock purchase.]]></description>
			<pubDate>Thu, 08 May 2008 11:38:55 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Alternative Valuation Discount]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=328</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=328</link>
			<description><![CDATA[The value of a decedent&rsquo;s gross estate may be determined either as of the date of death or the alternate valuation date. It is important to understand that the date of death and the alternate valuation date determine when the decedent&rsquo;s property is to be valued for federal estate tax purposes&mdash;not how it is to be valued. In general, IRC Section 2032 provides for the valuation of a decedent&rsquo;s gross estate at a date other than the decedent&rsquo;s date of death.]]></description>
			<pubDate>Mon, 05 May 2008 10:44:20 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Real estate markets: Not necessarily created equal]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=327</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=327</link>
			<description><![CDATA[Struggling. Sluggish. Damaged. A bust. These are just a few words to describe the real estate market these days. But, which real estate market? Aren't they all the same? Yes and no. While related, there is a difference between residential and commercial real estate. One can't disconnect them completely, but they can and do move in distinct and separate cycles.]]></description>
			<pubDate>Fri, 02 May 2008 08:40:36 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Tax Pandering or Tax Incentive?]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=324</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=324</link>
			<description><![CDATA[In response to Sen. McCain's proposed tax plan an article in today's Washington Post (McCain's Plan for Working Class Offers Plenty for Corporate World) blasted the tax plan as pandering to corporations and businesses.&nbsp; The cry was picked up by several other publications as well.&nbsp; What is the proposed plan and does it amount to pandering?McCain's plan includes "a cut in the corporate income tax rate, from 35 percent to 25 percent, a proposal to allow businesses to write off the cost of new equipment and technology from their taxes, a ban on Internet and new cellphone taxes, and a permanent tax credit for research and development."]]></description>
			<pubDate>Wed, 30 Apr 2008 11:59:59 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Simple Strategic Planning]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=302</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=302</link>
			<description><![CDATA[Strategic planning is an ongoing process that does not end and, if used properly, is a great resource to grow and sustain your and your clients' companies. In our law firm we have found it very useful to adopt a very straight forward type of strategic planning.&nbsp; I thought it might be useful to share the primary components of our type of strategic planning with you.]]></description>
			<pubDate>Wed, 23 Apr 2008 08:15:37 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Commonalities Between Litigation Economics and Public Policy Studies]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=264</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=264</link>
			<description><![CDATA[Economic analysis enters into a wide range of business and legal issues. Practicing economists often work in different forums.&nbsp; This includes both the courtroom as well as the public policy arena.&nbsp; What is often not recognized is that the analytical tools and expertise applied in litigation economics is well suited to questions concerning public policy and vice versa.]]></description>
			<pubDate>Fri, 18 Apr 2008 08:35:13 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Section 1031 Exchanges - Shots Fired Across the Bow]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=263</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=263</link>
			<description><![CDATA[&nbsp;Section 1031 Exchanges, long considered one of the most powerful tax advantages in real estate investing, allow real estate investors to sell their investment properties and "exchange" them for a "like-kind" investment and defer the tax on the accumulated capital gains.&nbsp; This can be repeated over time until the final property is eventually sold and taxes paid.]]></description>
			<pubDate>Fri, 18 Apr 2008 08:28:30 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Beware Unknowledgeable Bank Personnel]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=252</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=252</link>
			<description><![CDATA[Never assume that a bank representative behind the desk understands the operation of a revocable living trust or how bank accounts should be titled in the name of the trustee. The trustors experience in accomplishing this objective will be directly related to the trustors own level of knowledge and the manner in which the trustor presents himself or herself to bank personnel.]]></description>
			<pubDate>Mon, 14 Apr 2008 09:13:35 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Employee Compensation in Tight Times]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=250</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=250</link>
			<description><![CDATA[I have found that many of my business owner clients feel guilty and worried because they cannot afford to pay their employees as well as they have in the past.  Others just want to retain and motivate key employees, but do not know how to do it cost effectively. Ive found, through personal and client use, that certain plans and incentives work well, yet are cost effective.  Some are simple, others are more complex.]]></description>
			<pubDate>Mon, 14 Apr 2008 09:13:19 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Forecasting Capital Gains Rates]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=246</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=246</link>
			<description><![CDATA[Anticipating a change in the administration and an increasingly Democratic Congress, real estate investors are concerned about a possible hike in capital gain rates.? The Wall Street Journal noted an increasing rate of investors moving away from 1031 exchanges and implementing taxable sales.]]></description>
			<pubDate>Mon, 07 Apr 2008 09:36:32 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Secure Shredding??? My Stuff's for sale on eBay! Help!]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=241</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=241</link>
			<description><![CDATA[Identify theft, documents damaging to your client or things you dont want others to see.  Imagine your surprise when you see those documents for sale on e-bay.  How did it happen?  You lost the chain of ownership to the documents.  Scenario one you hire a company to bring bins to your site.  The bins are not locked.  The bins are not picked up till the end of the day; the bins are moved from the floor to a warehouse to be shredded.  The bins sit at the warehouse.   All of the above open you up to non secure shredding.]]></description>
			<pubDate>Mon, 07 Apr 2008 09:36:20 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Section 6166 Security]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=234</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=234</link>
			<description><![CDATA[As a result of Estate of Roski, the Treasury Department and the IRS are in the process of establishing standards to be applied on a case-by-case basis in the future to identify those estates making an election under Section 6166. Under IRC Section 6166 (?Section 6166?), an estate that meets all of the requirements of the statute may elect to pay the estate tax attributable to the decedents interest in a closely-held business in up to ten equal annual installments.
]]></description>
			<pubDate>Wed, 26 Mar 2008 08:15:05 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Creditor Protection Issues]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=230</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=230</link>
			<description><![CDATA[It is no secret that many clients are in financial difficulty.  The best time to address creditor protection issues for either a business or an individual is as far in advance of an actual problem as is conceivably possible.  Here are a few brief thoughts on some actions to consider.  NOTE:  All of these must be analyzed and implemented by CPAs and attorneys.  This is an overview of options sometimes overlooked and NOT a do it yourself guide.  The penalties involved in doing incorrect creditor protection can be significant, so competent counsel is crucial.]]></description>
			<pubDate>Fri, 21 Mar 2008 10:07:09 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Should an eDiscovery Checkup Be in Your Future? Timely Tips to Protect Your Electronic Data Infrastructure]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=228</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=228</link>
			<description><![CDATA[Electronically Stored Information (ESI) is pervasive in the business world today. Hundreds of thousands of electronic documents are produced and stored by your company that once were stored on paper in filing cabinets or conveyed only verbally. Your secrets, valuable financial information, private corporate communications, and even your private thoughts with a colleague are now electronically recorded in e-mails, Instant Messages, voice recordings, and Word docs on CDs, Thumb Drives, Laptops, Blackberries, home computers, and dozens of other places.]]></description>
			<pubDate>Thu, 20 Mar 2008 12:03:14 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Consider SIMPLE Strategic Planning]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=223</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=223</link>
			<description><![CDATA[Many business owners purposefully decide not to engage in strategic planning.  If this includes you or your clients, I bet its because you have seen others who have spent a great deal of time, energy and money developing a plan so complex that it is never implemented or you feel it is just a waste of time.]]></description>
			<pubDate>Thu, 13 Mar 2008 08:45:58 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Prevention and Deterrence Measures for Occupational Fraud]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=213</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=213</link>
			<description><![CDATA[The final component of our discussions on the occupational fraud centers on measures that can be taken to prevent and deter future violations.  Terms ?fraud prevention? and ?fraud deterrence? are often used interchangeably. The Handbook of Fraud Deterrence provides the following definition for fraud deterrence]]></description>
			<pubDate>Tue, 26 Feb 2008 14:37:21 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Wesley Snipes vs. The Justice Department]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=209</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=209</link>
			<description><![CDATA[The big tax news this month was the Justice Departments loss in the Wesley Snipes case.  Snipes has been cleared of federal tax-fraud and conspiracy charges, but was convicted on three misdemeanor counts of failing to file a tax return.  He now faces up-to three years in a prison for the misdemeanor convictions.]]></description>
			<pubDate>Tue, 19 Feb 2008 08:21:43 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Estates and Trusts: 2 Percent Floor]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=205</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=205</link>
			<description><![CDATA[U.S. Supreme Court holds that estates and trusts are subject to the 2 percent floor for investment-advice deductions. So ends the judicial debate among the circuit courts of appeal on the subject, the Courts of Appeals were divided on the issue.]]></description>
			<pubDate>Mon, 18 Feb 2008 07:45:49 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Use Tax Corporate and State Revenue Dept. Insights & Trends]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=203</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=203</link>
			<description><![CDATA[Companies are placing a greater than ever emphasis on the effective use of resources and in most cases this means a reduction in personnel.  One person is doing the job of two, three, or even more employees.  Over the years we are seeing more companies gravitating to a ?shared services? concept.  For those of you who are unfamiliar with this concept what we mean is that companies that would have multiple internal service groups for example in the way of accounting, finance, purchasing, personnel, or legal would consolidate these individual groups.]]></description>
			<pubDate>Mon, 11 Feb 2008 11:17:05 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[The Fraud Diamond]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=202</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=202</link>
			<description><![CDATA[Explained in ?The Fraud Diamond:  Considering the Four Elements of Fraud,?  David Wolfe and Dana Hermanson have incorporated the human element, capability, into the fraud triangle.  An individuals personality traits and capability have a direct impact on the probability of fraud.]]></description>
			<pubDate>Mon, 11 Feb 2008 09:24:01 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Trust Beneficiary of Qualified Plan Benefit]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=193</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=193</link>
			<description><![CDATA[Can a stretch IRA be accomplished if the trustee of a revocable living trust is named beneficiary of the IRA?]]></description>
			<pubDate>Tue, 29 Jan 2008 12:38:21 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Taxpayer Identification Number: Revocable Living Trust ]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=178</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=178</link>
			<description><![CDATA[The IRS will issue an EIN for a revocable living trust and will accept such EIN in lieu of the trustors Social Security Number, even though the trust is no longer a revocable living trust.  ]]></description>
			<pubDate>Mon, 28 Jan 2008 10:17:48 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Can you stretch a 401(k)?]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=191</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=191</link>
			<description><![CDATA[A 401(k) or an IRA can help you leverage your savings and defer a lot of income tax in your lifetime.  But what happens to 401(k) or IRA money when someone dies?  Does it matter if you inherit a 401(k) instead of an IRA?]]></description>
			<pubDate>Mon, 28 Jan 2008 10:16:12 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Successor Liability - Collision of Tort and Corporate Law]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=186</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=186</link>
			<description><![CDATA[What new liabilities will my company face now? This question can haunt buyers of new businesses and keep them up nights.  Understanding the legal theory of successor liability may help answer this question.]]></description>
			<pubDate>Tue, 15 Jan 2008 08:24:31 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Exit Planning: Who Needs It, Who Wants It and Why]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=184</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=184</link>
			<description><![CDATA[If you own all or any part of a closely held business, you likely know that you need some kind of a contingency plan in case the unexpected occurs.  Do you know if you also need a plan to help you sell or gift your business if you do not die or become disabled?]]></description>
			<pubDate>Fri, 11 Jan 2008 13:48:53 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Downturn in the Real Estate Market Leads to More Asset Protection Planning]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=180</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=180</link>
			<description><![CDATA[Following the credit crunch of August 2007, the real estate market has experienced a significant decline.  Many of our clients are heavily invested in real estate or are involved in various development projects.  For them, the reality of the declining market means a lot more than an interesting headline.  It means that their entire estate may be facing a risk of loss.  Here is a real life example.]]></description>
			<pubDate>Thu, 10 Jan 2008 12:54:07 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Kiddie Tax Revisited]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=177</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=177</link>
			<description><![CDATA[How interesting the semantics used to mask a ?tax increase? with tax legislation that is supposed to be ?Tax Increase Prevention....?]]></description>
			<pubDate>Wed, 09 Jan 2008 07:57:41 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Sales and Use Tax Nexus]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=175</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=175</link>
			<description><![CDATA[In todays world of global economies, business has no boundaries. Technology is making the world a smaller place, with interstate commerce inevitable for healthy, growing companies. Whether a transaction involves physical goods, services, or electronic bits, issues still arise concerning sales and use taxes.]]></description>
			<pubDate>Tue, 08 Jan 2008 14:46:04 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Exit Planning: An Overview]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=173</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=173</link>
			<description><![CDATA[Do you own all or a part of a closely-held business?  If so, you will leave your business at some point, whether voluntarily or otherwise, and you need to think ahead.  If you want to be in command of the situation, you need to formulate a clear idea of your future needs and goals and develop a strategy to satisfy them.  That means creating a business Exit Plan.]]></description>
			<pubDate>Fri, 28 Dec 2007 15:57:32 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[This Way To The Egress: Exit Planning for Business Owners]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=165</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=165</link>
			<description><![CDATA[If you own a business, you will leave it at some point, voluntarily or otherwise.  In fact, statistics say that approximately 60% of business owners in the United States intend to leave their business within the next 5-10 years.  Do you have a plan detailing how this will be accomplished?]]></description>
			<pubDate>Mon, 17 Dec 2007 13:18:11 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[As the Year Winds Down, Clients Finally Look to "Plan"]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=162</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=162</link>
			<description><![CDATA[There is a commonality shared by all tax practitioners - procrastinating clients.  If we are fortunate, the client call will come in at 3 p.m. on the day a transaction is set to close.  In many cases, the call comes in after the transaction has been completed, some time next tax year.  What is a tax practitioner to do?]]></description>
			<pubDate>Thu, 13 Dec 2007 13:01:18 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Occupational Fraud]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=160</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=160</link>
			<description><![CDATA[Most of us are aware of the business scandals and failures in recent years and how occupational fraud and abuse were common themes to these failures.  At any given time, you can review case studies and allegations of fraudulent activity on government websites, such as the SEC and IRS...]]></description>
			<pubDate>Fri, 07 Dec 2007 10:06:53 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Year-End Charitable Donations]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=156</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=156</link>
			<description><![CDATA[Individuals and businesses making contributions to charity should keep in mind several important tax law changes made by the Pension Protection Act [Pension Protection Act of 2006, Pub. L. No. 109-280, 109 Cong., th 2d Sess. (17 August 2006)].]]></description>
			<pubDate>Thu, 06 Dec 2007 14:44:24 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Like Kind Exchanges Involving Vacation Homes]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=157</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=157</link>
			<description><![CDATA[We receive frequent inquiries from clients who hope to avoid recognition of gain on the sale of a vacation home by participating in a like kind exchange of properties under Section 1031 of the Internal Revenue Code. There are a number of hoops that must be passed through...]]></description>
			<pubDate>Wed, 05 Dec 2007 09:52:47 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Stock or Asset Purchase?]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=152</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=152</link>
			<description><![CDATA[Both stock and asset sales bring with them the potential for successor liability being imposed on the buyer in the future. A buyer should have a qualified attorney review the potential for successor liability in order to structure any sale to avoid it.  Successor liability is a matter of state law.]]></description>
			<pubDate>Mon, 03 Dec 2007 15:36:06 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Opportunities for Accountants in Estate Planning]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=150</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=150</link>
			<description><![CDATA[Historically, estate planning has been a neglected area in accounting and tax preparation services. Yet, it offers unlimited financial and professional opportunities for the accountant to earn an excellent living by providing an important and valuable service to existing and new clients.]]></description>
			<pubDate>Fri, 30 Nov 2007 11:03:39 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Gaining Confidence with Tax on Your Purchases]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=147</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=147</link>
			<description><![CDATA[When administering sales and use tax from the corporate perspective there are inherent problems within the process that create inefficiencies and errors. These inefficiencies and errors can cause over and/or under payments of tax. Like corporate America, the revenue departments of the various states have also been forced to change the way they do business.]]></description>
			<pubDate>Thu, 29 Nov 2007 16:33:53 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Retain Valuable Employees with "Handcuffs"]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=136</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=136</link>
			<description><![CDATA[Can you imagine your most valuable employee leaving your company; especially to work for a competitor?  It would be quite difficult and expensive for both you and your business.  Golden Handcuff plans can help minimize this risk.

Golden Handcuffs are designed to retain and incentivize employees who:  are critical to your daily operations, could affect the value of your business if you sold it, or would be key leaders if you decided to retire and hand over management.]]></description>
			<pubDate>Thu, 29 Nov 2007 15:33:46 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Tax Consequences of Cheating]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=141</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=141</link>
			<description><![CDATA[A bit over a month ago, Bill Belichick, the head coach of the New England Patriots, was fined $500,000 by the NFL.  The cause of the fine?  Videotaping defensive signals used by the coaches of the New York Jets.  While Belichick wallows in the pride of setting a new NFL record (for a fine), he has gone on to receive a contract extension through 2013.  His fine raises an interesting tax questions, is his fine tax deductible?]]></description>
			<pubDate>Thu, 29 Nov 2007 15:32:01 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[3 C's of Investigative Managment]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=129</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=129</link>
			<description><![CDATA[The complexity of fraud investigations mandates that a thorough and methodical approach is implemented throughout the inquiry.  Availability of technology can facilitate elaborate financial schemes and make the process of planning the investigation extremely important.  Ever changing environments require that a financial investigator must continually hone his or her skills to be on top of their game.]]></description>
			<pubDate>Thu, 29 Nov 2007 15:31:13 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Developing the Investigative Plan]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=146</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=146</link>
			<description><![CDATA[The complexity of fraud investigations oftentimes fuels emotions and makes the investigative process increasingly difficult for the investigator. The ever changing flow of information causes frequent direction changes in the inquiry and the multiple objectives to be accomplished.]]></description>
			<pubDate>Fri, 16 Nov 2007 13:16:10 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Regulations Governing Employer Identification Numbers for Disregarded Entities]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=145</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=145</link>
			<description><![CDATA[Recently, the Internal Revenue Service issued amended regulations governing required employer identification numbers for qualified S corporation subsidiaries (?Qsubs?) and other single owner entities that are disregarded as separate from their owners for federal tax purposes, commonly referred to as disregarded entities. Presently, under Notice 99-6, 99-1 C.B. 321, disregarded entities may satisfy their employment tax obligations in either of two ways...]]></description>
			<pubDate>Fri, 16 Nov 2007 08:46:34 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Roth 401(k) is Retirement Tool for Business Owners]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=144</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=144</link>
			<description><![CDATA[An important part of many business owners' exit strategy is to accumulate investments outside of their companies on a tax deferred basis.  The Roth 401(k) may be a very valuable tool to assist owners in achieving this goal.

Since 2006, Roth 401(k) programs have been a new retirement plan option.  Under a Roth 401(k), an employee can elect to have all or part of his or her 401(k) salary deferrals contributed on an after tax basis.]]></description>
			<pubDate>Fri, 09 Nov 2007 09:46:14 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[Simplifying Your Sales and Use Tax Decisions Through Outsourcing]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=142</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=142</link>
			<description><![CDATA[Sales and use tax processing can be a costly and administrative burden that is not a corporate value-added function. With so much to keep up with, it can consume too much money and too much time. Compliance is a time sensitive function with state mandated filing requirements and deadlines. On top of that, the process of accurate and timely filing of return information is dependent on accurate information.]]></description>
			<pubDate>Tue, 06 Nov 2007 15:20:37 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Regulations Governing S Corp Open Account Indebtedness]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=137</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=137</link>
			<description><![CDATA[Historically, under Treasury Regulations, S corporation indebtedness held by shareholders that is not evidenced by an instrument (open account indebtedness) has been treated as a single indebtedness for tax purposes, although the result of separate advances and repayments.  This has allowed taxpayers to net advances and repayments thereby avoiding recognition of income on repayment of earlier advances that have reduced bases as the result of the pass through of losses.]]></description>
			<pubDate>Fri, 02 Nov 2007 13:28:33 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Life Insurance: It Can Create a Windfall]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=128</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=128</link>
			<description><![CDATA[People usually purchase life insurance (and especially term life insurance) only to provide a benefit to the family at death.  In the past, if you had insurance and no longer needed the death benefit, you would cash in the policy for its surrender value or in the case of term insurance, just stop paying premiums and let the policy lapse. If you do this today, especially if you are over age 60 or have had poor health since purchasing the policy, you may be missing out on a windfall of money.]]></description>
			<pubDate>Wed, 17 Oct 2007 15:26:55 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[What Can O.J. Teach Us About Asset Protection?]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=126</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=126</link>
			<description><![CDATA[O.J. Simpson has done more to promote asset protection planning than all the promoters put together.  Was his planning intentional or did he simply get lucky?

Of the approximately $30 million judgment that the Goldmans received, they collected a small percentage.  They foreclosed on Simpsons Brentwood mansion and sold some of his memorabilia.  Why are they unable to seize anything else?]]></description>
			<pubDate>Thu, 11 Oct 2007 07:56:52 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[The 2 P's of Disaster Planning- Part 2: Preparing for Business Continuation and Business Interruption Claims]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=124</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=124</link>
			<description><![CDATA[The crisis response plan should continue with the development of policies and procedures for business continuation and restoration of each department in the event of a disaster. A determination should also be made for the records that are needed to submit a claim for business interruption insurance, procedures for obtaining this information, and designation of persons responsible for retaining this information off-site and contacting the appropriate parties in the event of a disaster.]]></description>
			<pubDate>Tue, 09 Oct 2007 07:31:01 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Achieving Tax Savings by Forming an "IS-DISC"]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=123</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=123</link>
			<description><![CDATA[If you export U.S. made products to any foreign countries (including Canada and Mexico), you may be able to save as much as 20% on your federal income taxes by forming an ?IC-DISC,? the IRS permitted way of achieving this tax savings.

Heres a summary of how its done...]]></description>
			<pubDate>Fri, 05 Oct 2007 13:08:06 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[The Tax Consequences of Playing Baseball]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=118</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=118</link>
			<description><![CDATA[Here is a question that every tax accountant salivates over: What are the tax consequences of catching Barry Bonds recording breaking home run ball?

The choices are as follows: 
1. The fan who catches the ball does not owe income tax until he sells it.  This is the choice that most non-tax experts would pick.

2. The ball represents taxable income to the fan when caught because it is ?accession to wealth.?  If you are walking down the street and find a diamond, you are taxed on your find at its fair market value.

3. The ball is a gift from the baseball team to the fan.  The baseball team can require fans to return fly balls back to the team, but they dont...]]></description>
			<pubDate>Mon, 17 Sep 2007 09:57:14 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[The 2 P's of Disaster Planning: When You Can't Prevent, You Must Prepare]]></title>
			<guid>http://www.cpa-resource.com/blog/view.php?blog_id=117</guid>
			<link>http://www.cpa-resource.com/blog/view.php?blog_id=117</link>
			<description><![CDATA[Corporations are continually reassessing their incident response preparedness for the purpose of mitigating risks and improving protection of their employees, visitors, customers, assets and facilities. Thus, it is imperative that every company, no matter what size, have in place a plan to respond to a corporate disaster.  A corporate disaster is any event which threatens the continued viability of a company.  It can result in death or significant injuries to employees, customers or the public; shut down your business, disrupt operations; cause physical or environmental damage; or threaten the facility's financial standings or public image. 

U.S. enterprises, business leaders, and accounting professionals must be concerned about the following critical risks:]]></description>
			<pubDate>Mon, 17 Sep 2007 09:57:07 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Ed Craine]]></title>
			<guid>http://www.cpa-resource.com/blog/edcraine/</guid>
			<link>http://www.cpa-resource.com/blog/edcraine/</link>
			<description><![CDATA[Ed Craine is the CEO of award winning Smith Craine Finance, one of the oldest independent Mortgage Companies in San Francisco, California.  A 25+ year veteran of the real estate financing industry, Ed has originated and negotiated loans in excess of $2 billion, to include both commercial and residential properties.  He has simultaneously held such notable positions as Vice President of the California Association of Mortgage Brokers (CAMB), as well as serving as the Public Relations Committee Chairperson of the 5,000 member strong association during 2007, the year in which the mortgage industry received more media attention than in recent history. Ed currently also serves as 1st Regional Vice President of the Certified Commercial Investment Member Institute (CCIM).  He will be inducted as Vice President of the Southwest Region of CCIM in September 2008.

In recent years, Ed has put his years of experience to use educating others in various mediums.  As a certified instructor for both the California Association of Mortgage Brokers and the National Association of Mortgage Brokers, Ed has instructed thousands of colleagues through various continuing education seminars.  He is a regular contributor to Mortgage Originator, National Mortgage Broker, Scotsman Guide and Broker Agent Magazines.  

Ed is also regularly interviewed by national media outlets for his input on topical mortgage and finance subjects. He has appeared on KGO-TV and MarketWatch.com TV in San Francisco, as well as all KCBS, KNBC, KABC, and KLTA TV in Los Angeles. He has been quoted in print publications including the Los Angeles Times, San Francisco Chronicle, San Jose Mercury, and in electronic media outlets including CNBC.com, Forbes.com, Investors.com and more.  

Additionally, Ed teaches courses for such organizations as Lorman Seminars, The Learning Annex and The Learning Exchange.  He has also been a featured speaker at Crittenden Conferences.

In 2007, after long holding a position as an Executive Director for Business Network International (BNI), Ed became a contributing author to a New York Times Best Selling Book for the third time.  His contributions appear in Masters of Sales, Masters of Success and Masters of Networking.    Prior to these contributions, Ed co-authored two books, The Lazy Millionaire and The Lazy Millionaire Workbook.

Ed currently serves as a co-founder and featured speaker for Commercial Lending and Strip Mall Conferences, which have attracted thousands of attendees in just over a year.

In October of 2008, Ed will become the new publisher of the professional trade journal Broker Banker Magazine, which reaches more than 10,000 banking and lending professionals each month.  

Ed holds an MBA in Finance and Marketing from Cornell University.]]></description>
			<pubDate>Wed, 02 Jul 2008 07:46:42 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Christopher Olmsted]]></title>
			<guid>http://www.cpa-resource.com/blog/christopherolmsted/</guid>
			<link>http://www.cpa-resource.com/blog/christopherolmsted/</link>
			<description><![CDATA[Christopher W. Olmsted is an attorney and shareholder with the San Diego law firm Barker Olmsted & Barnier, PLC.  He advises clients regarding legal compliance with state and federal labor and employment law. Mr. Olmsted also represents businesses clients in state and federal employment law litigation, as well as in connection with agency enforcement actions. Mr. Olmsted can be reached at 619-682-4040 or cwo@barkerolmsted.com. For additional articles, visit www.barkerolmsted.com]]></description>
			<pubDate>Mon, 30 Jun 2008 11:42:30 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Peter Arsenault]]></title>
			<guid>http://www.cpa-resource.com/blog/peterarsenault/</guid>
			<link>http://www.cpa-resource.com/blog/peterarsenault/</link>
			<description><![CDATA[Peter J. Arsenault, AIA, NCARB, LEED-AP is an architect and Senior Sustainability Consultant with Stantec in the Rochester, NY office. Peter has nearly 30 years of experience in the design, planning, and construction of buildings and communities of many different types and styles.  A 1977 graduate of Syracuse University, he earned degrees in both architecture and sociology with an emphasis on urban design and environmental planning.  Since 1980, even before the term ?green? architecture was popularized, he has focused his work on the principles of energy consciousness, environmental sensibility, and sustainable design.  Mr. Arsenault has served clients throughout the Northeastern United States including large and small U.S. corporations, Federal and State government agencies, not-for-profit associations, and private individuals.  His innovative work includes research and design of energy-efficient, livable buildings and systems using measures such as passive solar design, natural daylighting, ventilation, and building envelope techniques.  Additionally, he is known for his experience in affordable housing and sustainable community work.  Results of some of his work have been published in technical journals, books and magazines.

Peter is recognized as a committed leader within the profession, currently serving as a National Vice President of the American Institute of Architects (AIA), having served in the past as President of the New York State and Central New York chapters of the AIA. He is a LEED Accredited Professional, a member of the US Green Building Council, and served as the charter president of a green advocacy organization known as Greening USA.  He has led or participated in multiple green design ?charrettes? and presentations in American cities with an emphasis on identifying action plans and recommendations for greener, more sustainable cities and communities.]]></description>
			<pubDate>Thu, 26 Jun 2008 07:45:59 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Rosanna DiFilippo]]></title>
			<guid>http://www.cpa-resource.com/blog/rosannadifilippo/</guid>
			<link>http://www.cpa-resource.com/blog/rosannadifilippo/</link>
			<description><![CDATA[Ms. DiFilippo provides MFA's publicly-held and private clients with winning solutions to their increasingly complex business issues. Rosanna delivers tax compliance and consulting services to a broad range of multi-state entity types, such as corporations, partnerships and limited liability companies. She is experienced in a wide variety of industries including manufacturing, software development, high-tech, biotechnology, pharmaceuticals, wholesale/distribution, retail and service.

Rosanna has significant expertise in FAS 109 Accounting for Income Taxes, FIN 48 Accounting for Uncertainty in Income Taxes analysis, multi-jurisdictional tax planning and IRC Section 382 consulting. Additionally, she assists companies in making the appropriate tax elections and establishing a structure that will minimize income tax expense.

Prior to MFA, Rosanna worked five years with PricewaterhouseCoopers focusing on the Boston middle market and high technology fields.]]></description>
			<pubDate>Tue, 24 Jun 2008 10:24:03 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Roger Minch]]></title>
			<guid>http://www.cpa-resource.com/blog/rogerminch/</guid>
			<link>http://www.cpa-resource.com/blog/rogerminch/</link>
			<description><![CDATA[Roger Minch was born and raised in Fargo, North Dakota and graduated from North Dakota State University in 1974 and The University of North Dakota School of Law in 1978. Mr. Minch joined the firm in 1978 and became a stockholder and officer in 1984. Mr. Minch's past and present activities include serving as the past chairman of the Continuing Legal Education Committee of the State Bar Association of North Dakota, and as member of the Information and Service Committee of the State Bar Association of North Dakota. He is a current member of the Bankruptcy Rules Committee of the State Bar Association of North Dakota, the Commercial Law League of America, the bankruptcy section of the Minnesota State Bar Association and the American Bankruptcy Institute. He has written numerous Continuing Legal Education outlines and text for legal seminars for the State Bar Associations of North Dakota and Minnesota, banks, savings and loans, credit union associations and private suppliers of continuing legal education programs concerning bankruptcy, collections and real estate foreclosure. His areas of concentration include bankruptcy, loan documentation, collections, foreclosures and workouts. He served as a Board member of the Fargo/Moorhead Symphony for seven years and for one year as its President. He is chairman of the North Dakota Chapter of the Nature Conservancy. Mr. Minch is licensed to practice law in all Courts in North Dakota and Minnesota and in the Eighth Circuit Court of Appeals. He is one of two North Dakota Attorneys certified as a Creditor's Rights Specialist by the American Board of Certification sponsored by the American Bankruptcy Institute and the Commercial Law League of America.]]></description>
			<pubDate>Mon, 23 Jun 2008 13:34:54 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Langdon Owen]]></title>
			<guid>http://www.cpa-resource.com/blog/langdonowen/</guid>
			<link>http://www.cpa-resource.com/blog/langdonowen/</link>
			<description><![CDATA[Langdon T. Owen, Jr. is a member of the law firm of Parsons Kinghorn Harris, p.c. in Salt Lake City, Utah. Mr. Owen is a transactional lawyer who practices in the areas of estate and tax planning, business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues relating to such transactions),  loans and creditors' workouts, pension and profit sharing plans, health care law, probate, and real estate. He has practiced law since 1977.  He has published articles and spoken to a variety of bar, accounting, and business and professional groups on a number of tax and estate planning issues.  He holds a Juris Doctor degree from the University of Utah (1977) and a Bachelor of Arts degree from the University of California, Berkeley (1973, with great distinction).  He was a Comment Editor of the Utah Law Review (1975-1977).   Mr. Owen has served as an arbitrator for the Utah State Bar Fee Arbitration Committee, FINRA (formerly the National Association of Securities Dealers and New York Stock Exchange), the American Health Lawyers Association, the American Arbitration Association, and the National Arbitration Forum.]]></description>
			<pubDate>Mon, 23 Jun 2008 12:41:57 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Stephen Kirkland]]></title>
			<guid>http://www.cpa-resource.com/blog/stephenkirkland/</guid>
			<link>http://www.cpa-resource.com/blog/stephenkirkland/</link>
			<description><![CDATA[Stephen D. Kirkland, CPA, CMC, CFC is a compensation consultant with Atlantic Executive Consulting Group, LLC, based in Columbia, South Carolina.  He helps businesses and tax-exempt organizations structure compensation plans for their executives.  He also serves as an expert witness in U.S. Tax Court cases involving the reasonableness of executive compensation across the United States.  He can be reached through www.ReasonableComp.biz .]]></description>
			<pubDate>Thu, 05 Jun 2008 07:45:12 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Michael Simpson]]></title>
			<guid>http://www.cpa-resource.com/blog/michaelsimpson/</guid>
			<link>http://www.cpa-resource.com/blog/michaelsimpson/</link>
			<description><![CDATA[Michael Simpson has over 19 years of experience leading US HR/OD divisions in the healthcare, professional services, manufacturing, and retail industries for $500MM+ organizations. In each of his leadership positions, Michael transformed administrative HR functions to innovative business partners. Michaels passion for individual and organizational development also resulted in HR initiatives across the US, Canada, Asia, Europe and Latin America.

In addition to his professional experience, Michael taught various HR and HRD courses at DePaul and DeVry Universities. Michael published numerous articles on HR and HRD topics.

Clients enjoy working with Michael as he brings a significant knowledge of HRM, HRD and OD as well as his creative energy to solve his clients' business challenges. Michael brings a unique value proposition to his customers by efficiently developing customized and scalable business solutions. 

Michael has been an active member of SHRM (Society of Human Resource Management), ODI (Organizational Development Institute), and AHRD (Academy of Human Resource Development).]]></description>
			<pubDate>Wed, 21 May 2008 07:35:51 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Janna Shearman]]></title>
			<guid>http://www.cpa-resource.com/blog/jannashearman/</guid>
			<link>http://www.cpa-resource.com/blog/jannashearman/</link>
			<description><![CDATA[Janna Shearman is vice president and manager of the Louisiana office of First American Exchange Company, a division of The First American Corporation (NYSE: FAF), Americas largest provider of business information.  She has worked in the exchange industry since 2004 and has attained the designation of Certified Exchange Specialist?.  As a frequent lecturer on 1031 exchanges, she provides continuing education credit courses for attorneys, accountants, title insurance agents, and Realtors?.  Ms. Shearman facilitates all types of 1031 tax-deferred exchanges, including simultaneous, delayed, reverse, and construction exchanges of both real and personal property.  She has had articles published in several trade journals.  Before joining First American Exchange, she worked as a commercial real estate paralegal and licensed title insurance agent.  She is a member of the New Orleans chapter of Commercial Real Estate Women and currently serves on the Programs Committee and is also a member of the Federation of Exchange Accommodators.  Janna delights in delivering personalized service to clients, backed by the financial security and strength of a Fortune 500? parent company.  She can be reached at 800-247-4035 or jashearman@firstam.com.]]></description>
			<pubDate>Fri, 16 May 2008 08:54:05 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Rod Stephens]]></title>
			<guid>http://www.cpa-resource.com/blog/rodstephens/</guid>
			<link>http://www.cpa-resource.com/blog/rodstephens/</link>
			<description><![CDATA[Rod brings a unique perspective to the table in that he represents management and employees. We feel this allows us to offer a broader perspective to our clients in that we understand cutting edge employment law issues and how they are perceived by management and employees. Employment law matters can require immediate response in times of crisis. On those occasions, you can take comfort in the knowledge that we are prepared to provide the type of response that takes advantage of years of experience.  It is our hope that you will also engage our services to provide you with preventive legal care such as training and seminars for management and non-management employees, employment handbooks and revisions, and updates on recent cases such as those provided in our Blog for Washington Employers (www.employmentadvisoryblog.com).

Rod has been selected as one of Washington Law & Politics magazines Super Lawyers from 2000 to 2007.  In addition, Mr. Stephens firm has been recognized in the 2006 Martindale-Hubbell Bar Registry of Preeminent Lawyers and is AV rated by Martindale Hubbell.  He is a past president of the South King County Bar Association and a past member of the Washington State Trial Lawyers Association Board of Governors.  Mr. Stephens is a regular speaker at educational seminars for lawyers and  human resource professionals.]]></description>
			<pubDate>Fri, 18 Apr 2008 10:01:43 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Eric Odum]]></title>
			<guid>http://www.cpa-resource.com/blog/ericodum/</guid>
			<link>http://www.cpa-resource.com/blog/ericodum/</link>
			<description><![CDATA[Eric Odum is a veteran in the real estate and financial services industry with over 13 years of experience.  Mr. Odum holds a Masters in International Business in Finance from the University of South Carolina (consistently ranked as one of the top International Business Schools by US News and World report).

He is a real estate agent in the State of Florida, focusing on cash flow income property investments, IRS Code Section 1031 real estate exchanges and other tax-advantaged real estate strategies.  Mr. Odum is an active participant in several real estate trade associations, such as the International Association of Shopping Centers (ICSC), Tenants in Common Association (TICA), and the National Association of Realtors.]]></description>
			<pubDate>Wed, 16 Apr 2008 11:43:53 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Charlotte Kuhn]]></title>
			<guid>http://www.cpa-resource.com/blog/charlottekuhn/</guid>
			<link>http://www.cpa-resource.com/blog/charlottekuhn/</link>
			<description><![CDATA[Charlotte Kuhn is a RIM specialist, presenter and educator in the area of Records Management for Inactive Records Storage.   Her expertises are in, archival records, vital records, inactive record storage, personnel and medical files and secure shredding.  She is a Lorman presenter on writing a records retention program for small businesses.  Charlotte has a B.S. in education from the University of Missouri St. Louis with teacher certification and a CPS certification from IAAP.  She is a member of ASLAA, SAA, IAAP, and ARMA.  She is currently working on her certification for CRM.  She earned the SELECT award from her company for excellence in her roll as records coordinator.   She has dealt with mergers, acquisitions, and spin-offs in relation to records and their ownership and storage.   She also writes retention schedules for insertion into web interfaces.   Charlotte currently works for a fortune 500 company and covers the records retention for inactive storage for all of North America.]]></description>
			<pubDate>Wed, 02 Apr 2008 08:11:46 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Langdon Owen]]></title>
			<guid>http://www.cpa-resource.com/blog/langdonowen/</guid>
			<link>http://www.cpa-resource.com/blog/langdonowen/</link>
			<description><![CDATA[Langdon T. Owen, Jr. is a member of the law firm of Parsons Kinghorn Harris, p.c. in Salt Lake City, Utah. Mr. Owen is a transactional lawyer who practices in the areas of estate and tax planning, business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues relating to such transactions),  loans and creditors' workouts, pension and profit sharing plans, health care law, probate, and real estate. He has practiced law since 1977.  He has published articles and spoken to a variety of bar, accounting, and business and professional groups on a number of tax and estate planning issues.  He holds a Juris Doctor degree from the University of Utah (1977) and a Bachelor of Arts degree from the University of California, Berkeley (1973, with great distinction).  He was a Comment Editor of the Utah Law Review (1975-1977).   Mr. Owen has served as an arbitrator for the Utah State Bar Fee Arbitration Committee, FINRA (formerly the National Association of Securities Dealers and New York Stock Exchange), the American Health Lawyers Association, the American Arbitration Association, and the National Arbitration Forum.]]></description>
			<pubDate>Thu, 27 Mar 2008 14:03:59 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Scott Saunders]]></title>
			<guid>http://www.cpa-resource.com/blog/scottsaunders/</guid>
			<link>http://www.cpa-resource.com/blog/scottsaunders/</link>
			<description><![CDATA[Scott R. Saunders, Senior Vice President with Asset Preservation, Inc. Scott has an extensive background in Internal Revenue Code ?1031 tax deferred exchanges, having been involved in structuring and overseeing over 50,000 transactions during his sixteen years in the exchange industry. Asset Preservation, a subsidiary of Stewart Title Company, is a leading national IRC ?1031 ?Qualified Intermediary? and has successfully completed over 130,000 1031 exchanges throughout the nation.

Scott dedicates a significant portion of his time speaking to accountants, attorneys, real estate brokers and principals nationwide. He has spoken at the annual National Bar Association conference, Colorado Association of Realtors, GMAC Real Estates Annual Convention, Ohio Bar Association, Washington D.C. Bar Association and many other state and local associations. In addition, he is a regular presenter of 8-hour C.L.E. approved classes to attorneys and CPAs arranged by Lorman Education.

In addition to being an accredited speaker in numerous states, Scott has been on the Board of Directors for the Federation of Exchange Accommodators, the national trade association, and was a contributing author to the book Real Estate Exchanges: Using the Tax Deferred Exchange in Real Estate Investment Management.

Scott received his bachelor degree in Business Economics from the University of California at Santa Barbara.]]></description>
			<pubDate>Thu, 27 Mar 2008 14:00:25 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Cynthia Stamer]]></title>
			<guid>http://www.cpa-resource.com/blog/cynthiastamer/</guid>
			<link>http://www.cpa-resource.com/blog/cynthiastamer/</link>
			<description><![CDATA[Cynthia Marcotte Stamer, is nationally and internationally recognized for her work assisting businesses, governments, and other entities to develop creative strategies for dealing with employee benefit and related human resources, insurance, health care and finance concerns.  Ms. Stamer helps businesses design, administer and defend cost-effective employee benefit other human resources programs, policies and procedures to meet their budgetary and other business objectives.

An attorney board certified in Labor & Employment law, Ms. Stamer is frequently sought out for her experience assisting public and private employers, staffing and outsourcing companies, insurers and others to coordinate and properly manage the risks and relationships between labor and employment, employee benefit plans and ERISA, outsourcers and other vendors, corporate risk management, insurance and health care matters.  Ms. Stamer applies her extensive experience regarding employment, employee benefit, tax, and other related laws to assists clients in a wide range of business and litigation contexts.  Ms. Stamer regularly advises employers, plan administrators, insurers, managed care providers and others about the design, implementation, administration, and defense of self-insured and insured employee health and other employee benefit, workers' compensation, and employment practices.  She also has extensive experience advising and representing employers about the use, documentation, and design of employment,  outsourcing, contract labor, administrative service and other services contracts and relationships, severance, non-competition agreements and other similar arrangements, workforce reduction and re-engineering strategies and procedures including severance pay arrangement, employee waivers, early retirement windows and other incentive retirement arrangements, settlement agreements, and other risk-management strategies and compliance obligations under COBRA, WARN, discrimination, and other applicable laws.  Moreover, Ms. Stamer also advises and assists clients to implement human resource-related changes arising out of corporate mergers, acquisitions, reductions-in-force, and other significant corporate and business events.  In this regard, Ms. Stamer drafts and amends personnel policies, employee communications, employee benefit plans and other related documents, advises and assists clients regarding the organization of employee meetings, and provides other assistance with the details required to implement human resource decisions and changes.  Ms. Stamer also regularly provides advice to organizations about statutory and regulatory employment, health, immigration, employee benefit, tax worker's compensation, pension, social security, education, and other legislative and regulatory reforms in the United States and other nations and has assisted government and private clients to design and craft legislation and regulations in these and other areas.  For instance, she served as a principle legal advisor to the Government of Bolivia on the crafting and drafting of legislation to reform and privatize its pension and social security system. 

In the rapidly changing health care/employee benefit environment, Ms. Stamer also regularly helps a wide range of clients to design, negotiate, draft, and evaluate health benefit plans, wellness and disability management and insurance programs, contracts and agreements and to design, administer and defend those programs.  Examples of these include self-insured and insured health and other employee benefit plans, managed care contracts, insurance and HMO contracts, administration agreements, staffing and a wide range of other managed care agreements.  Ms. Stamer also advises many clients, including insurance companies, plan sponsors, third-party administrators, employee leasing and staffing companies, hospitals, physicians, health maintenance organizations, preferred provider organizations, and other managed care providers, and insurance and employee benefits consultants about a wide range of health care, regulatory compliance, and other matters.  She has worked extensively with health care providers, health plan sponsors, third party administrators, health insurers, and their vendors to comply with applicable HIPAA, claims and prompt pay, and other federal and state laws and regulations.

Listed in the International Whos Who of Professionals, Ms. Stamer plays a leadership and is an active member of numerous human resources, health care and civic organizations.  Ms. Stamer presently serves as the Vice Chair of the American Bar Association (ABA) Real Property, Probate & Trust Sections Welfare Benefit Plan Committee, Chair of the ABA Health Law Sections Managed Care & Insurance Interest Group, and Vice Chair of the ABA Tort & Insurance Practice Section Workers Compensation Committee.  She is a past Chair of the Dallas Bar Associations Executive Compensation and Employee Benefit Committee.  She also has founded the Patient Empowerment and numerous other initiatives to improve and promote the affordability, accessibility and quality of health care and health care coverage in her role as the immediate Past President and Board Member of the Alliance for Healthcare Excellence, a coalition of employers, insurers, and health care providers to improve and promote access to quality affordable health care.  As a current Dallas Board member, and a former member of the State Executive Committee, State Board member and Regional Chair of the Texas Association of Businesses & Chambers of Commerce, Ms. Stamer works as an advocate for business in health and employee benefit, workers compensation, human resources, education and other public policy reform matters.

Ms. Stamer also plays an active role in the Labor, Tax, Tort & Insurance Practice, and Health Law Sections of the American Bar Association and the Employee Benefits Committee and Health Law, Labor and Employment Law, Insurance Law and Tax Sections of the Texas, Arizona and Dallas Bar Associations, the Southwest Benefits Association, and the Dallas Benefits Society, the Self-Insurance Institute of America, the American Management Association, the American Compensation Association, the Society For Human Resources Management, the American Health Lawyers Association, the International Foundation of Certified Employee Benefits Specialists, an adjunct faculty member for the University of Dallas Graduate School of Management, as a Whistle stop Speaker for WEB, A Network of Benefits Professionals and is active in numerous other organizations and committees. She also previously has served on the Board of Directors of the Southwest Benefits Association, the Dallas Benefits Society, the SHRM Consultants Forum, the Richardson Development Center for Children and numerous other organizations.  She also previously has served on the Board of Directors of the Southwest Benefits Association, the Dallas Benefits Society, the SHRM Consultants Forum, the Dallas Council on World Affairs, the Richardson Development Center for Children and numerous other organizations.  She regularly conducts speaks and authors works for these and many other organizations.

Ms. Stamer also presently serves or previously has served member of the Editorial Advisory Board of several publications, including the human resources, employee benefits and health care related publications of The Bureau of National Affairs and Health Care & Compliance Quarterly  Her insights on health and employment matters have been widely published and quoted in numerous national and local publications including the Wall Street Journal, the Dallas Morning News, Business Insurance, and a host of other publications.  She is a widely published and highly sought after author of numerous publications on health care, employment, employee benefit and other human resources matters, as well as a wide range of other related topics.

Ms. Stamer is a popular speaker and widely published author and regularly serves as an adjunct faculty member of several college, university, and seminar faculties including publications and presentations for the American Bar Association, World At Work, Aspen Publishers, The Bureau of National Affairs, Spencer Publications, and others.  A sampling of some of her publications and presentations is attached.

Ms. Stamer is a graduate of Arizona State University and a graduate of Loyola Law School in Los Angeles. She and her husband, Doug, are the proud parents of two boys, Max, age 11, and Luke, age 6.  In her spare time, she enjoys sports, travel, cooking and entertaining, and gardening.
]]></description>
			<pubDate>Tue, 18 Dec 2007 20:08:07 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Robin Foret]]></title>
			<guid>http://www.cpa-resource.com/blog/robinforet/</guid>
			<link>http://www.cpa-resource.com/blog/robinforet/</link>
			<description><![CDATA[PRACTICE AREAS
Civil Litigation, Labor & Employment

Board Certified in Labor & Employment Law by the Texas Board of Legal Specialization

EXPERIENCE

Robin Foret practices in the areas of employment law, commercial litigation and specialty insurance defense claims.  She handles a variety of employment matters such as theft of trade secrets, breach of employment agreements, non-competition agreements, wage and hour issues under the Fair Labor Standards Act (FLSA), discrimination and harassment issues under Title VII of the Civil Rights Act of 1964 (Title VII) and the Texas Commission on Human Rights Act (TCHRA), the Americans with Disabilities Act (ADA), Family Medical Leave Act (FMLA) issues, and the Sarbanes-Oxley Act (SOX). Robin has handled a wide variety of employment law matters for employers, as well as for executive-level employees, before agencies, and state and federal courts. Robin litigates employment cases in both the judicial as well as administrative forums, which includes the Equal Employment Opportunity Commission, the Texas Workforce Commission and the Department of Labor.  In addition to employment law related disputes, Robin also advises numerous companies on how to avoid employment law pitfalls that lead to claims and possibly, litigation.  This includes giving seminars, authoring articles, preparing employment handbooks, preparing and reviewing employment agreements, and rendering advice on a wide variety of employment-related matters to assist companies comply with state and federal employment laws.  

EDUCATION

Robin received her J.D. from Temple University Law School of Law in 1991 where she graduated cum laude.  Robin was the Articles/Symposium Editor of the Temple Law Review, and organized and coordinated a symposium on the ADA. 

PROFESSIONAL MEMBERSHIPS

?  Member of the State Bars of Texas and Pennsylvania
?  Member of the Dallas Bar Association
?  Member of the College of the State Bar of Texas

SPEECHES and PUBLICATIONS

Robin co-authored:  Sarbanes-Oxley: Expanding the Scope of the Federal Whistleblower Protection Laws, which was presented as a seminar through the Dallas Bar Association and Lorman Educational Services.   In addition, Robin has written numerous articles on a variety of employment law topics and has given seminars on various subjects such as: the ADA and FMLA, Title VII Discrimination and Harassment, FLSA issues, Independent Contractor Status and Non-competition Agreements, to associations and to private company employers.    
]]></description>
			<pubDate>Thu, 13 Dec 2007 20:20:29 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Monica Williams]]></title>
			<guid>http://www.cpa-resource.com/blog/monicawilliams/</guid>
			<link>http://www.cpa-resource.com/blog/monicawilliams/</link>
			<description><![CDATA[Monica Williams is principal in Monica B. Williams Co. LPA, a firm focusing on business transactions for privately held companies. She works with business owners who want to avoid the legal potholes involved in buying/selling a business. Her experience ranges from a $100,000 sale of a steel service companys assets to a $44M acquisition of a tool manufacturer. She advises on legal aspects of company restructurings, mergers and acquisitions and works with tax and accounting professionals to structure transactions to protect and benefit clients. 

Before forming her own firm, Ms. Williams served as an in-house counsel for nine years for a major financial services holding company, where she concentrated on mergers and acquisitions, with related work in securities and corporate law. She has taught as an adjunct professor at Cleveland Marshall College of Law, where she developed and taught a course on small business enterprises. Ms. Williams is the author of four texts and numerous monographs on limited liability companies, partnerships and corporations. She has 20+ years of experience. She is legal counsel to the Cleveland Chapter of American Women in the Metal Industries and is a member of the Ohio Bar Association. She received her B.S. degree summa cum laude from Ohio University and her J.D. with cum laude from Cleveland Marshall College of Law, Cleveland State University.]]></description>
			<pubDate>Mon, 03 Dec 2007 14:32:35 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author David Keene, II]]></title>
			<guid>http://www.cpa-resource.com/blog/davidkeene, ii/</guid>
			<link>http://www.cpa-resource.com/blog/davidkeene, ii/</link>
			<description><![CDATA[David Keene, an associate in Baker Donelsons Tri-Cities office, concentrates his practice in the area of labor and employment law.  Mr. Keene has experience in a multitude of labor and employment areas including negotiating collective bargaining agreements for both private and public sector employers; representing employers in grievance and issue arbitrations;  representing employers in all matters, including elections and unfair labor practices, before the National Labor Relations Board and state labor boards;  helping clients maintain union-free workforces; handling unemployment claims from initial applications for benefits through court appeals;  counseling clients on a multitude of federal employment laws, including the ADA, FMLA, ADEA, and FLSA; litigating employment discrimination claims; and representing individuals against unions.  Mr. Keene has been published in The Labor Lawyer, Labor Law Journal, and numerous other publications, and has taught seminars on a wide variety of labor and employment topics.

Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, was ranked by The National Law Journal in 2006 as one of the 100 largest law firms in the country. Through strategic acquisitions and mergers over the past century, the Firm has grown to include more than 500 attorneys and public policy and international advisors. Baker Donelson has offices located in five states in the southern U.S. as well as Washington, D.C., plus a representative office in Beijing, China.  Baker Donelson represents local, regional, national and international clients. The Firm provides innovative, results-oriented solutions, placing the needs of the client first. Our state-of-the-art technologies seamlessly link all offices, provide instant information exchange, and support clients nationwide with secure access to our online document repository. 

Baker Donelson is a member of several of the largest legal networks that provide our attorneys quick access to legal expertise throughout the United States and around the world. 
]]></description>
			<pubDate>Mon, 03 Dec 2007 00:41:11 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Chris Young]]></title>
			<guid>http://www.cpa-resource.com/blog/chrisyoung/</guid>
			<link>http://www.cpa-resource.com/blog/chrisyoung/</link>
			<description><![CDATA[The Rainmaker Group is a human talent maximization company specializing in helping organization maximize their bottom lines by improving employee retention, hiring the best talent possible, and strategic talent management and coaching services.  From the Fortune 50 corporation to the small medical office, The Rainmaker Group guarantees lasting organizational change via a unique blend of energy, insight, and science to maximize talent, transform organizational culture, and provide strategic intervention.]]></description>
			<pubDate>Sun, 02 Dec 2007 23:47:16 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Michael Newman]]></title>
			<guid>http://www.cpa-resource.com/blog/michaelnewman/</guid>
			<link>http://www.cpa-resource.com/blog/michaelnewman/</link>
			<description><![CDATA[Michael Newman is a Partner in the Cincinnati office of Dinsmore & Shohl LLP, where he chairs the firms Labor & Employment Appellate Practice Group.  He represents a broad range of business clients, both large and small, in the state and federal courts.

	Mr. Newmans ADR resume is extensive.  He often serves as a mediator or arbitrator, and attended Harvard Law Schools Advanced Mediation Program in 2004.  He serves on the American Arbitration Associations panel of neutrals, and has written about alternative dispute resolution for a national audience in The Federal Lawyer magazine.	

His Bar Association work includes service on the Cincinnati Bar Association Board of Trustees, President of the Federal Bar Associations Cincinnati-Northern Kentucky Chapter, and Sixth Circuit Vice President of the Federal Bar Association, an elected position.
  
Mr. Newman graduated with honors from the American University Law School in Washington, D.C. and attended New York Universitys Film School.  He is active in the arts, and has completed the Business on Board training with the Fine Arts Fund.  Recently, he was appointed Chair of the Friends of the Cincinnati Pops Orchestra. 
]]></description>
			<pubDate>Wed, 14 Nov 2007 21:48:16 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Michael Newman]]></title>
			<guid>http://www.cpa-resource.com/blog/michaelnewman/</guid>
			<link>http://www.cpa-resource.com/blog/michaelnewman/</link>
			<description><![CDATA[Michael Newman is a Partner in the Cincinnati office of Dinsmore & Shohl LLP, where he chairs the firms Labor & Employment Appellate Practice Group.  He represents a broad range of business clients, both large and small, in the state and federal courts.

	Mr. Newmans ADR resume is extensive.  He often serves as a mediator or arbitrator, and attended Harvard Law Schools Advanced Mediation Program in 2004.  He serves on the American Arbitration Associations panel of neutrals, and has written about alternative dispute resolution for a national audience in The Federal Lawyer magazine.	

His Bar Association work includes service on the Cincinnati Bar Association Board of Trustees, President of the Federal Bar Associations Cincinnati-Northern Kentucky Chapter, and Sixth Circuit Vice President of the Federal Bar Association, an elected position.     
  
Mr. Newman graduated with honors from the American University Law School in Washington, D.C. and attended New York Universitys Film School.  He is active in the arts, and has completed the Business on Board training with the Fine Arts Fund.  Recently, he was appointed Chair of the Friends of the Cincinnati Pops Orchestra. 
]]></description>
			<pubDate>Wed, 14 Nov 2007 21:48:00 CST</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Dru Beguelin]]></title>
			<guid>http://www.cpa-resource.com/blog/drubeguelin/</guid>
			<link>http://www.cpa-resource.com/blog/drubeguelin/</link>
			<description><![CDATA[Dru Beguelin is a Partner at A-SALT Group, LLC where he is a member of a growing practice in the state and local tax arena. A-SALT Group is a dynamic company comprised of professional individuals who bring over 38 years of combined state and local tax experience to bear on your tax needs. His company offers a variety of services focused in the area of Sales and Use Tax, Canadian Sales Tax, and Property Tax. He is confident that their service, experience, passion, and understanding make them superior in the state and local tax consulting field. Dru does not service clients in a cookie cutter fashion. Instead, he tailors services to fit their needs. His focus is to listen to our clients issues and concerns, getting to know their business and how it operates, recommending solutions that are cost effective and make sound business sense. His group acts as an extension of their department. Dru has been in the state and local tax area for over twenty-five years. His professional experience started in the corporate sector where he worked for British Petroleum of North America, Inc. (BP). He served as company representative on the Trans Alaskan Pipeline System Tax Subcommittee. He also gained experience managing the tax planning, research, audits and compliance for The BOC Group, Inc. He then switched sides of the table to be a consultant working with such companies as DuCharme, McMillen & Associates, Inc., as Northeast Regional Director of the State and Local Tax Division, and Burr Wolff as Northeast Vice President of Sales & Use Tax Services, where he worked closely with clients to develop and implement tax-planning strategies that resulted in future savings, and in the review of sales & use tax matters including automated compliance software, compliance agreements and managed audits. Dru's tax consulting experience includes manufacturing, retail, wholesale, leasing, telecommunications, oil and gas, and transportation. Dru holds a Bachelor of Arts in Accounting from Thomas Edison State College. Dru is a Vertex Certified TDM Specialist and has had formal Taxware training. Dru is a member of the Institute for professionals in Taxation (IPT).]]></description>
			<pubDate>Fri, 02 Nov 2007 12:41:43 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Stuart Freeland]]></title>
			<guid>http://www.cpa-resource.com/blog/stuartfreeland/</guid>
			<link>http://www.cpa-resource.com/blog/stuartfreeland/</link>
			<description><![CDATA[Mr. Freeland represents businesses and institutions both as outside general counsel and in a broad range of transactions, particularly real estate related activities.  His clients include a major Boston area university, real estate development firms and organizations involved in a variety of business activities. Mr. Freeland assists clients to organize and operate their businesses in a tax efficient manner.  

Notable Experience
Represents clients in the formation of all types of business enterprises, including corporations, limited liability companies, joint ventures and partnerships, including advice regarding selection of the appropriate business entity; 

Advises individuals and organizations regarding federal and state income tax consequences of business transactions and investments, including tax free exchanges; 
Represents clients in the purchase and sale of businesses, including asset and stock transactions, leasing and problems of ownership; 

Represents clients in commercial real estate transactions including purchase and sale, leasing and financing arrangements; 
Prepares shareholder and stock redemption agreements; 

Represents clients regarding corporate reorganizations; 

Represents clients regarding private offerings of securities; 

Represents clients in debt financing transactions, including asset based loans and mortgage loans; 

Counsels clients in employment and consulting arrangements, including confidentiality and non competition agreements.]]></description>
			<pubDate>Fri, 02 Nov 2007 11:15:51 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Holly J. Culhane]]></title>
			<guid>http://www.cpa-resource.com/blog/holly j.culhane/</guid>
			<link>http://www.cpa-resource.com/blog/holly j.culhane/</link>
			<description><![CDATA[Identified the need for human resource and organizational assistance for small- and medium-sized business?es and formed Profes?sional Administra?tive Systems in 1987. Now known as P A S Associates, this firm combines specialists in the fields of human resources, labor and employment law, affirma?tive action, and substance abuse policies and education, providing an unsurpassed Human Resource Center. Ms. Culhane publishes a bi-monthly update, "Employer Essentials" and produced "Employment Essen?tials", a radio program which aired for two years on KERNTALK 1410AM assisting Kern County employers in various areas of human resource management. 

Ms. Culhane's professional and community involvements currently include the Rotary Club of Bakersfield, the Society for Human Resource Management, the Greater Bakersfield Chamber of Commerce, International Christian Ministries, Kern County Youth for Christ, and the National Board of Trustees for YFC/USA. 

Ms. Culhane's well-rounded business and community efforts assist P A S Associates in working with clients to provide such services as customized Employee Policy Handbooks, Employee Maintenance Programs (off-site and on-site human resource assistance), human resource related training, Employee Satisfaction Surveys, Job Descrip?tions, Operating and Administra?tive Procedures Manuals, and Organizational and Compensation Surveys. 

Ms. Culhane's rare gift for relational and substantive training has made her a popular choice by associations, private organizations and the public sector alike for training and presentations in the human resource field.]]></description>
			<pubDate>Fri, 02 Nov 2007 07:52:30 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Trey Wood]]></title>
			<guid>http://www.cpa-resource.com/blog/treywood/</guid>
			<link>http://www.cpa-resource.com/blog/treywood/</link>
			<description><![CDATA[Trey has made it his professional mission to assist clients in maximizing employee relations and minimizing employee claims.  This means being attentive to a clients needs and providing the type of advice that will fit within the framework of an individual clients own philosophy.  But when creative problem solving will not satisfy a litigious employee, it is good to know that Trey has been practicing as a trial attorney for over eighteen years.  He has tried many employment cases in both federal and state courts across the country and has represented clients before various state and federal agencies such as the EEOC, OSHA, Department of Labor, the Texas Commission on Human Rights and the Texas Workforce Commission.  Trey is board certified by the Texas Board of Legal Specialization in the area of labor and employment law and is a frequent speaker before various trade organizations on all aspects of employment law.]]></description>
			<pubDate>Thu, 01 Nov 2007 11:51:47 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Kelli Hill]]></title>
			<guid>http://www.cpa-resource.com/blog/kellihill/</guid>
			<link>http://www.cpa-resource.com/blog/kellihill/</link>
			<description><![CDATA[Kelli Hill is an associate of Constangy, Brooks & Smith in the Macon office.  Constangy, Brooks & Smith limits its practice to labor and employment law counseling to management and has done so, exclusively, since 1946, when it was founded in Atlanta, Georgia.  Constangy, Brooks & Smith, now has thirteen offices in nine states and represents management throughout the United States.  Kelli received her undergraduate degree from The University of Georgia in 2001 and earned her J. D. degree from Mercer Universitys Walter F. George School of Law.   Kelli is a Member of the State Bar of Georgia, the Georgia Defense Lawyers Association, the Macon Bar Association, and she is the Vice-President of the Young Lawyers Division of the Macon Bar Association.  Kellis primary focus is representing employers in workers compensation disputes and the defense of management in employment litigation on issues such as Title VII, the Americans with Disabilities Act (ADA), the Age Discrimination in Employment Act (ADEA), and the Family Medical Leave Act (FMLA) at all administrative levels, mediation, and Federal and State court.  She also performs in-house training for employees and management on sexual harassment, recent developments in labor and employment law, and workers compensation defense, and  reviews corporate policies for guidance assistance and compliance.]]></description>
			<pubDate>Thu, 01 Nov 2007 07:31:38 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Doug H. Moy]]></title>
			<guid>http://www.cpa-resource.com/blog/doug h.moy/</guid>
			<link>http://www.cpa-resource.com/blog/doug h.moy/</link>
			<description><![CDATA[Doug H. Moy is a nationally recognized author, consulting specialist, seminar instructor and educator. He has an undergraduate degree from Willamette University and a Masters degree from Washington State University. Since 1979, Mr. Moy has consulted to attorneys, tax practitioners and their clients, as well as assisted practitioners representing clients before the IRS Conference of Right and Appeals Division and Settlement Conference Negotiations. He is noted for his ability to communicate his unparalleled knowledge and experience to practitioners at all levels in his field of expertise; namely, estate/gift taxation and planning, with special expertise in living trusts; community property; lottery prize winnings; structured settlement trusts; extricating clients from abusive trust tax shelters; designing effective estate plans; and preparation of Form 706 Estate Tax Returns and 709 Gift Tax Returns. He offers particular assistance and exceptional skill designing creative, practical solutions to challenging and difficult estate planning situations.

Mr. Moy was instrumental in obtaining from the Oregon Department of Revenue the first declaratory rulings favorably issued in regard to Oregon lottery prize winners, involving the transfer of payments to a revocable living trust. A highly sought after educator, having been keynote speaker at thirteen consecutive annual national estate and gift tax conferences for the National Society of Accountants (NSA), Mr. Moy also designed and coordinated twelve of those conferences. He has taught at many tax conferences for the National Association of Tax Professionals (NATP) and teaches continuing professional education courses at Portland Community College to CPAs, accountants, Enrolled Agents and insurance producers.

A former member of NSAs prestigious Federal Taxation Committee, Mr. Moy has been the recipient of the ?Golden Quill Award,? presented by the NSA in recognition of his outstanding contributions to the education offerings of the Society. He has also been recipient of the ?Speaker of the Year Award,? presented by NSA in recognition of having attained the highest rating as a speaker at any educational conference during the year. To date, Mr. Moy remains the only person to have ever been honored with both awards in the same year and the only person to have been awarded the ?Golden Quill Award? within two consecutive years. Further, he designed and taught the most successful ?Seminar at Sea? ever offered by NSA. 

Author of the NSAs position paper Proposed Repeal of the Federal Estate, Gift and Generation-Skipping Transfer Tax, which was prepared for presentation to Congress and adopted by the NSA as its official position on the subject, Mr. Moy also authored the NSAs position paper Income Taxation of Trusts and Estates, which was additionally adopted by NSAs Board of Governors as its official position.

An author for both Aspen Publishers and John Wiley & Sons, having authored nine books to date, including Living Trusts; and Wealth Preservation: How to Start and Develop an Estate Planning Practice, he has also been published frequently in Tax Management Estates, Gifts and Trusts Journal; National Public Accountant; The Monthly Digest of Tax Articles; and TAXPRO Journal. Mr. Moy is a former faculty member for the College for Financial Planning and served on its Curriculum Advisory Board. He is an active member of NATP and an instructor on the Lorman Education Services faculty. He has served on several community-affiliated boards of trustees, including the Meridian Park Hospital Medical Foundation; Loaves & Fishes, Inc.; and the Lake Oswego Public Library.]]></description>
			<pubDate>Fri, 19 Oct 2007 14:23:13 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Cynthia Umphrey]]></title>
			<guid>http://www.cpa-resource.com/blog/cynthiaumphrey/</guid>
			<link>http://www.cpa-resource.com/blog/cynthiaumphrey/</link>
			<description><![CDATA[Cynthia Umphrey helps families and business owners make significant personal and professional life decisions. Ms. Umphrey calls upon over 10 years of experience in estate planning, probate administration, business structuring and business exit planning to guide you though lifes most important choices.

Estate Planning & Post-death Administration: Ms. Umphrey walks her clients through the entire estate planning process with care. Some concerns she will help you resolve include: how to set aside money and assets for your family, who should make decisions for you if you are incapacitated, and who should care for your children if you are unable to do so. She will ensure your future plans are followed as much as possible without court interference.

Business Planning: Ms. Umphrey understands that business owners are faced with day-to-day questions as well as major quandaries. She handles everything from troubleshooting on employee or collections issues to engaging in strategic planning and protecting your family and business in the event of a death. Ms. Umphrey works proactively to create a plan that puts you in the best possible legal and financial position now and in the future.

Exit Planning: As an exit planning strategist, Ms. Umphrey helps owners of closely held businesses scale back their involvement, retire or transition their companies to new owners. Her transition plans allow owners to leave their businesses on their own terms and maximize the value received, or to keep their businesses as a source of income even as they retire. Techniques involved in this process can include: mediation of family issues; creation of incentives to key employees; tax advantaged sale or purchase of businesses; sophisticated gifting strategies; legal audit; and solving legal and tax problems before they become critical.

PRACTICE AREAS:
Business Law, Exit Planning, Estate Planning and Probate

EDUCATION:
B.A., Oakland University, magna cum laude J.D., University of Michigan, cum laude
BAR ADMISSIONS:
State Bar of Michigan

MEMBERSHIPS:
State Bar of Michigan (Council Member, Business Law Section) Oakland County Bar Association Member of The Institute of Continuing Legal Educations Business Law Advisory Board

OTHER ACTIVITIES:
Ms. Umphrey is a frequent lecturer for The Institute of Continuing Legal Education, Lorman Education Services, the National Business Institute and other organizations. The Detroit Legal News, the Oakland Legal Press and Bottom Line Business Publications have published or quoted her articles and she has appeared on the Business Reality Network.]]></description>
			<pubDate>Fri, 05 Oct 2007 09:53:34 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author David Dorfman]]></title>
			<guid>http://www.cpa-resource.com/blog/daviddorfman/</guid>
			<link>http://www.cpa-resource.com/blog/daviddorfman/</link>
			<description><![CDATA[David Alan Dorfman is a founding member of the New York Chapter of the National Academy of Elder Law Attorneys.  He has a dynamic, growing office practicing Elder Law including Medicaid and Medicare, Trusts, Estate Planning and Administration, Guardianships and Advanced Directives.  A holistic approach assures meeting the legal needs of our clients.  Committed to the highest standards of professional performance since its inception, our reputation for excellence is earned.

David Alan Dorfman received his B.A. with honors from Boston University in May 1988 and his J.D. from Boston University School of Law in May 1991 and participated in an L.L.M. program concentrating in Health Law at New York University School of Law in 1993. 

He has held leadership positions as the Chair of the Young Lawyers Sections of the New York County Lawyers Association and the Brooklyn Bar Association. He serves on the Public Relations Committee of the National Academy of Elder Law Attorneys and is a member of the National Association of Long-Term Care Professionals, the Elder Law Section of the New York State Bar Association and serves on the Committee on Legal Problems of the Aging at the Association of the Bar of the City of New York.

Publications include articles that have appeared in the National Academy of Elder Law Attorneys News, The Elder Law Attorney, the Brooklyn Barrister and Lawyers Cooperative Publishing's Serving Elderly Clients.]]></description>
			<pubDate>Thu, 13 Sep 2007 16:29:00 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Jacob Stein]]></title>
			<guid>http://www.cpa-resource.com/blog/jacobstein/</guid>
			<link>http://www.cpa-resource.com/blog/jacobstein/</link>
			<description><![CDATA[Mr. Stein is a partner with the law firm Boldra, Klueger and Stein, LLP, in Los Angeles, California.  The firms practice is limited to asset protection, domestic and international tax planning, and structuring complex business transactions.  The firms goal is to provide the highest quality legal work that is usually associated with only the biggest law firms, in a boutique firm setting.

Jacob received his law degree from the University of Southern California, and his Masters of Law in Taxation from Georgetown University.  Mr. Stein has been accredited by the State Bar of California as a Certified Tax Law Specialist and is AV-rated (highest possible rating) by Martindale-Hubbell.

In the arena of asset protection, Mr. Stein assists high net-worth individuals and successful businesses in protecting their assets from plaintiffs and creditors by focusing on properly structuring asset ownership and business structures and operations. 

In the arena of tax planning, Mr. Stein structures complex domestic and offshore income and estate tax planning transactions.

Mr. Stein is an author of numerous tax and asset protection articles and a frequent lecturer to various attorney, CPA and other professional groups on topics ranging from asset protection to choice of entity planning, and offshore tax planning to advanced real estate exit strategies.  Jacob is an instructor with the California CPA Education Foundation, National Business Institute and Lorman Education Services, teaching courses on advanced tax planning, asset protection and trust law.  He is an adjunct professor oftaxation at the CSU, Northridge Graduate Tax Program.  He is the past-chair of the Tax Section of the San Fernando Valley Bar Association, and a member of the tax sections of the American, California and Los Angeles County Bar Associations. ]]></description>
			<pubDate>Wed, 12 Sep 2007 16:37:07 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Frank Rudewicz]]></title>
			<guid>http://www.cpa-resource.com/blog/frankrudewicz/</guid>
			<link>http://www.cpa-resource.com/blog/frankrudewicz/</link>
			<description><![CDATA[Frank Rudewicz is a Managing Director at UHY Advisors FLVS, Inc. An attorney and proven leader, he excels in building organizations and cultivating relationships across multiple disciplines. He has twenty-six years of experience integrating the law enforcement, legal and corporate communities. He has significant domestic and international experience in designing and managing corporate asset protection programs, information protection, anti-violence and employee conduct programs, as well as conducting investigations into anti-trust/anti-competitive, harassment, internal fraud, ethics and other employment related conduct.

Frank Rudewicz professional experience includes; Ethics and Compliance Monitor for high profile entities in several states, Project Manager Bankruptcy/Asset Analysis re: Adelphia Communications, Director of Corporate Security and Emergency Management, super-regional financial institution, a 14 year law enforcement career with the Hartford Police Department and the Federal Bureau of Investigation, as well as other various positions.

He co-drafted industry guidelines for Information Protection for the American Society of Industrial Security (?ASIS?)and co-drafted industry guidelines for Workplace Violence Prevention and Response for ASIS.

He is a recognized expert on security, investigations and workplace violence prevention, he lectures and teaches frequently on investigative and security issues throughout the country.]]></description>
			<pubDate>Tue, 21 Aug 2007 16:32:22 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author  ]]></title>
			<guid>http://www.cpa-resource.com/blog//</guid>
			<link>http://www.cpa-resource.com/blog//</link>
			<description><![CDATA[]]></description>
			<pubDate>Mon, 20 Aug 2007 16:30:38 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Frank Rudewicz]]></title>
			<guid>http://www.cpa-resource.com/blog/frankrudewicz/</guid>
			<link>http://www.cpa-resource.com/blog/frankrudewicz/</link>
			<description><![CDATA[]]></description>
			<pubDate>Mon, 20 Aug 2007 16:28:22 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Pierre Coupet]]></title>
			<guid>http://www.cpa-resource.com/blog/pierrecoupet/</guid>
			<link>http://www.cpa-resource.com/blog/pierrecoupet/</link>
			<description><![CDATA[A long and distinguished professional career spannning a number of disciplines over a period of 34+ years.  Author, prolific lecturer, speaker and trainer on Virtual Organization Management and inventor of patent-pending best practices, policies and procedures for operating in a virtual environment and managing a virtual organization.  Recognized worldwide as the World's Foremost Expert on Virtual Organization Management.  Experience includes: Chairman, CEO & Chief Virtual Organization Management Consultant, NetWEB Elite Solutions, Inc., a Virtual Organization Management Consulting and ebusiness solutions company;  Founder, CEO & Dean of newly formed Virtual Organization Management Institute - a div of NetWEB Elite Solutions; Founder, Chairman & CEO, The Finex Group Incorporated - a national executive search firm - representing blue chip clients for over 13 years; held a number of management consulting positions as well as Auditor and Sr. Tax Accountant positions with various local CPA firms; former member of the California Air National Guard and active duty member of the 10th Aerospace Defense Squadron, USAF.  ]]></description>
			<pubDate>Mon, 11 Jun 2007 09:36:46 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Eugene Boyle]]></title>
			<guid>http://www.cpa-resource.com/blog/eugeneboyle/</guid>
			<link>http://www.cpa-resource.com/blog/eugeneboyle/</link>
			<description><![CDATA[Eugene A. Boyle is a member of Neal Gerber Eisenbergs Labor & Employment Practice Group. Gene works closely with companies of all sizes, helping them anticipate, avoid, and when necessary, resolve issues and disputes that arise from the complexities of the employment relationship.  He regularly assists and supports clients and human resources professionals in such areas as strategic planning, policy development, legal compliance, training, union avoidance, labor negotiations, and employment issues arising in the context of mergers, sales, and acquisitions.]]></description>
			<pubDate>Fri, 26 May 2006 10:32:49 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Jamie Charter]]></title>
			<guid>http://www.cpa-resource.com/blog/jamiecharter/</guid>
			<link>http://www.cpa-resource.com/blog/jamiecharter/</link>
			<description><![CDATA[Jamie Charter, consultant, trainer and author, has been providing employment and litigation consulting services for 23 years through Charter and Company employment resource consultants in Soquel, California. Areas of specialization include development and implementation of disability management programs, case management, EEOC/FEHA/ADA consultation, return-to-work facilitation, CalPers job description services, job analyses, conducting training seminars for employer groups on sexual harassment prevention and discrimination and litigation /expert witness services in Forensics. Jamie has assisted numerous City, County, school district and small employers with compliance matters, resulting in a positive and proactive outcome. 
 Jamie holds a Masters Degree in Counseling, is certified as a Professional in Disability Management, (CPDM) and is a State of California Independent Vocational Evaluator (IVE). Ms. Charter is active in the Forensics and Disability Management chapters of the International Association of Rehabilitation Professionals and the California Association of Rehabilitation and Reemployment Professionals, is in the NCHRA, the Santa Cruz County Bar Association, the Employer Advisory Council and COSIPA.
  Jamie is on the faculty of WorkCompSchool, providing web-based and certified online and live continuing education courses for the workers' compensation industry.  Jamie is also a prolific and accomplished writer and editor, with many published articles in employment related issues in wide-reaching media arenas.
Ms. Charter also is a principal in the Vocational Consulting Consortium, a professional statewide group providing consulting services in the areas of labor law compliance, expert witness services and resources to employers, the legal community and the insurance industry.
]]></description>
			<pubDate>Thu, 18 May 2006 12:41:04 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Bart Castle]]></title>
			<guid>http://www.cpa-resource.com/blog/bartcastle/</guid>
			<link>http://www.cpa-resource.com/blog/bartcastle/</link>
			<description><![CDATA[Bart W. Castle, of the Sapio Group, LP, has been involved in virtually all facets of human resource management over the past two decades. He began his career in a regional supermarket chain, where he served as director of training and employee relations. Mr. Castle served a subsequent organization as director of human resources, risk management and safety. The organization owned a group of 100 quick-service restaurants employing over 1,500 employees. Mr. Castle also worked in organizational development in a large metropolitan medical center and taught at the university level. For the past six years as a consultant, he has assisted managers and leaders in a wide variety of industries on a full range of human resources issues, from the basic (e.g., policy additions or revisions) to the more complex (e.g., workplace investigations, third-party responses and negotiations). The work includes assisting companies in dealing with entities such as the Department of Labor, the Equal Employment Opportunity Commission, and the Occupational Safety and Health Administration. Mr. Castle received his bachelors degree in communications from Abilene Christian University and his masters degree in communications from Texas Tech University. He speaks regularly on employment and management topics.
]]></description>
			<pubDate>Fri, 05 May 2006 16:31:17 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Mike Coles]]></title>
			<guid>http://www.cpa-resource.com/blog/mikecoles/</guid>
			<link>http://www.cpa-resource.com/blog/mikecoles/</link>
			<description><![CDATA[Michael E. Coles graduated from Duke University with a B.A. degree in political science and African-American studies and a J.D. degree. He began his legal career at Winstead Sechrest & Minick P.C. and he founded The Coles Firm PC, a labor and employment law boutique. Since 1998, he has practiced labor and employment law exclusively. Mr. Coles has handled single plaintiff discrimination and harassment cases, as well as multi-state class actions involving the E.E.O.C. In addition to traditional litigation, he has helped clients develop employment policies and procedures, drafted and negotiated contracts, and provided employee and management training on a variety of human resources issues. Mr. Coles immigration practice includes representing multinational employers transferring employees to the U.S. and other foreign countries, assisting domestic employers with hiring foreign workers and helping individual clients pursue immigration benefits. In the non-compete/trade secret arena, he served corporate and individual clients in drafting, negotiating and litigating non-compete agreements. Throughout that process, he remains actively involved to ensure optimal results in each case. Mr. Coles is a frequent speaker for a variety of organizations. He regularly works directly with corporate clients and business groups to provide targeted presentations related to various areas of employment and immigration law.
]]></description>
			<pubDate>Fri, 05 May 2006 15:07:30 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Lewis Clark]]></title>
			<guid>http://www.cpa-resource.com/blog/lewisclark/</guid>
			<link>http://www.cpa-resource.com/blog/lewisclark/</link>
			<description><![CDATA[Lewis Clark concentrates his practice on counseling and advocacy for both private and public sector employers in all types of labor and employment matters and is an experienced mediator of employment and other civil litigation matters.

Mr. Clark is a trial lawyer who represents employers in a broad range of employment litigation and administrative matters throughout the United States that involve such issues as discrimination, harassment, retaliation, wage and hour law, employment at-will, employee benefits, employment contracts, defamation, employment intentional torts, wrongful discharge, unfair competition, trade secrets and unfair labor practices. He also regularly represents both private and public sector employers in arbitrations relating to grievances under collective bargaining agreements.

Mr. Clark counsels employers on compliance with all federal and state labor and employment laws, such as all federal and state discrimination laws, the Americans with Disabilities Act, the Family and Medical Leave Act, the Fair Labor Standards Act, the Worker Adjustment and Retraining Notification Act (WARN), the Equal Pay Act, the National Labor Relations Act, the whistleblower retaliation provisions of the Sarbanes-Oxley Act, and the Uniformed Services Employment and Reemployment Rights Act (USERRA). He counsels employers on workplace harassment, workplace violence, terminations, mass layoffs, union avoidance, unfair labor practices, drug and alcohol testing, employment practices liability insurance, employee handbooks and policies, noncompetition agreements and executive employment agreements.  He regularly collaborates with the firms corporate lawyers, counseling clients on employment and traditional labor law issues that arise amidst mergers, acquisitions, bankruptcies and reorganizations.

Mr. Clark also performs comprehensive reviews of employers employment policies and practices and performs training for supervisors and other employees concerning hiring and firing, discrimination, harassment, managing employee leaves, religious discrimination and accommodation, union avoidance, and other employee relations issues. He is also a frequent lecturer for a variety of human resources organizations and serves as an appointed mediator for the United States District Court for the Southern District of Ohio.]]></description>
			<pubDate>Thu, 04 May 2006 14:39:44 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Andy Malinoski]]></title>
			<guid>http://www.cpa-resource.com/blog/andymalinoski/</guid>
			<link>http://www.cpa-resource.com/blog/andymalinoski/</link>
			<description><![CDATA[Andy Malinoski is Vice President of Marketing and Communications for Vested Health.  

Joining Vested Health in January 2006, Malinoski is an advocate for consumer-driven plans based on real life experience with health care benefits professionally as an employer and personally as a father of three children.  Andy oversees the account management, media relations and educational material development key to providing consumers information about how their health plan works and the benefits available to them through their Vested Health plan.  

Prior to joining Vested Health, Malinoski worked in the newspaper publishing business directing a state-wide newspaper delivery and marketing operation and providing sales, marketing and organizational consulting services to newspapers throughout the United States. 

His twelve-year tenure managing benefits for a variety of service, managerial and executive positions involved Andy directly in the need for a health benefit cost control solution and the importance of providing quality health care benefits for employees to create a quality working environment and reduce employee turnover.

Founded in 2001, Vested Health provides Health Reimbursement Arrangements, Health Savings Accounts and Flexible Spending Accounts in throughout the United States.  Vested Health continues to grow throughout the mid-West, mid-Atlantic and Southeastern states due to the proven effectiveness of its programs

Malinoski graduated in 1993 with a Bachelor of Science in Journalism from West Virginia University.]]></description>
			<pubDate>Thu, 04 May 2006 10:04:13 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Howard Brown]]></title>
			<guid>http://www.cpa-resource.com/blog/howardbrown/</guid>
			<link>http://www.cpa-resource.com/blog/howardbrown/</link>
			<description><![CDATA[Howard M. Brown received his J.D. degree, cum laude, from Suffolk University Law School and his bachelors degree in industrial and labor relations from Cornell University. He is a founding partner of the Boston law firm of Bartlett Hackett Feinberg P.C. Mr. Brown concentrates his practice in civil litigation and employment law. In the employment area, he represents both employers and employees before state and federal administrative agencies and courts in cases involving sexual harassment; age, race, disability and sex discrimination; the Fair Labor Standards Act; wrongful termination; and trade secrets and noncompetition agreements. He also counsels clients regarding day-to-day employment law issues involving COBRA, the Family and Medical Leave Act, reasonable accommodation to disabled employees, employment contracts, severance and employee handbooks. In addition, Mr. Brown has substantial litigation experience in commercial law issues including the Uniform Commercial Code, fraudulent conveyance law, debtor-creditor matters and business torts. His representative decisions include Plymouth Savings Bank v. United States, 187 F.3d 203 (1st Cir. 1999); Prader v. Leading Edge Products, Inc., 39 Mass. App. Ct. 616 (Mass. App. Ct. 1996); Shawmut Bank, N.A. v. Miller, 415 Mass. 482 (1993); Arlington Trust Co. v. Caimi, 414 Mass. 839 (1993); and Dole v. DeSisto Schools, Inc., 929 F.2d 789 (1st Cir. 1991). Mr. Brown is a member of the advisory board of the Massachusetts Commission Against Discrimination and of the hearing committee of the Board of Bar Overseers of the Supreme Judicial Court. He has also written on legal topics for the Boston Business Journal, Commercial Lending Review and National Law Journal.]]></description>
			<pubDate>Wed, 03 May 2006 13:49:01 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Carol Westberry]]></title>
			<guid>http://www.cpa-resource.com/blog/carolwestberry/</guid>
			<link>http://www.cpa-resource.com/blog/carolwestberry/</link>
			<description><![CDATA[Carol Westberry, SPHR, is a senior human resources consultant and president of The Westberry Group, Inc., a full-service human resources consulting group providing client companies with human resource solutions and business strategies. Ms. Westberry has been an active human resources professional for more than 20 years. Prior to starting her own human resources consulting firm, she focused her professional energies in the PEO Industry. Ms. Westberrys experience in the PEO industry includes director of human resources for Professional Employer Plans, regional human resources director for ADP/TotalSource, vice president of human resources for TeamStaff Companies (currently Gevity) and director of human resources for Payroll Transfers (currently Gevity). Prior to entering the PEO industry, she served in various human resources management positions in the manufacturing, technology and hospitality industries. Ms. Westberry is an accomplished presenter and facilitator;  she has been a featured speaker at the PGA Annual Conference and the National Mortgage Brokers Association Annual Convention. During the course of her professional career, she has designed and delivered numerous human resources focused workshops for a variety of audiences. Her article ?Counseling ? An Opportunity to Improve? has been featured in a national news magazine. Ms. Westberry is a graduate of Stevens College for Women, holds several human resources certifications from the University of South Florida and is certified as a senior professional in human resources (SPHR). She is a member of Society for Human Resources Management and MidFlorida ]]></description>
			<pubDate>Thu, 27 Apr 2006 10:23:04 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[New Blog Author Calvin House]]></title>
			<guid>http://www.cpa-resource.com/blog/calvinhouse/</guid>
			<link>http://www.cpa-resource.com/blog/calvinhouse/</link>
			<description><![CDATA[Civil litigator for 27 years, with substantial trial experience. Emphasis on appellate matters. Maintains the  Appellate Counsellor Home Page. Experience: associate, Cravath Swaine & Moore; Deputy Commissioner, New York City Department of Consumer Affairs; partner, Ratner House & Murch; assistant professor, Western State University College of Law; of counsel, Fulbright & Jaworski LLP. Education: BA 1973, Columbia College; JD 1976, Columbia Law School. Bar Admissions: California; New York; United States Supreme Court; United States Courts of Appeals for the Second, Ninth and Eleventh Circuits; United States District Courts for the Eastern and Southern Districts of New York, and the Southern, Central, Eastern and Northern Districts of California.]]></description>
			<pubDate>Thu, 06 Apr 2006 14:31:13 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Four Questions Online Sellers Need to Ask About E-Commerce Sales Tax]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=635</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=635</link>
			<description><![CDATA[Over the course of two decades, online sales went from fad to fortune to bust, and have now settled in as part of everyday business for a wide variety of small to medium sized companies. In fact, if you&rsquo;re selling something then you most likely have an online component &ndash; and if you don&rsquo;t, you&rsquo;re thinking about it. The wide net that can be cast brings in more buyers from more places, giving sellers the ability to leapfrog to a new level of success. But just as online sales yield higher income for companies, the states in which they do business expect to be compensated through both sales and income tax.]]></description>
			<pubDate>Thu, 26 Jun 2008 09:55:09 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Is Form 1065 Necessary for Partnerships Between Spouses?]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=438</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=438</link>
			<description><![CDATA[Where a partnership is owned entirely by a husband and wife who file ajoint return, there has been the question of whether a Form 1065 for thepartnership is necessary. In the Small Business and Work Opportunity TaxAct of 2007, signed into law in May 2007, Congress added section 761(f) toaddress joint ventures between spouses who file joint returns, effectivefor years beginning after Dec. 31, 2006.]]></description>
			<pubDate>Tue, 24 Jun 2008 08:07:00 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Opportunities and Obstacles: §1031 Like-Kind Exchanges Involving Tenant-in-Common Properties]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=437</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=437</link>
			<description><![CDATA[Like-kind exchanges allow an investor to swap property and defer the
capital gains tax. Section 1031 of the Internal Revenue Code allows an
investor to defer taxable gains on the sale of certain types of investment
property if the investor exchanges that investment property for similar or
like-kind investment property. Real property can be exchanged as like-kind
property. One type of real property may be exchanged for another. So long
as the real property is investment property only, the type of real
property swapped does not matter. A warehouse/distribution property may be
swapped for a shopping center or vacant land may be swapped for an office
building. Interests, however, in business entities, such as a partnership
interest, shares of a corporation or membership interests in an LLC do not
qualify for &sect;1031 tax-deferred exchange treatment, even if those
business entities manage or hold investment real property.1 ]]></description>
			<pubDate>Wed, 18 Jun 2008 10:26:44 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[Is Your Organization Ready for the New Form 990?]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=435</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=435</link>
			<description><![CDATA[The Internal Revenue Service has updated and revised its Form 990, theannual information return required to be filed by tax-exemptorganizations. The redesigned Form 990 reorganizes many of the elements ofthe old form, so tax-exempt organizations will have to orient themselveswith the new layout. More importantly, the IRS has greatly increased thenumber of schedules to Form 990. The purpose of the new and expandedschedules is to gather increased amounts of information and allow thepublic to view the collected data.]]></description>
			<pubDate>Thu, 12 Jun 2008 09:55:19 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[U.S. Supreme Court Rejects the Concept of "Scheme Liability"]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=441</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=441</link>
			<description><![CDATA[On January 15, 2008, the U.S. Supreme Court issued a much-anticipated
decision that significantly reduces the risk that a third party &ndash;
such as a vendor or financial institution &ndash; that does business with
an issuer who files financial statements that violate the federal
securities laws, would itself be held liable for violations of Section
10(b) of the Securities and Exchange Act of 1934, as amended, and
Securities and Exchange Commission Rule 10b-5. This decision should
significantly insulate financial institutions and others who work with
issuers of publicly traded securities from federal securities law
liability based on a claim that, but for the conduct of the third party,
the issuer would not have been able to make an actionable misstatement.]]></description>
			<pubDate>Wed, 28 May 2008 07:37:58 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[ESOP Update: Section 409(p): Letter Ruling]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=434</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=434</link>
			<description><![CDATA[IRS Issues First Private Letter Ruling on Section 409(p) of the
CodeOn January 25, 2008, the IRS published the first
ruling on the S corporation ESOP antiabuse rules codified in Section
409(p) of the code since the rules became law in 2001. Because the rules
were complicated and left many questions unanswered, in 2003 the Treasury
Department issued temporary and proposed regulations to provide guidance
on the application of the provisions of Section 409(p) of the code. On
December 17, 2004, a new set of temporary and proposed regulations were
issued toclarify, expand and modify the 2003 regulations&#894; these
regulations were ultimately finalized in December 2006. Despite these
actions by the Treasury Department, it has taken the IRS more than seven
years to first interpret these complicated and draconian rules.]]></description>
			<pubDate>Wed, 28 May 2008 07:37:41 CDT</pubDate>
		</item>
		<item>
			<title><![CDATA[IRS Lays Mine Field for Some Stock Transactions]]></title>
			<guid>http://www.cpa-resource.com/articles/view.php?article_id=442</guid>
			<link>http://www.cpa-resource.com/articles/view.php?article_id=442</link>
			<description><![CDATA[Several years ago promoters devise