Latest Articles
  • Adding Age (A) to DEI Is a Good IDEA
  • CPAJ News Briefs: FASB, AICPA
  • Enhancing Employee Resilience
  • Cybersecurity Resources for Accounting Practices
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms
  • First Look at the Secure Act 2.0
  • CPAJ News Briefs: FASB, IASB, AICPA
  • Toward Resolving IRS Staffing Shortages
  • Seven Ways to Decrease Stress at Work
  • Practice Management and Tax Practice in the Current Environment
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

September 2016 Issue

Home /Magazine/September 2016 Issue
News & Views

ICYMI | Financial Planning Resources for Women (and Men)

By  Susan B. Anders, PhD, CPA/CGMA

March 2020 0

Giving some serious thought to women's financial planning issues can be beneficial to both CPAs and their female clients. When advising married couples, it is…

News & Views

Letter to the Editor

By  Neal B. Hitzig, PhD, CPA, Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

September 2016 0

Debating Non-GAAP Metrics Kudos to Thomas Selling and Gregory Sommers for “Why Accountants Should Care about Non-GAAP Financial Metrics” (June 2016). I am a fan…

News & Views

Forté Capital’s Selected Statistics

Conference Board Leading Indicators

By  CPAJ Staff

September 2016 0

The Conference Board index of leading indicators climbed 0.4% in July, slightly above expectations. The increase was led by industrial production. Nonfarm payrolls added 255,000…

News & Views

Tax & Accounting Update

By  CPAJ Staff

September 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Financial Planning Resources for Women (and Men)

By  Susan B. Anders, PhD, CPA/CGMA

September 2016 0

Giving some serious thought to women's financial planning issues can be beneficial to both CPAs and their female clients. When advising married couples, it is…

Editorial

Serving Two Masters

A Challenge for the Profession and Planners

By  Richard H. Kravitz, MBA, CPA

September 2016 0

At the American Accounting Association's recent 100th annual meeting and conference, I addressed a topic familiar to CPA Journal readers: Can CPAs serve two masters,…

Publisher's Column

New York’s Seven-Year Itch

By  Joanne S. Barry, CAE

September 2016 0

It's been seven years since state law-makers and regulators overhauled the rules that regulate the CPA profession in New York, expanding the scope of practice…

Analysis

Using the Wealth Gradient in Mortality for Better Policy Performance

By  Steven S. Zeiger

September 2016 0

In the financial services arena, it is not uncommon for high-net-worth (HNW) individuals and families to negotiate pennies when dollars are flying out the window.…

Analysis

Tax Implications (and Rewards) of Grandparents Taking Care of Grandchildren

By  Chen Song, CPA and Frank Messina, DBA, CPA

September 2016 0

While many baby boomer grandparents are enjoying their long-awaited retirement years of travel, rest, and relaxation, many others are again raising a family. Growing numbers…

Analysis

Paying for Children’s Education Can Be Taxing

Investigating the Kiddie Tax, Taxable Scholarships, Alternative Minimum Tax, and Form 1098-T Reporting

By  Alan Davis,JD, Stacey Kaden, Phd, CPA and Linda Zhang

September 2016 0

Determining education tax credits and the taxability of scholarships is an issue often encountered in tax planning and preparation. CPAs may be unaware that taxable…

Columns

RPA | Self-Directed Brokerage Accounts Expand Fiduciary Liability

By  Sheldon M. Geller, JD, CPA

September 2016 0

Participant-directed 401(k) plan investment has expanded from an investment menu to include a self-directed brokerage account option. Service providers market these accounts to provide participants…

Columns

PFP | Advisors Involved in Financial Planning

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

September 2016 0

Many CPAs perform financial planning services, as do numerous other types of professionals. This article provides an overview of different kinds of financial advisors and…

Columns

TPP | Filing a Claim for Refund of Overpaid Tax

By  Kevin M. Flynn, JD

September 2016 0

Filing a claim for refund of overpaid tax involves much more than just submitting an amended return to the IRS with an explanatory statement that…

News & Views

Max Block Awards Presented at Annual Editorial Board Meeting

By  CPAJ Staff

September 2016 0

The winners of the 2015 Max Block Distinguished Article Awards were honored during The CPA Journal Editorial Board meeting on August 9, 2016. This award…

News & Views

Collecting Life Insurance: A Cautionary Tale

By  Ronald Huefner, PhD, CPA, CMA

September 2016 0

Life insurance can be a significant estate asset for many individuals. However, unanticipated problems can arise when trying to collect that asset. In 2011, a…

News & Views

Depreciable Asset Lives

The Forgotten Estimate in GAAP

By  Howard B. Levy, CPA

September 2016 0

In the early days of what is now modern, authoritative GAAP, paras. 46–52 of Accounting Terminology Bulletin 1, Review and Résumé, issued by the AICPA…

Feature Articles

20 Questions on the Evolving Role of Tax-Deferred Annuities

By  Peter Karl and Kurt Kauffman, JD, LLM

September 2016 0

In Brief America is currently undergoing the largest wealth transfer in its history, as Baby Boomers begin to enter retirement and make provisions for their…

Feature Articles

Financial Planning with Excess Liability Insurance

By  Charles R. Pryor, PhdD, Zhiqiang Yan, PhD and Nicholas C. Lynch, PhD

September 2016 0

In Brief While most individuals probably think their insurance covers them for every conceivable occurrence, many policies have numerous gaps in coverage. Excess liability coverage…

Feature Articles

CPAs’ Growing Role in Trust-Owned Life Insurance Planning

By  Chad L. Reyes and Robert J. Alder

September 2016 0

In Brief CPAs have a tremendous responsibility to provide individuals with timely and accurate information, especially in the realm of life insurance and estate planning.…

Feature Articles

Selling And (Perhaps) Buying A Home

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

September 2016 0

In Brief Buying or selling a home is one of the most significant financial transactions many individuals engage in. The authors examine the various ways…

Feature Articles

Tax and Financial Retirement Strategies

2016 Max Block Award Honorable Mention in the Area of In Focus/Feature

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

September 2016 0

In Brief With the Baby Boom generation facing retirement, America may soon witness the largest wealth transfer from one generation to another in its history.…

September 2016 Issue

In this Issue: September 2016

By  CPAJ Staff

September 2016 0

This year, our annual focus on financial planning is organized around the advice individuals need at different stages in their lives. Many people rely upon…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023
  • Cybersecurity Resources for Accounting Practices January 2023
  • A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms January 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.