Publisher
JOANNE S. BARRY

Editor-in-Chief
RICHARD H. KRAVITZ, MBA, CPA

Managing Editor
ANTHONY H. SARMIENTO

Assistant Editor
MICHAEL PULLMANN

Administrative Assistant 
LIZ BERNTSON

Web Editor
ELIZABETH GURVITS

Art Director
LARRY MATTHEWS

Graphic Design Manager
ERNESTO LARA

Senior Copy Editor
GENE CIOFFI

Copy Editor/Proofreader
CHRISTOPHER DAVIS

Advertising
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Hunt Valley, MD 21030

Advertising Representative
ALLISON ZIPPERT
(410) 584-1971
Fax: (410) 584-1998
[email protected]

Classified Advertising
KARYN KESSLER
(410) 316-9852
[email protected]

Circulation
XIOMARA FOX

Subscriptions
(800) 877-4522 or (212) 719-8312

General Information
(212) 719-8300

E-mail: [email protected]

THE CPA JOURNAL EDITORIAL BOARD
Susan B. Anders
C. Richard Baker
Sandra Benson
Quinton Booker
Douglas R. Carmichael
Anthony S. Chan
Robert A. Dyson
Elizabeth Forspan
Sheldon M. Geller
Jeffry Haber
Elliot L. Hendler
Jan Herringer
Julian Jacoby
Richard Jones
Peter A. Karl III
Sidney Kess
Stuart Kessler
Michael Kraten
Cynthia Krom
Joel Lanz
Mark H. Levin
Michele Mark Levine
Howard B. Levy
Martin J. Lieberman
David A. Lifson
Vincent J. Love
Nicholas J. Mastracchio, Jr.
Steven Mintz
Arthur J. Radin
Sridhar Ramamoorti
Yigal Rechtman
Miklos Vasarhelyi

COLUMN EDITORS:
SEC Insights: Allan B. Afterman
Auditing: Howard B. Levy
Tax Practice & Procedure: Bryan C. Skarlatos
State & Local Taxation: Corey Rosenthal, Patrick Duffany
Personal Financial Planning: Sidney Kess, Edward Mendlowitz
Estate & Retirement Planning: Martin Shenkman
Retirement Plan Advisor: Sheldon M. Geller
Managing Your Practice: Jason L. Ackerman
Tech Talk: Susan B. Anders