Publisher
JOANNE S. BARRY

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

Managing Editor
ANTHONY H. SARMIENTO

Assistant Editor
MICHAEL PULLMANN

Administrative Assistant 
STEPHANIE DOCTOR

Web Editor
ELIZABETH GURVITS

Art Director
LARRY MATTHEWS

Graphic Design Manager
ERNESTO LARA

Senior Copy Editor
GENE CIOFFI

Copy Editor/Proofreader
CHRISTOPHER DAVIS

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Circulation
XIOMARA FOX

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

General Information
(212) 719-8300
http://www.cpajournal.com
E-mail: cpaj-editors@nysscpa.org

THE CPA JOURNAL EDITORIAL BOARD
Susan B. Anders
C. Richard Baker
William Bregman
Douglas R. Carmichael
Anthony S. Chan
Robert H. Colson
Robert A. Dyson
Andrew Fair
Sheldon M. Geller
Kenneth J. Gralak
Neville Grusd
Elliot L. Hendler
Neal B. Hitzig
Ronald J. Huefner
Julian Jacoby
Peter A. Karl III
Laurence Keiser
Sidney Kess
Stuart Kessler
Michael Kraten
Joel Lanz
Mark H. Levin
Michele Mark Levine
Howard B. Levy
Martin J. Lieberman
David A. Lifson
Steve Lilien
Steve Loeb
Vincent J. Love
Nicholas J. Mastracchio, Jr
Edwin B. Morris
Bruce Nearon
Raymond M. Nowicki
Paul A. Pacter
Lawrence A. Pollack
Arthur J. Radin
Yigal Rechtman
Richard A. Riley, Jr.
Stephen F. Ryan III
Stephen Scarpati
Leslie F. Seidman
Rona L. Shor
Arthur Siegel
Lynn Turner
Robert N. Waxman

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