Publisher
JOANNE S. BARRY

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

Managing Editor
ANTHONY H. SARMIENTO

Administrative Assistant 
LIZ BERNTSON

Web Editor
ELIZABETH GURVITS

Art Director
LARRY MATTHEWS

Senior Copy Editor
GENE CIOFFI

Copy Editor/Proofreader
CHRISTOPHER DAVIS

Advertising and Sponsorships
Laura Gaenzle
Account Representative
717-430-2351
laura.gaenzle@theygsgroup.com

Circulation
XIOMARA FOX

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

General Information
(212) 719-8300

E-mail: cpaj-editors@nysscpa.org

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
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
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
Cybersecurity: Steven Wertheim
Tech Talk: Susan B. Anders