Authors contributing to the May 2012 issue


Tax-Advantaged Investing for an Uncertain Economy page 28
Seth Hammer, CPA, Ph.D., is a professor of accounting at Towson University in Towson, Md. He has written books and articles and spoken on tax strategies and investments, including CCH’s Investments and Taxes: A Practical Guide for Financial Advisors and Investment Tax Planning Guide.

Charles J. Russo, CPA, Ph.D., is an assistant professor of accounting at Towson University in Towson, Md. He has published a number of articles in academic and professional journals and has taught seminars for various state CPA societies and other professional groups across the United States.


The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates page 34
Karen S. Cohen, CPA, MBA, is a principal with Packer Thomas CPAs and Business Consultants in Canfield, Ohio. Her areas of expertise include personal income tax planning, taxation of trusts, and gift and estate tax compliance. She is also a member of the Mahoning-Shenango Valley Estate Planning Council.


Gaining (From) Your Clients’ Trust page 38
Lindsey Ferguson, CPA, is a project manager with the AICPA Private Companies Practice Section (PCPS), which provides practice management information and resources to CPA firms of all sizes. She specializes in small firm interests and leads the Trusted Business Advisor program and the Veteran Fast Launch Initiative. Previously, she worked in public accounting in the tax field.


What’s Your Fraud IQ? page 44
Dawn Taylor, CPA, CFE, MBA, assists the Association of Certified Fraud Examiners in developing educational materials related to the prevention, detection, and investigation of fraud. She has an MBA in financial decision systems, and she has more than 15 years of accounting-related experience with diverse companies across a broad spectrum of industries.

Andi McNeal, CPA, CFE, is director of research for the Association of Certified Fraud Examiners (ACFE), where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She is co-author of the 2008 and 2010 editions, as well as the upcoming 2012 edition, of the Report to the Nation(s) on Occupational Fraud and Abuse, a biennial report the ACFE issues on the costs and effects of occupational fraud.


CPAs Prioritize Tech Security page 50
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has nearly 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.


Hire a Hero, Enjoy the Benefits page 54
Blake Christian, CPA, MBT, is a tax partner in the Long Beach, Calif., office of Holthouse Carlin & Van Trigt LLP. He writes and speaks frequently on federal and state location-based incentive credits. He has written for a number of other publications, including as a frequent columnist for the AICPA Corporate Taxation Insider e-newsletter. This article is adapted, updated, and expanded from his article in the Dec. 8, 2011, issue of the e-newsletter.

SPONSORED REPORT

Get the career toolkit

Download this sponsored report for four must-read articles showcasing tips and best practices for employers and employees.

DOWNLOAD

Filing season quick guide — Tax year 2014

Tax season started Jan. 20. Download our “quick guide,” a printable card that contains dollar thresholds, tax tables, standard amounts, credits, and deductions to keep at your fingertips during tax season.

TAX NEWS

Expired tax provisions extended for 2014

President Barack Obama signed legislation that retroactively extended more than 50 expired tax provisions for 2014, allowing taxpayers to take advantage of a host of tax incentives during this filing season.