Survey Spotlights Need for Data and Security Strategies page 40
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.
What’s a Little Debt Between Friends?: How to Apply Accounting Rules for Related-Party Transactions page 48
Ralph M. Pucek, CPA, is a partner with Crowe Horwath LLP in the Oak Brook, Ill., office, and joined the firm in 1998. His activities for clients include verifying financial information; analyzing cost productivity and cost-control methods; conducting internal financial controls and systems reviews; analyzing financial agreements; and assisting companies in interpreting and implementing accounting standards.
Glenn E. Richards, CPA, is with Crowe Horwath LLP in the Oak Brook, Ill., office. He joined the firm in 2002 and focuses on financial statement audits of public and private multinational organizations. He also works to advance best practices and awareness of cross-border accounting and finance issues.
User-Friendly AICPA Code of Ethics on Horizon page 52
Ellen Goria, CPA, is senior manager for independence and special projects for the AICPA Professional Ethics Division. She staffs various task forces that develop independence and behavioral guidance. She also assists with interpreting the Institute’s Code of Professional Conduct by providing guidance to members, state CPA societies, and other interested parties on ethics and independence issues. She works closely with other AICPA teams to ensure that publications accurately reflect the AICPA’s ethical positions.
Planning for “Play or Pay”: New Employer Health Care Rules page 58
William P. O’Malley, CPA, J.D., is a director leading the compensation and benefits area of the Washington National Tax Staff of McGladrey LLP. He has more than 30 years of experience in defined benefits and contribution planning, employee stock ownership plans, and nonqualified deferred compensation.
Potential Income Tax Benefits for Families With Special Needs Children page 64
Thomas M. Brinker Jr., CPA/PFS, J.D., LL.M., is a professor of accounting at Arcadia University in Glenside, Pa. His area of interest is taxation, with an emphasis on the tax and financial implications encountered by families with special needs children. He is the chair of the department of accounting, finance, and business law.
W. Richard Sherman, CPA, J.D., LL.M., is a professor of accounting at Saint Joseph’s University in Philadelphia. His areas of interest include taxation, accounting education, and triple-bottom-line reporting.