Two Articles Clarified

In the More Than Golden Handcuffs article (JofA, Nov.97), Exhibit 2, Qualified Deferred Compensation Plan as a Percentage of Final Compensation, listed the percentage of bonus does qualify as 59%. The correct percentage should be 50%.

The Millennium Muddle (JofA, Dec.97) sidebar AICPA Has Help at Hand for the Y2K Issue listed the AICPAs Y2K Web site address as The correct address is .


©1998 AICPA


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.