A Wife’s Views on Social Security


I found the article “ Social Security: What’s the Magic Age? ” ( JofA , Jul.06, page 28) informative, but I was a little offended. It assumed that a wife could have earnings only up to 100% of her husband’s earnings (see the chart on page 31). In the next year I will be earning more than my husband and will continue to earn more. I would hope in the 21st century we will see wives earning more than their husbands and that we no longer take for granted that the wife is the secondary breadwinner in the family.

Cheryl Ward, CPA


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.