An appreciation for regulation

BY JAMES A. JOHNSON, CPA

After reading the item about an attempted tax-free rollover to a Roth IRA (“Tax Matters: Roth Restructure ‘Too Good to Be True,’ ” Oct. 2011, page 68), I am more understanding of the constant barrage of income tax and ethical regulations. I am hopeful that the CPA who dreamed up the scheme has been fittingly punished. I also will state the obvious: Honesty and integrity cannot be legislated.

James A. Johnson, CPA
Florence, Ala.

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QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.