Six-month index.

Index

Index to volume 185
January 1998 to June 1998

AUTHORS

Antonucci, Yvonne Lederer; Lordi, Frank C.; Tucker, James J. III
The Pros and Cons of IT Outsourcing. June, p. 26.

Subjects in the Index

Assurance Services Auditing Business/Industry Compensation and Benefits Education Exposure Drafts Outstanding Financial Reporting (includes Financial Accounting) General Interest Inside AICPA International Investment Outlook Letters Liability Issues Management Consulting Marketing   Obituaries Official Releases The Online Accountant Pensions Personal Financial Planning Practice Management Professional Ethics Professional Issues Small Business The Small Practitioner Tax (includes Corporate Tax) Technology The Vision Process Washington Update Women and Family Issues Worth Repeating

Baliga, Wayne
Duty and Reliance. January, p. 22.
Liability for Acts of Alleged Agent. January, p. 22.
Professional Courtesy Claims. February, p. 26.
Texas Supreme Court Rules on Tax Statute of Limitations in Malpractice Case. April, p. 21.
Liability Under Securities Law. May, p. 28.
Court Rules on Importance of GAAP and GAAS. June, p. 24.

Banks, George Y.; McConnell, Donald K. Jr.
A Common Peer Review Problem. June, p. 39.

Barnett, Andrew H.; Brown, James E.; Fleming, Robert; Read, William J.
The CPA As Fraud-Buster. May, p. 69.

Barr, Annette Schumacher
How to Contract With the U.S. Government. (Marketing Clinic) June, p. 77.

Bernstein, Phyllis J.
Fees, Commissions and Other Compensation. January, p. 37.
More About Registered Investment Advisers. January, p. 38.

Blackman, Irving L.
A Solution to Firm Retirement Problems. May, p. 57.

Blum, James D.; Booker, Quinton; Brenner, Vincent C.
Brave New World for the CPA Exam. January, p. 61.

Boma, John C.; Rosenbaum, Michael D.
Keep Executives Happy. February, p. 47.

Booker, Jon A.; Galbreath, Susan Coomer
Multimedia: How to Make Your Point. February, p. 57.

Booker, Quinton; Brenner, Vincent C.; Blum, James D.
Brave New World for the CPA Exam. January, p. 61.

Brenner, Vincent C.; Blum, James D.; Booker, Quinton
Brave New World for the CPA Exam. January, p. 61.

Brown, James E.; Fleming, Robert; Read, William J.; Barnett, Andrew H.
The CPA As Fraud-Buster. May, p. 69.

Bryant, Jeffrey J.
Making College More Affordable. March, p. 37.

Carlozzi, Catherine L.
Visionary: The CPAs New Role. January, p. 44.
Grown From the Soil of Hard Necessity. March, p. 66.
Measuring Progress Toward the Vision. May, p. 64.

Chitwood, Patrick
Aftertax Mutual Fund Returns. June, p. 83.

Clarfeld, Robert A.
Time-Weighted Returns. February, p. 87.

Courtney, Harley M.; Prachyl, Cheryl L.; Glandon, TerryAnn
Guide to Accounting Software. March, p. 44.

Creighton, Charles V.; Fishman, Alan J.
Do the Right Thing. February, p. 39.

Crowell, Steven J.
Small Business Tax Solutions. January, p. 85.

Cytron, Scott H.
Leading the Class Into the 21st Century. June, p. 56.

Danziger, Elizabeth
Communicate Up. February, p. 67.

Debreceny, Roger S.; Gray, Glen L.
The Electronic Frontier. May, p. 32.

Dennis, Anita
Divesting Clients. (The Small Practitioner) January, p. 77.
Decoding the Standards. (The Financial Manager) February, p. 77.
Tax Time Connections. (The Small Practitioner) February, p. 90
An International Accent. (The Small Practitioner) March, p. 79.
On the Wave of a New Industry. (The Financial Manager) March, p. 75.
A Healthy Respect for Quality. (The Financial Manager) April, p. 61.
Risks and Rewards in Employee Benefits. (The Small Practitioner) April, p. 57.
How to Make the Most of a Small Firm. (The Small Practitioner) May, p. 93.
Long-Term Success in the Short-Term Employment Market. (The Financial Manager) June, p. 67.
Seven Steps to Success. (The Small Practitioner) June, p. 73.

Figueras, Miguel A.
Who Uses Which Software? (Letters) April, p. 10.

Fiore, Nicholas
Split-Dollar Life Insurance. January, p. 30.
Minimizing Risks In Taking On New Clients. February, p. 36.
Employer-Provided Employee Meals. March, p. 34.
New Rules for Accident and Health Insurance Cafeteria Plans. April, p. 74.
Surviving an Employment Tax Audit. May, p. 88.
The Tax Matters Partner. June, p. 64.

Fishman, Alan J.; Creighton, Charles V.
Do the Right Thing. February, p. 39.

Fleming, Peter D.
Managing Client Assets. January, p. 33.

Fleming, Robert; Read, William J.; Barnett, Andrew H.; Brown, James E.
The CPA As Fraud-Buster. May, p. 69.

Foelster, Mary McKnight; Scott, George A.
Single Audit Overhaul. May, p. 75.

Galbreath, Susan Coomer; Booker, Jon A.
Multimedia: How to Make Your Point. February, p. 57.

Gerson, James S.; Gibson, Kim M.
Talking With the Auditor. March, p. 63.

Gibson, Kim M.; Gerson, James S.
Talking With the Auditor. March, p. 63.

Gibson, Kim M.; Pany, Kurt; Smith, Steven H.
Do We Understand Each Other? January, p. 53.

Gibson, Kim M.; McEachern, Stephen M.
The Once and Future Auditors. February, p. 63.

Glandon, TerryAnn; Courtney, Harley M.; Prachyl, Cheryl L.
Guide to Accounting Software. March, p. 44.

Gray, Glen L.; Debreceny, Roger S.
The Electronic Frontier. May, p. 32.

Grimes, Scott E.; Sanchez, Victor; Wiggam, Marilyn K.
Accounting Method Changes. April, p. 65.

Guerriero, Cathleen
Other Explosive Growth Issues. (Letters) May, p. 106.

Haberman, Louise Dratler
Regulatory Reform at NASBA Meeting. (News) February, p. 16.

Haddock, Gerald, W.
A Premium Choice. March, p. 85.

Hall, William; Morse, Charles; Morse, Charles Jr.
Authors Reply to A Need for Nonqualified Plans? (Letters) April, p. 86.

Healy, Thomas E.
To Compile or Not to Compile. (Letters) May, p. 106.

Helms, Glenn L.; Mancino, Jane
The Electronic Auditor. April, p. 45.

Hollingsworth, Tracy
Deducting Costs of Flights on Corporate Jets. (Tax Briefs) January, p. 29.
Tax Planning and the Tax Shelter Penalty Rules (Tax Briefs) February, p. 33.
Internal-Use Software and the Research Credit. (Tax Briefs) March, p. 31.
IRS Guidance on Environmental Cleanup Projects. (Tax Briefs) April, p. 72.
Refunds for Harbor Maintenance Taxes. (Tax Briefs) June, p. 62.

Hrastar, Tim W.
How to Keep Clients Coming Back. (Marketing Clinic) March, p. 91.

Hunton, James E.
Facts and Fables About Computer Viruses. May, p. 39.

Kirk, John S.
Judging Software. (Letters) March, p. 10.

Knight, Lee G.; Knight, Ray A.; Schnee, Edward J.
Corporate Spin-offs. June, p. 47.

Knight, Ray A.; Schnee, Edward J.; Knight, Lee G.
Corporate Spin-offs. June, p. 47.

Koreto, Richard J.
The Best Online Investment Sites. January, p. 41.
Ahead of the Curve (The Online Accountant) February, p. 93.
A CPAs Skills, an Agents Badge. (News) March, p. 16.
The E Team. (The Online Accountant) March, p. 83.
Dollars, Marks and Beer. (Case Study) May, p. 36.
The Virtual Chalkboard. (The Online Accountant) May, p. 97.
WebTrust: A New Approach to E-Commerce. (Case Study) May, p. 38.

Lanza, Richard B.
Take My Manual Audit, Please. June, p. 33.

Lordi, Frank C.; Tucker, James J. III; Antonucci, Yvonne Lederer
The Pros and Cons of IT Outsourcing. June, p. 26.

Luecke, Randall W.; Meeting, David T.
How Companies Report Income. May, p. 45.

Lynch, Michael
Accounting Fees Limited. (Tax Briefs) January, p. 29.
New Capital Netting Rules (Tax Briefs) February, p. 33.
A New Preparers Penalty. (Tax Briefs) March, p. 30.
New Interest Abatement Rules. (Tax Briefs) April, p. 70.
Reporting the Sale of a Home (Tax Briefs) May, p. 81.
Improper Rollovers. (Tax Briefs) June, p. 61.

Malitz, Phyllis
The Business of Barter. March, p. 72.

Mancino, Jane; Helms, Glenn L.
The Electronic Auditor. April, p. 45.

Mason, Eli
Plain Speaking on Plain Paper. (Letters) March, p. 10.

McConnell, Donald K. Jr.; Banks, George Y.
A Common Peer Review Problem. June, p. 39.

McEachern, Stephen M.; Gibson, Kim M.
The Once and Future Auditors. February, p. 63.

Meeting, David T.; Luecke, Randall W.
How Companies Report Income. May, p. 45.

Melancon, Barry C.
The AICPA Image Enhancement Campaign. (Letter From the AICPA President) January, p. 4.
A Path for the Future. (Worth Repeating) February, p. 82.
CPAs in the Global Economy. (Letter From the AICPA President) March, p. 4.
WebTrust Is for All Members. (Letter From the AICPA President) April, p. 4.
Independence in Todays World. (Letter From the AICPA President) June, p. 4.

Morse, Charles Jr.; Hall, William; Morse, Charles
Authors Reply to A Need for Nonqualified Plans? (Letters) April, p. 86.

Morse, Charles; Morse, Charles Jr.; Hall, William
Authors Reply to A Need for Nonqualified Plans? (Letters) April, p. 86.

Murphy, Thomas J.
Offers in Compromise and Form 433. (Letters) April, p. 10.

Pany, Kurt; Smith, Steven H.; Gibson, Kim M.
Do We Understand Each Other? January, p. 53.

Prachyl, Cheryl L.; Glandon, TerryAnn; Courtney, Harley M.
Guide to Accounting Software. March, p. 44.

Preston, Robert
A Need for Nonqualified Plans? (Letters) April, p. 10.

Quinn, Tina Stewart
Poor Divorce Planning Can Be Costly. (Tax Briefs) May, p. 83.

Quinn, Tina Steward; Smith, Keith
Some Relief for Worker Classification Disputes. (Tax Briefs) June, p. 61.

Read, William J.; Barnett, Andrew H.; Brown, James E.; Fleming, Robert
The CPA As Fraud-Buster. May, p. 69.

Rosenbaum, Michael D.; Boma, John C.
Keep Executives Happy. February, p. 47.

Rowbotham, Brian
Not Shy About Shyness. (Letters) April, p. 10.

Royal, Weld
Fueling the Future. February, p. 52.
Shifting Harley Into High Gear. April, p. 38.

Sanchez, Victor; Wiggam, Marilyn K.; Grimes, Scott E.
Accounting Method Changes. April, p. 65.

Sandberg, Stanley A.
Truth in Options. (Letters) May, p. 106.

Satava, David; Weber, Jim.
The ABCs of Supervision. February, p. 72.

Schnee, Edward J.; Knight, Lee G.; Knight; Knight, Ray A.
Corporate Spin-offs. June, p. 47.

Scott, George A.; Foelster, Mary McKnight
Single Audit Overhaul. May, p. 75.

Sheriff, Rebecca L.
The Audit From the Inside. January, p. 49.

Smith, Keith; Quinn, Tina Steward
Some Relief for Worker Classification Disputes. (Tax Briefs) June, p. 61.

Smith, Steven H.; Gibson, Kim M.; Pany, Kurt
Do We Understand Each Other? January, p. 53.

Townsend, P. J.
Measuring Success. (Marketing Clinic) January, p. 83.

Trampe, John
Thriving On Change. April, p. 33.

Tucker, James J. III; Antonucci, Yvonne Lederer; Lordi, Frank C.
The Pros and Cons of IT Outsourcing. June, p. 26.

Weber, Jim; Satava, David.
The ABCs of Supervision. February, p. 72.

Weinstein, Stephen
The Partner Alternative. April, p. 29.

Wiggam, Marilyn K.; Grimes, Scott E.; Sanchez, Victor
Accounting Method Changes. April, p. 65.

Willens, Robert
Demutualization and Tax Deductions. (Tax Briefs) March, p. 32.

Wood, Gary J.
Plain Speaking on Plain Paper. (Letters) March, p. 10.

Yudkowsky, Chaim
How Good Is Your Computer Insurance? January, p. 71.

Zarowin, Stanley
Accounting Software: The Road Ahead. January, p. 67.
Top Office Technology Tools. April, p. 22.

Zuvich, Douglas P.
The Truth About Customs. April, p. 51.

SUBJECT

Assurance Services
WebTrust Rolls On. (Inside AICPA) February, p. 98.

The Electronic Frontier. Debreceny, Roger S.; Gray, Glen L. May, p. 32.

Auditing
The Audit From the Inside. Sheriff, Rebecca L. January, p. 49.
Bigger Pieces of the Audit Pie. (By the Numbers) January, p. 20.
Do We Understand Each Other? Gibson, Kim M.; Pany, Kurt; Smith, Steven H. January, p. 53.

The Once and Future Auditors. Gibson, Kim M.; McEachern, Stephen M. February, p. 63.
Reports for Specified Parties. (News) February, p. 23.

ASB Finalizes Assurance-Related Statement. (News) March, p. 15.
Internet Caveats. (News) March, p. 14.
Regulators Issue Internal Audit Paper. (News) March, p. 15.
Talking With the Auditor. Gibson, Kim M.; Gerson, James S. March, p. 63.

ABA Takes Y2K Action. (News) April, p. 18.
The Electronic Auditor. Helms, Glenn L.; Mancino, Jane. April, p. 45.
Pocket Guide for Directors. (News) April, p. 19.

The CPA As Fraud-Buster. Barnett, Andrew H.; Brown, James E.; Fleming, Read, William J. May, p. 69.
New Dawn for Auditing. (News) May, p. 23.

A Common Peer Review Problem. McConnell, Donald K. Jr.; Banks, George Y. June, p. 39.
Checking Vendors for Y2K Compliance. (News) June, p. 16.
SOP for Insurance Auditors. (News) June, p. 20.

Business/Industry
The Audit From the Inside. Sheriff, Rebecca L. January, p. 49.
Compensation Trends and Strategies. (TrendWatch) January, p. 87.
Deducting Costs of Flights on Corporate Jets. (Tax Briefs) Hollingsworth, Tracy. January, p. 29.

Acquiring a Taste for Acquisitions. (TrendWatch) February, p. 96.
Banks Earn Big. (Graphic) February, p. 25.
Communicate Up. Danziger, Elizabeth. February, p. 67.
Decoding the Standards. (The Financial Manager) February, p. 77.
Directors Pay Tied to Corporate Performance. (Graphic) February, p. 19.
Do the Right Thing. Fishman, Alan J.; Creighton, Charles V. February, p. 39.
Fueling the Future. Royal, Weld. February, p. 52.
Its Who You Know. (Graphic) February, p. 23.
Keep Executives Happy. (Compensation and Benefits) Boma, John C.; Rosenbaum, Michael D. February, p. 47.
Minimizing Performance Evaluation Legal Risks. (Checklist) February, p. 10.
New Skills for a New World. (News) February, p. 19.
The 1998 Paycheck (By the Numbers) February, p. 20.
Plan Reporting Controversy. (News) February, p. 19.

The Business of Barter. Malitz, Phyllis. March, p. 72.
Companies Look East. (TrendWatch) March, p. 94.
Demutualization and Tax Deductions. (Tax Matters) Willens, Robert. March, p. 32.
Internal-Use Software and the Research Credit. (Tax Matters) Hollingsworth, Tracy. March, p. 31.
Internal-Use Software Statement Issued. (News) March, p. 13.
Internet Caveats. (News) March, p. 14.
Investing in Asia. (TrendWatch) March, p. 94.
Lets Be Flexible. (By the Numbers) March, p. 20.
On the Wave of a New Industry. (The Financial Manager) Dennis, Anita. March, p. 75.
Regulators Issue Internal Audit Paper. (News) March, p. 15.
Sizing Up Your Companys 401(k) Plan. (Checklist) March, p. 8.

ABA Takes Y2K Action. (News) April, p. 18.
Accounting Method Changes. April, p. 65.
Give Yourself a Push. (Checklist) April, p. 8.
A Healthy Respect for Quality. (The Financial Manager) Dennis, Anita. April, p. 61.
IRS Guidance on Environmental Cleanup Projects. (Tax Matters) Hollingsworth, Tracy. April, p. 72.
Pocket Guide for Directors (News) April, p. 19.
Things Are Not Tough All Over. (TrendWatch) April, p. 76.
Thriving On Change. Trampe, John. April, p. 33.
The Truth About Customs. Zuvich, Douglas P. April, p. 51.

Best-Laid Plans (By the Numbers) May, p. 18.
Financial Officers Rake It In. (News) May, p. 20.
Health Care Costs. (TrendWatch) May, p. 100.
Help Your Business Have a Future. (Checklist) May, p. 10.
How Companies Report Income. Luecke, Randall W.; Meeting, David T. May, p. 45.
IASC Tackles Benefits. (News) May, p. 25.
Recognize the Software, Recognize the Pitfalls. (News) May, p. 17.
Reporting on Environmental Issues. (News) May, p. 23.
SEC Approves Summary Profiles for Mutual Fund Investors. (News) May, p. 13.
Start-Up Costs Gets Green Light. (News) May, p. 17.

Checking Vendors for Y2K Compliance. (News) June, p. 16.
Corporate Spin-Offs. Schnee, Edward J.; Knight, Lee G.; Knight, Ray A. June, p. 47.
Employees: Finding Them, Losing Them, Replacing Them. (TrendWatch) June, p. 96.
Long-Term Success in the Short-Term Employment Market. (The Financial Manager) Dennis, Anita. June, p. 67.
The Pros and Cons of IT Outsourcing. Antonucci, Yvonne Lederer; Lordi, Frank C.; Tucker, James J. III. June, p. 26.
Refunds for Harbor Maintenance Taxes. (Tax Briefs) Hollingsworth, Tracy. June, p. 62.
Selecting a Professional Employer Organization. (Checklist) June, p. 12.

Compensation/Benefits
Compensation Trends and Strategies. (TrendWatch) January, p. 87.

Do the Right Thing. Creighton, Charles V.; Fishman, Alan J. February, p. 39.
Its Who You Know. (Graphic) February, p. 23.
Keep Executives Happy. Boma, John C.; Rosenbaum, Michael D. February, p. 47.

Lets Be Flexible. (By the Numbers) March, p. 20.
Long-Term Care Insurance. (Graphic) March, p. 15.
Sizing Up Your Companys 401(k) Plan. (Checklist) March, p. 8.

A Solution to Firm Retirement Problems. Blackman, Irving L. May, p. 57.

Education
Brave New World for the CPA Exam. Booker, Quinton; Brenner, Vincent C.; Blum, James D. January, p. 61.
Online Network for Students. (News) January, p. 19.

A Path for the Future. (Worth Repeating) Melancon, Barry C. February, p. 82.
Room Zoom Revised. (Inside AICPA) February, p. 99.

New Tech Training and Products. (Inside AICPA) March, p. 99.
Real-World Seminar Wins Joint Award. (Inside AICPA) March, p. 98.

Learn from the Pros. (News) April, p. 19.

Exposure Drafts Outstanding
January, p. 101; February, p. 105; March, p. 104; April, p. 89; May, p. 115; June, p. 101.

Financial Reporting (includes Financial Accounting)
Plain Paper: Gone But Not Forgotten. (News) January, p. 17.

Materiality Out in Postretirement Statement. (News) February, p. 15.
Reports for Specified Parties. (News) February, p. 23.
Senate Takes Steps to Rein in FASB. (News) February, p. 13.

Board Member and Andersen Chief Join FAF. (News) April, p. 20.

How Companies Report Income. Luecke, Randall W.; Meeting, David T. May, p. 45.
Start-Up Costs Gets Green Light. (News) May, p. 16.

Corporate Spin-offs. Schnee, Edward J.; Knight, Lee G.; Knight, Ray A. June, p. 47.
Model Company Goes Online. (News) June, p. 17.
Piecemeal Approach to Pensions. (News) June p. 17.
A Silver Anniversary. (News) June, p. 20.

General Interest
Are You a Team Player? (Graphic) January, p. 14.
Returning to Work. (Graphic) January, p. 25.

Minimizing Performance Evaluation Legal Risks (Checklist) February, p. 10.
More First Time Investors. (Graphic) February, p. 15.
The 1998 Paycheck (By the Numbers) February, p. 20.

Working to Live. (Graphic) March, p. 13.

Face to Face Still Number 1. (Graphic) April, p. 15.
Give Yourself a Push. (Checklist) April, p. 8.
Having the Write Skills. (Graphic) April, p. 13.
Managed Care Organizations. (Graphic) April, p. 15.
Top 10 Industry Challenges. (Graphic) April, p. 20.
Will Social Security Be Ready When You Need It? (By the Numbers) April, p. 16.

Best-Laid Plans. (By the Numbers) May, p. 18.
Help Your Business Have a Future. (Checklist) May, p. 10.
In Search of Good CPAs. (Graphic) May, p. 16.
Managing the Distribution. (Graphic) May, p. 14.
More Employees Dress Down. (Graphic) May, p. 23.
The 1999 U.S. Dollar. (Graphic) May, p. 83.
The Profile of Government Growth. (Graphic) May, p. 81.
Small Business Facts. (Graphic) May, p. 13.
With Salaries, Its More of the Same. (Graphic) May, p. 23.

Selecting a Professional Employer Organization. (Checklist) June, p. 12.

Government Accounting
Finance Reform Will Pick Up Again Next Year. (News) January, p. 13.
New Standard for Deferred Compensation Plans. (News) January, p. 15.

Banks Earn Big. (Graphic) February, p. 25.
GASB Issues Technical Bulletin and Interpretation. (News) February, p. 24.

Boost for Performance Reporting. (News) March, p. 25.
New Federal Government Subcommittee. (News) March, p. 25.

Single Audit Overhaul. Foelster, Mary McKnight; Scott, George A. May, p. 75.

Federal Audit Report Card (By the Numbers) June, p. 18.

Inside AICPA
CPA Flexible Life InsuranceLow Costs Now Available for Ages 50 to 74. January, p. 90.
Lots of Links. January, p. 92.
New Titles: Something for Everyone. January, p. 92.
State Societies Join in Tech Award. January, p. 91.

ABV Is Proving Popular. February, p. 98.
Environmental Book Wins Joint Award. February, p. 98.
Room Zoom Revised. February, p. 99.
WebTrust Rolls On. February, p. 98.

An Institution at the Institute. March, p. 98.
New Tech Training and Products. March, p. 99.
Real-World Seminar Wins Joint Award. March, p. 98.
A 24-Hour Help Desk. March, p. 98.

Affinity Deals on Credit and Computers. April, p. 82.
Familiar Faces At New Positions. April, p. 81.
WebTrust Isnt Just for Stores. April, p. 81.

Calling All Members. May, p. 109.
First CPA Comes Home. May, p. 109.
Half Joins Affinity List. May, p. 109.
Investment Adviser Wins PFP Award. May, p. 110.
New Books on All Subjects. May, p. 110.

Dial-an-Institute. June, p. 90.
Institute Receives ISO Registration. June, p. 89.
Journal Takes a Great Step Forward. June, p. 89.
PFSs Move to the Web. June, p. 90.

International
IASC Board Says No to Adopting FASB Financial Instruments Rules; Core Standards Will Be Delayed. (News) January, p. 16.
New Report on Measuring Long-Lived Assets. (News) January, p. 17.
World Meeting of Accountants Is a Success. (News) January, p. 15.

CPAs in the Global Economy. (Letter From the AICPA President) Melancon, Barry C. March, p. 4.
The 15th World Congress of Accountants: Service to the Public Is Primary. (News) March, p. 18.
New Paper on Performance Reporting. (News) March, p. 27.
Revised Ethics on Confidentiality and Low-Balling. (News) March, p. 26.

The Truth About Customs. Zuvich, Douglas P. April, p. 51.

IASC Tackles Benefits. (News) May, p. 25.
New Interim Reporting Guidance. (News) May, p. 26.
Reporting on Environmental Issues. (News) May, p. 23.

Independent Boards Worldwide. (News) June, p. 20.
New ED on Government Reporting. (News) June, p. 22.

Letters
Judging Software. Kirk, John S. March, p. 10.
Plain Speaking on Plain Paper. Mason, Eli. March, p. 10.
Plain Speaking on Plain Paper. Wood, Gary J. March, p. 10.

Authors Reply to A Need for Nonqualified Plans? Hall, William; Morse, Charles; Morse, Charles Jr. April, p. 86.
A Need for Nonqualified Plans? Preston, Robert. April, p. 86.
Not Shy About Shyness. Rowbotham, Brian. April, p. 10.
Offers in Compromise and Form 433. Murphy, Thomas J. April, p. 10.
Who Uses Which Software? Figueras, Miguel A. April, p. 10.

Other Explosive Growth Issues. Guerriero, Cathleen. May, p. 106.
To Compile or Not to Compile. Healy, Thomas E. May, p. 106.
Truth In Options. Sandberg, Stanley A. May, p. 106.

Liability Issues (includes Litigation)
Duty and Reliance. Baliga, Wayne. January, p. 22.
Liability for Acts of Alleged Agent. Baliga, Wayne. January, p. 22.

Professional Courtesy Claims. Baliga, Wayne. February, p. 26.

Texas Supreme Court Rules on Tax Statute of Limitations in Malpractice Case. Baliga, Wayne. April, p. 21.

Liability Under Securities Law. Baliga, Wayne. May, p. 28.

Court Rules on Importance of GAAP and GAAS. Baliga, Wayne. June, p. 24.

Management Consulting
ABV Is Proving Popular. (Inside AICPA) February, p. 98.

ABVs Hit the Streets. (News) May, p. 15.

The Pros and Cons of IT Outsourcing. Antonucci, Yvonne Lederer; Lordi, Frank C.; Tucker, James J. III. June, p. 26.

Marketing
Measuring Success. Townsend, P. J. January, p. 83.

How to Keep Clients Coming Back. Hrastar, Tim W. March, p. 91.

How to Contract with the U.S. Government. Barr, Annette Schumacher. June, p. 77.

Obituaries
Philip L. Defliese. (News) January, p. 17.

Innovative Educator Joseph A. Silvoso. (News) May, p. 25.

Official Releases
Auditing Interpretations. January, p. 104.
SAS no. 83 Establishing an Understanding With the Clients . January, p. 103.
SSAE no. 7 Establishing an Understanding With the Clients . January, p. 104.
SOP 97-2 Software Revenue Recognition . January, p. 106.

Auditing Interpretations. February, p. 110.
Ethics Interpretations and Rulings. February, p. 112.
Revisions to Bylaws and Code of Professional Conduct; Council Implementing Resolutions. February, p. 110.
SAS no. 84 Communications Between Predecessor and Successor Auditors . February, p. 107.
SOP 97-3 Accounting by Insurance and Other Enterprises for Insurance-Related Assessments . February, p. 114.

Auditing Interpretations. March, p. 112.
SAS no. 85 Management Representations . March, p. 106.

SOP 98-1 Accounting for the Costs of Computer Software Developed or Obtained for Internal Use . April, p. 91.

Ethics Rulings. May, p. 117.
SOP 98-3 Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards (summary). May, p. 118.

SAS no. 86Amendment to SAS no. 72. June, p. 103.
SSAE no. 8 Managements Discussion and Analysis . June, p. 103.

Pensions
Plan Reporting Controversy. (News) February, p. 19.

Another Try at Reform. (News) May, p. 23.

Personal Financial Planning
The Best Online Investment Sites. Koreto, Richard J. January, p. 41.
Fees, Commissions and Other Compensation. Bernstein, Phyllis J. January, p. 37.
Managing Client Assets. Fleming, Peter D. January, p. 33.
More About Registered Investment Advisers. Bernstein, Phyllis J. January, p. 38.

New Loophole for ERISA Practitioners. (News) February, p. 13.
CPAs Get TV Exposure. (News) February, p. 19.

Time-Weighted Returns. Clarfeld, Robert A. February, p. 87.

Making College More Affordable. Bryant, Jeffrey J. March, p. 37.
A Premium Choice. Haddock, Gerald W. March, p. 85.

Aftertax Mutual Fund Returns. Chitwood, Patrick. June, p. 83.
PFSs Move to the Web. (Inside AICPA) June, p. 90.

Practice Management
Choosing a Successor. (Checklist) January, p. 10.

The ABCs of Supervision. Satava, David; Weber, Jim. February, p. 72.
CPAs Get TV Exposure. (News) February, p. 19.
Minimize Performance Evaluation Legal Risks. (Checklist) February, p. 10.

Give Yourself a Push. (Checklist) April, p. 8.
The Partner Alternative. Weinstein, Stephen. April, p. 29.

The Electronic Frontier. Gray, Glen L.; Debreceny, Roger. May, p. 32.
A Solution to Firm Retirement Problems. Blackman, Irving L. May, p. 57.

A Common Peer Review Problem. McConnell, Donald K. Jr.; Banks, George Y. June, p. 39.

Professional Ethics
Alternative Structures and Government Accountants. June, p. 16.

Professional Issues
The AICPA Image Enhancement Campaign. (Letter From the AICPA President) Melancon, Barry C. January, p. 4.
Big Firms Merge; Smaller Ones Ponder. (News) January, p. 14.
Minority Issues at Forefront. (News) January, p. 13.
Tax Award for Dedicated Committee Member. (News) January, p. 15.

Former SECPS Chairman to ISB Post. (News) February, p. 15.
Regulatory Reform at NASBA Meeting. (News) Haberman, Louise Dratler. February, p. 16.
SEC Fills All Commissioner Positions. (News) February, p. 18.
Sutton Steps Down. (News) February, p. 15.

A CPAs Skills, an Agents Badge. (News) Koreto, Richard J. March, p. 16.
AICPA Grants Top Honors to Three. (News) March, p. 17.
OReilly Recognized for Audit Career. (News) March, p. 17.

Miller Stands; Amex Rests. (News) April, p. 15.
WebTrust Is For All Members. (Letter From the AICPA President) Melancon, Barry C. April, p. 4.
When Bigger Is Not Better. (News) April, p. 15.

ISB Is Given Power to Do Business. May, p. 14.

Alternative Structures and Government Accountants. (News) June, p. 16.
Independence in Todays World. (Letter From the AICPA President) Melancon, Barry C. June, p. 4.

Small Business
The Audit From the Inside. Sheriff, Rebecca L. January, p. 49.
Small Business Tax Dreams. (Graphic) January, p. 29.
Small Business Tax Solutions. Crowell, Steven J. January, p. 85.

Do the Right Thing. Fishman, Alan J.; Creighton, Charles V. February, p. 39.
What Family Companies Dont Know. (Graphic) February, p. 18.

Small Business, Big Presence. (Graphic) March, p. 15.

The Small Practitioner
Divesting Clients. Dennis, Anita. January, p. 77.

Tax Time Connections. Dennis, Anita. February, p. 90.

An International Accent. Dennis, Anita. March, p. 79.

Risks and Rewards in Employee Benefits. Dennis, Anita. April, p. 57.

How to Make the Most of a Small Firm. Dennis, Anita. May, p. 93.

Seven Steps to Success. Dennis, Anita. June, p. 73.

Tax (includes Corporate Tax, Tax Briefs, Tax Cases, Tax Matters)
Accounting Fees Limited. (Tax Briefs) Lynch, Michael. January, p. 29.
Adjustments for 1998. (Tax Matters) January, p. 26.
Deducting Costs of Flights on Corporate Jets. (Tax Briefs) Hollingsworth, Tracy. January, p. 29.
Helping IRS May Not Help You. (Tax Cases). January, p. 26.
House Passes IRS Reform Bill; Senate Expected to Vote Soon. (Tax Matters) January, p. 25.
IRS Technology Updates. (Tax Matters) January, p. 26.
Returning to Work. (Tax Matters) January, p. 25.
Rossotti Vows to Improve IRS. (Tax Matters) January, p. 25.
Small Business Tax Dreams (Graphic) January, p. 29.
Small Business Tax Solutions. Crowell, Steven J. January, p. 85.
Split-Dollar Life Insurance. (From the Tax Adviser) Fiore, Nicholas. January, p. 30.
Tax Award for Dedicated Committee Member. (News) January, p. 15.

Disclosure Waives Privilege. (Tax Matters) Schnee, Edward J. February, p. 30.
Give Us 1937 Rates! (Graphic) February, p. 29.
How You Pay for Social Welfare (Graphic) February, p. 33.
IRS Focuses on Accounting Methods. (Tax Cases). February, p. 30.
Minimizing Risks in Taking On New Clients. (From the Tax Adviser) Fiore, Nicholas. February, p. 36.
New Capital Netting Rules. (Tax Briefs) Lynch, Michael. February, p. 33.
New IRS Seizure Procedures. (Tax Matters) February p. 29.
Researching Burden of Proof Proposals. (Tax Matters) February, p. 29.
Sharing the Tax Burden. (Graphic) February, p. 30.
Tax Planning and the Tax Shelter Penalty Rules. (Tax Briefs) Hollingsworth, Tracy. February, p. 33.

Burdens by State. (Graphic) March, p. 29.
Demutualization and Tax Deductions. (Tax Briefs) Willens, Robert. March, p. 32.
Employer-Provided Employee Meals. (From the Tax Adviser) Fiore, Nicholas. March, p. 34.
GAO Says IRS Needs More Financial Status Audit Guidance. (Tax Matters) March, p. 29.
Internal-Use Software and the Research Credit. (Tax Briefs) Hollingsworth, Tracy. March, p. 31.
Making College More Affordable. Bryant, Jeffrey J. March, p. 37.
A New Preparers Penalty. (Tax Briefs) Lynch, Michael. March, p. 30.
1998 Guidelines for Understatements. (Tax Matters) March, p. 29.
Tax Breaks for Ambitious Companies. (Graphic) March, p. 31.

Accounting Method Changes. Grimes, Scott E.; Sanchez, Victor; Wiggam, Marilyn K. April, p. 65.
Congress Looks for Ways to Fix the AMT. (Tax Matters) April, p. 69.
An End to Marriage Penalty? (Tax Matters) April, p. 69.
Interest Expense Incurred in Property Settlement Is Deductible. (Tax Cases). April, p. 72.
IRS Guidance on Environmental Cleanup Projects. (Tax Matters) Hollingsworth, Tracy. April, p. 72.
New Interest Abatement Rules. (Tax Briefs) Lynch, Michael. April, p. 70.
New Rules for Accident and Health Insurance Cafeteria Plans. (From the Tax Adviser) Fiore, Nicholas. April, p. 74.
Rossotti Proposes New IRS Structure. (Tax Matters) April, p. 69.
Saving With MSAs. (Graphic) April, p. 70.
Treasury, Rossotti to Address Taxpayer Rights Violations. (Tax Matters) April, p. 70.

Deductibility of Home Mortgage Interest. (Tax Cases). May, p. 83.
Internet Bill Gets White House Thumbs Up. (Tax Matters) May, p. 81.
New FICA Guide for Government Employers. (Tax Matters) May, p. 81.
The 1999 U.S. Dollar. (Graphic) May, p. 83.
Nonresidents Entitled to Deduct Alimony Payments. (Tax Cases). May, p. 84.
Poor Divorce Planning Can Be Costly. (Tax Briefs) Quinn, Tina Steward. May, p. 83.
The Profile of Government Growth. (Graphic) May, p. 81.
Reporting the Sale of a Home. (Tax Briefs) Lynch, Michael. May, p. 81.
Surviving an Employment Tax Audit. (From the Tax Adviser) Fiore, Nicholas. May, p. 88.

Corporate Spin-Offs. Schnee, Edward J.; Knight, Lee G.; Knight, Ray A. June, p. 47.
Improper Rollovers. (Tax Briefs) Lynch, Michael. June, p. 61.
More Time for Electronic Filers. (Tax Matters) June, p. 61.
Refunds for Harbor Maintenance Taxes. (Tax Briefs) Hollingsworth, Tracy. June, p. 62.
Settlement Program a Hit. (Tax Matters) June, p. 61.
Some Relief for Worker Classification Disputes. (Tax Briefs) Quinn, Tina Steward; Smith, Keith. June, p. 61.
The Tax Matters Partner. (From the Tax Adviser) Fiore, Nicholas. June, p. 64.
The Value of an IRS General Counsel Memorandum. (Tax Cases). June, p. 62.

Technology
Accounting Software: The Road Ahead. Zarowin, Stanley. January, p. 67.
How Good Is Your Computer Insurance? Yudkowsky, Chaim. January, p. 71.

Ahead of the Curve. (The Online Accountant) Koreto, Richard J. February, p. 93.
Multimedia: How to Make Your Point. Booker, Jon A.; Galbreath, Susan Coomer. February, p. 57.
Top 10 Technologies Stress Communications. (News) February, p. 22.

The E Team. (The Online Accountant) Koreto, Richard J. March, p. 83.
Guide to Accounting Software. Courtney, Harley M; Prachyl, Cheryl L.; Glandon, TerryAnn. March, p. 44.

Dot Com Monopoly to End. (News) April, p. 20.
The Electronic Auditor. Helms, Glenn L.; Mancino, Jane. April, p. 45.
Top Office Technology Tools. Zarowin, Stanley. April, p. 22.

Facts and Fables About Computer Viruses. Hunton, James E. May, p. 39.

Model Company Goes Online. (News) June, p. 17.
Take My Manual Audit, Please. Lanza, Richard B. June, p. 33.

The Vision Process
Visionary: The CPAs New Role. Carlozzi, Catherine L. January, p. 44.

Fueling the Future. Royal, Weld. February, p. 52.

Grown From the Soil of Hard Necessity. Carlozzi, Catherine L. March, p. 66.

Shifting Harley Into High Gear. Royal, Weld. April, p. 38.

Measuring Progress. Carlozzi, Catherine L. May, p. 64.

Leading the Class Into the 21st Century. Cytron, Scott H. June, p. 56.

Washington Update
Finance Reform Will Pick Up Again Next Year. (News) January, p. 13.

New Loophole for ERISA Practitioners. (News) February, p. 13.
SEC Commissioner Lists Top Two for 1998. (News) February, p. 13.

SEC Urges Year 2000 Disclosure. (News) March, p. 13.

Clinton Orders Y2K Compliance. (News) April, p. 13.
Derivatives: Time to Take Sides. (News) April, p. 13.
SEC Staff Updates Earnings-Per-Share Guidance. April, p. 14.

Holding the U.S. Government Accountable for Social Security. (News) May, p. 13.
SEC Approves Summary Profiles for Mutual Fund Investors. (News) May, p. 13.

Government Issues First Consolidated Financial ReportResults Are Poor. (News) June, p. 15.

Women and Family Issues
New President, Goals for AWSCPA. (News) June, p. 22.

Worth Repeating
A Path for the Future. Melancon, Barry C. February, p. 82.