Smart stops on the Web.

Resources You Can Bank On
This site, maintained by Legal Information Institutea research arm of Cornell Law Schoolprovides a collection of recent and historic Supreme Court decisions. There is also a large section devoted to banking, which includes the text of federal statutes and agency regulations as well as state statutes and judicial decisions.

The Future of Banking
At the Web site of Fried, Frank, Harris, Shriver & Jacobson, a law firm, click on the specialized pages menu entry to find the 21st Century Banking Alert page. This online publication discusses electronic developments and trends that will shape the future of banking. Another online publication, BancMail , provides updates on current developments in banking and financial services. You can have both publications delivered to your e-mail address free of charge by filling out an online subscription form.

International Banking Links
Hieros Gamos is a legal site offering discussions and links to other Web sites on international banking law. Also included are links to programs and agenciessuch as the U.S. Treasury Department, the Export-Import Bank of the United States and the FDICas well as links to U.S. federal and state citations.

Laws and Regulations
The Federal Deposit Insurance Corporations site includes four comprehensive sections: FDIC rules and regulations, Federal Register citations, a Federal Register and text of statutes search site and a page on important banking legislation.

SEC Puts Handbook Online
The SEC has an online draft available of A Plain English Handbook: How to Create Clear SEC Disclosure Documents . A final hard-copy version can be ordered by calling 800-732-0330.

Better than Buying
The Equipment Leasing Association offers free advice on topics such as evaluating your companys data-processing needs. It also provides detailed reasons why leasing equipment can be a better option than buying.

Know Your Newsgroup
Susan Wasserman, CPA/PFS, has posted links and advice relating to financial planning. However, the best article on her site is about how she created the financial planning newsgroup listed below.

For Financial Planners
Really a smart stop on the Usenet, this newsgroup for the past two years has provided a place for financial planners to talk to each other.

A Big State Helps Small Businesses
The Small Business Development Center of Northeast Texas can help small businesses anywhere. Its site has helpful business links to newsletters, franchise assistance and government and private resources.


Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.


Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.