Financial Literacy


The AICPA Personal Financial Planning Membership Section, state societies and the U.S. Department of Labor are offering free seminars to educate employers and service providers about their fiduciary responsibilities under the Employee Retirement Income Security Act (ERISA) ( www.dol.gov/opa/media/press/ebsa/ebsa2004898.htm ). Small business owners and CPAs are invited to attend sessions June 22-23 in Little Rock, Ark.; June 28 in Chicago, Ill.; early August in Cleveland, Ohio; and August 17-18 in Jackson, Miss.

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A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

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Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.