Authors Contributing to the December 2010 Issue

  Panel Poised to Recommend Separate Board, U.S. GAAP Exceptions for Private Companies page 22

Alexandra DeFelice is a JofA senior editor. Her primary role is planning, writing and editing technology articles for the magazine and website. She also helps to drive the JofA’s social media presence through the Facebook Fan page,, and Twitter account, AICPA_JofA. She graduated from Rutgers University with a degree in journalism and, while there, minored in Spanish and English.



  Highlights of the Small Business Stimulus Act page 26

Matthew G. Lamoreaux is a JofA senior editor. He oversees coverage of corporate finance, financial reporting and international issues. He has more than 12 years of experience writing and editing for professional publications. He has a B.A. in English and has studied management and economics in the executive MBA program at Elon University.


Alistair M. Nevius, J.D., is the editor-in-chief of The Tax Adviser and a contributing editor to the JofA. He is a graduate of the University of Chicago and Boston University School of Law and has spent 20 years in tax and legal publishing.



  2010 Small Business Jobs Act: Good for Big Business page 30

Douglas M. Sayuk, CPA, is a partner at Clifton Douglas LLP in San Jose, Calif., where he provides tax services to businesses, particularly in accounting for income taxes, federal and state tax compliance, and tax internal control implementation and documentation. Previously, he worked in the San Jose office of PricewaterhouseCoopers as a lead tax manager on companies including global Fortune 500 technology companies. He has written articles for accounting and tax publishers including BNA.


Matthew H. Fricke is a partner at Clifton Douglas LLP in San Jose, Calif. He has been involved in the public accounting management of large companies as well as newly formed corporations and startup entities. His business specialties include corporate deferred tax accounting, tax internal control implementation and domestic compliance. Previously, he was a lead tax manager in PricewaterhouseCoopers’ San Jose office. He has written for accounting and tax publishers including BNA.


Shamen R. Dugger, Esq., CPA, is a director of Clifton Douglas LLP in San Jose, Calif. She has assisted companies in complex income tax issues. She worked previously as a tax director for PricewaterhouseCoopers in San Jose, Calif., focusing on accounting for income taxes, return preparation and special projects. She is licensed to practice law in California and is a licensed CPA in California. Her articles have been published by BNA and other tax and accounting publishers.



  Proposed Changes to GAO’s Yellow Book Promote Harmonization of Auditing Standards page 36

James R. Dalkin, CPA, CGFM, is a director in the GAO’s Financial Management and Assurance Division. Among his duties are overall responsibility for revising Government Auditing Standards (the “Yellow Book”); Standards for Internal Control in the Federal Government (the “Green Book”); and the GAO’s work with the accounting and auditing profession. He is also an adjunct professor at Georgetown University, teaching accounting in the graduate and undergraduate programs. He has been appointed to serve on the AICPA’s Auditing Standards Board beginning in January 2011.



  Deductibility of Work-Related Educational Expenses page 42

Patricia Q. Robertson, J.D., is an associate professor of business law in the College of Business of Arkansas State University in Jonesboro, Ark. She has research interests in tax, real estate and employment law. She graduated from Vanderbilt University with a bachelor’s degree in economics and related work in mathematics. She earned her law degree from Vanderbilt University School of Law in 1985. She practiced as a member of the law firm Yost and Robertson PLC in Franklin, Tenn., until 2005, when she joined the faculty of Arkansas State University.


W. Terry Dancer, Ph.D., is a professor of accounting at Arkansas State University in Jonesboro, Ark., where he has taught for 32 years. He earned an MBA from Henderson State University and a Ph.D. in accountancy from the University of Mississippi in 1988.



  Innocent Spouse Relief: Alternatives After the Lantz Case page 46

Donald L. Rosenberg, Esq., CPA, MBA, M.Tax., is a professor of accounting at Towson University in Towson, Md. He also maintains an accounting and law practice specializing in business and tax planning, estates and trusts, and practice before the IRS. His articles have been published in The CPA Journal, Financial Advisory Practice, Journal of Accounting Education and other journals.


Allen Finley Schuldenfrei, Esq., LL.M. (Tax), is an accountant and an attorney with a law practice in Baltimore that focuses on tax and estate planning and elder law. Previously, he was director of the graduate tax program at the University of Baltimore. His articles have appeared in Journal of Taxation, The Tax Adviser and other publications.


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