The
Sec. 4980H Assessable Payment for Large Employers
page 24
Benjamin Pruett, J.D., M.T., works in the Tax
Department at Cohen & Co. in its Cleveland office. He is part of
the firm’s health care reform team and assists in researching a
variety of issues related to the tax impact of health care reform on
private companies.
Health
Care Reform Essentials page 30
Mark O. Dietrich, CPA/ABV, served as chairman of the
AICPA’s 2012 and 2013 National Healthcare Industry Conferences and the
2014 Virtual Conference on the Patient Protection and Affordable Care
Act. He is the editor, author, or co-author of six books on health
care industry finance, including The Financial Professional’s
Guide to Healthcare Reform.
Brian K. Marks is the executive director of VSCPA Benefit Advisors, the Virginia Society of CPAs’ employee benefit center, and a principal with Digital Benefit Advisors. He has more than 20 years of broad-based employee benefit experience. He is an expert in employee benefit strategy, plan analysis, and employee education and is a frequent speaker on the Patient Protection and Affordable Care Act and other employee-benefit-related topics.
Creating
the Net Investment Income Tax Regulations page 34
Robert S. Keebler, CPA, MST, AEP, is a 2007 recipient
of the prestigious Distinguished Accredited Estate Planners award from
the National Association of Estate Planners & Councils. He chairs
the AICPA Advanced Estate Planning Conference. He is the author of
many books, articles, and other materials for CPAs on various aspects
of taxation and personal financial planning. These include Tax
Planning After the Healthcare Surtax: Tools, Tips, and Tactics,
on the net investment income tax.
Revenue
Recognition: No Time to Wait page 40
Ken Tysiac is a JofA senior editor. He
covers breaking news for journalofaccountancy.com and
for print. He has
more than 20 years of journalism experience,
including work with The Charlotte Observer and The News
& Observer, of Raleigh, N.C., and has had two books published.
CPA
Canada: Frequently Asked Questions on Canada’s Accounting
Profession Consolidation page 48
Mat Young is vice president–State Regulatory &
Legislative Affairs for the AICPA. He works closely with state CPA
societies and other state-level profession partners and directs the
AICPA team that supports the societies on state legislative and
regulatory issues affecting the accounting profession.
The
Leading Edge: Tips From the AICPA Leadership Academy
page 52
Dan Griffiths, CPA, CGMA, is director of strategic
planning at Tanner LLC, an accounting and business advisory firm in
Salt Lake City. He specializes in strategic planning, leadership
development, and business coaching. Before joining Tanner, he was a
co-founder of Proficio Services Group.
The
Lure of a Sec. 475 Election page 56
Jay A. Soled, J.D., LL.M., is a professor of
accounting and information systems and the director of the Master of
Accountancy in Taxation program in the Rutgers Business School at
Rutgers University in Newark, N.J.
Mary B. Goldhirsch, J.D., LL.M., is an adjunct professor at Rutgers Business School and counsel at Porzio, Bromberg & Newman PC in Morristown, N.J.
Kristie N. Tierney is an accounting student at
Rutgers Business School.
