Authors contributing to the July 2014 issue

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 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.


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