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The National Public Accountant

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The Roth versus the Traditional IRA: an annual decision.
Most investors would quickly say that Roth IRAs are always better than Traditional IRAs because of the "tax benefit." Are they right? Sometimes a Traditional IRA will provide an investor with . . .

The guru in you: developing a testing frame of mind.
If you have been following my column, you are familiar with my belief that you can become a better accountant and resource for your business clients by learning a bit about marketing. A key element . . .

Simplifying retirement plan distributions: reviewing the "newest" required minimum distribution rules.
As financial services professionals, we're often caught in a dilemma...balancing the needs of estate planning and income tax planning. Wealthier retirees often prefer to postpone distributions . . .

The Grand America Hotel in Salt Lake City is tops.
What? You haven't yet registered to attend NSA's 58th Annual Convention in Salt Lake City, August 20-23, 2003? What are you waiting for? This will be the most talked about convention of my . . .

Saving for college.
The cost of college these days is staggering. Attending a public university for four years can cost considerably in excess of $50,000, and possibly twice as much at a private school. These costs . . .

Communicate with power.
Think about the conversations you have throughout any given day. Are all of them productive? If you're typical, they're probably not. Productive communication involves more than just two people . . .

The benefits of a deferred compensation plan.
To the Executive 1. Wealth Accumulation Policy values over and above the company's cumulative premium advances generally accrue to the benefit of the employee. 2. Control The employee . . .

Candidates for NSA office. (Election Supplement 2003).
Daniel E. Setters EA, ABA, ATA Candidate for President "Time and tide wait for no one"... It is almost impossible for me to believe that we are two years hence from the Minneapolis . . .

Questions to the tax desk.
Q A taxpayer dies who has a sizable IRA from which he was already receiving distributions. What options does the surviving spouse have? A She can choose to treat the IRA as if it were her own. . . .

Audits--new IRS audit initiatives. (Client Report).
We would like to alert you to some significant changes in the way the IRS targets businesses for tax audits, and how it conducts them. When you read statistics about the percentage of returns that . . .

The power of a will: estate planning to protect your family's future.
If we have learned anything during the last two years, it is that unthinkable things can happen and often do happen. Following the September 11th terrorist attack, we learned that six in ten adults . . .

Today's accounting manager: helping employees adapt to change.
Change is a fact of life, especially in the workplace, but for many people change is fraught with difficulty. Staff may support new initiatives immediately, but sometimes there can be a backlash. . . .

Getting down to business: The fine art of hiring and firing.
Many years ago, acting under a high level of stress and irritation, my business partner abruptly fired a young woman who slowly meandered into our office at 9:20 one Monday morning after another . . .

Cash balance pension plans: do they discriminate against older employees?
One of the most important issues facing the pension world today involves companies replacing their traditional, defined-benefit pension plans with cash-balance plans. Although cash-balance plans . . .

Non-competition agreements and public accounting firms: issues to consider before and after signing on the dotted line.
Many public accounting firms are asking current and new employees to sign non-competition agreements. Even though employees may not initially view a non-competition agreement as a key issue in . . .

More than money: retirement in a tough market.
Over our lifetimes, we pursue the American Dream, or several American dreams. One is owning our own home. Retirement is another. We work hard and we keep alive our fantasies of eventually sleeping . . .

Reducing the taxation of Social Security retirement benefits.
Social Security is a major source of retirement income for most seniors, and anything that affects Social Security is important to them. Seniors have seen increases in the Social Security tax . . .

Making sense out of your computer: why is my computer so slow?
It used to be so fast! But now... The number one question I get regarding computers is "Why is my computer so slow?" The majority of computer users are running their computers much more slowly . . .

Understanding trusts.
When attempting to preserve wealth within the family unit, one must be aware that there are three major obstacles, as follows: 1. Taxation--both the income tax and the estate & gift tax. 2. . . .

How to buy (and repair) a computer and not make an idiot of yourself.
Buying a computer can be a trying experience. Today's computer technology is complex and beyond the under. standing of most laymen. Few professionals feel comfortable offering computer consulting . . .

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