California CPA November 2004
Fast Tax Facts [PDF]
Our annual compilation of state and federal state facts.
Contractor Traction
What are workers "employees" and what are they "independent contrators?" Learn how to classify workers correctly–and avoid the penalties that come with misclassification.
Mark Terman, Esq.
Estate Planning: The Power to Adjust
The Uniform Principal and Income Act provides trustees with new discretion in making adjustments between the principal and income of trusts under limited circumstances.
Richard E. Gilbert, Esq. and David Jaffer
Revisiting Review Engagements
An update on the two primary sources of professional literature for review engagements–SAS 100 and SSARS No. 10.
A. Christine Davis, CPA
Federal Tax: The Working Families Tax Relief Act of 2004
A primer on the latest federal tax legislation impacting individuals and businesses.
Stuart R. Josephs, CPA
Going Out for HR?
Due diligence is key in selecting a professional employer organization for your business.
Lyle DeWitt, CPA
Government Relations: Calling All Trustees
Registration requirements have changed.
Bruce C. Allen
Tax Amnesty Q&A
Preliminary information on the FTB and BOE's 2005 Amnesty Program.
A New Corporate Tax Relief Bill
Highlights from the American Jobs Creation Act of 2004.
California Tax: A Modest Proposal
California Performance Review says California Tax Commission needed.
Leonard W. Williams, CPA
