Pub. 4 2022 Issue 4

PRESIDENT’S MESSAGE: SOLVING YOUR PROBLEMS IS OUR PASSION 6
STATE BOARD REPORT: OOPS! I FORGOT TO RENEW MY CPA LICENSE! 8
2022 NESCPA COURSE CALENDAR 10
22ND ANNUAL FALL CPE CONFERENCE 14
COUNSELOR’S CORNER: A TRAP FOR THE UNWARY PUNITIVE PENALTIES UNDER IRC SECTION 409A 16
STATE TAX BRIEFING: WHEN IS A DUCK NOT A DUCK? RECLASSIFICATIONS IN THE WORLD OF STATE TAXES & INCENTIVES 18
FRIDAY NIGHT TAILGATE PARTY! 21
THE SELF-EMPLOYED NEED RETIREMENT PLANS: CPAS CAN HELP 22
MEMBER SPOTLIGHT: A GUIDING LIGHT HALL OF FAMER FRANK HAYES INSPIRES OTHERS 24
MEMBERS IN THE NEWS 27
FIRMS IN THE NEWS 29
2022 REVISED SCHOOL DISTRICTS AUDITING & REPORTING REFERENCE MANUAL AVAILABLE 31
CLASSIFIED ADS 31
WELCOME NEW SOCIETY MEMBERS! 34
IN MEMORIAM 35

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