k u! David J. Rumsey, CPA James L. Russell, CPA Ken M. Russell, CPA Craig S. Ruthford, CPA Dr Debra L. Sanders, CPA Susan J. Sanders, CPA John P. Sandstrom Thomas P. Sawatzki, CPA Jeffery S. Schilling, CPA Richard W. Schmidtke, CPA David R. Schultz, CPA David G. Schureman, CPA Martin F. Seiler, CPA Charlene H. Severin, CPA Harold G. Shapiro, CPA Mary Ann Shea Jay T. Shilhanek, CPA Eric S. Simpson Orphalee Smith, CPA, PFS Dale W. Snow, CPA Terry D. Sodders, CPA Pamela M. Spaletta, CPA Rachel M. Sroufe, CPA Gary W. Stachlowski, CPA William M. Stanke, CPA Donald L. Starr, CPA Gary A. Stecher, CPA Elliot D. Stein, CPA, MBA Tax Kyle P. Stemmer, CPA, MBA Donald W. Stetson, CPA Gayle A. Stetson, CPA George W. Stewart, CPA Darren J. Szendre, CPA Roger T. Tanabe, CPA Steve Taylor, CPA, MBA Harold G. Thompson Jr, CPA Terry M. Thompson, CPA Tommy R. Thomson, CPA Susan L. Thomson-Sines, CPA Enga H. Thong, CPA Kathleen L. Trumbauer, CPA Mark E. Ulloa, CPA Robert A. Underhill, CPA, JD Jeffrey M. van Burkleo, MS Tax Beth M.Van Pay, CPA, FLMI Joseph H.Vandal Jr, CPA Mary C.VanNuland, CPA Susanne W.Vickerman, CPA Sharon I.Vik, CPA, MBA Robert W. Wales Donald B. Walter, CPA, MBA S D. Walton, CPA Catherine B. Wandell, CPA Shu-Hui Wang, CPA Linda B. Ward, CPA Martin B. Warr Mark P. Waslen, CA, CFA
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Donald G. Watts, CPA Dennis O. Webb, CPA, MA Patricia A. Wehr, CPA Robert E. Wells, CPA Michael J. Wernz, CPA Leo L. Werre, CPA Elizabeth J. Widdison Bradley R. Wilkins Alan K. Williamson, CPA Virgil B. Woodfield, CPA Robert R. Wright, CPA Justin K.Yamamoto, CPA Josh Yeyni, CPA, PS James D.Young, CPA, MBA Wah Yan Yun, CPA Jay T. Zettervall, CPA Stephen J. Zevenbergen, CPA Danielle R. Zlatich, CPA Lawrence R. Zommick, CPA Other Contributors (<$50) Marcia K. Bennison, CPA Mary Elise Cadera, CPA Sesinando N. Cantor, CPA Richard J. Caragol, CPA Jordan Chester Gordon R. Craig, CPA, MBA Pamela Creitz-Peppan, CPA Brenda L. Dean, CPA, CIA Kimberly K. Dodd, CPA, REBC M C. Evans-Wenzel RDH June M. Farries, CPA Richard N. Ginnis, CPA Melvin A. Goldberg, CPA, JD William F. Gould Bonnie L. Green, CPA Gerald L. Greer, CPA Ryan R. Hart, CPA Paul V. Hughes, MBA Ronald A. Johnson, CPA, MBA Kevin G. Krieger, CPA Dr Margie N. LaShaw, CPA Louis H. Mills, CPA Valerie Moseley, CPA Andre Mueller, CPA Ryan L. Munn, CPA Kenshi Nagayoshi Judith E. Nakatsu, CPA, MBA Hiroko Nihongi Richard F. Osborn, CPA, CFE Brian W. Paxton, CPA Susan E. Pierce, CPA Shauni Rock, CPA Keith D. Rozgo Jin H. Rudolph, CPA LaVeta M. Scherer, EA Mary L. Simpson, CPA
Gale E. Smith, CPA Russell J. Smith, CPA Yet Sok, CPA Julie I. Sweet, CPA, CMA Catherine B. Thruelsen Akiko Tojo, CPA Richard A.Volk, CPA Franz Von Bradsky MBA Judith L. Waddell, CPA Dorothy R. Wagsholm, CPA Susan K. Winkle John N. Zaremba, CPA Jianyou Zhou, CPA Robert F. Abramson Jr, CPA
CPAPAC Contributors Carmen J. Aguiar, CPA, CFP, PFS Gregory C. Alwood, CPA Michael R. Ammerman, CPA Jason S. Anderson, CPA, MS Tax Gordon P. Asheim, CPA Kim M. Atwater, CPA Donald F. Aubrey, CPA Robert J. Bacon, CPA, MPAcc Paul M. Bailey, CPA Tyler J. Baldwin, CPA Kelly D. Barber, CPA, MS Tax Cathi L. Barta, CPA Marc G. Bateman, CPA Arthur O. Beck, CPA Louis H. Beckman, CPA Marcia K. Bennison, CPA Arlene J. Berry, CPA Robert C. Best, CPA, JD Jessie D. Beyer, CPA Jonathan L. Bishop, CPA Steven B. Bishop, CPA, CVA, CFF John P. Bjorkman, CPA Pat L. Bohan, CPA, CGFM Sidney H. Boles, CPA Adele B. Bolson, CPA CMA CFM Brady W. Borel Brian A. Borzone Kevin L. Bouchillon, CPA Kristene D. Bourne Daniel L. Boyd, CPA Robert S. Boyd, CPA Paul W. Brandstetter, CPA William H. Bratton, CPA Greg T. Brault, CPA Brian R. Bronk, CPA George M. Brower, CPA, CIA
David A. Brown John R. Brown, CPA Christine B. Brunner, CPA Bruce P. Budge, CPA Daniel A. Burns, CPA Weldon T. Burton, CPA Bruce G. Bushman Bradford N. Buskirk, CPA Deanne M. Butler, CPA Jacqueline L. Cabe, CPA Gayle L. Cagianut, CPA Terry J. Campbell, CPA, MST Linda M. Canney, CPA Sesinando N. Cantor, CPA Richard J. Caragol, CPA Curt A. Carlson James R. Carrithers, CPA Harold D. Carrothers, CPA Edward T. Carson, CPA Rebecca A. Cates, CPA Jose Cerrillo III, CPA Amanda Y. Chang, CPA, MS Tax Marc D. Christianson, CPA Theresa J. Christianson, CPA Steven M. Clancy, CPA, CITP, CFF Robin A. Clark, CPA James E. Coates, CPA Robert M. Cole Jr, CPA, MA R D. Collier, CPA Daniel C. Collins David C. Conklin, CPA Ralph A. Conner, CPA Deborah A. Corrington, CPA David D. Cottler Sue B. Couper, CPA Jolene G. Cox, CPA Kevin R. Cox, CPA Gordon R. Craig, CPA, MBA Pamela Creitz-Peppan, CPA Michael R. Cross, CPA Vicky M. Dalton, CPA, CGFM Richard Dance, CPA Stephen G. Dashiell, CPA Chris A. Davies, CPA, CMA Charles R. Davis, CPA Timothy R. Davis Donald G. De Santis, CPA, CFP Billie De Vore, CPA Joseph P. Deacon, CPA Brenda L. Dean, CPA, CIA Randy J. Deasy, CPA Susan G. Devaney Mary E. Dickinson, CPA Scott J. Dietzen, CPA Steven V. Ditzler, CPA Kimberly K. Dodd, CPA, REBC
David A. Dorn, CPA Peter E. Doubleday, CPA Dennis L. Duban, CPA Thomas N. Durrett, CPA Phillip T. Eggers, CPA Roger J. Elliott David A. Elmenhurst, CPA James L. Erickson, CPA, PFS Robert J. Erickson, CPA, JD Scott E. Eschbach, CPA Joyce G. Etheridge, CPA Kim E. Etlicher, CPA Joan C. Faubion, CPA Buell J. Felts, CPA Leon F. Ficker, CPA Robert C. Finney, CPA John T. Fisher, CPA, CGFM John J. Flavio Jr Joseph R. Forde, CPA Rick R. Foster, CPA Lynnette B. Frank, CPA Daniel Frein, CPA Norman H. Frey Darrell W. Fry, CPA Rodney K. Fujita, CPA James H. Gall, CPA, MBA Steven C. Garber, CPA Chris A. Gates, CPA, CITP Erling D. Gebers, CPA Stephanie W. Gebhardt, CPA Pamela S. Geiger Dr Norman J. Gierlasinski, CPA Bradley A. Gilden, CPA Michael J. Gillespie, CPA, MBA Sandee J. Gimblett, CPA Richard N. Ginnis, CPA Michael E. Gocke, CPA, CFP Bert R. Golla, CPA Brian G. Gosline, CPA, JD Irwin L. Goverman, CPA Rick H. Graham, CPA William J. Graham, CPA Dean A. Granholm, CPA Alan L. Gray, CPA Roger K. Gray, CPA, MBA Bonnie L. Green, CPA Kimberly K. Green, CPA Gerald L. Greer, CPA Terry W. Greer, CPA, MBA Ariff A. Gulamani, CPA, CA Vaughn S. Hagen, CPA Walter J. Haig II, CPA Tara E. Haight, CPA Richard E. Haislip, CPA, MBA Ian R. Halifax, CPA Mary M. Hammons, CPA Michael R. Harper, MBA
WashingtonCPA March/April 2012
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