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c o n t e n t s
March/April 2012 Vol. 53 Issue 2
advocacy community education
3
Connecticut Society of Certified Public Accountants
716 Brook Street, Suite 100, Rocky Hill, CT 06067-3433
860-258-4800 Fax: 860-258-4859 www.cscpa.org
Opinions expressed in bylined articles appearing in this
publication are those of the author(s) and do not neces-
sarily reflect CSCPA opinions or positions nor do they
constitute endorsements.
Connecticut CPA
(USPS #004-433) is published
bi-monthly for dues paying members of the Connecticut
Society of CPAs by the CSCPA, 716 Brook Street, Suite
100, Rocky Hill, CT 06067-3433. Periodicals postage paid
at Rocky Hill, CT and at additional mailing offices. POST-
MASTER: Send address changes to CSCPA, 716 Brook
Street, Suite 100, Rocky Hill, CT 06067-3433.
A publication of the Connecticut Society
of Certified Public Accountants
C
onnecticut
CPA
CS CPA
Planning for Those Nasty Surprises
page 14
CSCPA Board of Directors
Gregory A. Lainas
President
Noelle A. Taddei
President-elect
Brian J. Kelleher
Treasurer
Mark A. Andrews
Secretary
Jevon Knowles
Member-at-Large
Vanessa E. Rossitto
Member-at-Large
Michael L. Kraten
Member-at-Large,
CSCPA Advisory Council Chair
Connecticut CPA Staff
Arthur J. Renner
Executive Director
Kirsten F. Piechota
Managing Editor/
Design and Layout
Caitlin Q. Bailey O'Neill
Assistant Editor
Mark Zampino
Publisher
Julie E. McNeal
Contributor
On the Cover
10 Big Changes Are
Coming to CSCPA!
By Mark Zampino
Features
6
2012-2013 Board Nominees,
Advisory Council Appointees
13 Member Spotlight:
John R. Caruso
14 Planning for Those
Nasty Surprises
By Christopher J. Luise
18 Three Keys to a
Successful 401(k) Plan
By Steven E. Parmelee
20 Creating a New Worldwide
Designation to Meet the
Challenges of Global Business
With Barry C. Melancon, CPA, CGMA
and Charles Tilley, FCMA, CGMA
23 IRS Tax Liens:
Priority of the IRS Lien
By Laura E. Pisarello, Esq.
Upcoming Events
8
The Essential Event:
The CSCPA Annual Meeting
27 CSCPA Monthly Calendar
28 Members-Only Programs
32 CPE Pages
Member Matters
26 Affinity Partnerships
36 Pledge Pages
38 Fairfield University Club
Named First Connecticut
`Phi Beta Lambda' Chapter
40 Congratulations, New
Connecticut CPAs!
42 CSCPA Hosts Special
FAF/FASB Meeting
44 Member News
45 Welcome, New Members!
45 CAAS Corner
46 Classified Advertisements
48 Member Snapshots
50 Firm Moves and Promotions