Insurance Issues - SMALL BUSINESS INSURANCE CHECKUP - To be properly prepared for the financial risks they face, small business owners, CPAs included, need to do an annual review of insurance coverage including employee benefit plans, property and casualty and other business policies.

Employee Benefits - CLASS-BASED PENSIONS - Companies may wish to explore class-based plans to help them cope with rising pension costs and reward high-productivity employees. Many businesses can customize them to increase contributions for owner-employees. For CPAs who advise businesses on their retirement plan options.

Papalia, Mark, (2005)

Executive Compensation - PLAY BY THE RULES - Companies have until the end of 2005 to comply with new restrictions on deferred compensation plans. CPAs can recommend modifications to help employers avoid penalties and unfavorable tax consequences.

Bradshaw, Barton J., (2005)