The CPA Journal

Publisher/Editor-in-Chief

Calvin Harris, Jr., CPA

Managing Editor

Anthony H. Sarmiento, MS

Publications Specialist

Danielle Tralongo

Editorial Advisory Board

Susan B. Anders
C. Richard Baker
Robert S. Barnett
Sandra Benson
Quinton Booker
Jacqueline Burke
Douglas R. Carmichael
Anthony S. Chan
Elizabeth Forspan
Sheldon M. Geller
Jeffry Haber
Orumé Hays
Richard Jones
Peter A. Karl III
Mark S. Klein
Michael Kraten
Cynthia Krom
Joel Lanz
Mark H. Levin
Michele Mark Levine
Martin J. Lieberman
David A. Lifson
Steven Mintz
Sridhar Ramamoorti
Nina Terranova-Dorata
Miklos Vasarhelyi

Column Editors

Tax Practice & Procedure: Bryan C. Skarlatos
State & Local Taxation: Corey Rosenthal
Personal Financial Planning: Edward Mendlowitz
Estate & Retirement Planning: Martin Shenkman
Retirement Plan Advisor: Sheldon M. Geller
Managing Your Practice: Jason L. Ackerman
Diversity, Equity & Inclusion: Anton Lewis
Sustainability: Tracey J. Niemotko
Cybersecurity: Joel Lanz
Tech Talk: Susan B. Anders

Editorial Review Board

Stewart Berger
Warren Bergstein
William Bregman
Rumbi Bwerinofa-Petrozzello
Stephen Ehrlich
John H. Eickemeyer
Andrew Fair
Craig Foltin
James M. Fornaro
James Goldstein
Kenneth J. Gralak
Neville Grusd
Patricia A. Johnson
Diane Jules
Steve Loeb
Mark Martinelli
Steven Mezzio
Mary Michel
Edwin B. Morris
Tracey Niemotko
Raymond M. Nowicki
Ilene L. Persoff
Ronald Ries
Richard A. Riley, Jr.
Stephen A. Scarpati
Ernest P. Smith
Joel Steinberg
William Stocker
George I. Victor
Robert N. Waxman
Ron West
Kenneth Zemsky
David S. Zweighaft