Accounting Today articles from March 2004

Accounting Today archives from March 2004

KPMG names new deputy chair: firm faces federal probes over its aggressive tax shelter strategies.
March 15, 2004... NEW YORK -- Facing increased scrutiny from lawmakers and regulators on certain of its tax-shelter strategies, Big Four firm KPMG ended a protracted management shake-up in its troubled tax arm, electing veteran Joseph Mauriello as deputy...

IRS, states join up to find tax evaders.(Internal Revenue Service)
March 15, 2004... At a time when many states are hurting for revenue, the Internal Revenue Service has started sharing leads on more than 20,000 taxpayers engaged in abusive tax avoidance with tax agencies in 46 states, the District of Columbia and New York...

Institute extends contract for Melancon through 2010.
March 15, 2004... NEW YORK -- In a decision that erased speculation as to any change in leadership at the American Institute of CPAs, the board of the professional membership organization voted 21-1 to extend the term of president and chief executive Barry...

Cross-selling in tax season.(Action Idea)
March 15, 2004... Leverage your face-to-face contact with clients to ask a few additional questions about their business or their lives, and uncover opportunities to follow up on during the summer months and smooth out the peaks and valleys in your revenue...

SEC moves back SOX compliance dates.(Securities and Exchange Commission, Sarbanes-Oxley Act)(Brief Article)
March 15, 2004... WASHINGTON -- The Securities and Exchange Commission has pushed back the required dates for compliance with Section 404 of the Sarbanes-Oxley Act for accelerated filers by five months, to Nov. 15, 2004, in light of the time and resources...

BDO trims partnership by 10 percent.(BDO Seidman L.L.P.)(Brief Article)
March 15, 2004... CHICAGO -- Just months after a shake-up that resulted in major changes to its board and the replacement of its chairman and chief executive, top-ranked accounting and consulting firm BDO Seidman confirmed that it had laid off approximately 10...

IASB requires option expensing.(International Accounting Standards Board)(Brief Article)
March 15, 2004... LONDON -- The International Accounting Standards Board issued a draft rule in late February that requires companies that follow international accounting standards to expense stock options. The standard, International Financial Reporting...

Decosimo merges with Bean & Ison.(Bean & Ison.)(Brief Article)
March 15, 2004... CHATTANOOGA, TENN. -- Continuing its expansion into Tennessee, Decosimo CPA Firm, a high-volume accounting and financial advisory firm here, has merged with the Memphis-based firm of Bean & Ison. Terms were not disclosed. Decosimo, which...

Clarification.(Correction Notice)
March 15, 2004... In "Web Cites: CPA Exam Review" (Accounting Today, Feb. 9-22, 2004, p. 5), the URL given for Bisk Education is their homepage; a more direct URL for Bisk's CPA Exam review products is www.cpaexam.com.

Fraud and SOX 404 classes are in high demand in CPE.(Top of the news: the complete chronicle of news and trends shaping the profession)(CPE Institute Inc.)
March 15, 2004... As a CPA, getting up to speed on the recent regulatory and economic climate has become increasingly commonplace, but that doesn't mean everyone necessarily feels prepared. On the contrary, CPAs are looking to more continuing professional...

Naming and shaming: States fight tax delinquency online.(Top of the news: the complete chronicle of news and trends shaping the profession)
March 15, 2004... There's nothing new about public humiliation as a form of punishment. In fact, until the 19th century, most forms of punishment included public humiliation. And while our now-more-refined society tends to shun public celebration of...

E&Y named in Pa. suit against Time Warner.(Ernst & Young)(Brief Article)
March 15, 2004... HARRISBURG, PA. -- Big Four firm Ernst & Young is among several companies named in a lawsuit filed by the Pennsylvania Public School Employees' Retirement System, the Pennsylvania State Employees' Retirement System, the Tobacco Settlement...

Web cites: tax resources.(Brief Article)
March 15, 2004... * Clergy Tax Net--www.clergytaxnet.com Clergy Tax Net is an online accounting and finance organization dedicated to serving the clergy and churches of all 50 states. This Minnesota-based site offers a large selection of tax services and tax...

Deloitte Foundation awards $250k to PH.D. students.(Footnotes)(Philosophiae Doctor )(Brief Article)
March 15, 2004... DELOITTE FOUNDATION AWARDS $250K TO PH.D. STUDENTS: The Deloitte Foundation, a nonprofit organization sponsored by Big Four firm Deloitte & Touche, has awarded $250,000 in fellowship grants to 10 accounting students in doctoral programs across...

New GASB chairman's got his own mountain to climb.(Governmental Accounting Standards Board)
March 15, 2004... NORWALK, CONN. -- Robert H. Attmore, recently elected to take the chair of the Governmental Accounting Standards Board, has a goal that is both lofty and deceptively simple. "We need to make governmental financial statements more...

IRS's IT upgrade is plagued by delays and cost overruns.(Internal Revenue Service)
March 15, 2004... WASHINGTON -- The gremlins that have bedeviled the Internal Revenue Service's attempts to modernize its antiquated 1960s-era computer system for nearly a generation continue to undermine those efforts, government and industry insiders recently...

2010 and beyond.(Opinion: the free and open forum for the tax and accounting community)(Editorial)(Editorial)
March 15, 2004... For someone who has problems balancing his checkbook, I get an awful lot of mail from CPAs either railing about, or asking my advice about, what can be done to veer the profession in the right direction. Unfortunately, as I explain to many...

Survive tax season--and stay out of jail!(Commentary)(Accounting services)
March 15, 2004... You can discuss whether Diet Coke or Diet Pepsi provides a more potent elixir for tax season stress until the cows come home--just don't talk about your fees. During tax season, CPAs are usually confronted with new challenges that expand...

Compacts: interstate's not the best route.(Commentary)(Nurse Licensure Compact)
March 15, 2004... While we certainly agree with Lou Grumet's goal to "allow our state governments to work across politics and geography to do what makes sense for the profession and the public it serves," (Accounting Today, Jan. 26-Feb. 8, 2004, p. 6), we do not...

GAAP and the AICPA.(Letters)(Letter to the Editor)
March 15, 2004... In the Feb. 9-22, 2004, issue of Accounting Today, a letter was published from Mr. Jim Egan ("In support of Anatole," p. 6). Mr. Egan wrote in support of a proposal by Mr. Anatole Hramtsov to have generally accepted accounting principles...

Make sure that you're asking the right questions.(Practice Management)(Accounting services)
March 15, 2004... Expanding client service should come naturally to CPAs, but the fact is that most clients are underserved. If you ask a partner if their clients are properly served, they respond with a resounding "Yes." They feel that they are providing all...

Inside the Top 100.(Notes And Methodology)(17th edition of Accounting Today Top 100 Firms)(introduction to issue)(Editorial)
March 15, 2004... Over the past several years, arguably the only constant in the accounting profession has been change. We've witnessed sweeping reform legislation, the collapse of a major firm, the birth of a new oversight body and major shifts in the way...

Firms at work: T100 adept at adapting to changing landscape.(Overview)
March 15, 2004... The results are in, and the evidence shows that the nation's largest firms have been hard at work, proving themselves well-equipped to handle the profession's greatly altered landscape. As they faced head on the consequences of...

New niches, training, tech upgrades top firm strategies for the coming year.(Strategies)
March 15, 2004... While sortie firms still await the inevitable fallout from Sarbanes-Oxley, the members of Accounting Today's Top 100 are seizing any and all niche opportunities presented by that sweeping reform legislation and including those strategies in...

Growth comes from both old and new.(Niche Services)(survey of top 100 accounting firms)(expansion of specialty services such as litigation support)(chart "Top Niche Services")
March 15, 2004... The regulatory and economic environment over the past year has driven the nation's largest firms to increase their focus on both new specialty services, such as Sarbanes-Oxley compliance, and on areas that have become a staple for many, such as...

SOX Act, economy have greatest impact on T100.(Business Environment)(Sarbanes-Oxley Act)
March 15, 2004... Among all of the factors influencing the profession during 2003, the weak economy and the effects of the Sarbanes-Oxley Act had the greatest impact on the nation's largest accounting firms over the past year, according to senior executives...

Economic upturn fuels Top 100 growth.(Regions)
March 15, 2004... A steadily improving economy throughout most of the year, both at the national and regional levels, is reflected in the growth of the year-end figures reported by the Accounting Today Top 100 regional firms. Nationwide, the Top 100 Firms...

RIA's WG&L financial reporting and management tool: it's where you need to be today!(Accounting services)
March 15, 2004... PCAOB. Sarbanes-Oxley. SEC. FASB, AICPA. GASB. Is your head spinning yet? You may remember a time when researching a topic meant a relatively quick trip to the firm's library, pages flipped in a dog-eared volume or two, and an initialed...

The 2004 Accounting Today Top 100 firms.(Illustration)
March 15, 2004... THE 2004 ACCOUNTING TODAY TOP 100 FIRMS RANK 04 03 Firm Headquarters 1 1 Deloitte & Touche (1) New York 2 3 Ernst & Young ...

Top 100 firm highlights.(Highlights)
March 15, 2004... * American Express Tax & Business Services: Andrew Cvitanov stepped down as chief executive in January 2003, and was succeeded by Tom Meador. In July, firm realigned senior management reporting structure by compressing several offices into two...

National sales taxes hit record levels in 2003.(Taxing Issues)(Brief Article)
March 15, 2004... The sales tax rates levied by states, counties, cities and districts reached all-time highs in 2003, resulting in the largest overall increase in more than a decade, according to a report by tax technology company Vertex Inc. According to...

Treasury, IRS shutter abusive retirement plans.(Taxing Issues)(Internal Revenue Service)
March 15, 2004... The Treasury Department and the Internal Revenue Service have issued guidance in the form of a revenue procedure, two revenue rulings, and proposed regulations in order to shut down abusive transactions involving specially designed life...

Taxpayer advocate aims at self-employed noncompliers.(Tax practice: the special report on news and trends for the tax professional)
March 15, 2004... The Internal Revenue Service is pursuing high-dollar abusive tax schemes and low-dollar earned income tax credit noncompliance, but it is neglecting the broad area in the middle, according to National Taxpayer Advocate. Nina Olson. The...

New developments call for cost segregation strategies.(Tax Strategy)
March 15, 2004... Cost segregation has been a long-used technique to maximize depreciation deductions. Lately, however, more aggressive use of this strategy of dividing one asset into various components, some with short recovery periods, has met with greater...

Treasury, IRS unveil new capitalization of transaction costs proposal.(Internal Revenue Service)(Brief Article)
March 15, 2004... WASHINGTON -- The Treasury Department and the Internal Revenue Service say that they will propose regulations regarding the treatment of amounts that facilitate certain tax-free and taxable transactions and other restructurings, and that are...

AccountMate enters HR partnership.(Ascentis)(Brief Article)
March 15, 2004... NEW YORK -- AccountMate, a developer of modifiable accounting and business management software for mid-market companies, is now offering a human resources solution through a new partnership with Ascentis and its AHROffice product. ...

Star buffet dismisses grant.(Change of Auditors)(Brief Article)
March 15, 2004... * STAR BUFFET DISMISSES GRANT: Star Buffet Inc., a Salt Lake City-based operator of such all-you-can-eat concepts as JJ North's Grand Buffet, North's Star Buffet and Casa Bonita, jettisoned Grant Thornton as its auditor and hired Mayer Hoffman...

Iomega dumps E&Y.(Change of Auditors)(Ernst & Young)(Brief Article)
March 15, 2004... * IOMEGA DUMPS E&Y: Iomega Corp. dismissed Big Four firm Ernst & Young as its independent accountant and hired BDO Seidman as its new auditor, according to a filing with the Securities and Exchange Commission. Iomega, a provider of storage...

MSI hires J.H. Cohn.(Change of Auditors)(Media Sciences International)(Brief Article)
March 15, 2004... * MSI HIRES J.H. COHN: Media Sciences International, a manufacturer of printing products for workgroup printers, hired large Northeast firm J.H. Cohn as its new auditor, succeeding incumbent Wiss & Co. Wiss & Co. told MSI that it would no...

PwC declines re-election as wild oats auditor.(Change of Auditors)(Brief Article)
March 15, 2004... * PWC DECLINES RE-ELECTION AS WILD OATS AUDITOR: Big Four firm PricewaterhouseCoopers declined to stand for re-election as auditor for Wild Oats Markets, a natural foods retailer, according to an 8-K fried with the Securities and Exchange...

FASB mulls tightening of current liabilities definition.(Assurance: technical developments, professional issues and engagement changes)(Financial Accounting Standards Board)
March 15, 2004... NORWALK, CONN. -- In a continuing effort to quickly converge at least a few U.S. standards to international standards, the Financial Accounting Standards Board is hammering out a proposal on liability classification. The proposal is likely to...

Value-based accounting: what do users demand?(The Spirit of Accounting)
March 15, 2004... This column is the third in our series explaining why reporting market values in financial reports makes good sense. In the first, we showed that the Financial Accounting Standards Board's Conceptual Framework wisely identified financial...

Grassley calls tax profession to leadership.(Brief Article)
March 15, 2004... WASHINGTON -- Tax professionals must be leaders to ensure that the tax system remains above board, Senate Finance Committee chair Chuck Grassley, R-Iowa, told the Tax Council Policy Institute. "While the Internal Revenue Service seems to...

Worries over dilution, not expensing, driving options scalebacks.(PFP Briefs)(Accounting services)(Brief Article)
March 15, 2004... * WORRIES OVER DILUTION, NOT EXPENSING, DRIVING OPTIONS SCALEBACKS: Despite a booming stock market, three-quarters of Standard & Poor's 500 companies surveyed said that they are planning to shift away from stock options, but not as a result of...

Merrill Lynch purchases execution and clearing unit.(PFP Briefs)(Brief Article)
March 15, 2004... * MERRILL LYNCH PURCHASES EXECUTION AND CLEARING UNIT: Financial services conglomerate Merrill Lynch agreed to purchase the U.S. equities and options execution and clearing unit of ABN AMRO. Terms of the transaction were not disclosed. ...

Survey says lack of information deters workers from retirement planning.(PFP Briefs)(Brief Article)
March 15, 2004... * SURVEY SAYS LACK OF INFORMATION DETERS WORKERS FROM RETIREMENT PLANNING: Many workers may let their lack of information about 401(k) plans and retirement planning and fear of the stock market prevent them from investing for retirement,...

The CPA's role in the battle with financial elder abuse.(Financial planning: news and strategies for the personal financial planner)(Certified public accountants)
March 15, 2004... During the approximately six years that I have served on the American Institute of CPAs/Canadian Institute of Chartered Accountants ElderCare/PrimePlus Task Force, I have been told by CPAs and CAs that they aren't sure if ElderCare/Prime Plus...

Wisely allocating clients' trust and estate deductions.(Financial Planning Tax Tactics)
March 15, 2004... The following rules apply to determine how deductions that enter into the computation of distributable net income that is taxable to an estate or trust beneficiary are allocated among the items of trust income. First, deductions not...

Modules, specialty tools define 2004 PFP software.(Software Reviews)(Brentmark Software Inc.'s Retirement Income Navigator v. 2.0)(Personal Financial Planner Software)
March 15, 2004... America's 77 million Baby Boomers are woefully unprepared for retirement and what comes after. Though they have had more opportunities, more earning potential, and the most overall wealth of any generation in history, the American...

FRx integrates analytics with Axapta.(Tech Briefs)(Brief Article)
March 15, 2004... * FRX INTEGRATES ANALYTICS WITH AXAPTA: Microsoft Business Solutions' Axapta enterprise resource planning product now has the financial reporting capabilities of Microsoft FRx. The new interface between Microsoft Axapta and Microsoft FRx...

Accutrac software names new COO and executive VP.(Tech Briefs)(Nathan Dodge appointed)(Brief Article)
March 15, 2004... * ACCUTRAC SOFTWARE NAMES NEW COO AND EXECUTIVE VP: Nathan Dodge has joined records and information management software maker Accutrac as its chief operating officer and executive vice president. Dodge brings more than 17 years of experience in...

Open Systems grows biz dev team.(Tech Briefs)(Brief Article)
March 15, 2004... * OPEN SYSTEMS GROWS BIZ DEV TEAM: Only a month after hiring a new director of business development, mid-market accounting and business management software provider Open Systems Inc. has added two more to the team. Troy Kemmerer and Kathy...

Gartner reseller survey ranks NetSuite as top vendor.(Tech Briefs)(Brief Article)
March 15, 2004... * GARTNER RESELLER SURVEY RANKS NETSUITE AS TOP VENDOR: A recent Gartner Inc. survey of accounting software market value-added resellers and consultants found that hosted business application software maker NetSuite Inc. received top rankings,...

AccountMate resellers are gearing for Best integration.(Technology: news and trends in information systems and electronic commerce)
March 15, 2004... SAN FRANCISCO -- Since the acquisition of Softline by Best Software parent Sage Group plc in November, resellers of Softline's AccountMate unit have been questioning their place in the world--whether they would become a permanent part of the...

How do we do that here? Setting firm-wide standards.(Consultant Concerns)(Accounting services)
March 15, 2004... Put yourself in the position of a newly hired staff accountant in your firm. You've just completed the human resources orientation, received network login credentials from the information technology department, and even had a little...

Mid-range accounting software: the next step.(Software Review)
March 15, 2004... Some so-called industry experts have been predicting the demise of the accounting software market for years. While some years have been seen better sales than others, overall the market for accounting software remains a strong one. While...

Needed: a book or school on firm management.(Boomer's Blueprint)
March 15, 2004... While there are seminars and on-the-job training for managing partners, there is no book or school on how to manage an accounting firm. Too often, managing partners get strapped with administrative duties and fail to lead the firm toward...

FPA supports White House savings plans.(Financial Planning Association)(Brief Article)
March 15, 2004... WASHINGTON -- The Financial Planning Association has lent its support to a White House budget proposal that called for the creation of three new savings plans for saving for retirement, and that would reduce the number of defined-contribution...

Darned if you do and darned if you don't.(Commentary)(investment management)
March 15, 2004... If clients ask their CPAs' guidance as to what practices are advisable in sharing management's expectations with the market, what is their answer? What should be their answer? It is not obvious. Managers of companies face a conundrum. When...

Nonprofit analysis.(Software)
March 15, 2004... The Information Edge from nonprofit software maker Blackbaud enables high-speed analysis of key data from across a nonprofit operation, providing executives with a comprehensive view of all organizational activities. The first business...

Cost basis calendar.(Software)
March 15, 2004... The Lacerte cost basis calculator takes the time and effort out of manually researching the cost basis calculations for securities. It is designed to save time on calling brokers and researching stock splits, dividends, spin-offs and often...

Web-based tax returns.(Software)
March 15, 2004... Xpitax Client Manager 2.0 is a Web-based tax return process automation software designed to securely and efficiently process outsourced and in-house tax returns through an engine that mirrors the returns preparation process within a CPA firm....

MIP Endowment Management.(Software)
March 15, 2004... MIP Endowment Management helps foundations and nonprofits with planned giving programs manage the complex financial details of numerous funds and donor information from a single information source. MIP Endowment Management enables foundations...

Paperless engagement software.(Software)
March 15, 2004... ProSystem fx Engagement v. 3.0 is designed with more speed, increased functionality and time-saving integration to conduct paperless audit and tax engagements. This version integrates with Microsoft Outlook; provides enhanced synchronization;...

'CFO Survival Guide'.(Brief Article)(Book Review)
March 15, 2004... The job of a chief financial officer has long been directing and overseeing all financial activities of their company, from preparation of financial reports to creating forecasts. These days, that role has changed. The new book "CFO Survival...

Book of risk.(Risk: From the CEO and Board Perspective)(Brief Article)(Book Review)
March 15, 2004... KPMG executives Mary Pat McCarthy and Tim Flynn have authored "Risk: From the CEO and Board Perspective," a guide to help corporate leaders and boards of directors develop and implement effective risk management strategies. The book describes...

The managerial accountant.(Controllership: The Work of the Managerial Accountant)(Brief Article)(Book Review)
March 15, 2004... Like many internal executive roles, that of the controller has been greatly expanded in recent years. The seventh edition of "Controllership: The Work of the Managerial Accountant" covers all aspects of management accounting from the...

'The Price Advantage'.(Brief Article)(Book Review)
March 15, 2004... Based on first-hand experience with hundreds of companies, as well as significant investments in basic pricing research, three experts from McKinsey & Co. present "The Price Advantage." The book is designed to be a comprehensive guide for...

Coming events.(Calendar)
March 15, 2004... --MARCH-- 18: Sales, State and Local Tax Update, Nassau/Suffolk Chapter, National Conference of CPA Practitioners. The Sterling at Bethpage, Bethpage, N.Y. Contact: Chapter office (516) 997-9500. 29-30: Spring ITA Members Meeting,...

California Board of Accountancy.(California)(Brief Article)
March 15, 2004... Nancy J. Corrigan, a partner of Jeffery, Corrigan & Shaw LLP, Pasadena, has been appointed chair of the Qualifications Committee of the California Board of Accountancy. She has served on the committee for the past seven years.

O'Dowd Franklin & Rabanal LLP.(California)(Brief Article)
March 15, 2004... Amy Smith, tax partner with O'Dowd Franklin & Rabanal LLP, Napa, has earned the Certified Specialist in Estate Planning designation.

Simione Macca & Larrow.(Connecticut)(Brief Article)
March 15, 2004... Anne M. Mundinger has joined Simione Macca & Larrow, Rocky Hill, as director of audit services. She brings over 15 years of experience in audit and consulting, including six years with the Big Four firm PricewaterhouseCoopers.

Renea M. Glendinning, a shareholder with Kerkering, Barberio & Co. PA.(Florida)(published article)(Brief Article)
March 15, 2004... Renea M. Glendinning, a shareholder with Kerkering, Barberio & Co. PA, Sarasota, had an article titled "Reporting Requirements for Canadian Registered Retirement Savings Plans and Registered Retirement Income Funds" published in the March issue...

Carter, Belcourt & Atkinson PA.(Florida)(Brief Article)
March 15, 2004... The Board of Directors of Carter, Belcourt & Atkinson PA, Lakeland, has elected the following officers: Ronald C. Atkinson, chairman; Deborah P. Garringer, president and chief executive officer; and John M. Atkinson, chief operations officer.

Habif, Arogeti & Wynne.(Georgia)(Brief Article)
March 15, 2004... Yelena Epova has been promoted to partner at Habif, Arogeti & Wynne, Atlanta, in the firm's Manufacturing, Distribution and Technology Group, where she focuses on international tax matters.

Kenneth R. Diel, owner and managing member of Diel & Forguson Financial Group.(Illinois)(seminars)(Brief Article)
March 15, 2004... Kenneth R. Diel, owner and managing member of Diel & Forguson Financial Group, O'Fallon, recently taught two seminars held by Lorman Education Services in Collinsville. Designed for professionals without financial backgrounds who need to read...

Grant Thornton LLP.(Illinois)(Todd Sprang appointed)(Brief Article)
March 15, 2004... Todd Sprang has joined Grant Thornton LLP, Chicago, as an assurance partner. Sprang previously worked as a director at McGladrey & Pullen, and will serve clients in the financial services industry.

Robert Bogue, a consultant with Crowe Chizek and Co., Indianapolis, and Mark Strawmyer, a senior technology specialist with the firm, were given the Microsoft Most Valuable Professional Award.(Indiana)(Brief Article)
March 15, 2004... Robert Bogue, a consultant with Crowe Chizek and Co., Indianapolis, and Mark Strawmyer, a senior technology specialist with the firm, were given the Microsoft Most Valuable Professional Award for outstanding leadership in the online technical...

University of Iowa Professional Accounting Council.(Iowa)(Brief Article)
March 15, 2004... Lowell W. Cornwell, of Cornwell & Co. PC, Fort Dodge, has been appointed to a four-year term on the University of Iowa Professional Accounting Council.

Internal Revenue Service.(Iowa)(Steven D. Landauer appointed)(Brief Article)
March 15, 2004... Steven D. Landauer, Davenport, is serving a two-year term as a member of the Internal Revenue Service's Taxpayer Advocacy Panel.

Wolf & Co. PC.(Massachusetts)(appointments)(Brief Article)
March 15, 2004... Michael S. Condon has joined the Assurance Services Group of Wolf & Co. PC, Boston, as a staff auditor. He is a 2003 graduate of Salve Regina University. Cidalia A. Massih has joined the firm as a tax senior. She is a 2001 graduate of Stonebill...

RSM McGladrey.(Minnesota)(Brief Article)
March 15, 2004... Bob Filice has been appointed executive vice president of business development at RSM McGladrey, Bloomington. Prior to this, he spent 23 years at Xerox, with executive positions in sales, marketing and general management.

LarsonAllen.(Minnesota)(Certified Employee Benefits Specialist)(Brief Article)
March 15, 2004... Doug Bertossi, a manager in the Employee Benefits Assurance Services Group of LarsonAllen, Minneapolis, has completed a series of eight exams to become a Certified Employee Benefits Specialist.

Open Systems Inc.(Minnesota)(Troy Kemmerer, Kathy O'Connor appointed)(Brief Article)
March 15, 2004... Troy Kemmerer and Kathy O'Connor have joined the business development team of Open Systems Inc., Minneapolis. Kemmerer will serve as channel development manager, and O'Connor as end-user sales manager.