Fall 2007 issue of Horizons

horizons

knowledge. commitment. value. CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS

CONTENTS ii Welcome 3-4

ASK RubinBrown 5-8 International News: Baker Tilly 9-10 Feature Article: Staffing at All-Time High 11-14 Selling Your Business 15-16 Revised 404 Guidance based on knowledge 17-18 401(k) Lawsuits – What You Don’t Know Can Hurt You 19-20 Guest Article: Tom George, Chancellor – University of Missouri-St. Louis 21-22 Client Spotlight: John Wuest, President/CEO, St. Louis Equity Fund Inc.

Industry News

23-24 ARCHITECTS & ENGINEERS 25-26 CONTRACTORS 27-28 HEALTHCARE 29 HOSPITALITY 31-32 HOME BUILDERS 33-34 LEGAL 35-36 MANUFACTURING & DISTRIBUTION 37-38 MORTGAGE BANKING 39 NOT-FOR-PROFIT 41-44 PUBLIC SECTOR

INFORMATION Editor: Eric Gutberlet Graphic Design: Millennium Communications Marketing Assistant: Laura Garanzini

Horizons, a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions. Located in St. Louis and Kansas City, RubinBrown has become one of the largest accounting and business consulting firms in the Midwest. www.rubinbrown.com