Fall 2010 issue of Horizons

Table Of Contents

Chairman James G. Castellano, CPA Managing Partner John F. Herber, Jr., CPA Denver Office Managing Partner Gregory P. Osborn, CPA Kansas City Office Managing Partner Todd R. Pleimann, CPA Editor Dawn M. Martin Art Director Joe Ebeler 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 (contact information is located on the back cover). horizons A publication of RubinBrown LLP Fall | 2010

Features 2

Welcome From The Managing Partner

3 7 9

RubinBrown News Chairman’s Corner

Baker Tilly International Update RubinBrown Expands To Denver

11 15

How Healthcare Reform Will Affect You and Your Business

19

Acquisition Strategies: Do Your Financial Due Diligence! Service Organization Control (SOC) Reports Trends in Retirement Plan Administration – Common Mistakes

23

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65

Timely Reminders

Industry-Specific Articles 31 Automotive Innovative Compensation Plans For Salespeople 33 Real Estate Housing Conference Stirs Renewed Optimism 37 Home Builders Building Trends For Today’s Changing Market 40 Hospitality & Gaming

RubinBrown Gaming Survey Predicts Continued Growth for Regional Industry

43

Manufacturing & Distribution Is Your Company Focused on Innovation?

46

Media & Entertainment: Issues In Media Management

49

Not-For-Profit IRS Poised To Increase Examination Activity Of Not-For-Profits Public Sector/Colleges & Universities How the Revisions to the Single Audit Rules Affect You Contractors Increasing Revenues in the Government Marketplace

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Professional Services Tax Issues for Engineering Companies

Raise Your Expectations

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