Fall 2011 issue of Horizons

Table Of Contents

horizons A publication of RubinBrown LLP FALL | 2011

Features 2

Welcome From RubinBrown’s Managing Partner

3

RubinBrown News

6

Chairman’s Corner

Chairman James G. Castellano, CPA Managing Partner John F. Herber, Jr., CPA

7

RubinBrown Expands Further In Denver

10

Technology Perspectives & Profiles

13

Technology As A Strategic Business Partner

Denver Office Managing Partner

17

New Retirement Plan Fee Disclosures

Gregory P. Osborn, CPA Kansas City Office Managing Partner Todd R. Pleimann, CPA Editor Dawn M. Martin Art Director Joe Ebeler

57

Timely Reminders

Industry-Specific Articles 21 Automotive A Steady Recovery Boosts Confidence For The Automotive Industry 24 Contractors Technology Efficiencies And Process Improvements For Contractors 27 Home Builders The New Technology in Home Building 30 Hospitality & Gaming Four Key Questions For Country Club Executives 33 Life Sciences

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).

Technology as a Driver For Life Sciences Companies

36

Not-For-Profit Is Your 403(b) Plan Subject to ERISA?

39

Media & Entertainment Even During Economic Bust, Technology Advances Boom Manufacturing & Distribution Inventory Management: Updates on Cycle Counting & LIFO Professional Services The Future Direction of Healthcare Technology Public Sector New Exposure Drafts Overhaul Financial Reporting for Governmental Pension Plans

41

45

49

53

Real Estate RubinBrown Releases 2011 Apartment Stats

Raise Your Expectations

1