Spring 2011 issue of Horizons
Table Of Contents
horizons A publication of RubinBrown LLP Spring | 2011
Features 2
Welcome From The Managing Partner
3 7 9
RubinBrown News Chairman’s Corner
Chairman James G. Castellano, CPA Managing Partner John F. Herber, Jr., CPA
Baker Tilly International Update
11 15
Proposed Lease Accounting Rules Rouse Uncertainty
Key Compliance Dates for a 401(k) and Profit Sharing Plan RubinBrown Gears Up To Serve Growing Life Sciences Industry
Denver Office Managing Partner
20
Gregory P. Osborn, CPA Kansas City Office Managing Partner Todd R. Pleimann, CPA Editor Dawn M. Martin Art Director Joe Ebeler
65
Timely Reminders
Industry-Specific Articles 27 Automotive How Fast Can Your Dealership Go From Zero to Sixty? 30 Media & Entertainment Are You Managing The Risk For Your Call Center? 33 Contractors Strategies For Economic Recovery 35 Public Sector GASB Statements Issued During 2010 39 Hospitality & Gaming Trends In Today’s Evolving Country Club Market 42 Manufacturing & Distribution
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).
Seminars, Webinars, and Surveys: RubinBrown Connects With Manufacturers & Distributors Colleges & Universities New Rules Trigger Additional Work For Higher Education Institutions Not-For-Profit Expense Allocations & Reserves For Not-For-Profit Organizations Professional Services Implementing An Effective Compliance Program For Healthcare Providers Real Estate Tax Credits Face Scrutiny In Deficit-Minded Environment
45
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57
61
Home Builders 2003 Is The “New Normal”
Raise Your Expectations
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