Spring 2013 issue of Horizons

First page Table of contents Next page Last page

Cover	1
Table of Contents	2
Welcome from the Managing Partner	3
RubinBrown News	4
Chairman's Corner	6
The Impact of the New Medicare Tax	8
Private Company Financial Reporting: Building the Infrastructure for Future Regulation	12
Tax Planning Strategies for Company Aircraft	16
Real Estate \| Tax Reform's Unintended Impact on Affordable Housing Development	20
Life Sciences \| Tax Changes & Valuation Issues Unique to the Life Sciences Industry	24
Construction \| Impact of New Tangible Property Law on Construction Companies	29
Colleges & Universities \| Regulatory Assessment of Private Institution's Financial Responsibility	34
Public Sector \| How Recent Changes in Auditing Standards Will Impact Governmental Entities	38
Manufacturing & Distribution \| Value-Added Versus Non-Value-Added Expenses	42
Professional Services \| Market Sourced Apportionment for Professional Services Firms	46
Not-For-Profit \| A Recap from the 2013 RubinBrown Not-For-Profit Update	49
Hospitality & Gaming \| Commercial & Tribal Gaming Revenues Reach All-Time High in 2012	54
Timley Reminders	59
Back Cover	60

Made with FlippingBook - Online Brochure Maker