Warning: Articles in this archive are not updated for post original publication date law changes. Articles are also not providing legal, accounting, or other professional advice or opinions on specific facts or matters and, accordingly, no liability is assumed in connection with their use whatsoever. Please consult your tax advisor.

BUSINESS FINANCIAL PLANNING

  • "Wine Industry Tax and Financial Planning Services", BP Report, Winter 2006-2007 (click for PDF)
  • "Are You Prepared?", BP Winter 2005/2006 (click for PDF)
  • "Unclaimed Property: A Liability or a Jackpot?", BP Fall Report 2005 (click)
  • "How Long Should Your Business Store Records?", BP Spring/Summer Report 2005 (click to read PDF)
  • "Is There A New GAAP On The Horizon?", BP Spring/Summer Report 2005 (click)
  • "Sarbanes-Oxley and What It Means To You", BP Fall Report 2004 (click)
  • "Financial Accounting Standard #150, FASB Interpretation No. 46R (A.K.A. How to Lose Your Credit Relationships and Confuse Investors (Part 3)) ", BP Summer Report 2004 (click)
  • "Summary of the Jobs and Growth Tax Relief Reconciliation Act 2003" (click to view pdf)
  • "FASB Interpretation No. 45 and 46", BP Winter Report 2004 (click)
  • "Financial Accounting Standard #150", BP Fall Report 2003 (click)
  • "Accounting for Equipment Trade-In", BP Summer Report 2003 (click)
  • "Risks, Uncertainties and Concentrations", BP Report, Winter '02. (click) 
  • "Revenue Recognition", BP Report, Fall '02. (click) 
  • "Forensic Accounting", BP Report, Fall '02. (click) 
  • "Fixed Assets And Impairment Issues", BP Report, Summer '02. (click) 
  • "Job Creation And Worker Assistance Act of 2002", BP Report, Summer '02. (click) 
  • "Capital Vs. Operating Leases" BP Report, Winter '01. (click) 
  • "One Principle of Effective Management: Openness" BP Report, Fall '01. (click) 
  • "Employee Fraud: Fraudulent Vendor Invoices" BP Report, Fall '01. (click) 
  • "Don't Sign That Contract..." BP Report, Fall '01. (click) 
  • "To Accrue or Not To Accrue" BP Report, Summer '01. (click)  (pdf format)
  • "Is Your Business Prepared For a Disaster?" BP Report, Summer '01. (click)  (pdf format)
  • "Are You Prepared?" BP Report, Winter '00. (click)  (pdf format)
  • Cash Management, BP Report, Summer 00. (click)  (pdf format)
  • The True Cost of Preventable Errors, BP Report, Summer 00. (click)  (pdf format) "Cash Flow Planning and Financial Projections," BP Report, Fall/98. (click)
  • "Business Equipment: Purchase Versus Lease?" BP Report, Summer/97. (click)
  • "Cash Management-Use Vendor Discounts to Maximize Your Rate of Return," BP Report Fall/95. (click)


REAL PROPERTY

  • "Planning Your Next Move", BP Winter 2005/2006 (click for PDF)
  • "Change Orders and Claims: When to Record the Revenue", BP Spring/Summer Report 2005 (click)
  • "Year-End Planning for Contractors", BP Winter Report 2004-2005 (click)
  • "Tools for the Construction CFO", BP Fall Report 2004 (click)
  • "Documentation and Accounting Records for Contractors in the wake of MIKE M. JOHNSON V. COUNTY OF SPOKANE", BP Summer Report 2004 (click)
  • "Year End Tax Planning for Contractors", BP Winter Report 2004 (click)
  • "Benefits Of Job Costing For Contractors", BP Fall Report 2003 (click)
  • "Back To The Basics in Construction", Northwest Construction, June 2003 (click)
  • "CFMA Releases Annual Financial Survey Results", BP Report, Fall '02. (click) 
  • "Job Creation and Worker Assistance Act of 2002" Northwest Construction, June 2002. (click) 
  • "Equipment Costing for Contractors" BP Report, Summer '01. (click)  (pdf format)
  • Cash Flow Planning For Contractors, BP Report, Summer 00. (click)  (pdf format)
  • "Profit Enhancement Strategies for Contractors," BP Report, Fall/99. (click)
  • "Tax Planning Opportunities For Real Estate Professionals," BP Report, Summer/99. (click)
  • "Enhancing Depreciation Deductions Through Cost Segregation Analysis," BP Report, Winter/98. (click)
  • "Improving Contractor Financial Statements," BP Report, Winter/98. (click)
  • "Claims and Change Orders...Passing the GAAP Test," BP Report, Spring/96. (click)


WHOLESALE & MANUFACTURING INDUSTRY

  • "Research & Development Tax Credit", BP Report, Summer 2007 (click for PDF)
  • "Analyze Your Customer Line to Improve Profitability and Cash Flow", BP Fall Report 2005 (click)
  • "Branch Inventory Management Begins With Branch Management Compensation", BP Spring/Summer Report 2005 (click)
  • "Year-End Considerations for Wholesalers and Manufacturers", BP Winter Report 2004-2005 (click)
  • "New Tax Break for 'US Production Activities' Applies to Many Businesses", BP Winter Report 2004-2005 (click)
  • "Maintaining Proper Inventory Internal Controls ", BP Fall Report 2004 (click)
  • "How Much Is Your Inventory Really Costing You ", BP Summer Report 2004 (click)
  • "Year End Tax Planning for Wholesalers and Manufacturers", BP Winter Report 2004 (click)
  • "Vendor Discounts – Are You Taking Full Advantage?", BP Fall Report 2003 (click)
  • "Cycle Counting Can Improve Your Bottom Line", BP Summer Report 2003 (click)
  • "Wholesale & Manufacturing Industry Update", BP Report, Winter '02 (click)
  • "The Impeccable Inventory", BP Report, Winter '02. (click)
  • "Analyzing Inventory Adjustments, Part II", BP Report, Fall '02. (click) 
  • "Analyzing Inventory Discrepancies", BP Report, Summer '02. (click) 
  • "What is ISO 9000?" BP Report, Fall '01. (click)
  • "How Accurate Are Your Inventory Records", BP Report, Fall/99. (click)
  • "Increase Your Bottom Line Through Better Warehouse Organization," BP Report, Summer/99. (click)
  • "Successful Accounts Receivable Management," BP Report, Fall/98. (click)
  • "The Significance of Inventory Carrying Costs," BP Report, Fall/97. (click)

 

BUSINESS VALUATION & TRANSITION SERVICES GROUP

  • "Transaction Trends: Summer 2007", BP Report, Summer 2007 (click for PDF)
  • "Buying A Business May Include An Unexpected State Tax Risk", BP Winter 2005/2006 (click for PDF)
  • "Buying or Selling A Business" BP Report, Summer '01. (click)  (pdf format)
  • "Buying or Selling a Company, Part II" BP Report, Winter '01 (click)
  • "Planning for Success", Puget Sound Business Journal, Structures 2001.(click) 
  • "Why Consider a Business Valuation?" BP Report, Winter '00 (click)  (pdf format)
  • "Buying or Selling a Construction Company? Consider This!" Puget Sound Business Journal, Structures '00. (click)  (pdf format)

 

ESTATE & TRUST RELATED ARTICLES

  • "Keeping the Family Business in the Family", BP Report, Summer 2007 (click for PDF)
  • "IRAs - New Estate Planning Opportunities ", BP Report, Winter 2006-2007 (click for PDF)
  • "Beneficiary Designations - The Devil Is In The Details", BP Winter 2005/2006 (click for PDF)
  • "The Fall and Rise of Washington State Estate Tax ", BP Fall Report 2005 (click)
  • "Estate Tax Planning" BP Report, Winter '01. (click) 

 

GENERAL TAX INFORMATION

  • "Update - New Deferred Compensation Rules", BP Report, Summer 2007 (click for PDF)
  • "Washington State Tax Update", BP Report, Summer 2007 (click for PDF)
  • "W-2 Fringe Benefit Reporting & 1099 Reporting for 2006", BP Report, Winter 2006-2007 (click for PDF)
  • "Transaction Trends - Winter 2006 ", BP Report, Winter 2006-2007 (click for PDF)
  • "Ask the State Tax Expert - Sales/Use Tax for Rental Equipment in Washington State", BP Report, Winter 2006-2007 (click for PDF)
  • "Ask The State Tax Expert & State Tax Tips ", BP Report, Fall 2006 (click for PDF)
  • "Related Party Section 1031 Exchanges", BP Winter 2005/2006 (click for PDF)
  • "Business Meals and Entertainment Expenses: What You Can and Cannot Deduct", BP Fall Report 2005 (click)
  • "New Washington State Tax Developments", BP Fall Report 2005 (click)
  • "Taking the Fear Out of Washington State Excise Tax Audits", BP Fall Report 2005 (click)
  • "Berntson Porter's State & Local Tax Services Department: Introducing....Darcy Kooiker", BP Spring/Summer Report 2005 (click)
  • "Independent or Not Independent, That Is The Question", BP Winter Report 2004-2005 (click)
  • "IMPORANT ALERT - New Check Processing Procedures, effective Oct 28, 2004", BP Winter Report 2004-2005 (click)
    Bank Procedures & Contact Information (click)
  • "American Jobs Creation Act of 2004 ", BP Winter Report 2004-2005 (click)
  • "Working Families Tax Relief Act of 2004", BP Winter Report 2004-2005 (click)
  • "State and Local Tax (SALT)", BP Summer Report 2003 (click)
  • "Is It Time To Clean Out Your Files?" BP Report, Winter '02.(click) 
  • "Estate Tax Planning" BP Report, Winter '01. (click) 
  • "Executive Summary of The Economic Growth and Tax Reconciliation Act of 2001" BP Report, Fall '01. (click) pdf only!
  • Tax Corner: Multistate Business Activities, BP Report, Winter/99. (click) 
  • "Tax Law Updates," BP Report, Fall/98. (click)
  • "IRS Attacks Accounting Methods," BP Report, Summer/98. (click)
  • "Accounting Practices Can Rouse IRS Scrutiny," Puget Sound Business Journal, November 23, 1998. (click)
  • "Tax Incentives to Reward Innovation," BP Report, Fall/97. (click)
  • "The Inevitable-A Washington State Excise Tax Audit," BP Report, Fall/96. (click)
  • "Exchange.... Don't Sell," BP Report, Spring/95. (click)
  • "Self-Canceling Installment Debt and Private Annuities," The Tax Advisor, May/92. (click)

 

INVESTMENT MANAGEMENT

  • "Money Matters: Toto, I have a feeling we're not in Kansas anymore", BP Report, Fall 2006 (click for PDF)