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December 2005

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The New York State Society of Certified Public Accountants





Westchester Chapter

E-Newsletter



December 2005





When the holidays are over, and the winter blues set-in.

Please help to make the children smile and grin!!!



The Young CPA's of Westchester

are proud to announce their

1st Annual



Toy Drive and Pizza Party

January 2006



Benefiting the children

of Maria Ferrari's Children’s Hospital

President

Jeffrey A. Schwartz Please help us lift the spirits of these sick children

President-Elect

President-

Alan G. Badey

Vice President “NYSSCPA’s

Please make checks payable to “NYSSCPA’s Westchester Chapter”

Stephen Franciosa

Treasurer & mail by January 5th, 2006 to:

Elliot A. Lesser

Secretary Dina Morabito,

Barbara Bel Uzzo & Company, CPA's, PC.,

Past President

Avenue,

287 Bowman Avenue,

Don A. Kiamie

Executive Board Purchase, NY 10577…

Anne C. Colucci 914-694-

or contact Dina at 914-694-8800

Thomas Y. Ingram

Howard Klein

Kris Krauskopf

Mark Leeds

Allan D. Rosenberg

Grace G. Singer

Denise M. Stefano

What’s Inside ….

Committee Chairpersons Accounting & Auditing Committee Page 3&5 Nominating Committee Report Page 6

Rodney Ertischek CFO Committee Page 5&6 President’s Reception Page 7

Anthony Grono Chapter Committee Listing Page 11 Schedule of Events Page 12

Matthew Kuchinsky Citibank Sponsor Ad Page 10 Tax & Estate Planning Update Page 5

Jacob Meyer

Golf Outing Page 8 Tax, Estate & Financial

John J. Pearl

Linda Shepard James P. Kelly Award Page 9 Planning Conference Page 7

William Zeboris Journal New Tax Hotline Page 3 Toy Drive Benefit Page 1

Chapter Representative Local Practitioners Committee Page 3 Young CPA’s Winter Networking Event Page 4

Robert L. Ecker



Page 1 –December 2005

It's time for a change. Fall has left us and winter is upon

us. Last month, we celebrated Thanksgiving, so I think it

is a very appropriate time to once again thank my Board

and committee chairs for all of their hard work and efforts.

It is they that deserve all of the credit for making

Westchester one of the most active chapters in the State of

New York. Without them, our Chapter would not be as strong as it is. I am

very thankful and fortunate to be surrounded by these people and to have

members that take time out of their busy lives to attend the events.



December has now arrived. As tax professionals, much of our time during

this month is spent preparing year end income tax projections. Make sure

your clients are aware of the generous IRC 179 limitations that will soon

expire and perhaps the new energy credits which will be available beginning

in 2006. And please, encourage your clients to make charitable contributions.

For the remainder of the year, the 3% itemized deduction phase out has been

eliminated, as well as other benefits, due to the Katrina Emergency Tax

Relief Act.



This is the last newsletter for a few months, so please be sure to review all of

the upcoming events for December, January and February. I hope your tax

season goes smoothly.



Thanks again to everyone who volunteers their time to this Chapter. I hope

you become active in our Chapter and I hope our Chapter can be of service to

you. Please visit "http://nysscpa.org/" and click on "find Chapters" and then

"Westchester" to register for events or see what is happening in our Chapter.



As always, should you have any questions or concerns, please contact me via

e-mail at jschwartz@blausteinllp.com or via phone @ 914-946-9650 ext. 113.









Page 2 - December 2005

Local Practitioners

5:30-

Monday, December 12th, 5:30-8:00pm, Crowne Plaza, White Plains

Execution”

Topic: “Pitfalls in Estate Planning & Execution” Charles Scott Esq.

Cost: $20 includes cold cuts and beverages, and 2 CPE Credits.



“NYSSCPA-Westchester

Make checks payable to “NYSSCPA-Westchester Chapter”. Please reserve your

advance-

seat in advance-we need to know how many are coming.



Westchester

Make checks payable to “NYSSCPA Westchester Chapter”

914-682- 914-961-

Call Tom Ingram @ 914-682-5543 or Kris Krauskopf @ 914-961-3700









Accounting and Auditing Committee

8:30-

Friday, December 16th 2005 8:30-9:30am,

Meets at D’Arcangelo & Co.

(enter

3000 Westchester Ave (enter thru Courtyard)

(914)694-

Purchase (914)694-4600



“CPE with Dean Martin”

Topic: “GAAP Accounting for Real Estate Acquisitions”

Speaker: Walter Klink, Friedman, LLP

Cost: No COST - 1 CPE CREDIT Course Code: 29111605



Attendance

“Make reservations early - Attendance is very limited”



212-536-

Call Grace Singer @ 212-536-6835 or email grace.singer@anchin.com

718-817- grono@fordham.edu

Anthony Grono @ 718-817-4970 or email grono@fordham.edu









JOURNAL NEWS TAX HOTLINE - SATURDAY, FEBRUARY 4, 2006



The Westchester Chapter, in cooperation with The Journal News, will again host an individual tax hotline. We need

volunteers to answer phones and respond to tax questions. The program will run from 9 am to 5 pm and will take

place at The Journal News, 1 Gannett Drive, White Plains.



Volunteers will be asked to participate in two-hour time slots. The Westchester Chapter appreciates your help!



If you wish to participate, please respond by email to jschwartz@blausteinllp.com and indicate which time slots

you are available. Please provide us with your phone number and email address as

the Journal News may publish transcripts of a few conversations.

For additional information please call Jeffrey A. Schwartz @ 914-946-9650 ext 113









Page 3 –December 2005

The YOUNG CPA’S OF

WESTCHESTER’S

1st Annual Winter Networking Event

At Vintage Bar in White Plains

Thursday, January 12, 2006

Time: 6-9 pm

171 Main Street, White Plains (across from Galleria Mall)

Cost: $25 in advance $40 at the door

Includes Hot & Cold Buffet and Two Drinks



“Association in Attendance”



The Westchester & Rockland Association of Insurance and Financial Advisors

The Westchester County Bar Association

The Westchester Chapter of the NYS Society of CPAs

The Westchester/Fairfield Chapter of the American Society of Women Accountants

The Westchester County Bankers Association

White Plains Jaycees



Save $$ RSVP A.S.A.P Attendance will be limited to 200 people



Please mail your check & confirmation ASAP



Make all checks payable to “WCBA Special Alliance”



Mail to: WCBA Special Alliance, 300 Hamilton Ave., Ste. 300, White Plains, NY

10601



———————————————————————————————————————————



Name(s): __________________________________________________________________



Company: _________________________________________________________________



Association Affiliation: _______________________________________________________



Phone: ___________________________ #of People Attending _______________________



Email: ____________________________________________________________________



* Vintage 914-328-5803 ** No Refunds or Cancellations









Page 4 –December 2005

Accounting & Auditing Principles Committee Meeting



Friday, Jan 13, 2006 8:30-9:30 am Regular meeting



Friday, April 21, 2006 8:30-9:30 am

“CPE with Dean Martin” Topic: Employee Benefit Plans (NO COST 1 CPE)

Make reservations early –attendance is very limited



May 2006 Spring Breakfast Event

Non Profits Roundtable Including SOX Best Practices for Nonprofits



Meets at D’Arcangelo & Co.

3000 Westchester Ave (enter thru Courtyard) Purchase - phone (914) 694-4600



For more info contact Grace Singer @ 212-536-6835 or Grace.Singer@anchin.com

Or Anthony Grono @ 718-817-4970 or grono@fordham.edu









CFO and Senior Financial Officers

Wednesday, January 18, 2006 @ 8am

Wednesday, February 15, 2006 @ 8am

2006

Wednesday, March 15, 2006 @ 8am

Wednesday, April 19, 2006 @ 8am

Wednesday, May 17, 2006 @ 8am



Merrill Lynch Offices, 360 Hamilton Ave., 8th Fl.,

White Plains (muni lot across the street)



The Westchester Chapter’s CFO Committee holds CPE meetings with guest

speakers the third Wednesday of each month.

Topics covered at the meetings are relevant to the financial professional operating in industry.



Open to ALL Chapter members and their guests.

203-861-

Call Mark G. Leeds 203-861-7788 or email: mleeds@winprop.com

203-661-

or Jake Meyer 203-661-6616 or email: jmeyer8506@aol.com









Westchester Chapter Individual Tax and

Estate Planning Update Conference

Date: Monday, December 5th

8:45- (check-

Time: 8:45-5:15 (check-in begins at 8:15 am)

Place: Citicorp Conference Center, Armonk, NY

Member/non-

Cost: Member/non-member fee: $99 8 CPE Credits



for:

Designed for: Practitioners involved in tax planning and preparation

Objective: To provide practitioners with an update on Federal and State Income and Estate Tax for individuals



Topics:

Planning

Maximizing Use of Trusts ~ Federal Tax Update and Year End Tax Planning ~ Newest Developments Using Pension Planning for Tax Savings

Taxpayer

NYS Tax Update and Residency Issues ~ The Role of the Taxpayer Advocate & Tax Practitioner Hotline in Resolving Problems

Taxation of Non Traditional Investments

nominations

** Chapter nominations will take place at this meeting **

Westchester Chapter extends its thanks to Citibank for its very generous sponsorship of this program !







Page 5 –December 2005

2006-

NOMINATING COMMITTEE REPORT 2006-2007

The Westchester Chapter Nominating Committee proposes the following slate of Officers and

Directors for the 2006-2007 Chapter year. All candidates have consented to serve if nominated and

elected. Nominations will take place at the December 5th, 2005 Chapter tax conference. Elections

will take place at the May 5, 2006 Chapter meeting.



Officers

President Alan G. Badey



President-Elect Stephen E. Franciosa



Vice-President Elliot A. Lesser



Treasurer Barbara E. Bel



Secretary Howard P. Klein



Board Members to fill vacancies:

2006-2007: Anne C. Colucci



2006-2008: Rodney H. Ertischek



2006-2008: Matthew Kuchinsky



2006-2008: Jacob G. Meyer



2006-2008: Denise M. Stefano



Board Members continuing their 2-year term:

2005-2007: Kristin Krauskopf



2005-2007: Mark G. Leeds



2005-2007: Grace Singer







Nominating Committee: Jeffrey A. Schwartz, Don A. Kiamie and Z. Joseph Tax







CFO and Senior Financial Officers

The Westchester Chapter’s CFO Committee holds CPE meetings with guest

Wednesday

speakers the third Wednesday of each month.

Topics covered at the meetings are relevant to the financial professional operating in industry.



Wednesday,

Wednesday, December 21st 8am



Merrill Lynch, 360 Hamilton Ave. 8th Floor, White Plains

(municipal parking lot across the street)



Open to ALL Chapter members and their guests.

203-861-

Call Mark G. Leeds 203-861-7788 or email: mleeds@winprop.com

203-661-6616

or Jake Meyer 203-661-6616 or email: jmeyer8506@aol.com



Page 6 –December 2005

6th Annual All-Day Tax, Estate and Financial Planning Conference

Friday, May 5, 2006



Time: 8:45-5:15 (check in begins at 8:15)

Location: Citigroup Executive Planning Center

188 King St., Armonk, NY 10504

Fee: Members $99 Non-Members $199

Course Code: TBA CPE: 8 Hours



SAVE THE DATE - REGISTRATION NOT

YET OPEN FOR THIS EVENT!



** Chapter Elections will take place at this meeting **

*** Westchester Chapter extends its thanks to Citibank

for its very generous sponsorship of this program!***









***Save the Date***

President’s Reception

Tuesday, May 23, 2006 at 6pm

Ridgeway Country Club, White Plains, New York



Join us for Cocktails and dinner

To honor

Jeffrey A. Schwartz, Westchester Chapter President

And install new officers and board members, including

Incoming President, Alan Badey



Awards to be presented

The James P. Kelly Award for Distinguished Public Service

Chapter Appreciation Awards

*** Pricing to follow***



Bankers, Clients, Staff, Friends and Family are all welcome to attend!

Contact Don A. Kiamie for information and reservations at (212)213-2112

Or mail check payable to “NYSSCPA Westchester Chapter” to

Don A. Kiamie, Windsor Management Corp.,

31 East 32nd St.– 8th Fl., New York, NY 10016



Page 7 –December 2005

WESTCHESTER CHAPTER NYS SOCIETY OF CPA’S

Announces

THE ANNUAL GOLF OUTING AND COCKTAIL AND DINNER PARTY

Monday, June 19, 2006

BACK BY POPULAR DEMAND!!

RIDGEWAY COUNTRY CLUB

400 RIDGEWAY- WHITE PLAINS, NEW YORK (914) 948-7200

SPECTACULAR GOLF AND DOOR PRIZES, INCLUDING:

$1,000 RECEIVED PRIOR TO MAY 15TH - HOLE SPONSOR SIGN WILL BE INCLUDED



Attendance Sponsorships

Brunch, Golf, Cart, Cocktail Hour, Buffet & Dessert*, ** $250

Cocktail Hour, Buffet and Dessert Only $100 Sign near tee box area that company sponsored the hole

Hole Sponsorship $150 Table at registration desk

Reserved tables at cocktail hour and dinner

* Golf price includes greens fees and cart Recognition at dinner

** $25 penalty if paid less than two weeks prior to event Brunch, golf, drinks and dinner for one



HOLE SPONSORSHIP: $150 includes –

Sign near tee box area that company sponsored the hole





* * * RESERVE EARLY – DON’T GET CLOSED OUT ! * * *

Line up your foursome with CPAs, clients, bankers, lawyers, etc. If you cannot complete a foursome, we will do it for

you. Beginners are welcome.

The day begins with sign-in/registration/brunch at 9:30 am, followed by a shotgun start at 11:00 am. Drinks and hors

d’oeuvres are included in the Happy Hour from about 4:30 pm with open bar until 5:30 pm. Golf and other prizes will

follow dinner. Come and join us for a guaranteed good time!

Our members, area bankers, and friends have contributed prizes. We thank them for their contributions.

Clients, spouses and others are welcome to attend!

Make your reservations early. I look forward to seeing you.

Rain or Shine! * No Refunds

Jeff Schwartz, Chairman





Westchester Chapter Golf Outing – June 19th, 2006

Name (please print) __________________________________________ CPA □ NON-CPA □

Office Telephone Number ______________________________________

Firm Name and address ________________________________________

E-mail Address: ______________________________________________

Sponsorship Type

Dinner Only

Please put me in a foursome. My handicap is _____.



I have arranged my foursome (Please list other 3 names) ____________________________________ CPA □NON CPA □

____________________________________________ CPA □NON CPA □ _______________________ CPA □NON CPA □

My check for $ __________ is enclosed.



Send check payable to “NYSSCPA – Westchester Chapter” to:

Jeffrey A. Schwartz, CPA

Blaustein, Lynne & Co., LLP, 2 Gannett Drive, Suite 106, White Plains, NY 10604

Telephone (914) 946-9650 (Ext 113) Fax: (914) 946-8445

E-Mail: jschwartz@blausteinllp.com





Page 8 –December 2005

Nominees for

The James P. Kelly Award

For Distinguished Public Service

By a Certified Public Accountant



THE WESTCHESTER CHAPTER OF THE NYS SOCIETY OF CPAS PRESENTS THE KELLY AWARD

ANNUALLY TO A CPA WHO HAS DISTINGUISHED HIM/HERSELF IN PUBLIC SERVICE. PUBLIC

SERVICE IN ITS BROADEST SENSE INCLUDES CIVIC, CHARITABLE, COMMUNITY AND

PROFESSIONAL ACTIVITIES. THE EXECUTIVE BOARD OF THE CHAPTER SELECTS A CPA EACH

YEAR WHO QUALIFIES UNDER ONE OR MORE OF THESE CATEGORIES. CHAPTER MEMBERSHIP

IS NOT A PREREQUISITE. SUBMIT A NOMINATION, USING THIS FORM OR SIMILAR FORMAT, TO

NOMINATE ANY CPA YOU BELIEVE DESERVES CONSIDERATION THIS YEAR. YOU MAY EVEN

NOMINATE YOURSELF!



Return completed form to: Jeffrey A. Schwartz, CPA

Blaustein, Lynne & Co., LLP

2 Gannett Drive - Suite 106

White Plains, NY 10604

Fax: 914 946-8445





Civic, Community, Charitable, and Professional Activities:

Name of Nominee:

1. Organization

Appointment Election Other

Position

Responsibilities



Date Term





2. Organization

Appointment Election Other

Position

Responsibilities



Date Term





3. Organization

Appointment Election Other

Position

Responsibilities



Date Term





4. Please include additional information on a separate sheet. Include speeches, publications, etc.









Page 9 –December 2005

A word from one of our sponsors…………….









Page 10 - December 2005

CHAPTER COMMITTEES 2005-2006

The chapter has organized the following committees for the 2005-2006 year.

Active committee participation is one of the most important ways you can

contribute to your profession. Take a few minutes to review the committees listed

below, call the chair to sign up for one that sparks your interest. It is never too late

to participate!









** ACCOUNTING CAREERS - ** GOLF OUTING - Help organize the annual

COOPERATION WITH ACCOUNTANCY outing. Major networking opportunity!

EDUCATIONAL INSTITUTIONS - Make Jeffrey A. Schwartz, Chair, (914)946-9650

Presentations to junior high, high school and

college students. Anne Colucci, Co-Chair **GOVERNMENT RELATIONS -

(914)641-3708, and Denise Stefano, Co-Chair Coordinate activities with the State Society and

(914)517-1158 legislators. To enhance government relations

within our local region.

** ACCOUNTING PRINCIPLES & Barbara Bel, Chair, (914)472-3359

AUDITING - Primary focus is to discuss current

accounting and auditing topics, conduct future ** LOCAL PRACTITIONERS - To

CPA seminars and involvement in community coordinate monthly 2-hour Sunday breakfast

and profession-related activities. programs with a goal of implementing a

Grace Singer, Chair, (212)536-6835 continuity of business plan.

Thomas Ingram, Chair, (914)682-5543

** BUSINESS INFORMATION

TECHNOLOGY/ MANAGEMENT ** PROFESSIONAL & COMMUNITY

ADVISORY SERVICES - Keep informed of OUTREACH - Join a group of Business

current and emerging technology for your professionals. Coordinate 2 events per year to

business. Plan a tech expo of new gadgets or promote professional and community relations.

software. Stephen Franciosa, Chair, Howard Klein, Chair (914) 428-7733

(718)885-9191

** SOCIAL EVENTS - To coordinate young

** CFOs and SENIOR FINANCIAL CPA events (golf outing, Renegades game, etc.).

OFFICERS - A forum for NYSSCPA members Anne C. Colucci, Chair, (914)641-3708

who are senior financial executives in industry

(CFO’s, Controllers, VP’s of Finance), to meet ** SPONSORSHIPS: Coordinate with

and exchange ideas and knowledge. Monthly institutions which might sponsor our events.

informal hour-long breakfast sessions (3rd Wed.) Alan G. Badey, Chair, (914)949-2990

Mark G. Leeds, Chair, (203)861-7788

** TAX : Coordinates 2 all-day tax conferences,

** ESTATE AND FINANCIAL PLANNING - October & December, one on Individual and one

One of the chapter’s most active committees. on Business Taxes. Monthly breakfast

Annual conference, quarterly presentations and discussion meetings. John J. Pearl, Chair (914)

monthly breakfast discussion groups. 798-5970

Robert L. Ecker, Chair (914)273-0777



Page 11 - December 2005

DATE PROGRAM/ACTIVITY TIME

Dec 5 Individual & Estate Planning Conference 8:45am

Dec 12 Local Practitioners “Pitfalls in Estate Planning” 5:30pm

Dec 16 GAAP Accounting for Real Estate 8:30am

Dec 21 CFO Committee Meeting 8am

Jan 5 Young CPAs Charity Toy Drive-Checks Due

Jan 12 Young CPA’s Winter Networking Event 6-9pm

Jan 13 Accounting & Auditing Committee Meeting 8:30am

Jan 18 CFO Committee Meeting 8am

Feb 4 Journal News Tax Hotline 2 Hours

Feb 15 CFO Committee Meeting 8am

Mar 15 CFO Committee Meeting 8am

April 19 CFO Committee Meeting 8am

April 21 A&A “Employee Benefit Plans” 8:30am

May A&A “Non Profits Roundtable-Sox Best Practices “ Tentative

May 5 All Day Tax, Estate Financial Conference 8:45am

May 17 CFO Committee Meeting 8am

May 19 A&A Committee Meeting 8:30am

May 23 President’s Reception 6pm

June 19 Annual Golf Outing 9:30am









For ALL Newsletter Mailing Issues - Use This Form or Call (212)719-8333



CPA Certificate No. /___/___/___/___/___/___/ CPA Certificate No. /___/___/___/___/___/___/

Name: (Last, First, Middle Initial) Name: (Last, First, Middle Initial)



Firm Name Firm Name

Firm Address Firm Address

City, State, Zip City, State, Zip

Business Phone ( ) Business Phone ( )





Return this form to: Membership Dept., NYSSCPA, 3 Park Av. 18th floor, NY, NY 10016-5991





Newsletter Committee: Phone Fax E-Mail

Dawn McEvoy (347)293-6092 mmcevoy33@aol.com

Jeffrey A. Schwartz, CPA (914)946-9650 ext.113 (914)946-8445 jschwartz@blausteinllp.com

Fax or e-mail submissions to the newsletter committee no later than the 10th day

of the month prior to publication.





BOARD NOTES:

Chapter Budget Due December 1, 2005

Future Board Meetings Jan 17, April 18, 2006

~ NEXT NEWSLETTER - APRIL 2006 EDITION ~



Page 12 - December 2005



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