The Magazine Of The Pennsylvania Society of Public Accountants · The Magazine Of The Pennsylvania Society of ... Paperless Office for ... Pennsylvania Society of Public Accountants

The Magazine Of The Pennsylvania Society of Public Accountants

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Visit us at www.pspa-state.org

3 Pennsylvania State Board ofAccountancy Proposes New Regulations

3 PSPA 62nd Annual Meeting

3 Get a Member - Get a Seminar

A Message From The PresidentCongratulations, you have survived another series of April

deadlines! You may now look ahead to the multiple extensionsthat you likely have due September 15th and October 15th. Iwould like to express my appreciation to the many memberswho contributed questions and answers to the PSPA Listserve.Knowing that there are other practitioners to whom we can turnto with questions, or perhaps offer assistance in our own areas of

expertise, helped to make the tax season more manageable for many of us.As you take some time to review the past season and to assess your schedule for

the upcoming months, consider making some of the upcoming PSPA events apriority. On June 16th, the PSPA will be sponsoring its 6th annual “Day at theCapitol”. This is an excellent opportunity for each of you to meet with your locallegislators and discuss issues that affect both you and your clients. Time spentmeeting and building relationships with your legislators can be an invaluable assetfor years to come. Another event you should be looking forward to is the PSPA’s62nd annual convention to be held June 25-28, 2009 in Strasburg, Pennsylvania.The Central Chapter of the PSPA, in combination with the executive office, hasbeen working diligently to provide you with a meaningful and memorableexperience. The convention will begin with an 8 Hour QuickBooks seminar onThursday, followed by business meetings and various family events throughout theweekend. This is your opportunity to spend some time away with your familywhile still being an active voice within the Organization.

For those of you looking ahead and planning your CPE for the remainder ofthe year, I would encourage you to visit the state website at www.pspa-state.org.The website contains a complete course catalog with the ability to register forseveral of the seminars on-line. This is one of the areas in which the PSPAexecutive office and the technology committee have been working to improve ourcommunications and access to members.

Reflecting back upon this past year, I recognize that it has been a privilege toserve as President of the PSPA and I thank you for the opportunity to do so. Iwould also like to specifically thank Executive Director Sherry DeAgostino,administrative assistant Bonnie Hackman, and the many members of the PSPAwho served on various committees and volunteered countless hours to keep ourOrganization moving forward with a strong, clear sense of purpose. Though ourmembership may not yet equal that of other professional organizations, ourmembers are certainly as knowledgeable and committed, and in many waysstronger, than those in larger organizations and I am proud to have served you. Itis my goal that our Organization continues to grow and to champion the cause ofthe local practitioner both here in Pennsylvania and throughout the entirecountry.

Respectfully submitted,Randy L. Brandt, CPAPSPA President

PSPA OfficersRandy L. Brandt, CPA, President

Paul J. Cannataro, CPA, President ElectBarry L. Meyer, CPA, 1st Vice President

Lamont B. Anderson, PA, 2nd Vice PresidentIrving Braunstein, EA, Secretary

John J. Komarnicki, CPA. Treasurer

Board ofDirectors

Donald L. Allen, CPALamont B. Anderson, PA

Randy L. Brandt, CPARichard Brasch, Jr., CPA

Irving Braunstein, EAGerald L. Brenneman, CPAW. Raymond Bucks, CPAPaul J. Cannataro, CPA

M. Stephen CaskeyB. Joseph Cellini, PAFrancis J. Cellini, EA

Arlan Christ, EAEmile P. Cianfrani, CPADavid M. Corpora, CPA

Frank L. Corso, CPABernard A. Deverson, CPA

Penny Erbe, EADebra S. EremusDavid E. Fleck, PA

James S. Frederick, PAWilliam C. Graham, PA

Charles J. Hafer, PAJohn P. Hassler, PA

Joyce P. Huttman, PAMarvin R. Huttman, CPA, CFP, MST

Mary Lew Kehm, CPAFrank H. Kelly, EA

John J. Komarnicki, CPAM. Michael Lerner, PAKevin J. Matschner, EA

Barry L. Meyer, PABrenda Milovich, CPA

H. Richard Neidermyer, CPAHoward Pachter, PAJanet Pastor, CPA

Norma J. Ridder, CPALinda M. Roth, CPA

Timothy Sundstrom, CPABarbara Thomas, CPANeil C. Trama, Jr., PA

Daniel J. Vecchio, CPA

Sherry L. DeAgostino,Executive Director

Pa. Society of Public Accountants20 Erford Road, Suite 200A

Lemoyne, PA 170431(717) 737-44391(800) 270-3352

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In thisIssue ...A Message From ThePresident ........................................ 2

Cloud Computing and thePaperless Office for Accountants .................................. 4

PSPA 62nd Annual Meeting ......6

Pennsylvania Tax Update ..........8

NSA State DIrector’s Message ........................................10

Professional’s Corner ................11

PA State Board of AccountancyProposed Amendments toContinuing ProfessionalEducation and Biennial RenewalFee Regulations............................13

Get a Member - Get a Seminar ..........................................14

Make a Positive Investment…Renew Your Membership Today!

Pay Your PSPA Membership Dues at: www.pspa-state.org - $10 Early Payment DiscountExpires June 1, 2009.

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2009 Course Catalog

We are pleased to provide you with PSPA’s2009 Course Catalog on the center pages of thispublication. This catalog contains all of the fullday programs as well as the webcast programsoffered by PSPA for the 2009 year. You can go towww.pspacpe.com to view course listings and todownload registration forms. Questionsregarding all PSPA seminars should be directed

to 1-800-270-3352. To be eligible for the PSPA member discountat any of our seminars you must be a member in good standing.

PSPA Day at the Capitol

June 16, 2009

PSPA Accepting Nominations

PSPA is currently accepting nominations for the positions of SecondVice President, State Secretary, NSA State Director and for delegates tothe NSA’s 64th Annual Meeting August 12-15, 2009 in San Diego.Nominations for these positions should be submitted to the PSPAExecutive Office, c/o Timothy Sundstrom, CPA, Nominating CommitteeChairman, 20 Erford Road, Suite 200A, Lemoyne, PA 17043.Nominations may also be faxed to: 717-737-6847 or emailed to [email protected]. Elections for each of these positions will take place at the PSPA62nd Annual Meeting (June 25-28, 2009) at the Historic Strasburg Inn inLancaster County, PA.

As of the date of this publication the following individuals have beennominated to these open seats:Second Vice President – Francis J. Cellini, EA, ATA, ATP (Southeast Chapter)State Secretary – Frank H. Kelly, EA, ABA, ATA, ATP (South Central Chapter)and Andrew J. Piernock, Jr., ATP (Philadelphia Tri-County Chapter)

The PSPA Board of Directors voted (at their May 2, 2009 board ofdirectors meeting) to limit the partial reimbursement of NSA delegatesattending the NSA Annual Meeting to only three elected delegates. AnyPSPA member interested in running as an elected delegate should submittheir name to the PSPA via one of the methods listed above. In order toqualify for partial reimbursement, delegates must attend at least 75% ofthe business meetings at NSA’s 62nd Annual Meeting and submit a writtenreport within 15 days following the annual meeting.

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Cloud computing has slowly beengaining acceptance on the traditionaldesktop computing model over thepast few years. Web based applicationsare nothing new but the idea ofmoving towards 100% of yourapplications to the web is likely afrightening concept for many of us.Cloud computing is an evolution ofthe application service providermodel. In the cloud model,theoretically all applications and eventhe operating system can be offloadedto services provided over the Internet.Google Apps is well known as a cloudbased business and productivityapplication and Windows Live Mesh isan example of one foray into a web-based desktop operating and filesystem. This computing model hasmany implications for how accountingfirms will adopt this technology andhow it will impact workflow. Onepossible benefit is the synergy that canbe achieved between cloud computingand paperless office environments.

Many paperless officeimplementations provide for remoteaccess to electronic content usingremote desktop, Citrix, filesynchronization and documentcheckout or various internet portals.This solution works well for manyfirms but still has the disadvantage of

being tied to particular desktops orlaptops, depending on licensingrequirements of the software beingused. One change coming down theline that is being driven by theproliferation of cloud computing willbe an increase in the number andtypes of Mobile Internet Devices.Many manufacturers have plans toannounce these devices in the next 6-18 months and just as we saw anexplosion in netbooks over the pastyear, we will likely begin to see moreand more manufacturers jump onboard with their own devices. Thesedevices will act as windows into thecloud and will provide moreconvenient points of access toelectronic content without beingtethered to desktops or tied to lengthylaptop boot up times. With advancesin ultrathin display technology andthe smaller processing and hardwarerequirements of cloud computingthese devices may literally become thenew “paper”.

There are several pitfalls that stillmust be overcome before thistransition can really progress. First,this entire model is based on constantinternet connectivity. Although this isa current reality with the widespreadavailability of cellular broadband anda vast array of Wi-Fi access points

available, the price pointsfor these services are still alittle steep for manybusiness users. Secondlyand maybe the biggestdeterrent will be concernsover privacy and security ofconfidential data. Mosthosting providers have farsuperior security at theirfacilities than individualaccounting firms canobtain, but the real concern

is over the user controls in placewithin the firm. Weaknesses in thefirm’s user controls could possiblecircumvent the physical and logicalaccess controls in place at the hostingfacility. Even though data used incloud computing is typically encryptedfor transmission, it would seem thatunder many regulations andstandards, this might be deemed adisclosure of client data. Finally, thereare some applications that for anynumber of reasons may not be a goodfit for the cloud computing model. Itis quite likely that firms will need tohave a mix of cloud and remotedesktop to access all the applicationsthey will need.

The transition to cloud computingis steadily moving forward but acomplete transition is a long way off.Firms can begin understanding thetransition by looking at the web-basedapplications they currently use. Fromthere firms should start to develop astrategy on how they will address theissues above and create synergy withtheir existing workflows.

Cloud Computing and the Paperless Office for Accountants

About the Author:Alex Vuchnich, CPA, CFE is the

Manager of Enterprise AccountingMarkets for Sageworks, Inc. The

company develops ProfitCents(www.profitcents.com), an

application that aids accountants incommunicating with clients. Mr.

Vuchnich assists accountants andother financial advisors with

leveraging software to enhancecommunication and understandingof financial analysis and business

analytics. He can be reached [email protected] or

919.851.7474.

Firm: Contact:

Address:

City: State: Zip:

Phone: Fax: Email:

Annual Fees: $_________ YIE: __________Number of accountants (with years ofexperience):

F/Time: P/Time*:5+ years: ________ ________4 years: ________ ________3 years: ________ ________2 years: ________ ________1 year: ________ ________<1 year: ________ ________

Total: ________ ________

*Average of 25 hours per week or less

In the past three years, how many firm members attended a loss control seminar ____

On what date was the firm established___________

Within the past 5 years:

Has the firm provided services to a client that is engaged in the issuance, offering,registration or sale of securities or bonds; or provided clients with forecasts orprojections for inclusion in sales literature, etc., of any securities or bonds?YES o NO o

Has any member of the firm provided services or acted as adirector/officer/committee member for any financial institution? YES o NO o

Has any member of the firm had an accounting license or authority to practiceaccounting revoked, or been subject to disciplinary action, fine reprimand, or criminalpenalty related to performance of professional services? YES o NO o

Renewal: ___/___/___ Insurer: ___________________ Limit: $ ___________ Deductible: $ ___________ Premium: $ ________________What is the retroactive date on your current policy ___/___/___ o None o N/A

Approximately percentage of income received from the following activities for the last annual period:

Activity %Audit: Public Companies**

Audit: Other

ReviewCompilation

Bookkeeping

TaxBusiness ValuationComputer Consulting

Litigation Support

••Calls for a supplement

CLAIMS HISTORY (within the past five years):

Date claim(s) Reported One: ____/____/19 ______ Two: ____/____/19 ______ Three: ____/____/19 ______

Amount Paid, including $ ______________________ $ ______________________ $ ______________________Defense Expenses (ifclosed) $ ______________________ $ ______________________ $ ______________________Reserve amount(if open) $ ______________________ $ ______________________ $ ______________________

Please return to Custom Brokers Insurance, 3659 Green Road Suite 209, Beachwood, Ohio 44122Tel: 800-969-7475 – Fax: 216-831-6819 Email to: [email protected] – http:www.cpagold.com

Activity %Litigation Support

Management Advisory Services

Assurance ServicesFinancial Planning

Asset Management

Sale of Mutual FundsSEC/Sarbanes Oxley Related Services**Other*

Total 100%

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Join the PSPA in Pennsylvania Dutch country for the 62nd Annual Meeting. Earn CPE,learn more about your organization, network with other accounting professionals while

enjoying all that Lancaster County has to offer. This year’s event is hosted by theCentral Chapter. Registration material was sent to you via U.S. mail at the end of April.

You may download additional information at www.pspa-state.org.

PSPA 62nd Annual MeetingJune 25-28 2009

Historic Strasburg Inn

SCHEDULE OF EVENTSThursday, June 25, 2009Seminar – QuickbooksRegistration 8:00 A.M. Eden ResortSeminar 8:30 A.M. – 4:30 P.M. Eden ResortSpouse’s Outlet Shopping Spree* 9:30 A.M. Rockvale OutletsHotel Check-In Begins 3:00 P.M. Historic Strasburg InnPSPA Registration 2:00-5:30 P.M. Front Desk Lobby - HSI Board of Director’s Meeting 5:30 P.M. Lancaster Room – HSI Welcome Dinner/Monte Carlo Night 7:00 – 10:00 P.M. Ballroom ABC – HSI Hospitality Suite 10:00 P.M. Ballroom ABC Lobby

Friday, June 26, 2009 Breakfast 7:30-9:30 A.M. Strasburg Room – HSI Business Meeting 9:00-11:15 A.M. Ballroom C – HSI Kitchen Kettle/Amish Tour/Dinner 12:00 – 8:00 P.M.Hospitality Suite 9:00 P.M. Ballroom ABC Lobby - HSI

Saturday, June 27, 2009Breakfast 7:30-9:30 A.M. Strasburg Room – HSI Business Meeting 9:00 – 12:00 Noon Ballroom C – HSI Railroad Museum & Train Ride 1:00 P.M.President’s Reception 5:30 P.M. Ballroom ABC – HSIDinner/Installation/Dancing 6:30-10:30 P.M. Ballroom ABC - HSI

Sunday, June 28, 2009Breakfast 8:30-9:30 A.M. Strasburg Room – HSI Board Meeting 10:00 A.M. Lancaster Room – HSI

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Training from the only QuickBooks training company ENDORSED by Intuit (Makers of QuickBooks):

Intuit endorsed Real World Training (RWT) in 1998, and since that time they have taught over1,000,000 users and accountants how to use QuickBooks, fix errors, and save time. In addition to liveseminars and hands-on training classes, Real World Training also:

▪ Creates the “Learning Center” inside Quickbooks▪ Creates the Quickbooks ProAdvisor Certification course▪ Creates the Quickbooks Enterprise Solutions Certification Course▪ Creates the Point of Sale Certfication course for the Retail Solutions Providers (RSP) Program

...And now RWT has created an exclusive seminar for the PSPA!

Discover why clients make errors, and how to fix them: Clients don’t realize they are performingcomplex accounting tasks without an accounting background. This creates errors and unexpectedresults. After teaching over 1 million Quickbooks users (people just like your clients), RWT has seenalmost every possible error...and discovered WHY clients make these errors, and HOW to fix them. Youlearn the quickest and smartest fixes to the most common client errors. You also learn how to answerall your clients “how do I …” questions. The instructor will stay until ALL your questions areanswered!

Quickbooks for Accounting Professionals

EVERYDAY CLIENT TRANSACTIONS▪ Be ready to answer all your clients “how do I”

questions ▪ Learn How to process transactions the RIGHT

way for Quickbooks ▪ Sales: Different methods for entering sales ▪ Purchases: A/P vs. other methods. Debit Card

and Petty Cash purchases ▪ Banking: Reconciling and locating

discrepancies ▪How to work with client data files

SPECIAL TRANSACTIONS (“WORKAROUNDS”) ▪ Trading A/R and A/P balances ▪ Voiding vs. deleting checks ▪ Customer deposits ▪ Bad debts ▪ Void prior period checks ▪ Automate Journal Entries for depreciation and

other transactions

FIXING ERRORS AND UNDERSTANDING“QUIRKS”

▪ List limits and what to do when clients outgrowQB ▪ Clean up the COA and other lists ▪ Closing the books ▪ Understand and use Retained Earnings

ADVANCED REPORTING ▪ Create customer reports (and batch reports) ▪Why A/R has a balance on a cash basis B.S. ▪Why statements and Aging reports don’t tie to

B.S. ▪ Audit trail and finding changes made to closed

periods...and MUCH more!

ABOUT THE SPEAKER - DAVID J. O'BRIEN, CPA David is founder and President of Real World Training. He is an award-winning speaker and has

written more than 20 books on how to best use QuickBooks. He authored the first QuickBooksProAdvisor course in 2000 and has consulted with numerous business units at Intuit. He wrote thescripts that the award winning RWT speakers use to deliver QuickBooks training around the country.David has been teaching QuickBooks since 1994 and has taught over 25,000 students! 

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Educational Improvement Tax Credit Pass-Through

In March 2009, the Department ofRevenue released Form REV-1123(Educational Improvement Tax CreditElection Form), which is to be used bya pass-through entity to make anirrevocable election to transfer all orpart of an Educational ImprovementTax Credit ("EITC") to its owners forapplication to their Personal IncomeTax liabilities. In the absence of anelection to the contrary, credit will beapplied to the taxes of the entity (e.g.,Capital Stock Tax) for the tax year inwhich the contribution is made. Apass-through entity may make anirrevocable election to pass throughall or a portion of the EITC to itsowners in the taxable year in whichthe contribution is made or in thetaxable year immediately followingthe taxable year in which thecontribution is made. An election topass through an EITC must be madeby the pass-through entity on orbefore the tax report due date for theyear in which the contribution ismade. If the election is not made topass through any unused EITC to theowners, the EITC will expire.

Corporate Net Income Tax - Net Operating Losses

The Department of Revenue issuedguidance in Corporate Tax Bulletin2008-03 regarding the application ofIRC Sections 381 and 382 in thecalculation of Pennsylvania CorporateNet Income Tax. Those sections limit,for federal income tax purposes, theamount of an acquired corporation’snet operating loss that the acquiringcorporation may properly deduct.The Department recommends thattaxpayers subject to these provisionsprepare separate schedules detailingthe calculation of the loss allowed andan explanation of the transactiongiving rise to the limitation.

Capital Stock Tax - Single Factor Apportionment –

Cash BalancesThe Department of Revenue issued

guidance in Corporate Tax Bulletin2008-04 concerning determination ofthe taxable portion of a corporatetaxpayer’s cash balance in thecalculation of the single factorexemption for manufacturing,processing or research anddevelopment. When utilizing thesingle fraction manufacturingexemption in the calculation of theCapital Stock or Franchise Tax in agiven year, the taxpayer’s taxableassets fraction will include the lowestend of month cash balance of itsinterest generating accounts as anasset not used in the exempt activityduring the year (i.e., as a taxableasset). This would be in addition toany portion of the average cash thatwould not be exempt for any otherreason (i.e., cash associated with salesof non-manufactured goods).

Corporate Net Income Tax - Income Tax Add-back

The Department of Revenue issuedguidance in Corporate Tax Bulletin2008-05 (replacing Corporate TaxBulletin 2005-01) regarding the add-back of taxes imposed on or measuredby net income in the calculation ofPennsylvania taxable income. Inaddition to providing an updated listof states that impose such a tax, theDepartment reminded taxpayers thatin some states a net income tax maybe measured only in part by netincome, or not at all (e.g., a tax basedupon the greater of net income orgross receipts). Finally, theDepartment noted that in the event ofan over accrual of taxes in an add-back state, the taxpayer may adjust theadd-back in the subsequent year.

Ambiguities In The Taxation of Items Affixed to Real Property

Even though it has been over 10years since the enactment of Act 45 of1998 ("Act 45"), which was intendedto simplify the taxation ofconstruction contracts, issues still ariseregarding the appropriate Sales andUse Tax treatment of items purchasedunder various types of contracts.Application to some types ofcontracts, such as contracts for roadwork, for the erection of a newbuilding or for substantial renovationsto an existing building, is fairlystraightforward. However, applicationof the statute to other types ofcontracts is sometimes less clear.

Contractors, including vendors whoinstall items that are affixed to abuilding or other real property, needto be aware of the differing taxtreatment of items installed for a tax-exempt entity, and items installed fora non-exempt entity. Furthermore,purchasers of various items installedby the seller need to be aware thatthey could be responsible for tax on atransaction treated by the seller as a"construction contract," if theDepartment of Revenue takes theposition that the property installed bythe seller remained "tangible personalproperty" after installation. The factthat the seller may have paid tax on itsmaterials and passed through thatcost to the purchaser will not protectthe purchaser from assessment.Conversely, purchasers of items thatappear to become part of the realestate upon installation may beentitled to seek a refund of sales taxcharged by the vendor on contractsfor the purchase and installation ofthose items.

Contracts with Tax-Exempt Entities The Pennsylvania Supreme Court

has clarified that all tangible personalproperty purchased by a contractor

PENNSYLVANIA TAX UPDATEGeneraDepartment of Revenue Beginning New Phase of Use Tax Voluntary Compliance Initiative By Sharon R. Paxton

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and transferred to a tax-exempt entitypursuant to a construction contract issubject to sales and use tax (regardlessof whether or how each particularitem is attached), with the exceptionof items constituting "buildingmachinery and equipment." Theterm "building machinery andequipment" is statutorily defined asgeneration equipment, storageequipment, conditioning equipment,distribution equipment andtermination equipment that is part ofcertain specified systems, including, byway of example, air conditioningsystems, electrical systems, plumbingsystems, communication systems,alarm systems, control systems,medical systems and "furniture,cabinetry and kitchen equipment."

Even though Act 45 hassubstantially clarified the taxation ofconstruction contracts with tax-exempt entities, issues sometimes ariseas to whether a particular itemqualifies as "building machinery andequipment." Although theDepartment of Revenue has neverissued regulations addressing thetaxation of construction contractsunder Act 45, the Department haspublished letter rulings containinglists of items the Department views as"building machinery and equipment"and items that are not considered toqualify. An example of an area whereambiguity still exists is the proper taxtreatment of concrete medianbarriers. While "guardrails" and"medial devices" are specificallyincluded in the definition of "buildingmachinery and equipment," theDepartment says contractors must paytax on concrete median barriersbecause they do not constitute"medial devices."

Sale and Installation of Fixtures for Non-Exempt Entities

For contracts with non-exemptentities, the tax consequences ofcontracts for the sale and installationof property still depend on whetherthe property becomes a permanentpart of the real estate uponinstallation. The Department ofRevenue continues to apply its

regulation at 61 Pa. Code § 31.11 forpurposes of determining whether anitem is presumed to become part ofthe real estate or to remain tangiblepersonal property upon installation. Adetermination of whether an itembecomes part of the real estate uponinstallation (so that a contract for thesale and installation of that itemconstitutes a "construction contract")affects the incidence of the tax. Aseller who installs property in such amanner that it becomes part of thereal estate is considered to be a"construction contractor" and mustpay tax on the cost of all propertypurchased in connection with thecontract. A seller who sells and installsproperty that remains tangiblepersonal property upon installationmust collect sales tax from thepurchaser on the entire contractprice, including installation charges.

These rules may result in differingtax treatment of similar contractsdepending on the identity of thepurchaser. For example, a contract forthe sale and installation ofcommunications equipment,including cable or wire, for a tax-exempt entity will be taxed as a"construction contract" no matter howthe equipment and wiring areattached to the building. However, acontract for the sale and installationof communications equipment for anon-exempt entity will generally beviewed by the Department of Revenueas a contract for the sale andinstallation of tangible personalproperty, so that the vendor will berequired to collect sales tax from thepurchaser. See Ruling No. SUT-03-005(reissued January 25, 2008).

The Department's regulation listingitems presumed to become part of thereal estate upon installation and itemspresumed to remain "tangiblepersonal property" has not beenupdated in about 25 years, and manyitems are not specifically addressed inthat regulation. In addition, thetaxability of any particular item maydepend, at least to some extent, onthe specific manner in which it isinstalled in a particular situation. Forexample, it is our understanding that

the Department of Revenue treatstowers embedded directly in theground as part of the real estate, whiletowers attached by bolts to a concretefoundation are treated as tangiblepersonal property after installation.

For property tax purposes,Pennsylvania's courts have adopted atest somewhat easier to apply than thetest traditionally applied by theDepartment of Revenue to determinewhether an item becomes part of thereal estate upon installation for salesand use tax purposes. In In re Appeal ofSheetz, 657 A.2d 1011 (Pa. Cmwlth.1995), appeal denied, 666 A.2d 1060(Pa. 1995), the Commonwealth Courtenunciated a three-part test fordetermining whether an itemattached to real estate becomes part ofthat real estate, including (1) themanner in which the item is physicallyattached or installed, (2) the extent towhich it is essential to the permanentuse of the building or otherimprovement, and (3) the objectiveintention of the parties who attachedor installed the item. Although theSheetz test does consider the mannerin which an item is physically attachedto the real estate, that factor appearsto carry somewhat less weight than adetermination as to whether the itemis likely to remain in place while theproperty is being used for its currentpurpose or until the item is worn outor becomes obsolete.

No court has yet addressed the issueof whether the Sheetz test applies forpurposes of determining sales and usetax liabilities. However, that issuelikely will be addressed by theCommonwealth Court when it issuesits decisions in Medical Associates ofthe Lehigh Valley, P.C. v.Commonwealth, 50 F.R. 2006, andNortheastern Pennsylvania ImagingCenter v. Commonwealth, 635 F.R.2007. The issue in those cases iswhether MRIs and other medicalscanning systems become part of thereal estate upon installation.

Sharon R. Paxton is a member of McNeesWallace & Nurick LLC's State and LocalTax Group.

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ABACredentialReceivesNational

AccreditationACAT, the

Accreditation Coun-cil for Accountancyand Taxation

received accreditationfrom the National Commission forCertifying Agencies (NCCA) for theAccredited Business Accountant/Advi-sor (ABA) credential. As an indepen-dent resource, recognized as theauthority on accreditation standardsfor professional certification organiza-tions and programs, NCCA’s presti-gious accreditation attests to the highquality of the ABA credential and pro-vides national recognition. NSA Presi-dent James H. Nolen reports that NSArecently made a presentation to theJoint NASBA/AICPA UAA Committeeto include nationally recognized andaccredited professional credentialssuch as the ABA, ATA and ATP as partof the UAA proposed legislation.

Upcoming ExamsThe comprehensive examination

for Accreditation in Accountancy(ABA) and the Accredited Tax Pre-parer (ATP) credential are offered atelectronic testing sites throughout thecountry during the next testing win-dow from May 22 to June 14. Foradditional info, please call ACAT tollfree at (888) 289-7763 or visit theACAT website at:www.acatcredentials.org

EducationNSA continues to make quality edu-

cation programs available on yourdesktop with ConnectEd, a series ofone hour webinars to help accoun-tants and tax professionals. For moreinformation regarding the webinars,please contact NSA toll free at (800)966-6679.

2009 NSA ConnectEDWebinars

May 21, 2009 2:30-3:30 EDTCyber Etiquette

June 9, 2009 2:30-3:30 EDTData Security

June 16, 2009 2:00-4:00 EDTThe Basics of Cost Segregation

June 18, 2009 2:30-3:30 EDTHow Much is an Hour Worth?

July 7, 2009 2:00-4:00 EDTAccounting Rules for Reviews andCompilations

July 14, 2009 2:00-4:00 EDTApplication of Cost Segregation August 18, 2009 2:00-4:00 EDTBuilding Your Cost Segregation

August 20, 2009 2:30-3:30 EDTThe Looming Sales Tax Crisis

NSA Members: Buy three live webinarhours and receive one live 1-hour

webinar free (a $40 value)!

2009 IRS Tax ForumsNSA is pleased to continue its part-

nership with the IRS to offer NSAmembers a special savings of $10 offthe pre-registration fees for the 2009IRS Tax Forums. The NSA memberdiscount rate is $196. Members couldaccess the NSA discount code byaccessing the members only section ofthe website and save $10 off the IRSfee of $206 in any of six cities:

Las Vegas, NV Jul 7-9, 2009San Diego, CA Jul 14-16, 2009 Orlando, FL Aug 4-6, 2009New York, NY Aug 25-27, 2009Dallas, TX Sept 8-10, 2009Atlanta, GA Sept 22-24, 2009

64th Annual MeetingNSA’s 64th Annual Meeting will be

held in San Diego, CA on August 12-15, 2009. Register before July 1 to save$100 off the full conference cost; afterJuly 1, conference cost will be $649.The schedule, similar to last year,includes 12 hours of CPE, the Awardsbreakfast, 2 buffet lunches, and admit-tance to NSA’s Installation Banquet.NSA members across the nation willmeet to elect officers for the upcom-ing year.

MembershipThe National Society of Accoun-

tants continues to offer a discountedmembership to any PSPA memberwho joins NSA as a new memberincentive. PSPA members can joinNSA for $159, and save $30 off theregular $189 membership fee. Thisoffer expires on August 31, 2009.

Please feel free to contact me with any questions via email [email protected]

NSA State Director - PennsylvaniaRespectfully submitted,Richard Brasch Jr., CPANSA State Director - Pennsylvania

NSA State Directorof the Year

NSA State Director’s Message

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New Jersey Tax Amnesty Program

Governor Jon S. Corzine recentlysigned a bill into law that requiresthe Director of the Division ofTaxation to establish a tax amnestyperiod, not to exceed 45 days induration, which shall end no laterthan June 15, 2009. As a result, theDivision of Taxation hasannounced the Tax Amnestyprogram will begin on May 4, 2009,and end on June 15, 2009. Inaccordance with the law, amnesty“…shall apply only to State taxliabilities for tax returns due on orafter January 1, 2002 and prior toFebruary 1, 2009 and shall notextend to any taxpayer who at thetime of payment is under criminalinvestigation or charge for anyState tax matter, as certified by acounty prosecutor or the AttorneyGeneral to the director.”

In accordance with theprovisions of the law, the programwill offer a waiver of all penalties,referral cost fees, and one-half ofthe balance of the interest thatremains due as of May 1, 2009,provided payment of all tax owedand one-half of the balance of theinterest that remains due is paid infull during the amnesty period. Inaddition, all filing requirementsmust be satisfied for delinquentreturns.

Energy-Saving Steps ThisYear May Result in Tax

Savings Next Year The Internal Revenue Service

reminded individual and businesstaxpayers that many energy-savingsteps taken this year may result inbigger tax savings next year. Therecently enacted AmericanRecovery and Reinvestment(ARRA) of 2009 contained anumber of either new or expanded

tax benefits on expenditures toreduce energy use or create newenergy sources.

The IRS encourages individualsand businesses to explore whetherthey are eligible for any of the newenergy tax provisions. Moreinformation on the wide range ofenergy items is available on thespecial Recovery section of IRS.gov.For a larger listing of ARRA’senergy-related tax benefits, see FactSheet 2009-10.

Tax Credits for Home EnergyEfficiency Improvements Increase

Homeowners can get bigger taxcredits for making energyefficiency improvements orinstalling alternative energyequipment.

The IRS also announcedhomeowners seeking these taxcredits can temporarily rely onexisting manufacturercertifications or appropriateEnergy Star labels for purchasingqualifying products until updatedcertification guidelines areannounced later this spring.

ARRA provides for a uniformcredit of 30 percent of the cost ofqualifying improvements up to$1,500, such as adding insulation,energy-efficient exterior windows,and energy-efficient heating andair conditioning systems. The newlaw replaces the old lawcombination available in 2007 of a10-percent credit for certainproperty and a credit equal to costup to a specified amount for otherproperty.

The new law also raised the limiton the amount that can be claimedfor improvements placed in serviceduring 2009 and 2010 to $1,500,instead of the $500 lifetime limitunder the old law.

In addition, the new law has

increased the energy efficiencystandards for building insulation,exterior windows, doors, andskylights, certain central airconditioners, and natural gas,propane or oil water heaters placedin service after Feb. 17, 2009.

IRS guidance issued before theenactment of ARRA will bemodified in the near future toreflect the new energy efficiencystandards. In the meantime,homeowners may continue to relyon manufacturers’ certificationsthat were provided under the oldguidance and on Energy Star labelsfor exterior windows and skylightsin determining whether propertypurchased before June 1, 2009,qualifies for the credit.Manufacturers should not continueto provide certifications forproperty that fails to meet the newstandards.

The new law also eliminates thecap on the 30 percent tax credit foralternative energy equipment, suchas solar water heaters, geothermalheat pumps and small windturbines, installed in a home. Thecap generally has been eliminatedfor these improvements beginningin the 2009 tax year. The IRS issuedNotice 2009-41, which explains theeffects of this change.

Funding Options for RenewableEnergy Power Plants

Business taxpayers who place inservice facilities that produceelectricity from wind and someother renewable resources canchoose one of three options tofund the project: a tax credit basedon the amount invested, a taxcredit based on the energyproduced or a grant.

The flexibility to choose amongthese options was enacted as partof ARRA.

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Taxpayers may opt to claim theenergy investment tax credit, whichgenerally provides a 30 percent taxcredit for investments in energyprojects, instead of the production taxcredit, which can provide a credit ofup to 2.1 cents per kilowatt-hour forelectricity produced from renewablesources.

Taxpayers making qualifiedinvestments that are placed in serviceafter 2008 and before 2014 (or 2013for wind facilities) can make anirrevocable election to claim theenergy investment tax credit insteadof the renewable electricityproduction tax credit. IRS will issueguidance explaining how to make theelection.

Taxpayers also can claim a grantonce the property is placed in serviceinstead of claiming either the energyinvestment tax credit or the renewableenergy production tax credit. Forqualified renewable energy facilities,the grant is 30 percent of theinvestment in the facility as long asconstruction begins in 2009 or 2010and the property is placed in servicebefore 2014 (2013 for wind facilities).The Treasury Department will issueguidance explaining how the grantworks and how to apply.

Taxpayers electing to receive thegrant, created by the ARRA, will notbe eligible for either of the taxcredits. Proceeds from the grants arenot includible in the taxpayer’s grossincome, but the grant amount issubject to recapture if the property isdisposed of or otherwise ceases toqualify.

For more information on therenewable electricity production taxcredit under Section 45 see Notice2008-60 and Notice 2008-48, and formore information on the energyinvestment tax credit under Section48 see Notice 2008-68.

IRS Issues Five-YearStrategic Plan

The IRS released its 2009-2013strategic plan on April 28, 2009, withan emphasis on two overarching goals:to improve service to taxpayers tomake voluntary compliance easier,and to enforce the law and ensurecompliance.

IRS Commissioner DouglasShulman notes that tax laws areincreasingly complex and the recentexplosion in technology has led toincreased security risks that requiremore vigilance from the IRS and taxpractitioners.

On the enforcement side, thestrategic plan includes as oneobjective to continue its focusedoversight of the tax-exempt sector.More than $15 trillion in assets arecurrently controlled by tax-exemptorganizations, according to thedocument.

The strategic plan makes specialmention of tax-exempt hospitals anduniversities as growing in size andcomplexity.

New Web Tool to Check Status of Property

Tax/Rent Rebates Gov. Ed Rendell announced that

eligible older adults and residentswith disabilities can now check thestatus of their Property Tax/RentRebate application online atwww.papropertytaxrelief.com.

Six weeks after submitting aProperty Tax/Rent Rebateapplication, the applicant may visit thesite to check the status of the rebateby entering their Social Securitynumber, anticipated rebate amount,and birth date. Applicants may use theWeb site at any time to confirm claimstatus, rebate amount, and the date arebate is expected to be mailed ordirect-deposited. Rebate checks willbegin being distributed to earlyapplicants on July 1.

The rebate program benefits

eligible Pennsylvanians who are age 65and older, widows and widowers age50 and older, and people withdisabilities age 18 and older. A 2006program expansion increased theincome limit from $15,000 to $35,000(which excludes half of Social Securityincome) for homeowners and raisesthe maximum standard rebate forboth homeowners and renters from$500 to $650.

IRS Issues “DifferentialWage Payments" Ruling The IRS has recently issued

clarification regarding the“differential wage payments” allocatedby employers to individuals on activemilitary duty for more than 30 days,which will be subject to withholdingfor federal income tax, but will not betaxed under the Federal InsuranceContributions Act (FICA) or FederalUnemployment Tax Act (FUTA).

Revenue Ruling 2009-11 addressesan omission in the 2008 HeroesEarnings Assistance and Relief TaxAct, PL 110-245, which speaks to thetaxing of differential wage paymentsfor federal income tax purposes, butnot for the purposes of FICA orFUTA. It also provides that employersmay use the aggregate procedure oroptional 25 percent flat ratewithholding to calculate the amountof income taxes required to bewithheld on these payments, and thatthese payments must be reported onForm W-2.

Revenue Ruling 2009-11 is in IRB2009-18, dated May 4, 2009.

Life Insurance Contracts The IRS has issued guidance (Rev.

Rul. 2009-13; IRB 2009-21) relating tothe character and amount of incomean individual must recognize on thesale or surrender of a life insurancecontract. The ruling describes threescenarios. The first assumes thesurrender of the contract andconcludes that the gross income is

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equal to the amount receivedreduced by the investment in thecontract and that all the income isordinary in nature. The second andthird scenarios involve the sale ofthe contract; the third involves thesale of a term life contract.

Revenue DepartmentReleases April

CollectionsSecretary of Revenue Stephen H.

Stetler reported that Pennsylvaniacollected $3 billion in GeneralFund revenue in April, $941.5million, or 24.2 percent, less thananticipated. Fiscal year-to-dateGeneral Fund collections total$21.7 billion, which is $2.6 billion,or 10.5 percent, below estimate.

Sales tax receipts totaled $688.4million for April, $70.9 millionbelow estimate. Sales taxcollections, year-to-date, total $6.9billion, which is $421.2 million, or5.8 percent, less than anticipated.

Personal income tax (PIT)revenue in April was $1.5 billion,$651.4 million below estimate. Thisbrings year-to-date PIT collectionsto $8.7 billion, which is $1 billion,or 10.6 percent, below estimate.

April corporation tax revenue of$493.5 million was $123.2 millionbelow estimate. Year-to-datecorporation tax collections total$4.3 billion, which is $491.4million, or 10.2 percent, belowestimate.

Other General Fund revenuefigures for the month included$69.5 million in inheritance tax,$8.8 million below estimate,bringing the year-to-date total to$639.1 million, which is $83.7million below estimate.

Realty transfer tax was $18.5million for April, $13.2 millionbelow estimate, bringing the totalto $248.7 million for the year,which is $93 million less thananticipated.

The Pennsylvania State Board ofAccountancy will seek a biennialrenewal fee increase to coverrequired expenses. The proposedchange will take effect beginningJanuary 1, 2010, increasing thebiennial renewal fee for CertifiedPublic Accountants, PublicAccountants and PublicAccounting Firms from $45 to$100. The last time the boardraised renewal fees was in 1990.

“The increase boils down to anadditional $50 per year to maintainthe integrity of the accountancyprofession and to protect thehealth, safety and welfare of everyconsumer in the commonwealth,”Basil L. Merenda, Commissioner ofthe Department of State’s Bureauof Professional and OccupationalAffairs, said. The board will also seek anincrease in the biennial renewalfees for Continuing ProfessionalEducation (CPE) ProgramSponsors from $120 to $150 toaccount for additional cost andexpenses incurred in reviewingCPE courses.

In addition, the board willpropose amendments to the CPEregulations to revise and clarifyprovisions in CPE subject areas, toease CPE reporting requirementsand to expedite disciplinary actionfor failure to c0mply with CPErequirements.

The changes in the CPERegulations:• Require each licensee to

complete at least four hours ofprofessional ethics as part of thebiennial 80-hour CPErequirement.

• Expand the categories ofapproved CPE Program Sponsorsand out-of-state CPE providerspursuant to substantialequivalency.

• Eliminate the need to list eachand every CPE course on thebiennial renewal application.The Pennsylvania State Board of

Accountancy will no longer mailperiodic newsletters to licensees.Licensees are encouraged to go theDepartment of State’s website toview the Board’s electronicnewsletter as well as the specialnotices section of the Board’s Website, for updated information aboutwhne the proposed amendments tothe board’s regulations will bepublished in the PennsylvaniaBulletin and open for publiccomment.

PA State Board ofAccountancy Proposed

Amendments to ContinuingProfessional Education and

Biennial Renewal Fee Regulations

PSPA’S 2009 MEMBERSHIP RECRUITMENT CAMPAIGN

PSPA is only as strong as its members. As a member of PSPA you understand the value of the many benefits PSPA offers; yourpersonal endorsement is very important to us and it is the most effective way we build membership. Help us spread the word,and through PSPA’s new Get a Member – Get a Seminar program you’ll receive a FREE seminar of your choice. That’s right,for recruiting just ONE new member YOU will receive a seminar of your choice, absolutely FREE. The free seminar is a $150value…another outstanding benefit of membership in the PSPA.

Here’s how it works:

Please see the APPLICATION on the adjacent page. This application has been modified for this program. Simply fillin your name in the box at the top of the application and distribute it to your colleagues. In order to qualify for theprogram, your name must appear on the membership application in the box at the top of the form. See below fortips on recruiting new members.

THE NEW MEMBER: • Must never have held a membership in the PSPA. • Must not be a member of your own firm.• Must qualify for Active membership.

Candidates must qualify for Active Membership by meeting at least one of the following requirements:• Possess a valid license as a Public Accountant, Certified Public Accountant or Enrolled Agent.• Accredited in Accountancy or Taxation by the Accreditation Council for Accountancy.• Possess a B.S. degree in accounting or an associate’s degree in accounting.

GET A MEMBER – GET A SEMINAR. Once we receive the completed membership application we’ll send you acertificate for a free upcoming seminar of your choice. You may apply your certificate to any 8-hour seminar thatPSPA offers. (If you are registering for a 16 Hour program, the cost of the program will be reduced by half) PSPAmembers are eligible to receive one free seminar for each new member they successfully recruit to join PSPA. Seminarcertificates must be redeemed in a 12-months from the date of issue. The certificates are non-transferable.

WHERE DO I FIND POTENTIAL MEMBERS TO RECRUIT?• Seminars. Always carry membership applications with you to the seminars you attend. Whether PSPA is the

sponsoring organization or not, seminars are the best place to recruit new members. Everyone needs CPE, and PSPAprovides the best. Make sure you tell them about the huge savings that PSPA members receive.

• Colleagues from other offices. Everyone knows at least one other practitioner who would benefit from a PSPAmembership. Drop off membership material or contact them via telephone. (Contact the PSPA Executive Officefor a complete recruitment package)

ONCE I FIND A POTENTIAL MEMBER, WHAT DO I SAY?• Discuss the benefits of membership. Tell them exactly how PSPA has helped you in your practice. Maybe you attend

the seminars and find the member savings most beneficial, maybe you enjoy the discounts on various products thatPSPA offers, or perhaps PSPA’s legislative representation of sole practitioners and smaller accounting firms is mostimportant to you. Convey the value that is offered with the membership. The savings and discounts that ourmembers enjoy more than pay for the annual membership dues.

• Inquire as to the challenges they face in their business and suggest ways that PSPA can help. For example if theyare in need of support services, you may tell them about PSPA’s email discussion group, discounts available ontechnical publications or PSPA’s quarterly magazine, the PA Accountant.

• Convince them to attend a PSPA chapter meeting with you. • Direct them to the PSPA website, www.pspa-state.org so that they can review the benefits of membership for

themselves.

Get a Member - Get a SeminarGet a Member - Get a Seminar

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Pennsylvania Society of Public Accountants20 Erford Road, Suite 200A F Lemoyne, PA 17043 F 1-800-270-3352Email: [email protected] F Join online: http://www.pspa-state.org

F M E M B E R S H I P A P P L I C A T I O N F

PLEASE PRINT CLEARLY

NAME ______________________________________________________________________________________________(PRINT AS IT SHOULD APPEAR ON YOUR CERTIFICATE)

FIRM ________________________________________________________________________________________________

BUSINESS ADDRESS ____________________________________________________________________________________STREET P.O. BOX

BUSINESS ADDRESS ____________________________________________________________________________________CITY COUNTY STATE ZIP

HOME ADDRESS ______________________________________________________________________________________STREET P.O. BOX

BUSINESS ADDRESS ____________________________________________________________________________________CITY COUNTY STATE ZIP

MAILING ADDRESS TO BE USED: ® BUSINESS ® HOME EMAIL ADDRESS______________________________________

BUSINESS PHONE (____)_________________ 2ND BUSINESS PHONE (____)____________________ FAX (____) ________

Date of Birth __________________________________________________________________________ ® Male ® Female

Are you licensed? ®Yes ® No If yes, PA# ___________________ CPA # ___________________ State: ______________

Are you admitted to practice before the IRS? ®Yes ® No If yes, EA#______________________________________________

Are you a member of: ® NSA ® NATP ® NAEA ® PICPA ®AICPA ® IMA ® PSEA ® NATP ® Other __________

Are you accredited: Accounting? ®Yes ® No Taxation? ®Yes ® No

CHAPTER PREFERENCE:

® Buxmont ® Lehigh Valley ® Philadelphia ® South Central ®West Central

® Central ® Northeast ®Western Pennsylvania ® Southeast

MEMBERSHIP CATEGORIES: (See reverse side for qualifications) ®Active – $175 ®Associate – $175 ® Student – $25

NOTE: DUES ARE PRO-RATED THE SECOND YEAR OF MEMBERSHIP. Fis-cal year ends June 30. A check made payable to the Pennsylvania Societyof Public Accountants should accompany this application, or you may complete the credit card payment box to the right. Also, a sample of your pro-fessional stationery or business card must accompany this application.

I hereby state that the accompanying statements are correct to the best of my knowl-edge.

I further state that I will abide by the by-laws of PSPA and will practice according tothe Code of Ethics and Rules of Professional Conduct adopted by PSPA.

®

®

Exp. Date ____________________

Account # ____________________

Exp. Date ____________________

Account # ____________________

________________________________________SIGNATURE OF CARD HOLDER

________________________________________________SIGNATURE

________________________________________________SPONSOR (PLEASE PRINT)

________________________________________________DATE

________________________________________________CHAPTER

REVISED MAY 2009

PSPA dues are deductible by members as a business expense but not as charitablecontributions for federal tax purposes.

Affiliated with the National Society of Accountants.(PLEASE COMPLETE THE REVERSE SIDE OF THIS APPLICATION)

(First MI Last) NICKNAME/PREFERRED

The PA Accountant is published five times annually by the PennsylvaniaSociety of Public Accountants, 20 Erford Road, Suite 200A, Lemoyne, PA17043. All editorial correspondence, manuscripts, etc, should be sent to: PSPA,20 Erford Road, Suite 200A, Lemoyne, PA 17043. This publication isdesigned to provide accurate and authoritative information in regard to thesubject matter covered. The publication is not engaged in rendering legal,accounting or other professional services.

Editor’s Note:If you would like to submit an article for publication please contact the PSPAExecutive Office at 1-800-270-3352 or (717) 737-4439 for submissiondeadlines and for a copy of the author guidelines.

P.S.P.A. • 20 ERFORD ROAD • SUITE 200A • LEMOYNE, PA 17043

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PA I DPermit No. 557Harrisburg, PA

PART TIME ACCOUNTING & TAXESPSPA member seeks accountant with strong background in accounting &

taxes. Office is located in the Harrisburg/West Shore area. Please fax letterof interest with resume and salary requirements to 717-737-6847. Your

information will be forwarded to the interested party.

OFFICE SPACE/BUSINESS OPPORTUNITYFurnished large office in CPA Suite in Main Line Philadelphia suburbs.

Elevator Bldg with large parking lot. Potential for merger or buy out ofquality practice. Call 610-664-6600 or e-mail [email protected]

CHESTER/MONTGOMERY CPA, PA OR EASeeking CPA, PA, or EA to join firm. Must have portable. Salary and benefits

provided. Chester/Montgomery County area. Call 610-933-3507

BERKS OR EASTERN LANCASTER COUNTYIf you are thinking of retiring, scaling back or your clients are just plain

grating on your last nerve, I am interested in acquiring your practice. (whileI still have some nerve left) Contact me [email protected] if interested.

BUSINESS OPPORTUNITY - DAUPHIN OR LEBANON COUNTYCPA interested in purchasing a tax/accounting practice in Dauphin

or Lebanon County Area. Interested parties should fax a letter of interest tothe PSPA Executive Office at 717-737-6847. Please reference #0307

in your letter.

OFFICE SPACE FOR RENT - YARDLEYLicensed tax professional in Yardley, PA with office space for rent.

Inquires to P.O. Box 417 Yardley, PA 19067

TAX PRACTICE OPPORTUNITYIdeal opportunity for an existing multi member tax practice to increase its

existing client base with limited overhead expense. CPA desires to sellexisting practice consisting of individual and business tax returns. Includedis office space to meet with these clients during three months of tax seasonat a reasonable rent. Office is located in the East end of the Lehigh Valley.Interested parties should fax a letter of interest to PSPA Executive Office at

717-737-6847. Please reference #731

NORTHEASTERN PA ACCOUNTING/TAX PRACTICE FOR SALETired of traffic? Want to control your own destiny? How about a beautifulrural area in the PA Endless Mountains? Nice place to raise a family and

plant some roots. Thirty year practice for sale, may include long-time staff.The high quality client list has been systematically weeded. Top notch

software setup, paperless files, long time client list. FAX a letter of interest to the PSPA Executive Office at (717)737-6847.

Please reference D15 in your letter. All replies confidential.

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