Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Employee Benefits Main Page |
Tax Related Main Page
Aquilio, M. 2018. A portion of a lump-sum Social Security disability payment ruled includible in gross income. Journal of Accountancy (March): 69-70.
Bast, J. L., R. C. Rue and S. A. Wesbury Jr. 1993. Why we spend too much on Health Care and what we can do about it. Heartland Institute. (Summary).
Cheng, C., R. Flasher and J. P. Higgins. 2019. Accounting firm data breaches: One state's records. Journal of Accountancy (June): 40-45. (This article focuses on Maryland. Data from Maryland suggest accounting firm data breaches may be becoming more frequent, especially for smaller accounting firms. They often involve the theft of Social Security numbers and tax return information).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (November): 70-75. (Price-checking apps, Fixing a proofing formula that fails every time in Microsoft Excel, Accounting and ERP systems: A look inside drillable financial statements, Enable Microsoft Word's auto recovery tool, and How to make Social Security numbers private).
Cooper, W. B. 1969. Liability of corporate officers and employees for corporate employment taxes. Management Accounting (December): 40-41, 52. (Related to social security taxes).
Dalton, T. M. and D. D. Pattison. 2008. Deciding whether to work while collecting social security. The CPA Journal (July): 48-51.
Davidoff, H. 2014. Social security benefit strategies for baby boomers. The CPA Journal (July): 64-65.
Fritzsch, R. B. and N. R. VanZante. 2011. Don't let Social Security torpedo the Roth IRA conversion decision. The CPA Journal (April): 56-57.
Garnett, K. 2006. Social security: What's the magic age? Journal of Accountancy (July): 28-32.
Gunnarson, A. B. 1935. Social security legislation and business costs. N.A.C.A. Bulletin (December 15): 369-384.
Gunnarson, A. B. 1935. The Social Security Act and its problems for management. N.A.C.A. Bulletin (September 1): 1-15. (Volume 17, issue 1).
Hayes, M. 2005. Promises to keep. Journal of Accountancy (July): 41-44. (How to modify social security).
Horan, T. and P. Horan. 2016. Changes to Social Security have tax implications for married couples. The CPA Journal (April): 18.
Journal of Accountancy. 2019. OASDI wage base increases. Journal of Accountancy (February): 55. (Social Security Administration's maximum amount subject of old age, survivors, and disability insurance is $132,900 for 2019. The rate is 6.2% or 12.4% for self-employed individuals).
Kess, S. 2019. Social Security benefits after marriage, death, or divorce. The CPA Journal (September): 68-69.
Kess, S. and E. Mendlowitz. 2016. Treating Social Security as an asset class. The CPA Journal (February): 60-62.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.
Lyon, E. 2018. PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Journal of Accountancy (August): 64-66.
Martin, J. R. Not dated. Inflation History: CPI 1920-2021 and CPI-W Social Security COLAs 1975-2022. MAAW.
Mazzola, D. G. 2015. Delaying spousal Social Security benefits. The CPA Journal (September): 13.
Miller, A V. 1935. Pay-roll information required by social security laws. N.A.C.A. Bulletin (December 15): 384-391.
Miller, R. J., R. A. Lavenberg and I. A. MacKay. 2014. ERISA: 40 years later. Journal of Accountancy (September): 86-90. (The 1974 Employee Retirement Income Security Act established a three-legged stool of pensions, savings, and Social Security. The challenge for retirees is the breakdown of the three-legged stool).
Nevius, A. M. 2016. Social Security changes affect retirement planning. Journal of Accountancy (March): 70.
Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See chapters 5-8, 9-11, 15-16, and 17-18. (Summary).
Outslay, E. and J. E. Wheeler. 1982. Separating the annuity and income transfer elements of Social Security. The Accounting Review (October): 716-733.
Pozen, R. C. 2002. Arm yourself for the coming battle over social security. Harvard Business Review (November): 52-62.
Rubenking, J. 2004. IDentity theft: What, me worry? PC Magazine (March 2): 75-77. (Summary).
Sarenski, T. J. 2012. The Advisor's Guide to Social Security: Unlocking the Mystery of Retirement Planning. AICPA.
Sullivan, J. 2013. How to help clients make the right social security election. CPAs need to start by focusing on four key aspects of the decision. Journal of Accountancy (December): 52-55.
The CPA Journal. 2020. 'Financing Social Security' through the years. The CPA Journal (March): 18.
Thomas, F. C. 2009. Social security for two. Journal of Accountancy (January): 30-34.
Thompson, T. and M. J. Teich. 2013. Tapping into social security: A framework for timing benefits. The CPA Journal (February): 52-55.
Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. See chatpers 5-6, 12-13, and 14-15. (Summary)
VanZante, N. R. and R. B. Fritzsch. 2008. Social security planning: Emphasis on married couples. The CPA Journal (September): 48-51.
VanZante, N. R. and R. B. Fritzsch. 2012. Senior citizens and the 'marriage tax' on Social Security benefits. The CPA Journal (February): 54-56.
Weitsen, P. A. 2016. Changes to Social Security optimization strategies. The CPA Journal (February): 61.