The following is a list of articles (and the date of the issue in which the article appeared) from our Community Property Advisor (CPA) newsletter. To receive back issues of our newsletters, just call our office and request them by issue date, or feel free to email us.
| ASSET
& LIABILITY MANAGEMENT |
| Do Your Homework Before Calling the Bank |
Winter 2006 |
| How Associations Should Invest Their Funds: Responsible Asset Management, A Fiduciary Responsibility |
Winter 2004 |
| Should You Still Consider Refinancing Your Home? |
Summer 2003 |
| When Should an Association Consider a Bank Loan for Project-Specific Financing? |
Summer 2002 |
| What To Do With Your Association's Interest Income |
Fall 2001 |
| West Coast Associations Pan Out As Good Risks |
Summer 1996 |
| Your Association's Investment Policy and Portfolio |
Summer/Fall 1995 |
| Buying Or Selling A Condo? |
Spring 1995 |
| Back to top |
| AUDIT
MATTERS |
| New Risk Assessment Standards and Their Impact on the Audit |
Summer 2007 |
| What Associations Should Know About Audit Representation Letters |
Summer 2004 |
| Interfund Balances: What, Why and How? |
Spring 2002 |
| Audit Adjustments |
Summer 2001 |
| Why Accountants Read Association Meeting Minutes |
Summer 1998 |
| Increase Your Audit's Yield |
Winter 1994 |
| 20 Questions: Keys To Reviewing An Association's |
Spring 1993 |
| Implementation of the CIRA Guide |
Spring 1992 |
| CIRA Guide |
Winter 1991 |
| The CIRA Guide |
Fall 1991 |
| The Representation Letter |
Spring 1991 |
| Back to top |
| BUDGETING |
| High Rise Budget Concerns-Are They Yours? |
Spring 2006 |
Why Your Auditors Should be Asking More Questions
(or SAS #99 on Fraud Implemented by CPA's) |
Spring 2004 |
| Is Snow Blowing Your Budget? |
Spring 2003 |
For Many Associations
It's Budget Time |
Fall 2002 |
| Budgeting In a New Economy |
Fall 2001 |
| Did This Winter's Snow Blast Its Budget? |
Spring 2001 |
| Why Associations Budget Depreciation Expense |
Summer 2000 |
| So, It Didn't Snow A Lot This Past Winter |
Spring 1997 |
| Is The Snow Budget Blown? |
Winter 1996 |
| Piecing together Your Association Budget |
Fall 1994 |
| The Winter of Discontent |
Spring 1994 |
| Tips For Preparing An Association Budget |
Fall 1992 |
| Ten Prescriptions For A Financially Healthy Community |
Summer 1991 |
| Back to top |
| CAI |
| National Accountants Committee |
Spring 1999 |
| The 10 Most Important Benefits of UCIOA |
Summer 1998 |
| I Gained (and Left) Some Thoughts In San Francisco |
Summer 1994 |
| East Meets West; What the Japanese are Learning from The Americans |
Summer 1992 |
| Back to top |
| FINANCIAL
SURVEY |
| Association Financial Survey - Summary Highlights |
Spring 2007 |
| W&G Presents 2006 Financial Survey Results |
Fall 2006 |
| W&G Presents 2003 Association Financial Survey Results |
Fall 2003 |
| Update of Financial Survey |
Fall 1999 |
| W&G Announces Update of Financial Survey |
Summer 1999 |
| Some Thoughts On Our Financial Survey |
Winter 1997 |
| The Survey Says |
Fall 1996 |
| What To Keep In Mind While Reviewing Survey Results |
Fall 1996 |
| Back to top |
| LEGAL
MATTERS |
| Best Practices for Collecting Delinquent Receivables |
Winter 2008 |
| Micheve v. Wyhdham Place - The Final Chapter |
Fall 2007 |
| Making Tenants Part of Your Community |
Summer 2006 |
| NJ Annual Reports - Electronic Filing Requirements |
Summer 2006 |
| Twin Rivers Explained |
Spring 2006 |
| The Mischievous "Micheve" Case-Are Capital Contributions Collectible? |
Winter 2006 |
| The Queenston Common Case: The Court Upholds Actions of a Diligent Board |
Winter 2003 |
| Clarification of Multiple Dwelling Inspection Exemption |
Winter 2001 |
| Legal Update: New Law Ends 5-Year Multiple Dwelling Inspections |
Fall 2000 |
| Update of Financial Survey |
Fall 1999 |
| Legal Update: Why NJ Fair Housing Act Has Associations Upset |
Summer 1999 |
| Legal Update: A Look at Ocean Club Condominium Association, Inc. vs. Gardner |
Spring 1999 |
| Legal Update: UCIOA Seeks to Resolve Business |
Winter 1999 |
Judgment & Prudent Investor Act Controversy
CIRAs To Report Payments To Law Firms |
Winter 1999 |
| Legal Update: New Guidelines Given for the Municipal Services Act |
Fall 1998 |
| Legal Update: Capital News |
Summer 1998 |
| Legal Update: Prudent Investor Act Response |
Spring 1998 |
| Legal Update: Task Force Presents |
Winter 1998 |
| Recommendations for CIRAs To State Government |
Winter 1998 |
| A Dissenting View of the Prudent Investor Act |
Winter 1998 |
| Prudent Investor Act - New Law in Effect for Fiduciaries |
Fall 1997 |
| Legal Opinions on the Prudent Investor Act |
Fall 1997 |
| Nation's First Community Association Political Action Committee Formed |
Fall 1997 |
| Super Lien Bill Grants Relief To Condo Associations? |
Spring 1996 |
| Governor Whitman Signs Condo Fine/Late Fee Bill |
Fall 1996 |
| Great Gorge Decision |
Winter 1996 |
| From The Capitol: Bill to Enable Associations to Use Fines and New FRTP Rules in Place |
Winter 1995 |
| Super Lien Bill Sails Through NJ Assembly |
Fall 1994 |
| Will The Fall Vote On A 1282 Cool Off? Community Associations Now Being burned by Uncollected Assessments |
Summer 1994 |
Bill No. 1363 Leans On Existing Law To Give Associations More Lien Relief
|
Winter 1994 |
| Personal Bankruptcies & Community Associations |
Fall 1993 |
| Filing of Annual Reports With The New Jersey Secretary of State |
Fall 1993 |
| S217 is Law |
Summer 1993 |
| $10 Million Awarded in Settlement |
Winter 1993 |
| On The Governor's Desk: The Municipal Services Act |
Winter 1993 |
| Municipal Services Act Update: Double Taxation |
Fall 1992 |
| Attorneys Respond to FRT Law (Part 2) |
Spring 1992 |
| Attorneys Respond to FRT Plywood Law |
Winter 1991 |
| FRT Plywood Bill |
Fall 1991 |
| Condo Sunshine Law Passed |
Summer 1991 |
| Implications Are Unclear For Court Decision on Kelly/Paterniti Condo Services Act |
Spring 1991 |
| Back to top |
| OTHER FINANCIAL MATTERS |
Your John Hancock Please?
What Documents Are Board Members Asked to Sign as Part
of the Association’s Relationship with its CPA? |
Winter 2007 |
| 15 Financial Issues Associations Should Consider |
Fall 2005 |
| What a Board Should Do About Circumstances Beyond its Control |
Summer 2005 |
| Domestic Production Deduction |
Summer 2005 |
| Why Associations Should Meet with Their Professionals |
Spring 2005 |
| What to Include in Your Association's Minutes |
Spring 2005 |
| Important Annual Report Reminder |
Fall 2004 |
| When to Use Your CPA at General Membership Meetings? |
Summer 2003 |
| Working Capital Contributions: A Primer |
Summer 2003 |
| Cash Versus Accrual Basis Accounting |
Fall 2002 |
| Cash Versus Accrual Basis Accounting |
Summer 2002 |
| How Long Should You Retain Financial Records? |
Winter 2002 |
| I Want a Recount |
Summer 2001 |
| Bridging the Education "Gap" |
Winter 2001 |
| Capital Project Planning For Mature Communities |
Fall 1998 |
| The Role Of The Association Treasurer |
Fall 1994 |
| Focus: Continuing Care Retirement Communities (CCRCs) |
Summer 1993 |
| Differences Between Various CIRAs |
Summer 1992 |
| FRT Plywood Today's Advice |
Spring 1991 |
| Back to top |
| REPLACEMENT FUND |
When Is It Appropriate to Use an Association's Capital
Replacement Fund? |
Spring 2003 |
| Understanding Replacement Funding Options |
Spring 2001 |
| Ten Questions to Ask Your Engineer Other Than |
Spring 2000 |
"How Much Will the Reserve Study Cost?"
Setting The Standard For Reserve Studies |
Spring 1998 |
| Getting Your Engineering Study in Sync With Your Budget |
Summer/Fall 1995 |
| Understanding Replacement Funding Options |
Spring 1994 |
| Understanding Replacement Funding Options (Part 2) |
Summer 1994 |
| Funds: Deferred Maintenance vs. Replacement: What's The Difference |
Winter 1994 |
| Capital Replacement Funds |
Spring 1993 |
| Back to top |
| RISK MANAGEMENT |
| A Discussion of the Merits and Drawbacks of Including the "Immunity Clause" in Association By-Laws |
Winter 2005 |
| Internal Controls Checks & "Balances" |
Fall 2004 |
| Fraud: What We've Seen. What We Recommend. |
Summer 2004 |
Why Your Auditors Should be Asking More Questions
(or SAS #99 on Fraud Implemented by CPA's) |
Spring 2004 |
The Changing Insurance Climate: What Associations
Need to Know |
Winter 2002 |
| Year 2000 Alert |
Winter 1999 |
| Fraud & White Collar Crime |
Summer 1993 |
| Insurance Appraisal – A Good Investment |
Fall 1992 |
| Back to top |
| TAXES |
| IRS Creates New Tax Form for Cooperative Housing Associations |
Winter 2008 |
| Update on New Jersey Withholding Requirement For Contractors |
Spring 2007 |
| Sales Tax on Health / Fitness Facilities - New Guidance |
Spring 2007 |
| Taxing Matters for Your Association |
Winter 2007 |
| The Energy Tax Incentive Act of 2005 |
Fall 2005 |
| Understanding the Unique Tax Aspects of Cooperative Housing Associations |
Fall 2005 |
| Sales Tax Audits of Large Associations |
Spring 2004 |
| Clubs Dos and Don'ts |
Winter 2003 |
| Sales and Use Tax Compliance Reminder |
Winter 2001 |
| When Sales Tax Applies To Home Appliances |
Summer 1999 |
| Taxpayer Victory |
Winter 1999 |
| Tax Simplification for Timeshare Associations |
Winter 1998 |
| Promote the Positive of Assessment Increases |
Summer 1997 |
| Developing A "Sixth Cents" About Sales Tax |
Spring 1997 |
| Co-ops Clear Another Hurdle |
Winter 1997 |
| Get Those Resolutions Ready |
Summer 1996 |
| Should Your Association Voluntarily Pay Higher |
Spring 1996 |
| Taxes Because of TAM 9539001The Trump Card? IRC Section 277 |
Winter 1996 |
| Proposed Co-Op Tax Correction Act Should Be Amended |
Spring 1995 |
| San Diego Area Associations Are Under IRS Examination |
Fall 1993 |
| NJ Sales Tax & Capital Improvements |
Winter 1993 |
| Real Estate Tax appeal Refunds: Proper Tax Treatment By Co-Ops |
Summer 1992 |
| Sales Tax Repeal On Paper Products |
Spring 1992 |
| Taxes: Condo/Hotel Ownership |
Winter 1991 |
| IRS Revenue Ruling 90-36 and Its Impact On Co-Ops |
Summer 1991 |
| Back to top
|
| TRANSITION:
DEVELOPERS AND/OR MANAGEMENT |
| Management Transition Procedures: What Are They and Why Have Them Performed? |
Fall 2000 |
| Top Ten Considerations for the Board When Facing Transition |
Summer 2000 |
| The Accountant's Role in the Transition Process |
Winter 2000 |
| Examining the Record: The Accountant's Role During Transition |
Winter 1995 |
|
