CPA Success
CPA Success
http://www.macpa.org/blog/category/13/legislative---regulatory/files/sb_444_support.doc?i=39&watch=rss
en-US
2016
blog@macpa.org (CPA Success)
Mon, 07 Mar 2016 05:01:44 GMT
Mon, 07 Mar 2016 05:01:44 GMT
BryceWebGroup.Blast
10
Are you in violation of a tax patent?
<p><a href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e2014e8666ab55970d-popup"
onclick="window.open( this.href, &#39;_blank&#39;,
&#39;width=640,height=480,scrollbars=no,resizable=no,toolbar=no,directories=no,location=no,menu
bar=no,status=no,left=0,top=0&#39; ); return false" style="float: right;"><img alt="Tax Patent"
class="asset asset-image at-xid-6a00d834520c5769e2014e8666ab55970d"
src="http://www.macpa.org/blog/resources/assets/1290847335.jpg" style="margin: 0px 0px 5px 5px;"
title="Tax Patent" /></a> We (the <a href="http://www.aicpa.org" target="_blank">AICPA</a>
&amp; <a href="http://www.macpa.org" target="_blank">MACPA</a>) are trying to make sure you
aren&#39;t.</p> <p>Did you know that a simple excel spreadsheet to calculate a conversion to a Roth
IRA, which almost every CPA would create after reading the tax code, is patented?</p> <p>Well it is
and you could be sued to &quot;cease &amp; desist&quot; &#0160;if you were found to have a
similar spreadsheet.</p> <p>I found a link to it from <a href="http://thefinancebuff.com/patent-onroth-ira-conversion.html" target="_blank">The Finance Buff on Tax Patents</a>, where he
said,<em>&#0160;&quot;I looked it up and lo and behold it’s there. <a
href="http://patft.uspto.gov/netacgi/nphParser?Sect1=PTO1&amp;Sect2=HITOFF&amp;amp;d=PALL&amp;p=1&amp;u=%2Fnetahtml%2F
PTO%2Fsrchnum.htm&amp;r=1&amp;f=G&amp;l=50&amp;s1=6,058,376.PN.&amp;OS=PN/6,058,
376&amp;RS=PN/6,058,376" target="_blank">U.S. Patent 6,058,376</a> “Process for evaluating the
financial consequences of converting a standard form I.R.A. to the Roth form I.R.A.”</em></p>
<p>Here’s a quote from the summary of the patent:</p> <blockquote> <p>“Disclosed is a computerimplemented process for evaluating the financial consequences of converting a standard format IRA to
a new Roth form IRA. The process includes computing and disclosing the substantial federal income
tax consequences involved in converting the standard form IRA to the Roth
form.”&quot;&#0160;</p> </blockquote> <p>and there is plenty more of these to watch out for - <a
href="http://patft.uspto.gov/netacgi/nphParser?Sect1=PTO2&amp;Sect2=HITOFF&amp;u=/netahtml/PTO/searchadv.htm&amp;r=0&amp;p=1&amp;f=S&amp;l=50&amp;Query=ccl/705/36T&amp;d=PTXT"
target="_blank">see the USPO list here</a>.</p> <p>That is why I am pleased to report some
progress on our (AICPA &amp; MACPA) advocacy efforts to make these tax patents similar to
medical patents, unenforceable due to the public interest.</p> <p>Imagine if no other CPAs could
create spreadsheets to support conversions to Roth IRAs? or the numerousother basic calculations
needed to address the issues of the US Tax Code?</p> <p>Read the latest legislative recap we just
received from AICPA&#39;s Vice President of State Society Affairs, Cynthia Lund&#0160;(and our
Capitol Hill watchdog):</p> <p><em>&quot;The Senate Judiciary Committee did not receive any
amendments to strike the tax strategy patent language from <a
href="http://www.govtrack.us/congress/bill.xpd?bill=s112-23" target="_blank">S. 23, the larger
Patent Reform Act of 2011</a>, and we received word from several Senate offices that they had heard
from CPAs in their state.&quot;</em></p> <p>Our grassroots efforts were reflected in <a
href="http://grassley.senate.gov/" target="_blank">Senator Grassley&#39;s</a> <a
href="http://grassley.senate.gov/news/Article.cfm?customel_dataPageID_1502=30946"
target="_blank">comments</a> as ranking member of the Senate Judiciary Committee about the need
to exempt tax strategy patents (TSP)</p> <p>Here is the <a
href="http://www.aicpa.org/InterestAreas/Tax/Resources/TaxPatents/DownloadableDocuments/legisla
tion%20patents%20page%20documents/AICPA_Letter_to_House_Chairman_Smith_2.10.11.pdf"
target="_blank">AICPA&#39;s letter to the Committee</a> and ours <span class="asset asset-generic
at-xid-6a00d834520c5769e2014e86707986970d"><a href="http://cpasuccess.typepad.com/files/sencardin---patent-reform-act-s-23-1.docx">Download Sen Cardin - Patent Reform Act S
23</a></span>&#0160;which was joined by 13 other State CPA Societies reflecting the voices and
concerns of our members. AICPA CEO, Barry Melancon has said many times, that the collaboration
and cooperation between the AICPA and the State CPA Societies is one of the best, if not the best,
&#0160;among other professions and national associations. <a
href="http://www.cpalegislativeinsider.com/2009/06/mobility-momentum-44-counting.html"
target="_blank">Mobility</a>&#0160;is a great example&#0160;of that, as is working together on the
federal agenda.</p> <p>The power of WE!</p> <p>While we still have a long way to go, this is
critical first step.</p> <p>More resources:</p> <p>See our<a
href="http://www.cpasuccess.com/2011/02/the-experience-curve-just-cant-keep-up-anymore.html"
target="_blank"> post about the collaboration curve</a>)</p> <p><a
href="http://www.cpasuccess.com/2010/07/top-ten-reasons-to-support-your-state-cpaassociation.html" target="_blank">Ten reasons to support your state CPA association</a></p>
<p>Private Wealth magazine article, <a href="http://www.fa-mag.com/pw-mag/pw-news/5752supreme-court-fans-flames-on-tax-patents.html" target="_blank">Supreme Court fans flames on tax
patents</a></p> <p>BusinessWeek article, <a
href="http://www.businessweek.com/innovate/content/jul2006/id20060726_214792.htm?chan=search"
target="_blank">Sorry That Tax Plan is Patented</a></p><!-- Imported Assets -->
http://www.macpa.org/blog/1428/are-you-in-violation-of-a-tax-patent
tom@macpa.org(Tom Hood)
Wed, 02 Mar 2011 14:08:24 GMT
http://www.macpa.org/blog/1428/are-you-in-violation-of-a-tax-patent
It's back and it is not pretty! Combined reporting has plenty of flaws
<p><a href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e20147e2cd1050970b-pi"
style="float: right;"><img alt="Overload" class="asset asset-image at-xid6a00d834520c5769e20147e2cd1050970b"
src="http://www.macpa.org/blog/resources/assets/1421919866.jpg" style="margin: 0px 0px 5px 5px;"
title="Overload" /></a> It&#39;s not that we are against Combined Reporting as a tax policy, it&#39;s
that we are opposed to the way this bill is written and the effects on taxpayers and tax preparers who
will have to comply with it. The bill also does not allow enough time for awareness and education for
taxpayers to have enough time to learn how to comply with it.</p> <p>That is the essence of our
testimony in opposition to <a href="http://mlis.state.md.us/2011rs/billfile/sb0305.htm"
target="_blank">SB 305 Corporate Income Tax - Combined Reporting</a>&#0160;we submitted to
the <a href="http://www.msa.md.gov/msa/mdmanual/05sen/html/com/01bud.html"
target="_blank">Senate Budget &amp; Tax Committee </a></p> <p><span class="asset asset-generic
at-xid-6a00d834520c5769e2014e864b2781970d"><a href="http://cpasuccess.typepad.com/files/sb305-testimony---oppose-combined-reporting.doc">Download SB 305 Testimony - Oppose Combined
Reporting</a></span></p> <p><span class="asset asset-generic at-xid6a00d834520c5769e2014e864b2781970d">The <a
href="http://mlis.state.md.us/2011rs/billfile/hb0731.htm" target="_blank">House Bill HB 731</a>
will be heard in the <a href="http://www.msa.md.gov/msa/mdmanual/06hse/html/com/07ways.html"
target="_blank">House Ways &amp; Means Committee</a> on March 10, 2011</span></p>
<p><span class="asset asset-generic at-xid-6a00d834520c5769e2014e864b2781970d">We have been
monitoring this legislation since it was first proposed in the 2007 special session of the General
Assembly. </span></p> <p><span class="asset asset-generic at-xid6a00d834520c5769e2014e864b2781970d">We testified last fall before the Maryland Business Tax
Reform Commission - see our blog post <a
href="http://www.cpalegislativeinsider.com/2010/11/macpa-to-testify-at-maryland-business-tax-
reform-commission-hearing.html" target="_blank">here </a>and an article by Scott Dance at the BBJ
titled, <a href="http://www.bizjournals.com/baltimore/news/2010/11/16/maryland-panel-rejectscombined.html" target="_blank">Maryland Panel Rejects the idea of Combined Reporting</a>.
Despite the results of that hearing, SB 305/HB731 were introduced recommending Maryland move
forward with this legislation.</span></p> <p><span class="asset asset-generic at-xid6a00d834520c5769e2014e864b2781970d">We recognize the need for state revenues and we
understand that this bill will have winners and losers among the many corporations in Maryland.
Therefore, we are not opposed to the tax policy but rather the compliance burden and additional
complexity in this hard to understand legislation. We also believe that there needs to be a longer
implementation timeline to allow education, training, and potential accounting systems adjustments
that are necessary to comply with the requirements of the law.</span></p> <p><span class="asset
asset-generic at-xid-6a00d834520c5769e2014e864b2781970d">Here is the <a
href="http://www.chamberactionnetwork.com/blog/view/chamber-opposes-combined-reporting1/"
target="_blank">latest from the Maryland Chamber of Commerce</a> who is opposed to this
legislation.</span></p> <p>Background from our State Tax Committee Chair, Bev Richard explaining
<a href="http://www.macpa.org/Content/24279.aspx" target="_blank">combined
reporting</a>&#0160;from the 2007 session.</p><!-- Imported Assets -->
http://www.macpa.org/blog/1429/its-back-and-it-is-not-pretty-combined-reporting-has-plenty-of-flaws
tom@macpa.org(Tom Hood)
Fri, 25 Feb 2011 01:11:27 GMT
http://www.macpa.org/blog/1429/its-back-and-it-is-not-pretty-combined-reporting-has-plenty-of-flaws
First step for CPA Exam Requirements (again)
<p><a href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e20147e2a741a2970b-popup"
onclick="window.open( this.href, &#39;_blank&#39;,
&#39;width=640,height=480,scrollbars=no,resizable=no,toolbar=no,directories=no,location=no,menu
bar=no,status=no,left=0,top=0&#39; ); return false" style="float: right;"><img alt="DSC03855"
class="asset asset-image at-xid-6a00d834520c5769e20147e2a741a2970b"
src="http://www.macpa.org/blog/resources/assets/606408201.jpg" style="margin: 0px 0px 5px 5px;"
title="DSC03855" /></a></p> <p>We showed up at 12:30pm for the&#0160;oneo&#39;clock
hearing. Our Bill was among ten others to be heard. It was&#0160;a busy&#0160;day as Architects,
Home Improvement Contractors,&#0160;Real Estate agents, and other licensed groups had bills in this
committee.</p> <p>Our panel was called up about 3:30 pm and made the case for our support of the
changes to CPA Exam requirements that wouold allow students to sit at 120 hours and get licensed at
150 hours. Fortunately, there was no opposition and no questions.</p> <p>Yesterday we testified in
support of <a href="http://mlis.state.md.us/2011rs/billfile/sb0287.htm" target="_blank">SB 287 - State
Board of Public Accountancy - Educational Requirements for Examination and Licensure</a>
.&#0160;Our panel (pictured at right) included,&#0160;&#0160;myself, Dr. Victoria Doby of <a
href="http://www.stevenson.edu/" target="_blank">Stevenson University</a>, Ray Speciale of <a
href="http://www.msmary.edu/" target="_blank">Mount Saint Mary&#39;s University</a>, and
Dennis Gring, Executive Director of the <a href="http://www.dllr.state.md.us/license/cpa/"
target="_blank">State Board of Public Accountancy</a>.</p> <p>This Bill was introduced by the
DLLR on behalf of the State Board and with our support. Dr. Doby is the vice-chair of our members in
Education Committee and Ray Speciale is the educator representative on the State Board of Public
Accountancy.</p> <p>We are standing outside the <a
href="http://www.msa.md.gov/msa/mdmanual/05sen/html/com/02eco.html" target="_blank">Senate
Education, Health and Environmental Affairs Committee</a> in the Miller Senate Office Building in
Annapolis.</p> <p>This Bill will have to come out of the committee and onto the Senate floor and
then make its way over to the House through the <a
href="http://www.msa.md.gov/msa/mdmanual/06hse/html/com/03eco.html"
target="_blank">Economic M</a><a
href="http://www.msa.md.gov/msa/mdmanual/06hse/html/com/03eco.html" target="_blank">atters
Committee</a> and onto the House floor. remember your seventh grade civics class?</p> <p>Last
year we got through the House and this Committee before running out of time the last day of session see our <a href="http://www.cpalegislativeinsider.com/2010/04/clock-runs-out-on-our-bills-as-sine-
die-is-declared-for-2010-general-assembly.html" target="_blank">post about that here</a>.</p>
<p>Thanks to the dedication of our members like Vicki and Ray who take the time to represent our
voices!</p><!-- Imported Assets -->
http://www.macpa.org/blog/1430/first-step-for-cpa-exam-requirements-again
tom@macpa.org(Tom Hood)
Fri, 18 Feb 2011 10:52:34 GMT
http://www.macpa.org/blog/1430/first-step-for-cpa-exam-requirements-again
EBP audits: Learning from our mistakes
<p><a href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e2014e8615028a970d-pi"
style="float: right;"><img alt="Checklist" border="0" class="asset asset-image at-xid6a00d834520c5769e2014e8615028a970d"
src="http://www.macpa.org/blog/resources/assets/1565471848.jpg" style="margin: 0px 0px 5px 5px;"
title="Checklist" /></a> <a
href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e2014e86150163970d-pi" style="float:
right;"></a>Audits of employee benefit plans have been notoriously problematic in recent years.</p>
<p>We wrote about the troublingly <a href="http://www.cpasuccess.com/2008/05/erisa-auditdef.html" target="_blank">high number of Maryland deficiencies</a> back in 2008, and in the years
since state CPA societies have joined regulators and the <a href="http://www.aicpa.org"
target="_blank">AICPA</a> in ramping up efforts to properly train auditors. And that&#39;s
good.</p> <p>Still, a little more knowledge can&#39;t hurt.</p> <p>In that spirit, let&#39;s run
down the most frequent violations of professional standards in employee benefit plan investigations,
courtesy of the <a
href="http://www.aicpa.org/InterestAreas/ProfessionalEthics/Pages/ProfessionalEthics.aspx"
target="_blank">AICPA Professional Ethics Division&#39;s</a> Technical Standards Subcommittee.
This list is current as of Nov. 17, 2010. (Special thanks to the <a href="http://www.macpa.org"
target="_blank">MACPA&#39;s</a> Mary Beth Halpern for passing this list along.)</p>
<p><strong>General audit deficiencies</strong></p> <ol> <li>Inadequate documentation of audit
procedures.</li> <li>The auditor did not obtain sufficient competent evidential matter to support the
opinion on the financial statements.</li> <li>The firm over-relied on the SAS 70 report or relied on the
report without having first obtained and read it.</li> <li>The auditor did not develop an audit program
relevant to defined contribution plans / defined benefit plan.</li> <em></em></ol> <p><strong>Errors
in DOL required schedules&#0160;</strong></p> <ol> <li>Schedule of Assets Held for Investment
Purposes did not properly identify persons know to be a party-in-interest to the plan in Column (a) as
required by the Department of Labor&#39;s Rules and Regulations for Reporting and Disclosure under
ERISA.</li> <li>A Schedule of Assets Held for Investment Purposes was not attached to the financial
statements.</li> <li>The Schedule of Assets Held for Investment Purposes at End of Year improperly
excluded participant loans.</li> <strong></strong></ol> <p><strong>Errors in the auditor&#39;s
report&#0160;</strong></p> <ol> <li>The auditor did not properly dual date the reissued report.</li>
<li>The auditor&#39;s report did not identify the supplemental schedules included with the basic
financial statements and required by the Department of Labor.</li> <em></em></ol>
<p><strong>Disclosure errors and omissions&#0160;</strong></p> <ol> <li>Failure to disclose
investments that represent 5 percent or more of total net assets.</li> <li>Failure to disclose the amount
of forfeited non-vested accounts.</li> <li>Failure to disclose the method and significant assumptions
used to determine the fair value of investments (or contracts) nor indicate on the presentation of
investments how the fair value has been determined.</li> <li>Failure to disclose party in interest
transactions.</li> <li>Failure to disclose the net change in fair value of each significant type of
investment.</li> <li>Failure to disclose the&#0160; plan&#39;s federal tax status.</li> <li>The
financial statement disclosures addressing information certified by the trustee incorrectly included noninvestment information, which should have been subjected to audit procedures or improperly excluded
information that was certified.</li> <li>The financial statements did not disclose a reconciliation
between the assets reported in the audited financial statements and the assets reported in the Form
5500.</li> <li>The net appreciation / depreciation of investments was not stated separately from
interest and dividends.</li> <li>Failure to disclose whether the employer absorbs significant costs of
the plan.</li> <li>Failure to disclose the vesting provisions.</li> <li>Failure to disclosed items related
to benefit-responsive investment contracts such as the average yield, the crediting interest rate, the
amount of valuation reserves recorded to adjust contract amounts, the fair values, and a general
description of the basis and frequency of determining crediting interest rate resets and any minimum
crediting interest rate under the terms of the contract and any limitation on related liquidity
guarantees.</li> <li>Health and welfare: The benefit obligations exceeded the net assets of the plan but
the footnotes did not disclose the method of funding this deficit.</li> </ol> <p><strong>Learn more at
the 2011 Employee Benefit Plan Audit Conference</strong><br />Learn how to improve audit
effectiveness and quality in employee benefit audits under the U.S. Department of Labor at the
MACPA&#39;s second annual Employee Benefit Plan Audit Conference, scheduled for May 10 in
Columbia. <a href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11121012"
target="_blank">Get details and register here.</a></p> <p><strong>And don&#39;t miss these related
learning opportunities:</strong></p> <ul> <li>Audits of 401(k) Plans: <a
href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11111129A"
target="_blank">May 16, Cumberland</a> | <a
href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11111131A"
target="_blank">May 19, Salisbury</a> | <a
href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11111132A"
target="_blank">May 20, Towson</a></li> <li>Employee Benefit Plans: Audit and Accounting
Essentials: <a
href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11111133A"
target="_blank">May 24, Wye Mills</a> | <a
href="http://www.macpa.org/Public/Catalog/CourseDetails.aspx?courseID=11111134A"
target="_blank">May 25, Columbia</a></li> </ul><!-- Imported Assets -->
http://www.macpa.org/blog/1848/ebp-audits-learning-from-our-mistakes
bill@macpa.org(Bill Sheridan)
Wed, 16 Feb 2011 13:00:00 GMT
http://www.macpa.org/blog/1848/ebp-audits-learning-from-our-mistakes
Good day in Annapolis
<p><a href="http://cpasuccess.typepad.com/.a/6a00d834520c5769e2014e861887e8970d-pi"
style="float: right;"><img alt="DSC03813" class="asset asset-image at-xid6a00d834520c5769e2014e861887e8970d" src="http://www.macpa.org/blog/resources/assets/1725541785.jpg" style="margin: 0px 0px 5px 5px;" title="DSC03813" /></a></p> <p>It&#39;s a
good day when you testify and have no opposition and no questions on your legislation.</p> <p>That
was the case today as <a href="http://www.macpa.org"
target="_blank">MACPA</a>&#0160;members Mike Manspeaker (<a href="http://www.sek.com/"
target="_blank">SEK</a>)&#0160;and Fran Korwek (pictured here outside the <a
href="http://www.msa.md.gov/msa/mdmanual/06hse/html/com/03eco.html" target="_blank">House
Economic Matters Committee</a>)&#0160;testified&#0160;in support of&#0160;<a
href="http://mlis.state.md.us/2011rs/billfile/hb0328.htm" target="_blank">HB 328 - Accountants Regulation - Preparation of a Compilation of Financial Statements</a>&#0160;(aka &quot;Safe
Harbor&quot; legislation).</p> <p>Fran was there also representing the Maryland Society of
Accountants who were in support of this bill along with the <a
href="http://www.dllr.state.md.us/license/" target="_blank">DLLR</a>. The bill was introduced by
our sponsor, <a href="http://www.msa.md.gov/msa/mdmanual/06hse/html/msa13991.html"
target="_blank">Delegate Brian Feldman</a>&#0160;(D - Montgomery County - Dist 15) and had no
opposition signed up&#0160;or questions from the committee.</p> <p>This legislation will go to vote
soon from the Committee and then onto the House floor.&#0160;It has been&#0160;cross-filed in the
Senate (<a href="http://mlis.state.md.us/2011rs/billfile/sb0370.htm" target="_blank">SB 370
sponsored by Senator Conway</a>) and&#0160;is set for a hearing next week on February 24,
2011.</p> <p>Next up is &#0160;<a href="http://mlis.state.md.us/2011rs/billfile/sb0287.htm"
target="_blank">SB 287 - State Board of Public Accountancy - Educational Requirements for the CPA
exam (120/150</a>) which we support and is scheduled for a hearing in the Senate EHEA Committee
this Thursday.</p> <p>Third is <a href="http://www.macpa.org/blog/1431/Commercial Law - Debt
Settlement Services" target="_blank">SB 741 Commercial Law - Debt Settlement
Services</a>&#0160;has been filed and exempts CPAs from the legislation (we are changing our
position from&#0160;OPPOSE to&#0160;NEUTRAL) will be heard on March 1, 2011 in the <a
href="http://www.msa.md.gov/msa/mdmanual/05sen/html/com/04fin.html" target="_blank">Senate
Finance Committee</a>. This will save all Maryland CPAs who perform tax services $500 per year as
they will not have to comply with this new law.</p> <p>Both the&#0160;<strong>Sales Tax on
Accounting</strong> &amp; the <strong>Comparative Fault legislation</strong> that we oppose have
not been introduced yet. That is our top five for 2011.</p> <p>Overall we are on track for a successful
session.</p> <p>Other bills we are tracking:</p> <p><a
href="http://mlis.state.md.us/2011rs/billfile/HB0731.htm" target="_blank">HB 731
Combined&#0160;Reporting</a> - We&#0160;are neutral&#0160;and recommend a longer
implementation time&#0160;to educate taxpayers and tax preparers on this complex legislation.</p>
<p><a href="http://mlis.state.md.us/2011rs/billfile/sb0031.htm" target="_blank">SB 31 - Maryland
Interest Rate on Tax Deficiencies &amp; Refunds</a>&#0160;- Our State Tax Committee submitted a
letter of support.</p> <p><a href="http://mlis.state.md.us/2011rs/billfile/sb0209.htm"
target="_blank">SB 209 - Corporations and Associations - Low-Profit Limited Liability
Companies</a>&#0160;- Our Not-for-Profit Committee is evaluating this bill.</p> <p>Here is a <a
href="http://www.mdchamber.org/legislative/bills/index.asp" target="_blank">good resource for other
business legislation from the Maryland Chamber</a>.</p> <p>Here is a brief video update of our <a
href="http://www.cpasuccess.com/2011/01/maryland-cpas-save-the-world-again.html"
target="_blank">legislative agenda from CPA Day</a>&#0160;as of week 5 of the 2011 session.</p>
<p><iframe frameborder="0" height="279" src="http://www.youtube.com/embed/IYV1U9zDFA8"
title="YouTube video player" width="460"></iframe></p><!-- Imported Assets -->
http://www.macpa.org/blog/1431/good-day-in-annapolis
tom@macpa.org(Tom Hood)
Tue, 15 Feb 2011 22:11:12 GMT
http://www.macpa.org/blog/1431/good-day-in-annapolis