NEW YORK STATE SOCIETY OF ENROLLED AGENTS May 31, 2014 ... · 5/31/2014 · Phyllis Jo Kubey, EA, CFP, ATA, ATP Brooklyn-Queens Chapter Report Central Chapter Report ... offering

NEW YORK STATE SOCIETY OF ENROLLED AGENTS BOARD OF DIRECTORS MEETING

May 31, 2014 Courtyard Marriott, LaGuardia Airport

New York, NY Board of Directors Present: Don Rosenberg, EA, President; Ann Kummer, EA CPA, 1st Vice President; Ken Kohlhof, EA, 2nd Vice President; Judy Strauss, EA Immediate Past President; Kim Manrow, EA, Treasurer; Michael Lawrence, EA, Secretary; Vicki Hermann, EA, Director at Large; Henry Grabkowitz, EA, Director at Large; Phyllis Kubey, EA, Director at Large; Eve Lansing, EA, Director-Capitol; John Roland, EA, Director-Central; Jeff Gentner, EA, Executive Director; Gino Comparetto, EA Director at Large; Thomas Bridgman, EA, Director Mid Hudson; H Rodger Alwais, EA Director Suffolk Absent: John Slattery, EA, Director-Lower Hudson; Juda Kallus, EA, Director-Metro, Koreen Jervis, EA, Director at Large; Patrick O'Hara, EA, Director at Large; Cecil Buxo, EA, Director at Large; Mary DeSain , EA, Director Western; Guests: Sandra Martin, EA; Robert Wright, EA Call to Order: The Board Meeting of the New York Society of Enrolled Agents was called to order at 9:34AM by President Don Rosenberg, EA Quorum: Fifteen of Twenty One Board Members Present Officer's Remarks: President Don Rosenberg, EA, Advocacy, commented upon Chapter Representatives not attending the Board meetings; 1st Vice President Ann Kummer, EA, CPA, member retention and attracting new members, 2nd Vice President Ken Kohlhof, EA, registering with the NYS tax preparer registry; Jeff Gentner, EA, NAEA PAC, Web site upgrades; Secretary Michael Lawrence, EA, Legislative Day Agenda: Agenda Approved

Special Order of Business: Ann Kummer, EA, CPA discussed her review of our financial records. Discussed improving how we transfer records when there is a change in Treasurer. Michael Lawrence, EA discussed the upcoming Legislative Day and NYSSEA's legislative agenda. Don Rosenberg, EA presented the new Educating America program from NAEA. Motion by Kimberly Manrow, EA that NYSSEA support this program and establish a taskforce to implement the initiative, Second Ann Kummer, EA,CPA. Motion Passed. Motion by Ann Kummer, EA, CPA to appoint Vicki McGinn, EA, CPA to Chair NYSSEA taskforce to implement NAEA Educating America initiative. Second Henry Grabkowitz, EA. Motion Passed. Unfinished Business: Sandra Martin, EA presented the proposed Policy and Procedures. Many revisions were offered and discussed. Sent back to committee. Ann Kummer, EA, CPA reported on the progress of conference education. New Business: Phyllis Kubey, EA reported on Google Group problems. Motion by Henry Grabkowitz, EA that Google Group be limited to NAEA members in good standing and nonmembers currently studying for the SEE for a period of 1 year. Second Judy Strauss, EA. Motion Passed. Motion by Judy Strauss, EA that tuition for the Schuldiner/Smollan Leadership Academy be eligible for an NYSSEA scholarship. Second by Vicki Hermann, EA. Motion Passed. Frank Cornell, EA has stepped down as Chair of the Finance committee because of health. Henry Grabkowitz, EA was appointed as the new Chair. Eve Lansing, EA and Phyllis Kubey, EA were appointed as members of the Nominating committee. John Sheeley, EA was appointed as the Chair of the committee. Jeff Gentner, EA reported on the updates to our website. Kimberly Manrow, EA reported on next years budget. Motion by Henry Grabkowitz, EA that NYSSEA allow the electronic processing of payroll and direct deposits as appropriate. Second Ken Kohlhof, EA. Motion Passed. Kimberly Manrow, EA discussed the costs and problems associated with credit card processing. Board decided that

credit card payments would be handled through PayPal service via the NYSSEA website. Adjournment: Meeting adjourned at 4:40pm. Respectfully Submitted Michael E Lawrence, EA Secretary Next meeting: Friday, October 24, 2014

NYSSEA Board Packet May 31, 2014

Table of Contents

Meeting Agenda President’s Report First VP Report Secretary – Minutes from the January 11, 2014 Meeting Executive Director’s Report Notes from the NAEA APEX Meetings – May 2014 Director Reports

Henry Grabkowitz, EA

Vicki Hermann, EA

Koreen Jervis, EA

Phyllis Jo Kubey, EA, CFP, ATA, ATP

Brooklyn-Queens Chapter Report Central Chapter Report Metro Chapter Report Mid-Hudson Valley Chapter Report Nassau/Suffolk Chapter Report Western Chapter Report Informal Review of Financial Records and Practices NYS DTF Liaison Committee Report Bylaws Committee Report Governance Committee Report Policy and Procedure Manual Code of Ethics and Rules of Professional Conduct 2014 Conference Education Committee Report NYSSEA Legislative Day Information – June 3, 2014

1 2 4 5 8

10

12 13 14 15

16 22

23 24 25 26

27 32 33 34 35 49 59 61

page

Members Licensed to Represent Taxpayers before the Internal Revenue Service

Contact: Jeffrey R Gentner, EA, Executive Director Email: [email protected]

Phone: 716-616-0104 Web Site: nyssea.org

Donald Rosenberg, EA, President Ann E Kummer, EA, CPA First Vice-President Kenneth Kohlhof, EA, Second Vice-President Kimberly S Manrow, EA, Treasurer Michael E Lawrence, EA, Secretary

NYSSEA Board of Directors Meeting Saturday May 31, 2014 9:30 AM

Courtyard by Marriott, East Elmhurst NY

1. Call To Order Roll Call 2. Officers Remarks

3. Approval of the Agenda

4. Special Order of Business

Review of the Financial Records Legislative Day Educating America

5. Approval of the Consent Agenda

Approval of the minutes January 11, 2014 meeting Committee Reports

6. Unfinished Business Policy and Procedures Conference Education

7. New Business Google Group—Director Kubey Appointment of nominating committee Next year’s budget

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President’s Report NYSSEA Board Meeting – May 31, 2014

Just as I said last time, NYSSEA is moving forward because of the efforts of many of our fine volunteer leaders. I will not spend much time on those accomplishments because they are reported on by them. We are making tremendous strides, offering perhaps our finest conference education program ever and our very first legislative conference day. In my last report I started my remarks similarly but claimed that I have done nothing. This time I am pleased to report that I have been busy. I have worked as a consultant to the task force for our new national program Educating America. We have developed a strong program to bring the SEE program to community colleges throughout the country. We have developed a toolbox for the affiliates to use in presenting this program. I have asked Vicki McGinn to chair our own task force and I am going to work with each chapter to make this happen throughout New York. This will enhance public awareness of the EA credential and bring many more qualified people into our ranks. I have always felt that for us to become a household name we need to have more EAs. There are roughly 6 times as many CPAs with a PTIN then EAs. Is it any wonder they are the credential most often turn to for tax information? In the area of government relations I can also report some developments. On Thursday May 22, 2014 Bob Kerr and I had a conference call with Commissioner Mattox, Deputy Commissioner Ernst and the entire team to discuss the role EAs can play working together with DTF. As much as I would like to take credit for this development I have to give Mike Nelson, NAEA EVP, credit. Mike was not pleased with the commissioner’s remarks in Kingston that lumped EAs into the great mass of tax preparers when he talked about errors but separated out CPAs and attorneys. The commissioner contacted Mike who passed the torch to Bob and that resulted in our call. Deputy Commissioner Richard Ernst is charged with developing standards and regulating tax preparers in NYS. We, primarily because of the work of Judy Strauss EA on the advisory task force, are exempt from that registration. Mr. Ernst and the Commissioner are both concerned that EAs are therefore not on the registry of preparers on the DTF website. Mr. Ernst and I have spoken at length about this and want to find a remedy. In addition, Bob Kerr forwarded to him an agenda for that call. Unfortunately our agenda was not addressed but the Commissioner, not surprisingly, had his own item to discuss. He is looking for all groups to work with the department to put together and promote, through whatever means possible, guidelines for taxpayers to use when selecting a tax preparer. It is his hope that NYSSEA, NYSCPA, the bar and other groups will support the department’s efforts. So, although we did not get our agenda in place we did open up a dialogue and will have a seat at the table. They will no longer just ask the state bar or the CPA society for members of advisory groups. EAs will be represented, as well.

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Page 2 – President’s Report

I have also been serving for the past 2 years on the Leadership Academy Advisory Board and this year I am chairman. I firmly believe, as does Lonnie Gary, President of NAEA, that strong affiliates lead to a strong society. It is the job of the leadership academy to train state leaders. It is my hope that we will send more leaders for training. Michael Lawrence has attended and Jeff Gentner is scheduled for the next session this June. I am asking all of you who want to continue in a leadership role to attend. Of course, I attended NAEA APEX and Board meeting in May. As president that is expected of me. I had the pleasure of watching Vicki McGinn be appointed as director to fill the vacancy on the NAEA Board. But, attendance at APEX or board meetings, although expected, is not fulfilling my obligations as president. I raise this because as the time I am writing (Saturday night May 24) this, I am dismayed that we are missing reports from many directors and some officers for this May NYSSEA Board packet. I am not going to point fingers but want each and every one of you to understand that being a director does not just man showing up and a board meeting to vote. It means taking initiative to be a leader and serve on committees, speak up and if not assigned by the president, then volunteer. Develop your own ideas and see if they can start new initiatives. Michael Lawrence developed the legislative day as his leadership academy project but we don’t have to wait until then to develop programs to improve our society or our benefits for our members. For too long we have had committees of one do the work of this board. We cannot continue on in this way. I have heard people grumble about this or that but not step up. If you are dissatisfied with our conference venue, then call Brenda Quinn and ask to be on her committee. This is not the society of Donald Rosenberg or Judy Strauss or Vicki McGinn. It is our society, your society. We are the leaders. Once again I do want to thank those of you who have written reports and hope that you continue to work hard, remember to take some time to recharge this summer. Donald Rosenberg, EA President NYSSEA May 31, 2014

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Contact:

Jeffrey R Gentner, EA, Executive Director

Email: [email protected]

Phone: 716-616-0104

Web Site: nyssea.org

Donald Rosenberg, EA, President

Ann E Kummer, EA, CPA First Vice-President

Kenneth Kohlhof, EA, Second Vice-President

Kimberly S Manrow, EA, Treasurer

Michael E Lawrence, EA, Secretary

Board Report First Vice President

May 2014 Board Meeting May 19, 2014 Since our last board meeting, I have completed my report of the 2012-2013 Financial Records Review and assisted the 2014 Conference Education Committee with planning this year’s event. Earlier this month, I had the privilege of attending NAEA’s Affiliate President’s Exchange (APEX) in Washington, DC, which included the multiple honors of 1) hearing IRS Commissioner John Koskinen address our small contingent of leaders, 2) listening to OPR Director, Karen Hawkins’ remarks on the decision not to appeal Loving and other OPR actions, and 3) attending the installation of our new NAEA board, headed by Lonnie Gary, EA. The installation was made quite special when Immediate Past President Betsey Buckingham, EA presented Jeff Gentner, EA with the President’s Award. Congratulations! I also attended the NAEA board meeting. One of the topics of the board meeting – and of APEX – was considering how to increase NAEA membership. In the current issue of the EA Journal, Lonnie Gary, EA discusses strengthening affiliates, rolling out the slogan, Strong Affiliates, Strong Association. It is a worthy slogan of an effort we must each make to boost visibility and fortify the value of NAEA membership. This grass-roots strategy to enhance affiliates employs contacting passive members to augment participation and enticing nonmembers to join. Our association, from national to our chapters, should emit warmth, professionalism, and camaraderie, not chilled exclusivity. I hope each chapter can develop ways to welcome new members, as the BQ chapter has so successfully done, and to maintain connections with existing members. I ask each chapter rep to challenge local leadership to implement two practices in the coming months: one to increase participation, and one to persuade nonmembers to join NAEA. While we have a large untapped pool of nonmember EAs in New York State, I also hope to see enthusiastic participation in Educating America, the new NAEA program with our partner, Gleim, to first launch EA exam prep into community colleges and, ultimately, to develop a degree program for future EAs. This is a fantastic initiative and a wonderful opportunity to expose students to our profession. It’s a terrific way to increase our membership, our pool of qualified employee candidates, and promote the credential. We will have more information as the project is formally introduced. Some affiliates have made spectacular progress in this area already and we can expect to benefit from their early struggles and successes. Our government relations endeavors are making headway, with tremendous efforts by Michael Lawrence,

EA, President Rosenberg, EA, and several other individuals. I applaud President Rosenberg’s objective to

increase our visibility to our legislators. We are already seeing successes on which I believe we can build.

It is my desire that we continue to make progress with government relations, strive to present education

worthy of our credential, and execute new attempts to increase NYSSEA membership.

Respectfully submitted,

Ann Kummer, EA CPA

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NEW YORK STATE SOCIETY OF ENROLLED AGENTS BOARD OF DIRECTORS MEETING

JANUARY 11, 2014 Courtyard Marriott, LaGuardia Airport

New York, NY Board of Directors Present: Don Rosenberg, EA, President; Ann Kummer, EA CPA, 1st Vice President; Ken Kohlhof, EA, 2nd Vice President; Judy Strauss, EA Immediate Past President; Kim Manrow, EA, Treasurer; Michael Lawrence, EA, Secretary; Vicki Hermann, EA, Director at Large; Patrick O'Hara, EA, Director at Large; Koreen Jervis, EA, Director at Large; Henry Grabkowitz, EA, Director at Large; Phyllis Kubey, EA, Director at Large; Eve Lansing, EA, Director-Capitol; John Roland, EA, Director-Central; Jeff Gentner, EA, Executive Director ; Cecil Buxo, EA Director at Large;

Gino Comparetto, EA, Director at Large; Mary DeSain, EA, Director Western; Thomas Bridgeman, EA, Director Mid Hudson; H Roger Alwais, EA, Director Suffolk

Absent: John Slattery, EA, Director-Lower Hudson; Juda Kallus,

EA, Director-Metro; Guests: Vicki McGinn Call to Order: The Board Meeting of the New York Society of Enrolled Agents was called to order at 9:30AM by President Don Rosenberg, EA Quorum: Nineteen of Twenty One Board Members Present Officer's Remarks: President Don Rosenberg, EA Advocacy, Recognition,

Education, Community College Program increasing EA members; Secretary Michael Lawrence, EA Leadership Academy, Legislative Day

Agenda: Agenda Approved with the following items removed:

1. Drop Box 2. Speaking for NYSSEA 3. Membership 4. 1st VP report 5. Communication with surrounding States

Committee Reports: Treasurer Report – Kim Manrow EA;

Education Conference Report – Ann Kummer EA CPA; Membership – Patrick O’Hara EA Dropbox – Jeff Gentner EA

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New Business: Judy Strauss EA – Speaking for NYSSEA as the organization should be restricted to President and/or Board.

Motion by Patrick O’Hara EA , Second by Henry

Grabkowitz EA for the Board to authorize the creation and distribution of Gift Certificates to be presented to new members to attend one chapter meeting at no cost. Motion Passed

Motion by Judy Strauss EA to form a committee for CE,

and PTIN uploading, Motion Passed, sent to By Laws Committee and to SOP Committee for Development

Motion by Ken Kohlhof EA Waiver of Conference Fees for

Conference Chairman, Education Chairman, and President Koreen Jervis EA to amend to make payment optional for

those three positions, H Rodger Alwais EA Second, Amendment Failed

Gino Comparetto EA to amend motion to fund the fee by

increasing the conference fee, Amendment Failed no Second

Motion by Kim Manrow EA to amend to strike “distributed

by committee chair” Patrick O’Hara EA Second,

Amendment Passed Motion by Judy Strauss EA to amend motion to remove

President from the original motion, Second by H Rodger Alwais EA, Amendment Failed

Motion as Amended passed Motion by Eve Lansing EA to expend funds for Website

enhancements and updates as proposed by Jeff Gentner, Second Tom Bridgeman EA, Motion Passed

Motion by Ann Kummer EA CPA, Second by Eve Lansing

EA for the Treasurer to withhold payment submitted without proper authorization and documentation, Motion Passed

Motion by Even Lansing EA, Second by H Rodger Alwais

EA to have the Board approve an expense of up to $600 and travel and overnight accommodations for a photographer for the NYSSEA conference banquet, David Feiden, Motion Passed

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Motion by Judy Strauss EA, Second Vicki Hermann for the Board to approve the hiring of Bob McKenzie and Kevin Huston to present at our annual conference. Motion Passed

Board elected Koreen Jervis EA to the Executive

Committee as Director at Large. Good of the Order: Judy Strauss EA, Thank you Chapter Ed. Coordinator for

CE upload, it was timely and well done. Gino Comparetto EA, Exploring new location for

Conference Turning Stone, Albany Marriott, Vernon Downs, Saratoga

Koreen Jervis EA, Chapter B/Q did update with Frank

Degen H Rodger Alwais EA, Chapter N/S update with Frank

Degen Central – Inviting State Reps to Chapter Meeting Western – Producing Webinar for Federal update Vicki McGinn – Add Board packet to “Members Only”

section of NYSSEA Website Meeting Announcement to Jeff Gentner EA needs to be

PDF Adjournment: Meeting adjourned at 3:15 pm. Respectfully Submitted Michael E Lawrence, EA Secretary Next meeting Saturday, May 31, 2014 at 9:30am at Courtyard Marriott, LaGuardia Airport, New York, NY

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Report from the Executive Director

May 31, 2014 NYSSEA Board Meeting

Like everyone else who prepares tax returns, I had a very busy, hectic tax season. Since our last Board

meeting in January 2014, I have been working on various projects.

A couple of enhancements have been added to the NYSSEA web site. There is now a new, improved

interactive map under the link “Find an EA”. This was modeled after the Georgia Society of EAs map, with

some added capabilities. You can now search for NY EAs using a name, address and/or zip code. I believe

that this will benefit both NYSSEA members (especially chapters) and taxpayers who happen to visit our

site. There is also a new MEMBERS ONLY area of the NYSSEA web site that will include content that is

available for NYSSEA members only. Currently, this area includes: NYS Fraud Audit Guidelines, NYS

Corporation Audit Tax Guidelines, Income Tax Audit Guidelines, NYS Audit Manual Docs, Sales Tax Audit

Guidelines and Transaction and Transfer Audit Guidelines.

Both of these NYSSEA web site enhancements were approved by the Board at our January 2014 meeting.

NYSSEA Board Members and Committee Chairs continue to use the NYSSEA Board – Shared Folder in

Dropbox. Dropbox seems to be working for everyone. The NYSSEA Board – Shared Folder continues to

grow and should make it easier for Board members to get files they need. Currently in the NYSSEA Board –

Shared Folder you will find the most current Expense Voucher, Event Report Form and the Motion Form

along with the recently added updated NYSSEA Board Letterhead and a 2013-2014 Board Misc. folder,

which contains the 2013-2014 Board Contact Information roster and the 2013-2014 NYSSEA Board Meeting

Timeline document. There are also folders containing the most current SOPs and Policies, the proposed

Code of Ethics and Rules for Professional Conduct, the proposed Policy and Procedure Manual, current

Bylaws and 2013-2014 Board Packets.

Communication

Since the January 2014 NYSSEA Board Meeting, I have added 6 posts to the NYSSEA Blog and have created

and sent 6 e-blasts, mostly related to the NAEA PAC and NYSSEA Board.

Other Activities

1. Organized the May 31, 2014 NYSSEA Board Meeting, successfully utilizing the new Travel/Hotel Reservation document

2. Gathered and combined all Board and Committee Reports for the May 2014 Board Meeting 3. Participated in the monthly Executive Board telephone meetings 4. Updated the NYSSEA Board Information and calendar with NAEA

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5. Communicated via telephone or email with various Board Members on activities, concerns and/or procedural clarifications

6. Participated in the monthly Affiliate Presidents Exchange (APEX) conference calls 7. Contracted with photographer, David Feiden, to take photos at our NYSSEA Annual Conference

Banquet. A $200.00 deposit was sent to Dave to secure the contract. Total cost will be around $650.00 plus an overnight guest room at the conference site.

NAEA Apex Meetings – May 2014: I again had the opportunity to attend the NAEA Affiliates Presidents Exchange meetings in May 2014. Also in early February, I was elected to the NAEA Affiliate Council – a group of 6 NAEA Affiliate leaders who are elected by Affiliate Presidents. My term runs from May 1, 2014 – April 30, 2016. A complete summary of the most recent APEX meetings in DC (May 2014) is attached to this report and will be included in a member e-blast that I will be sending out in mid-June. My Contact Information: Please begin using my NYSSEA email address for all correspondence. I get way too much SPAM mail in my AOL account and I do not want to miss anything important. My correct email address for all NYSSEA-related correspondence is: [email protected] Also, Don Rosenberg, EA has a NYSSEA address: [email protected] and Ann Kummer CPA, EA is using a NYSSEA email address: [email protected] Patrick O’Hara, EA has also been using a NYSSEA email address as Membership Chair: [email protected]

Leadership Academy (NAEA): I was selected to attend to NAEA Schuldiner/Smollan Leadership Academy in Baltimore, MD, June 6-9, 2014. As part of the academy, each participant must complete a “project”. Through conversations with NYSSEA President, Don Rosenberg, EA, and First Vice-President, Ann Kummer, CPA, EA, it was decided that my project would be to conduct a NYSSEA member needs and/or satisfaction survey. This will be a 6-8 month project and I will be asking a few NYSSEA members for assistance with various parts of the project. To get me started, NAEA will provide some survey versions for me to review. My goal is to have the project completed by February 1, 2015.


Jeffrey R. Gentner, EA Executive Director NYSSEA May 31, 2014

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mailto:[email protected]




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Jeffrey R. Gentner, EA, Executive Director, NYSSEA - May 31, 2014

Notes from the May 2014 Affiliate Presidents Exchange (APEX) Meetings

The most recent APEX meeting was held in Washington, DC, in conjunction with the NAEA Board of Directors Meeting, May 8 – 10, 2014. About 50 affiliate leaders participated. I had the opportunity to attend the APEX Meetings as part of my responsibilities as the NYSSEA Executive Director. Don Rosenberg, EA and Ann Kummer, CPA, EA joined me for these meetings. Also in early February 2014, I was elected to the NAEA Affiliate Council – a group of 6 NAEA Affiliate leaders who are elected by Affiliate Presidents. My term runs from May 1, 2014 – April 30, 2016. The 2014-2015 Affiliate Council members also include: Lee Byrd, EA (KY) (Chair), Linda Ward, EA (CO), Melissa Longmuir, EA (WA), Bill Nemeth, EA (GA) and Mel Brodie, EA (AZ). I have always found these meetings to be the best for networking with other affiliates in a collaborative and non-threatening environment. The meetings are always well-organized and move along at a good pace and they are jam-packed with valuable resources. The sessions began with a “brown bad lunch” and roundtable discussions on various Social Media (Facebook personal vs Facebook business and LinkedIn). Several members shared their experiences with the use of Social Media in their business. It is important to decide “who” your audience will be when setting up these sites. Your pages should be professional, current and accurate. Several examples were offered, including one Facebook business page by John Dundon, EA (CO) (FB page: Tax Advocacy Services, Inc). He recommends that ALL business Facebook accounts should be set up as “private”, so that only the owner of the site can add content. This can easily be done in the “settings” area of Facebook. It is highly recommended that your business page links off your personal page, as “business-only” pages have many limitations. Eli Hernandez, NAEA Database Manager gave an informative presentation on the update NAEA database. It is very important to keep your NAEA “profile” information up-to-date. It has been suggested that ALL NAEA members got to the NAEA web site, log in and “edit profile”. By doing this, you will be able to see how the new database set up works, as well as make necessary changes. NAEA is now using a “location map” as part of their “Find an EA” page, although they are still working out the kinks! Also located in your profile area, you will find areas to register for the NAEA Conference and to renew your membership. If you have any problems, you can contact Eli Hernandez at [email protected] . Eli will be hosting a couple of webinars on the new databases – June 3 and July 8. Look for more information coming from NAEA. A representative from web designers – GetNetSet – gave us an update on their partnership with NAEA. GetNetSet is currently offering affiliates free web design services. Chris Davis showed several examples of states who are putting together web sites with them. In discussions with Chris, he and I agreed that the NYSSEA web site is already beyond what GetNetSet can offer, as we have several customized areas built into our site. GetNetSet sites use Wordpress, which is the same platform we use for the NYSSEA web site. GetNetSet is also interested in helping chapters of the state affiliates build web sites, and the NYSSEA - Nassau/Suffolk chapter has expressed an interest in building a site.

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Jeffrey R. Gentner, EA, Executive Director, NYSSEA - May 31, 2014

During a session with the NAEA Board, an exciting new program – Educating America: Bringing the EA Profession to US Colleges – was presented by Mike Nelson (NAEA-EVP) and Terry Durkin, EA (NAEA – President-Elect). Details of Phase One (NAEA Affiliate Toolkit) were outlined. The primary goal of this initiative is to elevate the recognition of enrolled agents. Other valuable benefits include increased overall membership, increased membership in the younger demographics, and increased non-dues revenue. The program will initially focus on the nearly 1,600 two-year community colleges. The “toolkit” gives Affiliates materials needed to enter colleges with confidence. NAEA is partnering with Gleim Publications for this initiative. More details will be coming shortly. Other sessions included of the APEX meetings included: a visit and talk with IRS Commissioner John Koskinen, Education Development, Member Engagement, Public Relations and a Legislative Update with Bob Kerr (NAEA Senior Director of Government Relations). Connie Paradise (NAEA Director of Membership) spoke about a new NAEA membership campaign – “I Get Members” (details will be coming shortly). In between sessions, we saw and heard presentations from APEX Sponsors: GLEIM, Thomson Reuters and Get.Net.Set. In addition to the APEX meetings, the weekend included a NAEA Reception at the new NAEA offices in DC, the Installation Dinner for the new NAEA Officers and Board (Karen Hawkins, OPR Director was the guest speaker), and the May NAEA Board Meeting.

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Board Member Report Board Meeting: May 31, 2014

To the Members of the Board: As of April 30, 2014 and since my last report I have contributed to the Board as follows (Given the interceding tax season this report shall be brief):

1. I continue my role in Continuing Education administration for the Brooklyn-Queens and Capital chapters. The system put into place last fall appears to be working well and to date I have not received any negative feedback.

2. I have joined the 2014 Conference Education committee which has been largely on hiatus during tax season but based on email correspondence should begin to ramp up shortly in anticipation on an outstanding Conference this fall at Villa Roma.

3. I will be attending the NAEA “Legislative Fly-In” on May 6 and 7, 2014 in Washington, DC. This is a new experience for me but I look forward to participating in the advancement of the NAEA agenda among our elected officials.

I continue to look for opportunities to be of service to our organization. Respectfully submitted, Henry Grabkowitz, EA, MCP


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May 21, 2014

To the Board of Directors

Since our last meeting I have learned a lot about the uploading of the Continuing Education hours and how to get course numbers for my assigned chapter and so far I have been able to get 2 courses assigned course numbers and since I started uploading courses I found out it is not an easy job especially when you are not computer savvy like me it can be quite frustrating. I feel quite happy finishing a job after having a hard time getting it to work.

Sincerely,

Vicki Hermann, EA

Vicki Hermann, EA

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PHYLLIS JO KUBEY, EA CFP@ ATA ATPTax Preparation & Consultation255 West 108ft Street #8D1New York, NY 10025-2926(212)B 6 6 -83 8 5/Fax : (212)932-239 5 lE-mail: [email protected]. com

May 21,2014

Board Member Report for May 31,2014 meeting

o Attended IRS Practitioner Liaison Meeting (PLM) in Brooklynonll28l20l4o "Audited" NYSSEA Tax Questions Google Group for non-members and followed

up to see about re-joining/Identified areas that need to be looked at in terms ofcertain non-members being involved

o Research and post items of interest/articles for the NYSSEA Tax QuestionsGoogle Group.

o Participated in IMRS phone sessions on February 19,2014 March 19,2014, April9,2013,May 14,2014

o Attended NAEA Fly-in day May l-8,2014 and will attend the NYS LegislativeDay June 2-3,2014

o Invited to join and accepted membership on NAEA PAC steering committeeo Attended NYSSEA Metro Chapter CE meeting on 5lI9o Attended Brooklyn-Queens Chapter CE meeting on 5l2l. IRS CE reporting - Obtained course numbers for new CE offerings/uploaded CE

credits for LHV and Western as needed. Attended FPANY Spring Forum and actively promoted the EA

credential/approached several CFP professionals who also prepare tax returns(some RTRP's) and encouraged them to consider becoming an EA

. Was invited and accepted invitation to participate in Tax Talk Today's Junepresentation on "Ethics & Standards; Circular 230 Update - It's the right thing todo" (with panelists Karen Hawkins and Robert McKenzie)

o With Awards Committee members, reworking SOP's to reflect current practice

Since I have become more involved with both NAEA and NYSSEA I have come torealize that I have taken my EA credential for granted and I have become much moreaware of the need to remind both clients and others that I meet of the importance andmeaning of the EA credential and to emphasizewhat makes us special. My experience at

my first Fly-In day deepened this commitment and I find myself becoming much more ofan effective advocate for both NYSSEA and NAEA.

lly submitted,

ATPCFP@ ATUttdo\

s Jo Kubey EA

ADMITTED TO PRACTICE BEFORE THE INTERNAL RBVBNUE SBRVICEPage 15 / 73Page 15 / 73

NYSSEA € Brooklyn-Queens Chapter

Presiding Officers:Handel Edwards, EA – President Robert Wright, EA – Queens Liaison RepCecil Buxo, EA – Chapter Rep/Treasurer/Education Narda Sierra, EA – Assistant Treasurer/EducationKoreen Jervis, EA – Director/Strategic Alliance Warren Leibowitz, EA – By-Laws/ParliamentarianAubrey Chichester, EA - Secretary Victoria Brush, EA – Assistant Secretary

Chapter meetings are scheduled for the 3rd Tuesday of the month at Hunter's Steak House, 9404 4th Ave, Brooklyn, NY11209Summary of 2013-2014 CE Meetings

Date Topic Speaker Attendees CE__

07/25/2013 How to Substantiate & Defend TP Ded, Crds Frank Agostino, ESQ 36 3

08/29/2013 How IA Fits Under New OIC Rules Marc Dombrowski, EA 18 2

09/24/2013 Advanced Topics in Business Expenses Don Rosenberg, EA 24 2

10/17/2013 Real World Ethics: A Case Study Kathryn Keane, EA 15 2

11/26/2013 S-Corporations: A Case Study Victoria McGinn, EA, CPA 24 3

12/18/2013 Home, Taxable Home Kathryn Keane, EA 17 3

01/09/2014 Federal Tax Update Francis Degen, EA 27 3

01/15/2014 IRS & NYS Tax Update Kathryn Keane, EA 23 3

05/20/2014 Form 4797 - A Case Study Victoria McGinn, EA, CPA 33 3

06/17/2014 Employment Taxes & Trust Fund Penalty Frank Agostino, ESQ # 3

07/29/2014 Offer in Compromise: A Case Study Martin Davidoff, ESQ, CPA # 3

08/19/2014 Ethics (Queens Diner) Kathryn Keane, EA # 3

09/09/2014Estate Planning: Why Select a Trust Instead ofa Will Judith Grimaldi, ESQ # 3

09/19/2014 TPI - (Tax Practice Institute in QBCC) Various N/A N/A

10/14/2014 TBA ( at Hunter's Steak House in Brooklyn) TBA # 3

11/11/2014 TBA (at Hunter's Steak House in Brooklyn) TBA # 3

11/21/2014 TBA (at Fabulous Nevada Diner in Queens) TBA # 3

12/17/2014 TBA (in Brooklyn) TBA # 3 Average attendees for FY 2014 = 24 Please Note: Future meeting dates, hours, topics and speakers are subject to changeRespectively submitted,Cecil Buxo, EA – Chapter Rep/Treasurer/Education BQ - Brooklyn-Queens Chapter

Page 16 / 73Page 16 / 73

2013-2014 BQ PROPOSED OPERATING BUDGETFor Periods July 1, 2013 to June 30, 2014Respectfully Submitted on May 31, 2014

By Cecil Buxo, EA, Chapter Rep/Treasurer

Revenues:

Chapter Income:

Membership Fees€€€€€€€€€€€€€€€€€€€€€. $11,310.00

Non-Member Fees€€€€€€€€€€€€€€€€€€€€€ 390.00

Interest/Dividends€€€€€€€€€€€€€€€€€€€€€. 0.00

Miscellaneous Income/Receipts€€€€€€€€€€€€€€€ 0.00

Total Revenues: 11700.00

Expenses:

Advertising€€€€€€€€€€€€€€€€€€€€€€€€. 0.00

Meal Cost€€€€€€€€€€€€€€€€€€€€€€€€.. 8,809.00

Stationery Supplies€...€€€€€€€€€€€€€€€€€€.. 1,072.00

Stipend ..€€€.€€€€€€€€€€€€€€€€€€€€ 450.00

Telephone€€€€€€€€€€€€€€€€€€€€€€€€.. 0.00

Other Expenses€€€€€€€€€€€€€€€€€€€€€€ 0.00

Total Expenses: 10331.00

Projected Net income/Loss: $1,369.00

Page 17 / 73Page 17 / 73

2013-2014 BQ PROPOSED DETAILED TRANSACTION BUDGETFor Periods July 1, 2013 to June 30, 2014Respectfully Submitted on May 31, 2014

by Cecil Buxo, EA, Chapter Rep/Treasurer

BQ - Brooklyn-Queens Chapter NYSSEA TAX

2013-2014 Proposed Detailed Transaction Operating Budget

Revenues: Jul Aug Sept Oct Nov Dec Jan May Jun Totals

Beginning Cash Balance $3,459.29 $3,659.29 $3,744.29 $3,877.29 $4,010.29 $4,213.29 $4,283.29 $4,408.29 $4,596.29

Member Fees $1,380.00 $935.00 $1,265.00 $1,265.00 $1,230.00 $990.00 $1,320.00 $1,350.00 $1,575.00 $11,310.00

Non-Member Fees $65.00 $0.00 $65.00 $65.00 $65.00 $0.00 $0.00 $65.00 $65.00 $390.00

Interest/ Dividends

Misc Income/Receipts

Revenues: $1,445.00 $935.00 $1,330.00 $1,330.00 $1,295.00 $990.00 $1,320.00 $1,415.00 $1,640.00

Total Revenues: $4,904.29 $4,594.29 $5,074.29 $5,207.29 $5,305.29 $5,203.29 $5,603.29 $5,823.29 $6,236.29 $11,700.00

Expenses:

Advertising

Meal Cost $1,065.00 $710.00 $1,027.00 $1,027.00 $925.00 $775.00 $1,020.00 $1,050.00 $1,210.00 $8,809.00

Stationery Supplies $130.00 $90.00 $120.00 $120.00 $117.00 $95.00 $125.00 $127.00 $148.00 $1,072.00

Stipend $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $450.00

Telephone

Miscellaneous

Total Expenses: $1,245.00 $850.00 $1,197.00 $1,197.00 $1,092.00 $920.00 $1,195.00 $1,227.00 $1,408.00 $10,331.00

Net Cash Reserves $3,659.29 $3,744.29 $3,877.29 $4,010.29 $4,213.29 $4,283.29 $4,408.29 $4,596.29 $4,828.29 $1,369.00

Page 18 / 73Page 18 / 73

2013-2014 BQ TRANSACTION REPORTFor Periods July 1, 2013 to June 30, 2014Respectfully submitted on May 31, 2014,


Type Date Attendees CreditBQ

BQ MeetingsDeposit 07/29/2013 36 Attendees 1,620.00$Deposit 08/29/2013 18 Attendees 980.00$Deposit 09/24/2013 24 Attendees 1,330.00$Deposit 10/17/2013 15 Attendees 825.00$Deposit 11/26/2013 24 Attendees 1,300.00$Deposit 12/18/2013 17 Attendees 905.00$Deposit 01/09/2014 27 Attendees 1,455.00$Deposit 01/15/2014 30 Attendees 1,465.00$Deposit 05/20/2014 33 Attendees 1,855.00$Deposit 06/17/2014

Total BQ Meetings 224 Attendees 11,735.00$

Total BQ 11,735.00$

TOTAL 11,735.00$

Expenses CheckN/A 07/29/2013 Mtg Expense 1,373.40$N/A 08/29/2013 Mtg Expense 952.31$N/A 09/24/2013 Mtg Expense 900.26$N/A 10/17/2013 Mtg Expense 923.00$N/A 11/26/2013 Mtg Expense 1,046.67$N/A 12/18/2013 Mtg Expense 646.50$N/A 01/09/2014 Mtg Expense 1,031.15$N/A 01/15/2014 Mtg Expense 1,353.33$N/A 05/20/2014 Mtg Expense 1,126.77$N/A 06/17/2014 Mtg Expense

Total Expenses 9,353.39$

TOTAL 9,353.39$

Held in Reserve 2,381.61$

Page 19 / 73Page 19 / 73

2013-2014 BQ ACTUAL DETAILED INCOME VS. EXPENSE REPORTFor Periods July 1, 2013 to June 30, 2014Respectfully Submitted on May 31, 2014


BQ - Brooklyn-Queens Chapter NYSSEA TAX

2013-2014 Actual Detailed Income vs. Expense Report

Income (Cash): Jul Aug Sept Oct Nov Dec Jan May Jun Totals

Beginning Cash Balance $3,459.29 $3,705.89 $3,733.58 $4,163.32 $4,065.32 $4,318.65 $4,577.15 $5,112.67 $5,840.90

Member Fees 1,520.00 980.00 1,265.00 825.00 1,235.00 905.00 2,530.00 1,790.00 11,050.00

Non-Member Fees 100.00 65.00 65.00 390.00 65.00 685.00

Interest/ Dividends 0.00

Misc Income/Receipts 0.00

Revenues: 1,620.00 980.00 1,330.00 825.00 1,300.00 905.00 2,920.00 1,855.00 0.00

Total Income (Cash): $5,079.29 $4,685.89 $5,063.58 $4,988.32 $5,365.32 $5,223.65 $7,497.15 $6,967.67 $5,840.90 $11,735.00

Expenses:

Advertising 0.00

Meal Cost 1,288.48 697.88 791.38 560.41 845.30 592.06 2,174.35 1,066.89 8,016.75

Stationery Supplies 84.92 54.43 108.88 52.59 201.37 54.44 210.13 59.88 826.64

Stipend 200.00 310.00 510.00

Telephone 0.00

Miscellaneous 0.00

Total Expenses: 1,373.40 952.31 900.26 923.00 1,046.67 646.50 2,384.48 1,126.77 0.00 9,353.39

Net Cash Reserves $3,705.89 $3,733.58 $4,163.32 $4,065.32 $4,318.65 $4,577.15 $5,112.67 $5,840.90 $5,840.90 $2,381.61

Page 20 / 73Page 20 / 73

2013-2014 BQ BUDGET vs ACTUAL REPORTFor Periods July 1, 2013 to June 30, 2014Respectfully Submitted on May 31, 2014


As of 5/31/2014 Budget Actual Variance

Beginning Cash Balance:€€€..€€€€€€€ $3,459.29 $3,459.29 0.00%

Chapter Income (Cash)

Membership Fees€€€€€€€€€€€.€€ 9,735.00 11050.00 13.51% Non-Member Fees€€€€€€€€€€€€... 325.00 685.00 110.77% Interest/Dividends€€.€€€€€€€€€€. Miscellaneous Income/Receipts€€€€€...€

Total Cash: 13,519.29$ 15,194.29$ 12.39%

Expected Cash Expenses:

Advertising€€€€€€€€€.€€€€.€.€ Meal Cost€€€€€€€€€€€€€€€€€ 7,599.00 8016.75 5.50% Stationery Supplies€.€€.€€€€€.€€€€ 924.00 826.64 -10.54% Stipend€€€€€€€€€€€€€€€€€€ 400.00 510.00 27.50% Telephone€€€€€€€€€€€€€€€€.. Other Expenses€€€€€€€€€€...€€€.

Total Other Expenses:€€€€€€€€€€..€. 8,923.00 9,353.39 4.82%

Ending Cash Balance:€€€€€€€€€€..€. $4,596.29 $5,840.90 27.08%

Page 21 / 73Page 21 / 73

Central New York Chapter

President Michael Lawrence, EA Vice President Lynn Senke, EA Secretary and Chapter Rep John Roland, EA Treasurer Robert Katz, EA We held a planning session on April 28 at our usual meeting place and came up with the following plan for the year: May 19, Domestic Activities Production Deduction XER5B-T-00125-14-I 2CE Speaker Michael Lawrence, EA June 23, Affordable Care Act 2CE

Speaker from Pay Chex

July 28, August 18, Reporting 1099’s Who Knew Speaker Lee Mayfield, EA September 20, 6 CE November 24, New York Update 2 NY CE Speaker Suzanne Reusch December 8, Federal Update 2 CE Speaker Cosimo Borzumate. EA

Page 22 / 73Page 22 / 73

NYSSEA – METRO CHAPTER REPORT

Current Officers:

David Locker, EA - President Audre Meltzer, EA - Vice PresidentDavid Grosdorf, EA - TreasurerJuda Kallus, EA - Chapter Rep

Our chapter had a number of meetings with speakers as follows:

Date Topic Speaker Attendees

1/16/2014 Federal Tax Update Juda Kallus, EA 31 5/19/2014 FICA & Strategies for Maximizing Benefits Christopher Tuttle, CFP, EA 24 FUTURE MEETINGS 06/14/2014 Ethics - Situations and Solutions for Practice John Sheeley, EA 09/16/2014 Divorce Taxation 11/17/2014 NYS Residency Audits

Page 23 / 73Page 23 / 73

Mid-Hudson Valley Chapter May 2014 Chapter Report

May 1, 2014

The chapter has not had any membership meetings since December, and no meetings are currently

scheduled. At this time, the chapter does not have a slate of officers to stand for election in June.

The MHV chapter has been working with IRS Stakeholder Liaison office in Albany to sponsor the May 29

Practitioner Liaison Meeting. This will be a virtual meeting, hosted by the IRS through WebEx.

Tom Bridgman, Chapter Representative and Vice President

Dennis Gutting, Secretary/Treasurer

Carol Ann McMurdy, President

Page 24 / 73Page 24 / 73

NEW YORK STATE SOCIETY OF ENROLLED AGENTS

NASSAU/SUFFOLK CHAPTER BOARD REPORT

May 20, 2014

Most meetings are held at Matteo's in Huntington, NY and are 2 CPE credits unless otherwise noted

2013 - 2014 MEETING DATES

Nov. 01, 2013 Nassau-Suffolk Board Meeting Huntington, NY (8 )

Nov. 16, 2013 Saturday 4 hour workshop(4 CPE) ADP (34 )

Dec. 6, 2013 IRS Annual Meeting (3 CPE) +(1CPE NYSSEA) Bethpage, NY (36 )

Jan. 15, 2014 Tax Update Frank Degan, EA - Matteo's Huntington (61)

March 19, 2014 Round Table - NAEA CE Only TBD (Cancelled due to the weather )

May 14, 2014 Impact of Identity Theft on Tax Prep John Sheeley, EA - Matteo's Huntington (35)

June 11, 2014 Ethics TBD ( )

July 30, 2014 TBD TBD ( )

August 3 - 5, 2014 NTPI Las Vegas ( )

Sept. 10, 2014 TBD ( )

Oct. 8, 2014 TBD ( )

Oct. 24 - 27, 2014 NYSSEA Convention ( )

Nov. 7, 2014 Nassau-Suffolk Board Meeting ( )

Nov. 15, 2014 Saturday 4 hour workshop ( )

Nov. (TBD), 2014 Tax Symposium ( )

Dec. 5, 2014 IRS Annual Meeting Bethpage, NY ( )

Numbers in ( ) = attendees

Respectfully,

Rodger Alwais, EA

Nassau/Suffolk Chapter Representative

[email protected]

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WESTERN CHAPTER

REPORT OF ACTIVITIES FOR THE YEAR ENDING JUNE 2014

Current Officers:

Mary E. DeSain, EA - President & Chapter Rep.

Michele Glover, EA - Vice President

Joseph Banach, EA - Secretary

Thomas Schoenwetter, EA - Treasurer

All chapter meetings are held at Bohn's Restaurant in Batavia, NY.

Date

Seminar Topic

Speakers

06/26/13

Western Chapter Board Planning Meeting - Rick's Prime Rib

N/A

09/18/13

Talking to Clients about the Individual Mandate of the ACA

John Sheeley, EA (33)

Recap of the Affordable Care Act for the Small Firm Tax Practitioner

John Sheeley, EA (33)

10/16/13

Ethics in Collection Cases

Marc Dombrowski, EA (24)

11/16/13

Casualty Losses - CANCELLED DUE TO LOW RSVP

Judy Strauss, EA

NOL's - CANCELLED DUE TO LOW RSVP

Judy Strauss, EA

01/08/14

CANCELLED DUE TO BLIZZARD

Tax Update - IRS webinar - Sponsored by NYSSEA

Gita Hecht

Tax Update - New York State

Suzanne Reutsch

05/17/14

CANCELLED DUE TO LOW RSVP

Foreign Asset Reporting (2 CE)

John Sheeley

Basics of Tax Treaties (2 CE)

John Sheeley

Tax Considerations for Foreign Students & Scholars (2 CE)

John Sheeley

06/11/14

TBD

TBD

Numbers in ( ) = attendees

Respectfully Submitted,

Mary E DeSain, EA

Western Chapter Representative

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Phone: 716‐616‐0104 Web Site: nyssea.org

Donald Rosenberg, EA, President Ann E Kummer, EA, CPA First Vice‐President Kenneth Kohlhof, EA, Second Vice‐President Kimberly S Manrow, EA, Treasurer Michael E Lawrence, EA, Secretary

Informal Review of Financial Records and Practices

July 1, 2012 – June 30, 2013

May 18, 2014

To the Board:

Pursuant to the request of President Donald Rosenberg, EA and as per the by-laws currently in effect, I have informally reviewed the financial records, including the practices and procedures related thereto, of the New York State Society of Enrolled Agents (hereafter “NYSSEA”) for the fiscal year July 1, 2012 through June 30, 2013.

My examination, findings, and recommendations should in no way be construed as a review in accordance with the definition under the guidelines of the American Institute of Certified Public Accountants.

I reviewed the NYSSEA QuickBooks (hereafter “QB”) company file, as made available to me by the current Treasurer, through a secure Sharefile portal on December 1, 2013, Bank of America bank statements and scanned copies of source documents, such as expense reports, deposit slips, event reports, invoices, etc. as provided by the current Treasurer between November 30, 2013 and January 29, 2014. Also, I had various communications including e-mails, telephone calls, and discussions, with current board members, such as the current NYSSEA President and the current NYSSEA Treasurer between October 28, 2013 and January 11, 2014.

As this was not a formal review, nor an audit, I did not check every expense or deposit to verify the accuracy of each, nor the recordkeeping of each item. I generally assessed the documentation in the file, the QB entries, and compared them to the bank statements and other information. Most of this work occurred before the IRS Form 990-EZ was completed and I did not match the earlier information to the information as filed on the 990-EZ last week.

I previously reviewed the 2011-2012 financial records, presenting my findings and recommendations to the board during the January 2013 board meeting. Many of the recommendations resulted in action items or motions. Some action items remained incomplete as of June 30, 2013, due to ongoing committee work. Some items are still in development as of the date of this report. Therefore, some findings and recommendations are redundant and are noted in the report with the understanding that improvements and other changes are in progress.

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For the 2012-2013 review, I did not have the physical files. I received a portable QB file from the current Treasurer, from which I selected certain transactions to request supporting documentation. This is essentially an audit technique, which is called sampling. I selected 24 deposits, 23 disbursements (checks and EFTs) and 2 transfers over the period.

Below are my findings and recommendations, in brief, and then in greater detail and discussion:

Findings and recommendations

1. The books, previously maintained on a cash basis of accounting are now presented on an accrual basis.

2. I did not see any evidence of fraud or malfeasance. However, procedures and practices still need strengthening. Recommendations to follow.

3. The Treasurer’s files should be complete and self-explanatory for the current officer as well as for future officers. The lack of a “trail” of support for cash receipts (deposits) and for cash disbursements (expenses) makes it difficult to follow the financial transactions.

a. Recommend: Development of practices and procedures for Treasurer to follow before recording deposits and disbursing funds.

4. There is a lack of consistency in what is submitted for deposits, event reports, expense reimbursement requests, etc.

a. Recommend: Issue improved guidance in the form of revised forms/reports and development and dissemination of practices and procedures for the Treasurer to follow and for members.

5. In reviewing cash receipts, it was extremely difficult to follow transactions involving conference payments. The listing provided was unclear.

a. Recommend: Reconcile registrations to deposits with cross-references by payment method (credit card vs. check).

6. In reviewing expense reimbursement requests, I was unsure of which board or committee member expenses were reimbursable and to what extent as well as when requests can be modified.

a. Recommend: Establish reimbursement guidelines for board members and committee members.

7. In reviewing expense reimbursement requests, it appears there is no consistency in what event expenses are reimbursed, beyond meal cost. Reimbursed expenses include translators, postcards, speaker costs, etc.

a. Recommend: Establish reimbursement guidelines for chapter events, including what types of expenses require pre-authorization.

8. In reviewing cash disbursements, I did not see copies of any contracts, including any agreement between The Desmond and NYSSEA for the annual conference.

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a. Recommend: Copies of contracts into which NYSSEA has entered should be maintained in the Treasurer’s files, including contracts entered into by chapters.

9. In reviewing QB bank balances to bank statements, I did not have copies of the bank reconciliation reports. Though they are saved within the QB file, the duration of the review caused login access to expire, thus preventing review of reconciliation reports. This causes concern as the destruction or corruption of the QB file would also mean the loss of all reconciliation data. Additionally, I noted that some transactions - primarily interest income received - were not entered or entered as of the correct date.

a. Recommend: Reconciliations should be PDF-ed and either appended to the scanned bank statements or maintained separately for future review and as a backup.

Discussion of recommendations

Throughout my second consecutive annual review of the NYSSEA records, I continued to observe a lack of consistency and procedure in every facet, including event reports, expense reimbursement requests, and the support for cash receipts and disbursements.

1. I discovered no evidence of fraud or malfeasance in my review, but the procedures were not designed to detect either. The lack of established and consistent procedures makes the records difficult to follow and could provide an opportunity for fraud or malfeasance to occur.

2. Standard operating procedures (SOPs) for the NYSSEA Treasurer should be developed covering the processing of event reports (including deposits) and expense reimbursement requests. SOPs should incorporate mandatory information to be included with reports and requests, who should be submitting reports and requests (such as board member or chapter officers), and when board approval is needed for requests, such as threshold amounts, ongoing expenditures to which NYSSEA would be bound, etc. SOPs should also include guidelines on when a reimbursement request can be adjusted.

a. While I am aware that this committee was formed after the 2011-2012 review, I urge the board to set a timeframe for the completion and implementation of SOPs. The inconsistency has been a topic of several recent board meetings and discussion alone has not corrected the issues. I recommend the SOPs be developed by the committee in time for review and voting (if necessary) no later than the October 2014 board meeting, with full implementation directly thereafter.

b. Existing forms and required substantiation and approvals are improving and should continue to do so as needed and in reflection of forthcoming SOPs. Both the event report and expense reimbursement request forms have been reformatted during the 2013-2014 fiscal year and appear to encourage better compliance. The Treasurer

Page 29 / 73Page 29 / 73





has the full board's support in refusing or delaying payment or reimbursement without adequate substantiation and approval.

c. SOPs should also cover procedures for transfers of files as Treasurers change.

d. SOPs should also be developed for chapter or committee use, to standardize reporting to the NYSSEA Treasurer and to provide guidelines for items and events generating income and/or requiring disbursement of NYSSEA funds. Consider posting the SOPs on the NYSSEA website.

3. Board and committee chairs should have guidelines for reimbursable expenses, such as thresholds for travel (i.e., when hotel or airfare is reimbursable) and other expenses. The Treasurer files should include the guidelines in physical and virtual carry-forward files (for the current and subsequent holders of this office). The Treasurer should always have a current listing of board and committee chairs as well as a historical listing going back several years. Committee chairs should be responsible for the first level of approval for committee expenses.

4. The Treasurer’s files should retain copies of any board resolutions pertaining to NYSSEA finances, procedures, etc. These should be permanent files, carried forward as the Treasurer changes. Additionally, a listing of authorized signers should be continually maintained. The Treasurer and any other interested and approved party should be able to verify which individuals were authorized to sign at any point during several administrations.

5. The potential problems and weaknesses with using electronic bill payment have been resolved with the January 2013 resolution disallowing transactions of this nature, with the exception of payroll-related items.

6. The Treasurer’s files should include copies of all contracts for which NYSSEA is bound, including the annual conference, speaker contracts, and special events, as well as any contracts into which a chapter has entered, with or without proper NYSSEA approval. It would be difficult for an incoming Treasurer to know if the conference bill is accurate and complete without a copy of the contract entered into during the office of a prior Treasurer. As I did not have the physical files, I am unaware if these items were included with the Treasurer's files. However, no copy of The Desmond contract was included when I requested the support for the payment of $36,572.50 issued on 12/10/2012.

7. Cash receipts, including those for the conference, should be reconciled. Event reports should detail amounts received in cash vs. check, as should the conference with the addition of a column for credit card payments. The amounts should be cross-referenced to the deposits. I never received support for approximately 50% of the requested sample (12 of 24), presumably due to poor files, several of which were conference fees.

8. The bank statements should not be mailed directly to the Treasurer but should first be reviewed by another officer of the board. The then-2nd Vice President received the bank

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statements and then forwarded them to the then-current NYSSEA Treasurer. This would normally be acceptable, however, the 2nd Vice President was maintaining the QB file while the Treasurer handled the day-to-day activity. If the Treasurer is not also reviewing the QB file, I see a lack of independence since the board reports and tax returns are prepared based on the QB file. Another officer should receive the bank statements and, after review, provide a copy to the Treasurer. While beyond the scope of this report, I have learned that the NYSSEA President has online access to review the monthly bank statements.

9. The QB file should have user names and passwords established in order to track entries and changes made by those in the file. These should be updated as positions change.

10. Of the 23 disbursements for which I requested supporting documentation, I received nothing for 11. This is unacceptable. The supporting documentation may have been lost, misplaced, or misfiled, but it signals a huge weakness and emphasizes the need for better procedures.

The policies and procedures are improving, but were still in disarray as of the end of fiscal year 2012 (6/30/13). I am pleased to see progress, but still stress the need for updated, formal procedures to be memorialized and better file maintenance, not only for those in current leadership, but also for future leadership. I hope NYSSEA is able to continue its forward motion toward improved recordkeeping practices. The more complete our records and the trail for others to follow, the higher the likelihood of encouraging more members to consider leadership positions in our chapters and on our board. NYSSEA is rich with talented and energetic individuals; we need to nurture and support their participation.

Coming together is a beginning; keeping together is progress; working together is success. ~Henry Ford

I strongly recommend that the officers continue to move forward in improving the ways NYSSEA finances are managed and how the organization’s Treasurer functions in the position. Small changes can make a big impact in efficiency and controls. Let us continue to focus on improving practices and procedures to better the organization and to assist the leadership in effectively leading the Society into the future.

Once again, I welcome comments and discussion with the board relating to this report and offer my assistance to institute any recommendations on which the board decides to act.


Ann E. Kummer Ann E. Kummer, EA, CPA

Page 31 / 73Page 31 / 73

NYSSEA NYS DEP’T OF TAXATION & FINANCE LIAISON COMMITTEE

NYSSEA BOARD MEETING REPORT MAY 31, 2014

Since the last report, there has not been very much activity from this Committee. Whenever there are new releases from the New York State Department of Finance, I have posted them on the NYSSEA Google Group board for viewing. The releases pertain mostly to matters relating to income tax, corporation tax, and sales tax. Minor subjects such as tobacco tax, alcohol tax, diesel fuel tax, and mortgage recording tax are not posted. Also, matters pertaining to criminal activities such as sales tax evasion and other tax non-compliance matters are also not posted. Whenever members report via Google Group messages that a systemic problem exists within the New York State DTF, an e-mail is sent to our Outreach Representative to report the matter and as soon as a reply is received, I so notify either the Google Group as a whole, or directly to that individual member who posted it. Since this Committee has existed under the current NYSSEA President, and his term will be ending as of the coming Conference in October, I suggest that NYSSEA officially recognize that by our appreciation and thank the NYS Outreach Liaison – Suzanne Reusch, perhaps at her Monday morning presentation, for her efforts in assisting our members throughout the past two years in matters relating to the NYS Department of Finance. It may also be appropriate that the President communicate an expression of thanks to other NYS DTF representatives with whom we’ve worked over the past two years as a means of keeping in good stead with the NYS DTF. Respectfully submitted, Evan S. Golar, EA, CPA, ARA, Chairman of Liaison Committee with NYS DTF

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BYLAWS COMMITTEE

To: NYSSEA Board

From: Barbara A MacDonald,EA

Chair, Bylaws Committee

Date: May 31, 2014

Committee Members: Barbara MacDonald,EA (Chair), Sandra Martin, EA

Charge: Review Bylaws

Status: We have received some comments from members. Most are

housekeeping type corrections that will be taken care of and

presented at the October Board Meeting.

Action: None.

Respectfully submitted by

Barbara A MacDonald, EA

Chair

Page 33 / 73Page 33 / 73


GOVERNANCE COMMITTEE To: NYSSEA Board From: Sandra M. Martin, EA Chair, Governance Committee Date: May 31, 2014 Committee Members: Sandra Martin, EA (Chair), Barbara MacDonald, EA, Charge: Write a Policy and Procedures Manual Status: We have written a Policy and Procedures Manual and sent it to Don Rosenberg, EA and Jeff Gentner, EA, to be disseminated to the board in time for them to go over it prior to the board meeting.

The board should be prepared to discuss and ultimately approve the document with any necessary revisions at the Board Meeting. We will go over any section and answer any question you may have. We have also sent a copy of the NAEA Code of Ethics and Rules of Professional Conduct. We read them over carefully and did not think that any changes needed to be made to adapt them to NYSSEA. We feel that the Board needs to adopt these documents as their own because they are referred to in our bylaw and because NAEA states in the Code of Ethics and Professional Conduct that any Affiliate that wishes to have a standing committee for Ethics and Professional Conduct must adopt the NAEA’s Code of Ethics and Rules of Professional Conduct or write their own that is

at least as comprehensive as NAEA’s.

Action: Review and pass the Policy & Procedures Manual. Review and adopt the NAEA Code of Ethics and Rules of Professional Conduct. Respectfully submitted by Sandra M Martin, EA, Chair

Page 34 / 73Page 34 / 73

1

Policy & Procedure Manual Approved

The following NYSSEA policies and procedures supplement the NYSSEA bylaws. In the event that this document is in conflict with the Society bylaws, the bylaws will take precedence.

Contents

Part I Board Part II Conflict of Interest Part III Anti-Trust Part IV Elections and Nominations Part V Finance Part VI Membership Part VII Communications Part VIII Committees Part IX Bylaws Part X Chapters Part XI Education Programs Part XII Parliamentary Authority Part XIII Sunset Provisions

Part I – Board

1.1 Standing Rules

1.1.1 Attendance will be mandatory for all meetings of the NYSSEA Board of Directors (Board). A Board member will be automatically excused upon notice of the member's illness or emergency situation or notice of an illness, death or emergency situation relating to a family member. An excused absence will be allowed in case of conflict arising from a change in original schedule. A Director or Officer will be removed from office as stipulated by the bylaws for unexcused absences from two regularly scheduled meetings or informational calls of the Board per governance year.

1.1.2 The Board will hold no fewer than three meetings between annual meetings.

1.1.3 The NAEA Executive Director (ED) will issue a call for agenda items to the Board and Committee Chairs and establish a deadline for agenda items and reports prior to each scheduled Board meeting.

1.1.4All reports will be submitted on Society letterhead when possible. Any recommendation for Board consideration will be included in the report.

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1.1.5 All agendas, minutes, reports and other material relevant to the Board meeting will be distributed for study by the Board members and posted on the NYSSEA website prior to each meeting.

1.1.6 Motions offered during a meeting of the Board will be in writing with a copy provided to the Secretary.

1.1.7 The following rules will apply to all Board meetings:

1.1.7.1 Guests in attendance may speak in debate on the same question during a business meeting no more than twice and may not hold the floor more than a total of three (3) minutes without permission of the Board, without debate.

1.1.7.2 No limit to the number of times a Board member can speak to a motion.

1.1.7.3 Informal discussion is allowed without a motion.

1.1.7.4 The presiding officer may participate in discussions with the Board to provide background information and guidance without "relinquishing the gavel."

1.1.7.5 The presiding officer can vote on all questions.

1.1.8 Each member of the Board will be reimbursed for expenses to and from Board and other meetings that require attendance, with the exception of Conference meetings, in accordance with the volunteer reimbursement policies as set forth in Section 5.9.

1.2 The annual budget and all Committee charges are to be aligned with the NYSSEA Strategic Plan.

1.3 Executive Committee

1.3.1 A written report of Executive Committee decisions and actions will be made to the Board no later than the next scheduled meeting of the Board.

1.3.2 The Executive Committee, led by the President and after consultation with the Board, conducts the Executive Director’s annual performance evaluation.

1.4 The Board will not allow audio or video taping of Board or Committee meetings unless specifically authorized by the Board for a given meeting.

Part II – Conflict of Interest

2.1 The members of the NYSSEA Board, while acting in their capacity as members of the Board, must act at all times in the best interests of NYSSEA and not for personal or third-party gain or financial enrichment. A conflict of interest is a transaction or relationship which presents or may

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present a conflict between a Board member's obligations to NYSSEA and the Board member's personal, business or other interests.

2.2 A Board member has a duty to disclose to the NYSSEA Executive Director any real or potential conflicts of interest. The ED will request the disinterested members of the Executive Committee to make the determination if a conflict exists and the Board will be informed of such determination. If a conflict of interest is determined, the affected Board member is not precluded from making a presentation to the Board regarding the transaction or relationship. However, before the Board discusses and votes on this matter, the Board member will recuse him/herself from discussion and voting on the item. The Executive Committee may request that the member with the conflict leave the meeting during deliberations and/or vote of the issue related to the conflict of interest.

2.3 This policy will apply not only to all members of the NYSSEA Board but also to all members of NYSSEA Committees, task forces and others in the NYSSEA governance structure. All references herein to the Board will be construed also to refer to these additional individuals.

2.4 Specifically, members of the Board will:

2.4.1 Avoid placing (and avoid the appearance of placing) one's own self-interest or any third-party interest above that of NYSSEA. While the receipt of incidental personal or third-party benefit may necessarily flow from certain NYSSEA activities, such benefit must be merely incidental to the primary benefit to NYSSEA and its purposes.

2.4.2 Not represent to third parties that their authority as a Board member extends any further than it actually extends.

2.4.3 Not engage in any outside business, professional or other activities that would directly or indirectly be materially adverse to NYSSEA.

2.4.4 Provide goods and services to NYSSEA as a paid vendor to NYSSEA only after full disclosure to, and advance approval by, the Board of Directors, and pursuant to any related procedures adopted by the Board.

Part III – Anti-Trust

3.1 The antitrust laws of the United States and the various states prohibit agreements, combinations and conspiracies in restraint of trade. Because NYSSEA and other trade and professional societies are, by definition, combinations of competitors, one element of a possible antitrust violation is generally present, and only some action by the association that unreasonably restrains trade generally needs to occur for there to be an antitrust violation.

3.2 The antitrust laws prohibit competitors from engaging in actions that could result in an unreasonable restraint of trade. Some activities, such as, but not limited to, price fixing (setting minimum or maximum prices), allocation of clients or markets and bid rigging are deemed so pernicious and harmful they are considered per se violations. It does not matter whether the

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activities have a harmful effect on competition—the effect is presumed. Above all else, society members should be free to make business decisions based on the dictates of the market not dictates of the society.

3.3 NYSSEA has a policy of strict compliance with federal and state antitrust laws. NYSSEA members should avoid discussing certain subjects when they are together—both at formal NYSSEA membership, Board, Committee and other meetings and in informal contacts with other industry members—and should adhere strictly to the following guidelines:

3.3.1 Do not discuss prices, fees or rates. Note that a price-fixing violation may be inferred from price-related discussions followed by parallel decisions on pricing by society members—even in the absence of an oral or written agreement.

3.3.2 Do not agree with competitors to not deal with certain suppliers or others.

3.3.3 Do not try to prevent a supplier from selling to your competitor(s).

3.3.4 Do not disclose protected information about your clients with your competitors.

3.3.5 Do leave any meeting (formal or informal) where improper subjects are being discussed. Tell everyone why you are leaving.

3.3.6 Do ensure that only NYSSEA President or Executive Director sends out all written and electronic correspondence on behalf of NYSSEA. NYSSEA Officers, Directors, Committee members or other members will not hold themselves out as speaking or acting with the authority of NYSSEA when they do not, in fact, have such authorization.

3.3.7 Do ensure that if questions arise about the legal aspects of NYSSEA's activities or your individual responsibilities under the antitrust laws, you seek advice and counsel from NYSSEA’s Executive Director or President..

Part IV – Elections and Nominations

4.1 All members who seek to serve on the NYSSEA Board must follow the procedures of the Nominating Committee and must be interviewed by phone, electronic media or in person by this Committee.

4.2 All members who seek to serve as an Officer of the Society must have completed at least one year on the NYSSEA Board before being eligible to run for the position.

4.3 Nominating Committee Procedures

4.3.1 The Nominating Committee will prepare an announcement that will include the slate of nominees and qualified candidates for Officers and Directors and will be published to the membership no later than forty-five (45) days prior to the annual meeting. The slate of nominees

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and qualified candidates will be presented to the membership for vote at the second annual meeting.

4.3.2 Members interviewed by the Nominating Committee, but not chosen as a nominee, may declare themselves as a candidate. They may declare their candidacy for one position that they interviewed for at the first Annual Meeting.

4.4 Balloting

4.4.1 The Board will establish procedures to ensure the validity of the election, including but not limited to the decision to contract with an outside election company.

4.4.2 Each society member in good standing on October 1 of the current year will be eligible to vote.

4.4.3 The NYSSEA President may appoint a Chief Teller who is not a current member of the Board to certify the results of the election if necessary.

4.4.4 If there are more than two persons running for an Officer position, after the first ballot if no one receives more than 50% of the vote, the top two contenders will be considered for a second vote.

Part V – Finance

5.1 The annual budget and all Committee charges are to be aligned with the strategic plan.

5.2 All property and equipment expenditures of less than $500 will be charged to office expense. All capital expenditures will have prior approval of the Board. The President and Treasurer can approve emergency expenditures.

5.3 The Financial Committee Chair will open and inspect all bank statements as an internal control. Monthly financial statements, showing actual income and expenses compared to budget, will be distributed to the Executive Committee in a timely manner.

5.4 Checks written in excess of $5,000 will require two signatures.

5.5 The bank signatures for all NYSSEA accounts will include the following: President and Treasurer.

5.6 The Executive Committee will have the latitude in extraordinary circumstances to make adjustments to the budget without seeking prior approval of the Board. Such adjustment will not alter the bottom line of the budget and any Committees impacted by such change will be notified. All changes will be reported to the Board within three business days.

5.7 NYSSEA will not provide financial assistance to members who are appointed to State or National Advisory Committees unless they serve as official NYSSEA representatives.

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5.8 Sarbanes-Oxley Act

5.8.1 Pursuant to the requirements of the Sarbanes-Oxley Act, the Audit Committee of the NYSSEA Board will maintain procedures with respect to the receipt, retention and treatment of complaints regarding NYSSEA's accounting, internal controls, auditing matters or violations of NYSSEA's Code of Ethics and Rules of Professional Conduct.

5.8.2 Members with concerns regarding items in 5.8.1 should report them to the NYSSEA President for action. Based upon the nature of the complaint, it will be forwarded to the Audit or Executive Committee for consideration and action.

5.8.3 Members making a submission described in 5.8.2. can request the submission be treated confidentially, including keeping his/her identity secret.

5.9 Each volunteer will be reimbursed for expenses incurred as a result of NYSSEA business using the following guidelines:

5.9.1 Expenses must be reported on an approved expense form and must be submitted within 45 days of the expense.

5.9.2 Expenses in excess of $50 must be documented by original receipts.

5.9.3 Air travel to and from the location will be limited to the lowest fare available. Other modes of travel are authorized and will be reimbursed in accordance with the current IRS mileage rate.

5.9.4 Lodging at the NYSSEA rate as required by the meeting schedule, to include the night before and/or the night following if necessitated by travel availability.

5.9.5 Transportation to and from the airport by shuttle, taxi or IRS mileage rate plus parking.

5.10 Attendance

5.10.1 The Executive Director of this Society will be authorized to attend any NAEA meetings, as requested by the Society President, and be reimbursed by the Society for all travel expenses.

5.10.2 The Society’s First Vice President is encouraged to attend as many NAEA meetings as possible. When the Society President is not in attendance, the First Vice President will become NYSSEA’s official representative.

Part VI – Membership

6.1 The effective date of membership of new applicants will be the day the application is processed by NAEA.

6.2 Membership Year

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6.2.1 NYSSEA membership will operate on an anniversary method of dues renewal. Members and associates joining from the first through the fifteenth will have an expiration date of the last day of the prior month in the following year. Members and associates joining from the sixteenth through the end of the month will have an expiration date of the last day of the month in which they joined in the following year.

6.2.2 Members and associates will receive a renewal invoice from NAEA three months prior to their expiration date.

6.3 Member emeritus dues will be set at 25% of regular dues.

6.4 Dues and initiation fees for associates will be the same as for members.

6.5 Upon suspension, any member or associate ceases to be eligible for any benefit until such time as the suspension is lifted.

6.6 Associates will:

6.6.1 Be required to observe the bylaws and the NYSSEA Code of Ethics and Rules of Professional Conduct.

6.6.2 Not hold elected office, not have any rights to vote, nor be appointed as any Committee, Subcommittee, or Task Force Chair.

6.6.3 Have complaints lodged against them be resolved in a manner the same as for a member.

6.6.4 Be entitled to participate in NYSSEA programs at the same rates established for members.

6.6.5 In case an enrolled agent is suspended under Circular 230 an automatic suspension from NYSSEA for a period equal to the Circular 230 suspension will apply.

6.7 Waiver of dues

6.7.1 Requests from any member or associate for waiver of dues will be submitted with all pertinent facts to the NYSSEA Treasurer. That individual will discuss the facts with the NYSSEA President and ED and a decision of approval or denial will be made. In the case of a denial, the member has the right to appeal the decision in writing to the Executive Committee.

6.7.2 The President and Executive Director will review the circumstances with regard to waiver and will notify NAEA of their decision.

6.7.3 The identity of the member or associate, as well as the circumstances with regard to the waiver, will be maintained in the strictest of confidence.

6.7.4 Dues waivers will be granted for one NYSSEA fiscal year. Ordinarily, waivers will not be granted for the same circumstances for subsequent years.

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6.8 CE Requirements

6.8.1 NYSSEA requires members and associates to earn 30 hours of CE per calendar year.

6.8.2 Enrolled agents who initially receive their card during the current year must complete a total of at least 2 hours of CE per month for the remainder of that year. Enrollment in any part of the month (i.e. January 31 or February 28) is considered enrollment for the entire month.

6.8.3 NYSSEA members who report less than the minimum hours must earn the missing CE hours in the next calendar year, in addition to the 30 hours required for that year. Members may not report more than 30 hours of CE in a year with the intention of lessening the requirement for future years.

6.8.4 In accordance with IRS requirements for enrollment renewal, members must earn at least 2 hours of Ethics in each calendar year.

6.9 Qualifying CE

6.9.1 CE as defined by IRS guidance will qualify towards NYSSEA's CE requirement. Information on IRS-qualifying CE may be found online at www.irs.gov.

6.9.2 CE in the areas of state and local taxation or practice management will be eligible for purposes of the additional hours of CE required by NYSSEA.

6.9.3 For associates studying to become an enrolled agent, a maximum of 15 CE hours per calendar year for SEE Preparation classes will be eligible for purposes of the additional hours of CE required by NYSSEA.

6.10 Waiver of CE

6.10.1 Requests from any member or associate for waiver of CE will be submitted with all pertinent facts to the appropriate NAEA staff individual. That individual will discuss the facts with the NAEA President and EVP and a decision of approval or denial will be made. NAEA will notify NYSSEA of any CE waivers granted.

Part VII – Communications

7.1 Any advertising in any NYSSEA publication that states its target audience and lists certified public accountants and/or attorneys must also list enrolled agents.

7.2 No appropriate advertiser may be turned down due to prejudice. NYSSEA retains the right to refuse an advertiser if the advertiser or advertisement is in competition with NYSSEA or NYSSEA programs. The publisher reserves the right to cancel or reject any advertising at any time and to add the word "Advertisement" at the top of any copy which, in the publisher's opinion, simulates editorial matter and might be misleading to the reader.

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7.4 NYSSEA Logo

7.4.1 Use of the NYSSEA logo by companies and organizations (including companies that employ one or more NYSSEA members) on their websites or elsewhere is strictly prohibited except with written consent. The NYSSEA logo may be displayed solely by current individual members of NYSSEA. The logo may be downloaded from the NYSSEA website or obtained by contacting the NYSSEA office.

7.4.2 Advertisers and sponsors may not use the NYSSEA logo on any printed or electronic material without written approval. NYSSEA may publish a logo for use by advertisers and sponsors. Such use will be limited to conditions established in written agreements between NYSSEA and its advertisers and sponsors.

7.4.3 NYSSEA logos may not be altered or enhanced in any way without direct permission from NYSSEA

7.5 Privacy of Member Data

7.5.1 Member data, including phone, fax or email information, may be shared with NYSSEA chapter leadership for the express purpose of providing appropriate member benefits.

7.5.2 NYSSEA may rent the mailing list of members for a one-time usage, provided NYSSEA approves the materials being sent and the list is being sent to a bonded third-party mail house. NYSSEA never rents phone, fax or email information.

7.5.3. NAEA maintains a "do not sell" list of members. At any time, members may opt out of all additional marketing lists by so indicating on the online profile available on the NAEA website.

7.5.4. NYSSEA links to the NAEA "Find an Enrolled Agent" directory and referral phone service to assist the general public in locating member enrolled agents. Phone, fax, email or website information may be shared with the general public through this service. Members may opt out of this directory by so indicating on the online profile available on the NAEA website.

Part VIII – Committees and Councils

8.1 The President may appoint, for Board confirmation, the Chairs of the following committees

8.1.1 Awards

8.1.2 Bylaws

8.1.3 Conference

8.1.4 Education

8.1.5 Ethics and Professional Conduct

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8.1.6 Finance

8.1.7 Governance

8.1.8 Government Relations

8.1.9 Nominating

8.1.10 Public Relations

8.2 Subcommittee and task force chairs will be members.

8.3 The President will appoint NYSSEA Officers and Directors as needed to assist in the functioning of these Committees.

8.4 The President may, with good reason, replace a Chair and appoint a new Chair, subject to Board confirmation.

8.5 The President may create or appoint such task forces or councils as deemed appropriate and will report such appointments to the Board.

Part IX – Bylaws

9.1 Proposed changes to the bylaws may be voted upon by the members at the annual meeting. In lieu of a vote at the annual meeting, the Board may authorize changes by a majority vote at any meeting of the Board.

9.2 Proposed changes to the bylaws will be reviewed by the Bylaws Committee in accordance with the approved policies, the NYSSEA bylaws and the New York Not-for-Profit Corporation Law.

9.3 Ballot Procedures

9.3.1 The word ballot will be construed to include both paper mail-in ballots and electronic ballots.

9.3.2 The Board will establish procedures to ensure the validity of the election, including but not limited to the decision to contract with an outside election company.

9.3.3 The proposed bylaw change will be prepared by the Bylaws Committee and amendments to the bylaws along with pro and con opinions will be printed on the ballot.

9.3.4 A sample ballot will be published as an E-Blast. This ballot will not be considered official and will not be accepted for count in an election.

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9.3.5 Ballots must be distributed to all members in good standing on the day of record. The date of record of membership will be 30 days prior to the mailing of the ballots. The ballots must specify the quorum requirements and whether the proposal requires a simple majority or a two-thirds vote for approval.

9.3.6 Only official ballots (whether electronic or paper) received by the deadline for voting at the designated official depository will be counted.

9.3.7 If both an electronic and paper ballot are submitted from the same member, then only the first ballot received will be counted.

9.3.8 Ballots must be received from at least 5 percent of the members to meet the quorum for a mail ballot. Completed ballots must be received within 15 days of the mailing date.

9.3.9 Ballots will not be counted until the quorum has been met. If the quorum is not met after the 15 days, the proposal is considered to have been timely published and will be presented at the next NYSSEA Annual Meeting. The uncounted ballots will be destroyed.

9.3.10 If the quorum is met, the Secretary will certify the quorum. A majority of the ballots received indicating approval is required. Blank ballots will be considered an abstention and will be used only to establish a quorum. Ballots marked "yes and no" will be counted as invalid.

9.3.11 Proposed bylaws changes meeting the quorum but failing to receive the majority of the votes cast must be returned to the Bylaws Committee for reevaluation prior to being submitted to the Board for approval of a membership vote.

9.3.12 Approved bylaw changes will be certified by the Secretary and become effective upon notice to the Board, unless otherwise stated in the bylaw amendment. Results will be announced by E-Blast and posted on the NYSSEA website.

Part X –Chapters

10.1 Authorization to charter or modify the territory of existing Chapters resides with the Board as stated in Section 12.01 of the bylaws. Authorization to operate an Affiliate may be withdrawn as prescribed in bylaw Section 12.03

10.2 The NYSSEA Board may modify the territory of an existing Chapter upon request by that Chapter. To request a change in territory, the Chapter will notify the NYSSEA President in writing. The NYSSEA President will convene the Board at a regularly scheduled meeting or by conference call to consider the request.

10.3 Withdrawal of Chapter Charter

10.3.1 Within 5 days after knowledge of an infraction occurring on the part of a Chapter, the NYSSEA President will notify the current Chapter President and outline the infraction and possible remedies. The Chapter President will have 15 days to respond in writing,

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acknowledging the infraction, detailing how the situation will be remedied and a timetable for the correction.

10.3.2 If the Chapter President does not respond, does not acknowledge the infraction or does not offer a reasonable plan for remedying the infraction, the NYSSEA President may establish a task force, refer to a Committee or direct NYSSEA's Executive Director to work with the state affiliate on the situation until it is fully resolved. The task force, Committee or Executive Director will contact the Chapter and other members as appropriate to gather all facts relevant to the situation for review and recommendation.

10.3.3 The NYSSEA President will notify the Chapter Board regarding the nature of the complaint and the appointment of the task force, Committee or Executive Director. The Affiliate will have 30 days to respond to the task force, Committee or Executive Director, specifying how the situation will be remedied and a timetable for correction. The Chapter is encouraged to supply any documentation, reasonable argument or justification in support of its position to the task force, Committee or Executive Director.

10.3.4 If the Chapter is unresponsive, uncooperative or if the proposed solution is deemed insufficient to remedy the situation, the NYSSEA President may convene the NYSSEA Board by conference call or at a regularly scheduled meeting. Materials gathered by the NYSSEA President, reports prepared by the task force, Committee or Executive Director, or supplied by the Chapter will be provided to the NYSSEA Board for review and discussion.

10.3.5 The NYSSEA Board will take one of three actions:

10.3.5.1 Dismiss the complaint.

10.3.5.2 Retain the Chapter charter, but issue recommendations and a date for implementation of changes.

10.3.5.3 Withdraw the chapter charter.

10.3.6 Should the NYSSEA Board vote to retain the Chapter charter but issue recommendations and a date for implementation of changes, the task force, Committee or Executive Director previously appointed by the NYSSEA President will continue to work with the Chapter. If changes are not implemented by the specified date, the task force, Committee or Executive Director will notify the NYSSEA President and the process outlined in 10.3 will begin again.

10.3.7 Should the NYSSEA Board vote to withdraw the charter, the NYSSEA President will notify the Chapter of the effective date of charter withdrawal and provide information on how to appeal as stipulated in 10.3.8. The right to appeal may not change the effective date for withdrawal set by the NYSSEA Board.

10.3.8 To appeal the NYSSEA Board's decision, the Chapter President must notify the NYSSEA President in writing within 15 days. New documentation or a new plan to resolve the situation must accompany the appeal, otherwise the appeal is deemed insufficient and the Board's decision

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is upheld. NYSSEA's President will convene the NYSSEA Board by conference call or at a regularly scheduled meeting to review the appeal request as well as any new material provided by the Chapter, task force, Committee or Executive Director. The NYSSEA President will notify the Chapter of the final decision.

10.3.9 All current NYSSEA members within the territory of the Chapter will be notified of the NYSSEA Board's vote to withdraw the charter within 15 days, regardless of whether the Chapter opts to appeal the decision. Members in the Chapter will retain their membership in NYSSEA and are free to join another NYSSEA Chapter if desired.

10.3.10 NYSSEA will not issue a new charter to any other Chapter or potential Chapter for the geographic area until all appeal rights have been exhausted by the current Chapter.

Part XI – Education Programs

11.1 Educational programs and services offered by NYSSEA will be discounted for members and associates of NAEA.

11.2 Individuals (including members of the Board of Directors) speaking for NYSSEA can be compensated by an hourly speaker's fee, flat fee, honorarium or complimentary registration for CE credits at the discretion of the NYSSEA Board.

11.3 NYSSEA speakers are reimbursed for reasonable and customary expenses including travel by air, train or automobile at the lowest, most economical coach airfare or train fare, and lodging at the NYSSEA rate to include the night before and the night following a speaking engagement. Other speaker's costs, including ground transportation and parking, will be reimbursed according to policies set at the discretion of NYSSEA Board. No per diem, rental car expenses, gratuities or other miscellaneous items will be reimbursed. Expenses in excess of $50 must be documented by original receipts. Expenses must be reported on an approved expense form and must be submitted within 30 days after travel.

Part XII– Parliamentary Authority

12.1 The Parliamentary Authority for all NYSSEA meetings, including but not limited to Annual and Board meetings, will be Robert's Rules of Order Newly Revised (RONR). Committee meetings at the discretion of the Chair may be run by RONR. The Board will use the consent agenda format for its meetings.

12.2 Meetings of the Board will operate under the relaxed rules for "small boards" where they are not in conflict with and are addressed in standing rule 1.1.7.

Part XIV – Sunset Provisions

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14.1 Each policy in this manual (as adopted in June 2014) will sunset after December 31, 2017, unless renewed by the Board. This manual will be reviewed annually.

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Modeled after the NAEA Code of Ethics and Rules of Professional Conduct

Code of Ethics and Rules of Professional Conduct

Code of Ethics

1. Members and associates will, in personal and public life, strive to enhance the status of enrolled agents (EA) and promote their qualifications to serve the public.

2. Members and associates will demonstrate honesty, integrity, and objectivity in all their professional actions and relationships.

3. Members and associates will continually strive to improve upon their competence to practice by keeping informed and educated about tax practice and representation.

4. Members and associates will maintain the confidentiality of professional relationships.

5. Members and associates will support efforts to advance the reputation and prestige of the EA license.

6. Members and associates will comply with the most current provisions of Treasury Department Circular 230 and the NAEA Code of Ethics and Rules of Professional Conduct.

7. Members and associates will not knowingly misrepresent or omit information when preparing or approving and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service (IRS) matters. If a client insists on the misrepresentation or omission, the Member or Associate should withdraw and refuse to prepare the return or other documents.

Rules of Professional Conduct

1. Members and associates will adhere to all laws and regulations that provide equal opportunity for all clients and employees regardless of race, color, religion, gender, national origin, age, handicap, sexual orientation, or any other legally protected class.

2. Members and associates will maintain a confidential relationship between themselves and their clients or former clients, disclosing confidential information only when authorized or legally obligated to do so. Members and associates will instruct employees that information acquired in their duties is confidential and will ensure that confidentiality is maintained.

3. Members and associates will promptly submit requested information to the IRS and will not interfere with lawful efforts by the IRS to obtain any record or information, unless the member or associate believes, in good faith and on reasonable grounds, that the information is privileged.

4. Only members may designate themselves “Member(s) of the National Association of Enrolled Agents.” Only associates may designate themselves as “Associate(s) of the National Association of Enrolled Agents.”

5. Members and associates will not represent conflicting interests without express written consent of all parties after full disclosure.

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6. Members and associates will not allow their related business interests to affect representation of a client and must immediately disclose their interests when referring a client to another firm or enterprise for services.

7. Members and associates will refuse any gift, favor, or hospitality that would influence or appear to influence their actions.

8. Members and associates will take a position on a tax return favorable to their clients only if there is substantial authority that the position will be sustained on its merits, unless the position is disclosed and there is at least a reasonable basis for it. If applicable law is unsettled, or the application of law to the facts in a given situation is uncertain, members and associates must explain the probable effects of various alternatives to their clients who make the final decision as to the position taken.

9. Members and associates will not knowingly, directly or indirectly, professionally associate with an individual who has been suspended or disbarred.

10. Members and associates will avoid any appearance of impropriety when paying or accepting a commission to obtain a client, or to refer products or services.

11. Members and associates who are engaged simultaneously in another occupation will conduct themselves in such a manner that no conflict of interest exists when rendering professional tax service or professional advice. No member or associate will accept or pay a commission for the sale or referral of products or services to a client unless they are properly licensed and all facts are fully disclosed in writing to the client. No member or associate will pay a commission or referral fee to an employee for the sale or referral of products or services to a client unless the employee is properly licensed and the facts are fully disclosed in writing to the client.

12. Members and associates will not solicit clients in any manner prohibited by the most current provisions of Circular 230, including advertising or other forms of solicitation that present a false, misleading, or deceptive appearance.

13. Members and associates will undertake only those tax matters which the member or associate, or the member’s or associate’s firm, can reasonably expect to complete with professional competence. Members and associates will obtain sufficient relevant data to provide a reasonable basis for conclusions or recommendations as required to complete the task.

14. Members and associates should be considerate and courteous in dealing with representatives of governmental agencies. In practice, members and associates are required to provide all information required by a statute or regulations when formally requested by the authorized governmental agency.

15. Members and associates will not suggest or give the impression they can obtain special consideration from governmental agencies or their representatives because of prior IRS employment.

16. Members and associates will advise a client, preferably in writing, if they suspect the client may not have complied with the revenue laws or may have made an error in, or omission from, a return, document, affidavit, or other paper the client is required by law to execute.

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17. Members and associates will not represent a client, or will withdraw from client representation that has commenced, if:

a. The representation will result in the violation of the rules of professional conduct or the law,

b. The member's or associate’s physical or mental condition materially impairs his/her ability to represent the client,

c. The client persists in a course of action involving the member’s or associate’s services that the member or associate believes is criminal or fraudulent,

d. The client has used the member’s or associate’s services to perpetrate a crime or fraud, or

e. The member or associate is discharged.

18. Members and associates may withdraw from representing a client if:

a. The client insists on pursuing an objective that the member or associate considers imprudent,

b. The client fails substantially to fulfill an obligation to the member or associate regarding the member’s or associate’s services and has been given reasonable warning that the member or associate will withdraw unless the obligation is fulfilled,

c. The representation will result in an unreasonable financial burden on the member or associate,

d. The representation has been rendered unreasonably difficult by the client, or

e. Other good cause for withdrawal exists.

19. If representation is terminated, a member or associate will take reasonable steps to protect the former client’s interests including providing reasonable notice to allow retention of another practitioner, surrendering papers and property to which the client is entitled, and refunding unearned advance fees.

20. Members and associates will return to the client or former client all records or other data the client provided.

21. Tax preparation or representation services will be offered as authorized by the most current provisions of Circular 230.

APPENDIX A

I. GENERAL

The Association is obligated to prescribe and enforce standards for its members and associates. Complaint procedures are outlined in Section III. Investigations and hearings may be held to determine if members and associates adhered to these standards. The respondent may resign at any stage of proceedings discussed below but NAEA has no obligation to suggest or accept such resignation.

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II. DEFINITIONS

A. Censure: The mildest form of discipline, this action is a warning or reprimand.

B. Preponderance of Evidence: This is evidence that is more likely true than not.

C. Complaint: A written statement that must contain a clear and concise statement of facts that a member or associate (now referred to as respondent respondent) violated the ethical standards set forth by this Association. The complaint must include pertinent dates of the alleged unethical practice and be signed by the complainant(s), who may or may not be a member or associate of the Association.

D. Conflict of Interest: A conflict of interest arises when any person involved in a disciplinary proceeding (other than the complainant or respondent respondent) has competing professional or personal interests. Such competing interests can make it difficult to fulfill the disciplinary duties impartially. A conflict of interest exists even if no unethical or improper act results from it and can create an appearance of impropriety that can undermine confidence in the process. Any conflict of interest will not deprive a party or witness the opportunity to be heard, but the conflict may be considered when evaluating the evidence.

E. Expulsion: This includes loss of NAEA member or associate rights and privileges. Should proceedings result in expulsion, NAEA may disclose only that a person is no longer a member or associate.

F. Fraud: This is a deliberate misrepresentation, by words or conduct that causes another person to suffer damages, usually monetary damages. Fraud can also be committed by false or misleading allegations or by concealing something that should be disclosed.

G. Suspension: This is an intermediate form of discipline between censure and expulsion. A person who is suspended loses all rights and privileges of membership or association with NAEA for the period of suspension.

H. Continuing Education (CE): Instruction that meets the IRS requirement for Ethics education.

III. COMPLAINT PROCEDURES A. Initial Handling and Review

1. The Association’s executive vice president (EVP) receives all initial complaints. If a complaint is first received by a state affiliate’s leadership or Ethics Committee, the complaint must be forwarded within ten (10) days to the NAEA EVP. The complaints will be reviewed for required information described in II. C. above. The EVP will acknowledge receipt of the complaint to the complainant within thirty (30) days. A complete log or diary must be maintained by the chair of the Ethics & Professional Conduct Committee (E&PC). This log is open for inspection by E&PC Committee members and the NAEA EVP or NAEA’s president upon written request.

2. Every complaint will be reviewed and evaluated by the E&PC chair. The chair and/or the E&PC Committee are not obligated to act on every

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complaint received. The chair will report disposition of all complaints to the NAEA EVP.

3. The NAEA E&PC Committee chair will refer the complaint to the president of the relevant state affiliate. At any time the state affiliate can request that the NAEA E&PC Committee process the complaint.

4. If the respondent is an officer or director of the National Association of Enrolled Agents, the NAEA E&PC Committee alone will process the complaint.

5. If the respondent is an associate with no state affiliation, the NAEA E&PC Committee alone will process the complaint.

B. Investigation

1. The state affiliate president or the NAEA E&PC Committee chair will notify the respondent in writing within thirty (30) days of receiving the complaint. The notice will advise the nature of the charge, the allegations supporting the charge, and will advise the respondent of his/her rights under the disciplinary procedure. The notice will request a response within thirty (30) days.

2. The state affiliate president or NAEA E&PC chair will appoint two NAEA members to investigate the charge. The investigating members will report to the president or chair with a recommendation within sixty (60) days.

C. Hearing

1. Upon receipt of the investigative file, the state affiliate E&PC Committee or NAEA E&PC Committee will notify the respondent the investigation is complete and offer a hearing before the NAEA E&PC Committee. The respondent must request a hearing within ten (10) days.

2. If the respondent declines a hearing, or if the respondent fails to reply within ten (10) days, the committee will issue findings of fact and a recommended decision as described in Section III.

3. If the respondent requests a hearing, advance notice of the date, time, and place of the hearing will be provided at least thirty (30) days before the hearing.

4. Only members of the state affiliate E&PC Committee or the NAEA E&PC Committee will hear the matter. A Hearing Committee, consisting of at least three members, will select a chair to preside at the hearing. The hearing can be transferred to the NAEA E&PC Committee upon written request within fifteen (15) days of receipt of the respondent’s hearing request if the affiliate E&PC Committee is unable or unwilling to conduct the hearing. Hearing attendance is restricted to Hearing Committee members, the respondent, the respondent’s counsel (if applicable), the state affiliate or national counsel (if applicable), and a transcriber. Other persons may be allowed to attend only by agreement with the E&PC Committee and the respondent. Witnesses, including the complainant, will not be allowed to attend any part of the hearing in which they are not

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directly involved. Evidence will be considered informally and hearsay evidence will be heard, but the Hearing Committee chair will exclude irrelevant or unduly repetitive testimony. The Hearing Committee chair may restrict speakers’ time if restrictions are stated in advance of the hearing opening.

5. The respondent will have the right to appear before the Hearing Committee in person, to be represented by counsel, to present witnesses, to make an opening statement, to examine and rebut unfavorable evidence, and to make a closing argument.

6. The hearing will be recorded using a tape recorder or other recording device. The verbatim transcription will be made by a person who is not a member or associate of NAEA. All documents accepted by the Hearing Committee chair will be made an official part of the hearing record.

7. The Hearing Committee will deliberate in executive session with no non-committee member present including the transcriber or any party to the hearing

8. All rulings and decisions of the Hearing Committee chair that concern these proceedings will be final and binding.

IV. FINDINGS AND RECOMMENDATIONS

A. Findings

1. The only disciplinary actions that can be recommended are: dismissal, censure, suspension, or expulsion.

2. When making a recommendation the E&PC Committee should consider all facts and circumstances it deems relevant, including but not limited to the following (where applicable):

a. The extent of the seriousness of the offense, including whether it was intentional fraud, negligent misrepresentation, or an innocent mistake.

b. Whether this is the first offense or complaint. If it is not the first complaint, the E&PC Committee will also consider the date of the last offense and the nature of that offense.

c. Whether, and to what extent, others were harmed by the actions, including monetary loss or if there is physical injury, harm to reputation, loss of income, etc.

d. Whether the respondent may be subject to other liability or punishment.

e. Whether, and to what extent, the respondent has been responsive to and cooperative with the investigation and hearing.

f. Whether, and to what extent, the respondent made restitution to complainant(s).

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g. Whether, and to what extent, the respondent has been subject to previous discipline by NAEA (or a state affiliate).

h. Previous handlings of similar cases.

i. Whether there are any mitigating circumstances.

B. Dismissal

1. After initial review of the complaint as set forth in III.A.2 above, the NAEA E&PC Committee chair may dismiss a complaint after consulting with legal counsel or whomever is deemed appropriate.

2. For purposes of illustration only and not intended to be a complete or exhaustive list, a complaint may be dismissed for the following reasons:

a. Failure to state a claim on which relief can be granted.

b. Basing a complaint on matters which are already covered by another authority, jurisdiction, or regulated by law.

c. Knowledge that the same acts or omissions alleged in the complaint are already the subject of another body’s investigation, discipline, or prosecution.

d. Failure to allege a violation with specificity and/or with sufficient facts, evidence, or detail to support the charge.

e. Failure to comply with the requirements for a proper complaint, including complainant’s identity and signature.

f. Legal counsel advises no further action should be taken on the complaint.

3. A complaint may be deferred pending the action of another authority or jurisdiction the respondent is subject to.

4. At any time during the investigative process, the state affiliate president or NAEA E&PC Committee chair may dismiss the complaint if the chair believes it is appropriate to do so under the same reasons given in IV.B.2. above.

5. In the event the chair of the NAEA E&PC Committee or the state affiliate president dismisses the complaint, the NAEA E&PC Committee chair will notify the complainant of such decision. Unless legal counsel recommends dismissal of the complaint, the complainant will be notified that the decision to dismiss may be appealed to the president of the Association, who after consulting with the E&PC Committee chair may sustain or overrule the decision.

6. If the E& PC Committee decides to dismiss the complaint, the decision is

final. Notification of the complaint’s dismissal will be mailed to the state affiliate president, the respondent, the complainant and the NAEA EVP within ten (10) days.

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C. Continuing Education

1. In the event of any finding of a breach in Ethics and Professional Conduct by a member, a remedy for the offense will be two additional hours, annually, of ethics CE. The CE requirement will be for a three year period, beginning after the board determination of violation for the offense.

2. This CE will be in addition to the IRS requirement of two hours of ethics CE annually.

3. This requirement will be in addition to possible censure or suspension 4. The EVP shall review the member’s adherence to this requirement and in

the event the additional CE responsibility is not met, the EVP will recommend expulsion to the board.

D. Censure

1. If the E&PC Committee recommends censure, a copy of the finding of fact and recommendation will be mailed to the respondent within fifteen (15) days.

2. A censure must be in writing and clearly outline the consequences in the event of a recurrence of the conduct.

E. Suspension or Expulsion

1. If the E&PC Committee recommends suspension or expulsion, a copy of its finding of fact and recommendation will be mailed to the respondent at least fifteen (15) days prior to the effective date of suspension or expulsion.

2. Upon receipt of a state affiliate’s or NAEA E&PC Committee’s findings and recommendation for suspension or expulsion of a member or associate, the NAEA President will call a meeting of the NAEA Board of Directors unless a regularly scheduled meeting is to be held within ninety (90) days to review the state affiliate’s or NAEA E&PC Committee’s findings and recommendation. Excluded from this review will be all officers and directors from the state affiliate who participated in processing the case at the state level. The respondent may be heard at this session, if so desired. All disciplinary action hearings will be held in closed executive session.

3. The NAEA Board, upon reviewing the investigative file and recommendation, will confirm, modify, or dismiss the recommendation of the state affiliate or NAEA E&PC Committee. In reviewing the findings and recommendation, the NAEA Board of Directors will consider the facts and circumstances as identified in Section III. A. 2. above. The decision of the NAEA Board is the final appeal of a decision to suspend or expel a member or associate.

4. Suspension or expulsion will be done in good faith and in a fair and reasonable manner. A procedure is deemed fair and reasonable when it is

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carried out according to the California Corporate Code for Nonprofits Section 5340-5342 and:

a. It is done according to the NAEA bylaws.

b. The respondent is given notice of the suspension and the reasons for the action at least fifteen (15) days before the suspension or expulsion takes place.

c. The respondent has an opportunity to be heard by a body or person authorized to reverse the proposed suspension or expulsion. The opportunity to be heard can be orally or in writing and must occur not less than five days before the effective date of the suspension or expulsion.

V. ADMINISTRATIVE DEMANDS

A. Documents sent to the complainant or respondent as required by this Code must be mailed by USPS or sent by a private delivery service that provides confirmation of delivery.

B. No postponements or delays will be granted in the processing of a case unless unusual circumstances arise.

C. Any inspection or receipt of tax return information as a part of these procedures will be in accordance with existing laws, rules, and regulations.

D. Confidentiality will be established and maintained throughout the processing of a complaint.

E. The investigative file, including the hearing record, findings of fact, and recommendation, will be mailed to the state affiliate president and the NAEA EVP within fifteen (15) days of the hearing. If no hearing is held, the investigative file will be mailed within thirty (30) days of the investigation’s completion. All duplicate records will be destroyed.

F. Records of all proceedings under this Code will be sealed and retained at the NAEA national office and state affiliate headquarters for five (5) years from the date of the final decision of the highest body to hear the matter. If no state affiliate headquarters exist, the NAEA national office will serve as custodian. If no legal action has been instituted for reinstatement within that time, all records will be destroyed by the EVP. No records will be destroyed while any legal action is pending.

G. In the event of a conflict of interest or bias among any person serving in any capacity in a proceeding, that person will recuse him/herself from participation.

H. No E&PC Committee member or state affiliate E&PC committee member will be compensated for their time in this service. The respective convening authority will be responsible for charges incurred during conduct of its business. NAEA will reimburse NAEA E&PC Committee members for travel, lodging, and mailing in accordance with NAEA policies and procedures. The state affiliate will reimburse its E&PC Committee members in accordance with its own standing rules and procedures.

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I. Any state affiliate board of directors that wishes to have a standing committee for ethics and professional conduct must adopt the NAEA Code of Ethics and Rules of Professional Conduct or ethics and professional conduct rules that are at least as comprehensive as NAEA’s, and “fair and reasonable” procedures. This “fair and reasonable” criterion requires the code, rules and procedures to be either set forth in the state affiliate bylaws, adopted by reference in the state affiliate bylaws, or sent annually to all members or associates within the state affiliate.

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Contact:



Phone: 716-616-0104







2014 NYSSEA Conference Education Committee Report

May 19, 2014

At our January board meeting, the board approved the Committee’s request to engage paid

speakers for the 2014 NYSSEA conference at the Villa Roma. The Committee subsequently

contracted the following speakers for our conference: Robert McKenzie, Esq. (7 CE hrs), Kevin

Huston, EA, USCTP (7), Salvatore Candela, EA (4), Frank Degen, EA USTCP (2), and John

Sheeley (2). Mr. McKenzie and Mr. Huston are our paid speakers, while the remaining 3 speakers,

all NYSSEA members, receive waivers of the conference fee. We need to finalize the topic and

speaker for one more class. IRS and NYS will round-out the conference on Monday with their 1-

hour CE sessions. We believe we have a fine mix of courses centered on representation and on

preparation for our attendees. Our draft schedule is included with the report. As it is a draft,

realize that the timeslots for some classes could be shifted, if necessary.

Shortly, we will be gathering course descriptions to secure IRS course approvals, and monitoring

the progress of our speakers throughout the summer. We will also work on preparing speaker

biography summaries for inclusion in the conference materials, along with the committee’s letter to

attendees. We will also be working on the general conference survey and the class evaluations to

get them prepared far in advance. The full committee will be engaged with various tasks straight

through and beyond the conference. I thank each one of them for their assistance and their

contributions to date.

While at APEX, President Rosenberg and I chatted with NJSEA’s David Tolleth, EA and Chris

Thornton, EA, about possibly presenting a joint event in the future. As we e-blast our conference

information (coming soon), they will receive our blast and spread it amongst NJSEA members.

Each expressed an interest in attending our conference this October and they believe other

NJSEA members may wish to attend.

Overall, I am pleased with the committee’s progress this year and believe this conference will be a

fantastic educational event as well as a wonderful networking opportunity for our attendees.


Ann Kummer, EA CPA

2014 Conference Education Chair

* James Racaniello, EA * Judy Strauss, EA * Gino Comparetto, EA *

* Catherine Bostock-Hudy, EA * Henry Grabkowitz, EA *

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Contact:



Phone: 716-616-0104







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