McClintock Minute


Recent 2014-1 Winter Newsletter Articles

A Message from Our President

December 20, 2016

Welcome to the first issue of our quarterly newsletter, the McClintock Minute. We hope this newsletter can be used as a beneficial resource for you as well as your colleagues and friends. Each quarter we will feature articles relating to a variety of matters, including tax, student financial aid, and…

Financial Reporting for Small and Medium-Sized Entities

By Michael T. Wherry, CPA December 20, 2016

By Michael T. Wherry, CPA The Financial Reporting Framework for Small and Medium-Sized Entities (FRF for SME) is a self-contained financial reporting framework not based on accounting principles generally accepted in the United States of America (GAAP). Special purpose frameworks, with the exception of the contractual basis of accounting, are…

Violence Against Women Reauthorization Act New Reporting Requirements for 2014

December 20, 2016

By Sandy Santangelo The Violence Against Women Reauthorization Act, Public Law 113-4 (VAWA) was signed into law on March 7, 2013. Section 304 of the VAWA, known as the Campus Sexual Violence Act, changes existing requirements and imposes new obligations on institutions that will require additional Clery Act crime reporting…

Seek Guidance Now: Adjunct Faculty and School Employees Under the Affordable Care Act

December 20, 2016

By Steven T. Feldbauer, J.D. Many employers are already aware that the Affordable Care Act (“ACA”) contains “Employer Mandate” or “Play or Pay” provisions that will impose penalties for failing to provide affordable minimum essential health insurance coverage to full-time employees. However, with respect to determining full-time employee status especially…

6th Annual Todd-a-thon

December 20, 2016

During 2007, the McClintock family lost one of its own, Todd Reed McClintock, to leukemia at age 26. But, they would not let Todd’s passing be in vain. Every year, for the past six years, the McClintocks have held the annual Todd-a-thon to raise money for leukemia research. This year…