E-Sources, broadcast the second and fourth Friday of each month, provides timely information about issues affecting the accounting profession, educational opportunities, and special events.

In this issue:
1. Register now for the Distinguished Speakers Dinner
2. Tax Info
3. Membership Directory Omissions
4. Business & Industry Fall Infocast Series
5. How to Market Your Firm In One Easy Step
6. Upcoming Section Event
7. CPE News

REGISTER FOR THE DISTINGUISHED SPEAKERS DINNER: We are pleased to present Dr. Barry Asmus, senior economist, as our guest speaker for the Distinguished Speakers Dinner on Thursday, November 15. We are now accepting registrations for individuals and tables for the dinner. Seating is limited, so please register early. The cost is $45 for members and $55 or non-members. To reserve a table, please complete the form and fax back to Jamie Etzbach at 404-237-1291: 
You can register individually online through the web site.

TAX INFO: Increase in Federal Minimum Wage Will Not Reduce 45B Credit - Employers should be aware of two changes to the credit for the portion of employer Social Security paid with respect to employee cash tips known as the 45B Credit. These changes are the result of recently enacted legislation. The law now requires employers to determine their credit using the minimum wage in effect on January 1, 2007 even if the minimum wage increases.

Treasury, IRS Extend Documentation Deadline for 409A Compliance - The Treasury Department and the IRS announced that taxpayers will have until Dec. 31, 2008, to bring documents into compliance with the final nonqualified deferred compensation regulations under section 409A of the Internal Revenue Code.

Back-to-School Tax Breaks Help Teachers Pay Classroom Costs; Aid Parents, Students With College Tuition - With the new school year now under way, the Internal Revenue Service today reminded teachers, parents and students that saving receipts and keeping good records can help them take advantage of various education-related deductions and credits on their 2007 federal income tax return.  

MEMBERSHIP DIRECTORY OMISSIONS – Due to how our new web site processes member applications and filters the information down to our database, some of you may have been inadvertently omitted from the Membership Directory listing this year. We apologize for the omission and are taking the necessary steps to correct the process before the next directory. The online member directory is the most accurate and up-to-date, and all members are included in that listing, unless they have specified otherwise. If you have any questions, please contact Jamie Etzbach at jetzbach@gscpa.org.

BUSINESS & INDUSTRY FALL INFOCAST SERIES: Join the AICPA in collaboration with CMA Canada and CIMA, the Chartered Institute of Management Accountants, for free interactive infocasts. Offered monthly in September, October and November, these Web-based events use case examples to illustrate and solve business challenges. All infocasts run from 12:00 -1:15 pm ET. Infocasts are free, but pre-registration is required as space is limited. To view the schedule and registration information, please click here.

HOW TO MARKET YOUR FIRM IN ONE EASY STEP: It is indeed true that no one tool or technique alone will solve your marketing or practice development problems, according to AccountingWeb. A fully effective marketing program is well rounded, using all or most of the marketing tools to multiply the effect of each of them. But the advantage of writing articles over all the others, if you can afford to do only one thing, is astonishing.

UPCOMING SECTION EVENT:
CPAs in Industry Lunch & Learn - Bank Offerings of the Future
Speaker: Joan Hill
Thursday, September 20  ~  Course No. 09720
11:30a.m. - 1p.m. (Registration at 11a.m.)
Location: Tarpley & Underwood, PC, Atlanta
CPE Credit: 1 hour general
Fees: $15 GSCPA Members, $15 Non-Members

CPE NEWS
UPCOMING COURSES:
Foundations in Governmental Accounting** (previously 08045)
September 18, 2007
8 hours A&A; Course No. 09055
8:30 a.m. – 4:30 p.m.
Instructor: W D. Logan CPA
Rainwater Conference Center, Valdosta
Fees: $269 for members; $319 for non members
**Eligible for the AICPA $30 discount

Visual Basic Programming for Accounting Applications (Bring Your Own Laptop)
October 04, 2007 
16 hours A&A; Course No. 10004
8:30 a.m. – 4:30 p.m.
Instructor: Charlton P. Calhoun, CPA
GSCPA Training Center, Atlanta
Fees: $389 GSCPA Members, $439 Non-Members by 9/17
$439 GSCPA Members, $489 Non-Members after 9/17

Wow! That's Deductible! - Larry Stein's Tax Deduction Supercourse - Loopholes and Limitations (NEW)
October 01, 2007
8 hours CPE; Course No. 10010
8:30 a.m. – 4:30 p.m.
Instructor: Larry Stein 
GSCPA Training Center, Atlanta
Fees: $209 GSCPA Members, $259 Non-Members by 9/20
$249 GSCPA Members, $299 Non-Members after 9/20

UPCOMING CONFERENCES
2007 Accounting Institute – Take Your Career to the Top.
October 5, 2007; 8 hours A&A; Classic Center, Athens; For the complete program schedule and registration information, visit the web site.

2007 Fall Decision Makers Conference – It All Starts With You.
October 18, 2007; 8 hours CPE; Cobb Galleria Centre, Atlanta; NEW for 2007 – Nonprofit Track. For the complete program schedule and registration information, visit the web site.

Comments/suggestions? Please email jetzbach@gscpa.org. 

The next issue of E-Sources will be released Friday, September 28, 2007.