Hawaii Association of Public Accountants 59 Annual State ...

Hawaii Association of Public Accountants 59th Annual State Convention

June 11 - 14, 2014

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Kahului85 W. Kaahumanu Ave.

Kihei207 Piikea Ave.

Lahaina355 Keawe St.

Wailuku2061 Wells St.

Welcome to Maui and the

59th

Annual State Convention of the Hawaii Association of Public Accountants!

The Maui Chapter has worked hard to put together a program with seminars by nationally and state-recognized speakers, exhibits to help your accounting practices, two golf tournaments to test your handicaps, and fun evening events for you to relax. I hope you find the seminars educational,

the exhibits profitable to your firms, and of course, Maui’s beautiful golf courses nothing but fairways and greens.

Aloha,

John W. Roberts, M.B.A., CPA

HAPA State President

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS 59

th Annual State Convention

June 11 – 14, 2014

WEDNESDAY, JUNE 11, 2014

10:30 a.m. Opening Day Golf Tournament – Wailea Gold Course. 100 Wailea Golf Club Drive, Maui, Hawaii 6:00 p.m. Board of Directors Dinner Meeting 9:00 p.m. Hospitality Room Opens THURSDAY, JUNE 12, 2014

7:15 a.m. Registration; Hospitality Room Opens 7:45 a.m. Opening Ceremonies Greetings & Announcements Opening Message - John W. Roberts, MBA, CPA, CGMA, HAPA State President 7:55 - 11:45 a.m. Technical Sessions

“Federal Tax Update” “Burning Questions (and Even Hotter Answers) About Grantor Trusts” “Income Tax Aspects of Family Partnerships and LLCs” “The Remains of the Day: Planning for the Disposition of a Client’s Body (Physical and Virtual) After Death”

Lecturer: Professor Samuel A. Donaldson, Esq., Georgia State University College of Law, Atlanta, Georgia

11:45 - 12:45 p.m. General Membership Meeting, Part 1; lunch 12:45 - 4:25 p.m. Technical Sessions

“Recent Developments in the World of S Corporations” “Reasonable Compensation”

Lecturer: Larry J. Brant, Esq. of Garvey Schubert Barer, Portland, Oregon 5:30 - 6:10 p.m. Ocean Vodka Organic Farm and Distillery—tour and tasting, Upcountry Maui 6:15 - 8:45 p.m. Surfing Goat Dairy—Barbeque Dinner and Tour of Dairy, Upcountry Maui 9:30 p.m. Hospitality Room Opens


th Annual State Convention

June 11 – 14, 2014

FRIDAY, JUNE 13, 2014

7:30 a.m. Registration 8:00 - 9:00 a.m. Technical Sessions

“Hawaii Tax Update” Lecturer: Kurt Kawafuchi, J.D., LL.M, M.B.A., CPA (not in public practice) of Hochman Salkin Rettig Toscher & Perez, P.C. of Beverly Hills and Hawaii 9:00 - 11:40 a.m. “Tax Considerations for Foreign Investment in the United States” “FATCA Withholding and Reporting Requirements”

Lecturer: Gary Tober, Esq. of Garvey Schubert Barer, Seattle, Washington 11:40 - 12:50 p.m. General Membership Meeting, Part 2; lunch 12:50 - 1:40 p.m. Technical Sessions (continuation with Gary Tober, Esq.) 1:40 - 2:30 p.m. “Planning in a Low (Rising?) Interest Rate Environment” Lecturer: William H. Atha II, Sr. VP, Family Wealth Director, Morgan Stanley, Honolulu, Hawaii 2:45 - 3:30 p.m. “Capital Market Update” Lecturers: William H. Atha II, Sr. VP, Family Wealth Director, and Troy Torigoe, Assoc. VP, Wealth Advisor, Morgan Stanley, Honolulu, Hawaii 3:30 - 4:30 p.m. “Economic Update and State Revenue Trends” Lecturer: Paul H. Brewbaker, Ph.D., Economist, TZ Economics, Honolulu, Hawaii 6:00 - 10:00 p.m. 59th Annual State Convention Installation Banquet; dancing and entertainment by the Asian Blend band SATURDAY, JUNE 14, 2014

10:00 a.m. Aloha Golf Tournament – Wailea Emerald Course. 100 Wailea Golf Club Drive.

Mānoa ▪ Punahou ▪ University ▪ Moiliili Hawaii State Capitol, Room 404, Honolulu, Hawaii 96813

Phone: (808) 586-8475 ▪ Email: [email protected] Web: www.capitol.hawaii.gov

'

MESSAGE FROM

REPRESENTATIVE ISAAC W. CHOY, CPA

Aloha and Welcome to the 59th Annual Hawaii Association of Public Accountants

(HAPA) Annual Convention. I am sorry that I will be missing my first convention for as long as

I can remember. Laurie and I will be attending our daughter Ashley’s graduation from the University

of Washington. Nonetheless, I know you will have a great time in Maui and we will both miss all

of you.

HAPA is an organization that stands for local practitioners all across the Hawaiian Islands.

Its advocacy for small practices in the state cannot be matched, and it is at these annual get togethers

that we re-energize ourselves for the challenges ahead. The accountants in Hawaii needs HAPA, to

make sure that they have a voice in every aspect of our profession and HAPA does an excellent job

for the practitioners.

Relax and have fun, the road ahead maybe bumpy, but HAPA will be there to lead the way

and help all of us be successful.

Have a great convention, and remember to leave some of that single malt scotch for me.

Aloha,

Isaac W. Choy, CPA

State Representative

District 23

HOUSE OF REPRESENTATIVES

State of Hawaii

State Capitol

Honolulu, Hawaii 96813

mailto:[email protected]

http://www.capitol.hawaii.gov

Marilyn M. Niwao, J.D., CPA, ATA

NSA First Vice President Niwao & Roberts, CPAs, a P.C.

2145 Wells Street, Suite 402

Wailuku, Hawaii 96793

Telephone (808) 242-4600, ext. 224

E-mail: [email protected]

Greetings from NSA!

In August 2013, I was elected as NSA First Vice President at NSA’s Annual Convention in Indianapolis, Indiana. (Thank you to HAPA members who supported my election as 2

nd VP of

NSA in 2012 against 3 other candidates!) In addition to attending other state society conventions and board meetings, I attended the NASBA meeting on Maui in October 2013 and the Accreditation Council for Accountancy and Taxation (ACAT) board meeting in St. Petersburg, Florida in January 2014. One of my primary responsibilities as 1

st VP also was

to serve as Chair of the Budget Committee and propose a budget for NSA for the next fiscal year. The NSA 69

th Annual Convention will be held at the Hyatt Regency in Baltimore, Maryland

from August 20 to August 23, 2014. At that convention, I hope to be elected as NSA president. The convention is packed with 17 hours of Hot Topic CPE, with IRS Commissioner John Koskinen featured as a keynote speaker. NASBA president and CEO Ken Bishop and NASBA Chair Carlos Johnson will also participate in a panel discussion discussing emerging issues affecting your practice. Social events include a Baltimore Crab Feast, an ACAT cocktail reception, an Aloha Dessert Reception sponsored by HAPA in my honor, and the installation banquet on August 23, 2014. The Hyatt Regency hotel is located at Baltimore’s Inner Harbor, which is a great location with lots of restaurants, shops, boat and harbor shuttle cruises, and attractions to see, such as the Maryland Science Center, the National Aquarium, and the Fort McHenry National Monument. I hope you are able to join me at this year’s Annual NSA Convention in Baltimore! With warmest aloha,

Marilyn M. Niwao Marilyn M. Niwao, J.D., CPA, ATA First Vice President National Society of Accountants

1010 North Fairfax Street, Alexandria, Virginia 22314-1574 ● Phone: 703.549.6400 ● Fax: 703.549.2984 ● http://www.nsacct.org

mailto:[email protected]

June 2014 Welcome to the 59

th Annual HAPA state convention. The Maui chapter is always a great

host. I am looking forward to the great CPE that is scheduled and trying Maui produced vodka and having dinner on the goat farm. As NSA District XI governor, I attended the joint Districts IX, X and XI meeting in Las Vegas, NV and the NSA board meetings in Minneapolis, MN and Charlotte, NC where the main focus was membership and how to increase membership. If anyone has any ideas that can help NSA with membership recruitment please let me know. The 2013 NSA convention was held in Indianapolis, IN. This year’s annual NSA convention will be held at Hyatt Regency, Baltimore, MD on August 20-23, 2014. Marilyn Niwao, NSA second VP and HAPA member, will be installed as NSA President at the convention. I encourage you to attend the convention and help Marilyn celebrate her installation. Marilyn will become the third HAPA member to serve as NSA president, which is a great accomplishment for a member of HAPA. I want to thank Dick Oshima as District XI district director and his efforts in NSA membership recruitment. I hope your stay on Maui is enjoyable. Aloha,

Brian M. Iwata NSA District XI Governor

1010 North Fairfax Street, Alexandria, Virginia 22314-1574 ● Phone: 703.549.6400 ● Fax: 703.549.2984 ● http://www.nsacct.org

1. CALL TO ORDER

2. CALL FOR QUORUM (20 members in good standing in attendance)

3. APOINTMENTS OF:

Parliamentarian Sergeant-At-Arms

4. MINUTES OF 58

TH ANNUAL GENERAL MEMBERSHIP MEETING.................. Sharon Ibarra

5. REPORTS OF THE OFFICERS:

President .................................................................................................. John W. Roberts Vice President, Hawaii ................................................................................... Peter Tadaki Vice President, Kauai ...............................................................................Timothy L. Albao Vice President, Maui ........................................................................ Colleen M. Takamura Vice President, Oahu .................................................................... Robert H. Fukuhara, Jr. Treasurer.................................................................................................... Laurie M. Choy

6. REPORTS OF THE NATIONAL SOCIETY OF ACCOUNTANTS (NSA) OFFICERS:

NSA First Vice President ........................................................................ Marilyn M. Niwao Governor, District XI .....................................................................................Brian M. Iwata State Director, Hawaii .................................................................................... Dick Oshima

7. REPORTS OF STANDING COMMITTEES:

Membership ................................................................................................... Eric Matsuda Legislative Committee .................................................... Marilyn M. Niwao, Brian M. Iwata 8. UNFINISHED BUSINESS

9. NEW BUSINESS: Endorsement of Marilyn M. Niwao as NSA President and Dick Oshima as NSA State Director for Hawaii Election of HAPA Officers and Directors:

Report of the Nominating Committee ..................................................... Marilyn M. Niwao Election of Officers and Directors .................................................................Sharon Ibarra Installation of Officers and Directors ............. Marilyn M. Niwao, NSA First Vice President

10. STATE DELEGATES TO THE 69

th NSA ANNUAL CONVENTION

Every NSA Member Attending is a Delegate.

11. SELECTION OF 2016 HAPA 61st ANNUAL STATE CONVENTION SITE

12. ANNOUNCEMENTS

13. ADJOURNMENT

59th ANNUAL STATE CONVENTION ANNUAL GENERAL MEMBERSHIP MEETING

Thursday, June 12, 2014 and Friday, June 13, 2014 Makena Beach and Golf Resort – Wailea-Makena, Hawaii

AGENDA

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS OFFICERS AND DIRECTORS 2013 – 2014

President ............................................................................................ John W. Roberts Vice President – Hawaii ........................................................................... Peter Tadaki Vice President – Kauai............................................................... ……Timothy L. Albao Vice President – Maui ................................................................ Colleen M. Takamura Vice President – Oahu ............................................................ Robert H. Fukuhara, Jr. Secretary ................................................................................................Sharon Ibarra Treasurer ............................................................................................. Laurie M. Choy Director – Hawaii ......................................................................................... Ross Oue Director – Hawaii ............................................................................... Nathan Colgrove Director – Maui ................................................................................. Marilyn M. Niwao Director – Oahu .......................................................................................... Michael Ito Director – NSA Governor ....................................................................... Brian M. Iwata Director – NSA State Director .................................................................. Dick Oshima Director – NSA Past President ............................................................ Walter T. Y. Lau Ex-Officio ........................................................................................... Gregg M. Taketa

NATIONAL SOCIETY OF ACCOUNTANTS

First Vice President ........................................................................... Marilyn M. Niwao Governor, District XI............................................................................... Brian M. Iwata State Director ........................................................................................... Dick Oshima

2014 CONVENTION COMMITTEE

Co-Chairpersons ............................................... …..Marilyn M. Niwao & Shaun Thayer Master of Ceremonies............................................ Shaun Thayer & John W. Roberts Hotel Arrangements ................................... Marilyn M. Niwao & Colleen M. Takamura Sponsors ........................................................................................... Marilyn M. Niwao Hospitality Suite ............... John W. Roberts, Marilyn M. Niwao, Colleen M. Takamura Finance & Registration............................................................ …Colleen M. Takamura Program Booklet ........................................................................... Nathan A. Colgrove Registration Forms. ........................................................... ...............Marilyn M. Niwao Registration Form Mailings ................... Ty Yoshimi, Debra Yoshimi, Lynn Yamamoto Ashley Rixey, Sarah Bartel, Gilbert Takamura Brandon Russell, Carol Uhl, Colleen M. Takamura Internet Notices. .................................................................. ...............John W. Roberts Speakers ........................................................................................... Marilyn M. Niwao Speaker Materials - Copying ....................................................................... Ty Yoshimi Seminar Reception ................................................. Colleen M. Takamura & Carol Uhl Continuing Education Certificates & Name Tags ............Ross Fusato & Mindy Fusato Golf Tournaments & Prizes ................ Shaun Thayer, Ross Fusato, Robert Kawahara Thursday night tours & Barbeque dinner ........... Marilyn M. Niwao & John W. Roberts Colleen M. Takamura, Shaun Thayer Friday night banquet Reception ................................................ Lynn Yamamoto & Lester Yamamoto Program & Entertainment ...................................................... Marilyn M. Niwao

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS

PAST PRESIDENTS

1943 – 1944 ........................................................................... Howard Polakow 1944 – 1945 .............................................................................. James R. Hara 1945 – 1946 ............................................................................ William H. Plate 1946 – 1947 ..................................................................... Herman G.P. Lemke 1947 – 1948 ............................................................................... Paul B. Leong 1948 – 1949 ......................................................................... Richard B. Goeas 1949 – 1950 ............................................................................ Allen S. Sonoda 1950 – 1951 ....................................................................... Howard K. Yoshino 1951 – 1952 ............................................................................ Katsuto Nagaue 1952 – 1953 ................................................................... Michael M. Tokunaga * 1953 – 1954 ................................................................................. Ah Chan Jim 1954 – 1955 .......................................................................... Harry S. Shiroma 1955 – 1957 ...........................................................................Shigeo Matsuura 1957 – 1958 .......................................................................... Robert S. Okuma * 1958 – 1959 ............................................................................ George F. Ikeno 1959 – 1960 ............................................................................... Seiji Mizukami 1960 – 1961 .......................................................................... Shoichi Okumoto * 1961 – 1962 ............................................................................. Tad T. Uyehara 1962 – 1963 ........................................................................... Francis Motooka * 1963 – 1964 ................................................................................ Harry H. Ueki 1964 – 1965 .................................................................... Raymond Kashiwada 1965 – 1966 .................................................................................. Tom T. Kato * 1966 – 1967 ................................................................... Herbert H. Masunaga 1967 – 1968 ....................................................................... Rudolph C. Cockett 1968 – 1969 ...................................................................... Thomas H. Shiroma 1969 – 1970 ............................................................................. David K.Y. Yee * 1970 – 1971 ................................................................................. Koki Akimoto 1971 – 1972 ................................................................................. Edmund Lau 1972 – 1973 ............................................................................ Yoshiko T. Sato 1973 – 1974 ........................................................................ Clifford M. Nishina * 1974 – 1975 .............................................................................. Haruto Tanabe * 1975 – 1976 ...................................................................................... Y.F. Choy 1976 – 1977 ...................................................................................... Tad Aono 1977 – 1978 .............................................................................. Albert H. Yuen 1978 – 1979 .................................................................... Mitsutada Nakayama 1979 – 1980 .................................................................................. Edmund Yin 1980 – 1981 ............................................................................... Jo N. Okazaki 1981 – 1982 ...................................................................... Ernest Chang-Tung 1982 – 1983 ............................................................................. Walter T.Y. Lau*+ 1983 – 1985 ........................................................................ Raymond A.C. Nip * 1985 – 1986 .................................................................................. Tom T. Kato * 1986 – 1987 ..................................................................... Gilbert J. Matsumoto *

*Past or Present NSA Governor, District XI +Past or Present NSA President


PAST PRESIDENTS (Continued)

1987 – 1990 ................................................................ Robert H. Fukuhara, Jr.*+ 1990 – 1992 ..................................................................... Terence B. Enriques 1992 – 1993 ..............................................................................Darryl T. Komo 1993 – 1995 ............................................................................... A. Russell Ing 1995 – 1996 ......................................................................... Lynne T. Nakama 1996 – 1998 ................................................................................ June Y. Aono 1998 – 2002 .......................................................................... Marilyn M. Niwao * 2002 – 2003 .............................................................................James C.L.Moo * 2003 – 2006 .............................................................................. Isaac W. Choy 2006 – 2009 ........................................................................... Gregg M. Taketa 2009 – 2014 ........................................................................... John W. Roberts

*Past or Present NSA Governor, District XI

+Past or Present NSA President


th Annual Membership Meeting

June 28, 2013 On Thursday, June 28, 2013 at 11:43 a.m., President John Roberts called the meeting to order at the Golden Nugget Hotel, Las Vegas, Nevada. ATTENDANCE In accordance with Article V, section 4 of the Constitution which requires 20 members in good standing to establish a quorum, Secretary Sharon Ibarra verified the existence of such a quorum. PARLIAMENTARIAN President Roberts appointed Dick Oshima to serve as Parliamentarian. SERGEANT-AT-ARMS President Roberts appointed Gilbert Matsumoto to serve as the Sergeant-at-Arms. SECRETARY’S REPORT Minutes of the 57

th Annual Membership meeting as prepared by Secretary Ibarra were printed in the

general membership program. It was moved, seconded and unanimously approved to accept the minutes. REPORTS OF THE OFFICERS President Roberts and each of the four Vice Presidents submitted written reports, which were printed in the general membership program. A copy of each report is contained in the Secretary’s file. TREASURER’S REPORT The Treasurer’s report was printed in the general membership program. On motion duly made, seconded and unanimously approved, the Treasurer’s report was accepted subject to audit. REPORTS OF THE NSA OFFICERS NSA District XI Governor Brian Iwata submitted a written report that was printed in the general membership program. NSA State Director Dick Oshima also submitted a written report. NSA State Director Dick Oshima stated there is no cost for the NSA membership application until December 31, 2013. NSA Second Vice President Marilyn Niwao also submitted a written report. NSA Second Vice President Marilyn Niwao invited the members to attend the NSA convention at Hyatt Indianapolis, Indianapolis, IN on August 21-24, 2013. REPORTS OF COMMITTEES The following committee reports were included in the general membership meeting program and are contained in the Secretary’s file:

1. Membership – Chairperson, Eric Matsuda 2. Legislative Committee – Co-Chairpersons, Marilyn Niwao and Brian Iwata

UNFINISHED BUSINESS None


th Annual Membership Meeting

June 28, 2013 NEW BUSINESS ELECTION OF OFFICERS AND DIRECTORS Nominating Committee Chairperson, Marilyn Niwao, presented a recommended slate of officers and directors for the year 2013/2014: President John Roberts Director-Oahu Michael Ito Vice President-Oahu Robert Fukuhara, Jr. Director-Hawaii Nathan Colgrove Vice President-Hawaii Peter Tadaki Director-Maui Marilyn Niwao Vice President-Maui Colleen Takamura Director-Kauai/West Hi Ross Oue Vice President-Kauai Timothy Albao Secretary Sharon Ibarra Treasurer Laurie Choy The Nominating Committee reported that the slate of officers was posted as required. President Roberts called for any further nominations from the floor for all of the above positions. On motion duly made, seconded and unanimously approved, the nominations of all of the above positions were closed. President Roberts then instructed Secretary Sharon Ibarra to cast a unanimous ballot for each of the nominees. NOMINATION OF DISTRICT XI GOVERNOR On motion duly made, seconded and unanimously approved, the membership recommended Brian Iwata be presented for nomination at the NSA national convention to serve as Governor for District XI for two years. On motion duly made, seconded and unanimously approved, the membership endorsed Marilyn Niwao for NSA First Vice President at the upcoming NSA annual convention in August. A motion was duly made and seconded to endorse a Second Vice President candidate for NSA. After discussion, the membership did not pass the motion. STATE DELEGATES TO THE 67

th NSA ANNUAL CONVENTION

President Roberts announced that anyone attending is a delegate. The convention will be held at Hyatt Indianapolis, Indianapolis, IN on August 2013. SELECTION OF 2015 HAPA ANNUAL STATE CONVENTION HOST CHAPTER The Oahu Chapter graciously volunteered to host the 2015 60

th annual state convention. Next

year’s convention will be hosted by the Maui Chapter from June 11th to 13

th, 2014.

ANNOUNCEMENTS None. There being no further business to come before the general membership meeting, on motion duly made, seconded and unanimously approved, the meeting was adjourned at 11:55 p.m. Respectfully submitted,

Sharon Ibarra Sharon Ibarra

Secretary


Organized August 7, 1943 P.O. BOX 61043

HONOLULU, HAWAII 96839

STATE PRESIDENT’S REPORT

2013 – 2014

Although a quiet year for CPA licensing law changes, HAPA remained busy by adding two truly

extraordinary CPE events to its course offerings.

In September 2013, HAPA held a seminar on the Affordable Care Act (ACA) in Honolulu. The

event's panel of speakers included the leaders of the major stakeholder organizations in Hawaii,

and was well attended by HAPA members, Hawaii legislators, lobbyists, and journalists.

While the primary purpose of our ACA seminar was to educate our members about the ACA

itself, it also raised awareness of conflicts between the ACA and Hawaii's Prepaid Health Care

Act. In the process, the seminar expanded HAPA's emerging role as a voice looking out for not

only the interests of its members, but also the interests of Hawaii's business community at large.

Many of the seminars available to Hawaii's public practitioners are annual updates, which add

incremental layers of knowledge on top of practitioners' existing knowledge base. This year

HAPA's leadership tested a different approach designed to build and expand the knowledge

foundation of our members.

In May 2014 at the Golden Nugget Hotel and Casino in Las Vegas, HAPA presented two days

of seminars by top national speakers on the topics of e-commerce, criminal tax fraud,

international taxation, multi-state taxation, and other complex and emerging topics designed to

educate our members on the hot issues of today and tomorrow. Our Conference on Emerging Tax Issues was attended by HAPA members from every chapter as well as practitioners from

Alaska, California, Oregon, and Washington states. Judging from the positive feedback

received, we hit the bull's-eye by offering top-level training at an affordable price.

HAPA remains an all-volunteer trade association built around the concept of practitioners

serving practitioners. The tasks of watching our members' backs at the legislature and at the

board of public accountancy as well as providing high-quality yet affordable CPE are borne by

volunteers. When you see the officers. directors, and committee members that form HAPA's

leadership core, please join me in thanking them for their many hours of service to our

profession of public accounting.

Finally, thank you for the privilege of serving as your president.

Sincerely, John W. Roberts, M.B.A., CPA HAPA State President




OAHU CHAPTER ANNUAL REPORT

2013 – 2014

Aloha Hapa Members,

Welcome to the Hapa State Convention at the Makena Beach and Golf Resort hosted by the Maui Chapter. This year’s convention promises to be an eventful one with golf, seminars, banquets, socializing with friends and renewing old acquaintances.

It has been a very busy year for the officers and committee people of the Oahu Chapter.

Denise Yoshida the chairman of the Oahu Chapter’s Annual Banquet and Membership meeting has planned another great event on June 6, 2014 at Fort Shafter.

The continuing education committee again provided much needed education in accounting and tax preparation. The seminars have been very informative according to the feedback we have been getting. This year the Oahu chapter is hosting a seminar in October 2014 that covers ethics, partnerships and S-corp changes at the Pagoda Hotel.

There is still a growing interest in Hapa’s September accounting and auditing seminar as there have been an increase in inquires and attendance through the past tax season.

The scholarship committee headed by Jeff Lee is doing an extraordinary job as the students are again interested in the career of accounting as a rewarding profession. The Hapa Oahu Chapter was well represented at the UH Business Night at the Sheraton Hotel and will be presenting and mentoring Hapa’s “Special Student in Accounting” award winner.

Hapa’s Oahu Convention Chairperson Denise Yoshida is actively working on the state convention in June 2015 in Las Vegas at the Golden Nugget and it promises to be an entertaining one this year. I hope many of you will be attending next year’s convention in Las Vegas.

I would personally want to give a big Mahalo to all of my officers and committee chairpersons and committee members for all their hard work, efforts and time to make this another great year. Respectfully submitted,

Robert H. Fukuhara Jr. Robert H. Fukuhara Jr. HAPA Oahu Chapter President June 2014




MAUI CHAPTER ANNUAL REPORT

2013 – 2014

The Maui Chapter was busy with business meetings, seminars, a summer bash, a Christmas party and planning the 2014 annual State convention. In addition, this year we held a sunset boat cruise for the members and their guests. It was a wonderful evening – perfect weather for a boat cruise and we saw so many whales and beautiful sunset. In addition, the members of the Maui Chapter spent many hours participating in the NSA convention and HAPA’s legislative efforts. This year, in addition to the regular scheduled seminars, the Maui Chapter held a non-profit seminar and an ethics seminar. For 2014, there was one recipient of the Leighton K. Matsuyama Memorial Scholarship. Congratulations to Fritzy Ann Ruiz, who is an accounting student at the University of Hawaii, Maui College. Congratulations to Alvin Imada, who was chosen as Maui Chapter’s outstanding member for this fiscal year! Alvin has been instrumental in providing sponsorships from Central Pacific Bank for this convention and numerous past conventions. Alvin, we appreciate your efforts for the Maui Chapter and HAPA as a whole. Also, thank you to my fellow officers (Robert Kawahara, Vice-President; Marilyn M. Niwao, treasurer; Mindy Fusato, recording secretary; and Jill Sugimoto, corresponding secretary), directors (Ty Yoshimi, Shaun Thayer, Ross Fusato and Christopher Van Ryn), and committee chairmen (John W. Roberts, Legislative Chair) for your assistance in making this past year a very successful one! Respectfully submitted,

Colleen Takamura Maui Chapter President




BIG ISLAND CHAPTER ANNUAL REPORT

2013 - 2014

The Hawaii Island Chapter had an eventful year. I would like to recognize and thank this year’s officers and chair persons, Val Peralto (CPE), Jeffrey Girdner (Vice President), Sandra Silva (Treasurer), Carolyn Lum-Bellem (Secretary), Nathan Colgrove (State Director), Le Pomaski (Aloha & Welfare) and Scholarships Chairperson, Keith Marrack. Due to the support of the Big Island membership HAPA for 2014 has awarded $3,500.00 in scholarships to four deserving college students. The following is a summary of the Chapter’s events: August 8, 2013 Chapter meeting at the Hilo Yacht Club. Speaker Ralph Boyea IRA Tax Advocate Panel Member September 26-27, 2013 Accounting and Reporting Standard update and review seminar by Walter J. Haig II, CPA. Wine tasting event following the seminar October 17, 2013 HAPA Student Nite at UH Hilo campus center October 22, 2013 Ethics Seminar presented by State Representative, Isaac Choy November 19-20, 2013 Federal Income Tax Workshop with Professor Steve Dilley December 4, 2013 Christmas parties in Hilo and Kona January 9-10, 2014 Professional Tax Institute Seminar April 24, 2014 After tax season parties in Hilo and Kona June 5, 2014 Installation luncheon Respectfully submitted,

Peter Tadaki Peter Tadaki Hawai’i Island Chapter President




KAUAI CHAPTER ANNUAL REPORT

2013 – 2014

HAPA Members:

Year after year, HAPA has provided us with the opportunity for continuing professional education. This year was no exception. The recently held Conference on Emerging Tax Issues was outstanding. Some of the subjects covered were on laws governing electronic transactions; criminal tax fraud (my favorite-speakers were private attorneys who once worked for the U.S. Department of Justice handling tax issues and two special agents from the Criminal Investigation Division of the IRS); worker classification; and on the Foreign Account Tax Compliance Act. Couple of the speakers will be at our conference this year. By the time you read this, the commencement ceremony of the University of Hawaii’s Kauai Community College will be held. This year, there will be no publicly presentation of awards, but awards will be announced as the recipient walks across the stage for his/her diploma at the ceremony. The list of commencement/academic awards (donor and recipients) will also be printed in the commencement program. This year, the Hawaii Association of Public Accountants accounting award for educational excellence will be given to Keone Tango. According to the Business Education division staff, Keone is an industrious and highly competent student and our award recognizes the commitment toward academic excellence.

Respectfully submitted,

Timothy L. Albao Timothy L. Albao Kauai Chapter President




ANNUAL MEMBERSHIP REPORT Eric Matsuda, Membership Chairman

New Members

The Membership Committee has submitted for Board approval 21 membership applications for the fiscal year ending June 30, 2014. Regular/ Young Associate Accountants Students Total

Hawaii 3 - 1 4

Kauai 0 - - 0

Maui 6 1 - 7

Oahu 7 2 1 10

16 3 2 21

Membership Drive Incentive Award For the current year, the State Board is happy to honor Marilyn Niwao for sponsoring five new members. A cash award of $200 will be given to Marilyn and she is generously using it to supply refreshments and snacks to the convention hospitality suite.




HAPA Legislative Committee Report 2013 - 2014

The HAPA legislative committee started the fiscal year off early deciding to get involved with the Affordable Care Act (“ACA” or “Obamacare”) and its implementation in Hawaii, even though the issue was not directly related to CPA licensing or tax matters. The decision was made by the legislative committee and the HAPA board of directors to educate HAPA members about an issue that would likely impact the practices of HAPA members and their small business and individual clients to a great extent. Most importantly, the public was informed by HMSA that implementation of the Affordable Care Act would cause a marked increase in health insurance rates for many because of age-rating under the ACA. Under the ACA age-rating, health insurance premiums would be three times higher for older persons as opposed to premiums for younger persons. Age-rating would apply in Hawaii to small businesses who have less than 50 full-time employees and to individuals. For many small businesses, they would experience “rate shock” if they employed primarily older employees. On September 30, 2013, the HAPA Oahu Chapter sponsored a special panel discussion on the ACA put together by the legislative committee. Moderator of the panel was State Representative Isaac Choy, and panelists included State Rep. Angus McKelvey, Chair of the House Consumer Protection and Commerce Committee; Hawaii Insurance Commissioner Gordon Ito; Chairman of the Hawaii Health Connector and President of the Chamber of Commerce of Hawaii Sherry Menor-McNamara; Tony Saguibo, Vice President of Government Programs, HMSA; and Marilyn M. Niwao, HAPA State Director and NSA 1

st Vice President.

Other legislators, lobbyists, and the media were invited to attend the Honolulu presentation, which was to be informative of the ACA rules and the problems due to the ACA. Approximately 200 HAPA members and guests attended the Honolulu panel discussion on the ACA. The presentation was videotaped and presented again on Maui and the Big Island. At the panel discussion, HAPA learned that age-rating was not required by the ACA and instead it was an election made by the State. The Insurance Commissioner explained that age-rating was done so that it would encourage young people to sign up for the Health Care Connecter. The election was done even though it would put a heavy burden on older persons and small businesses that employed primarily older workers. The HAPA legislative committee informed the legislators that they did not want age-rating. Luckily, President Obama heard complaints that people would not be able to keep their current health insurance plans, contrary to what had been promised by him. Accordingly, a one-year extension was put into place where an employer could elect to keep their old plans and avoid the age-rating adjustment in Hawaii. Nevertheless, it became obvious that the ACA will result in big increases in health insurance premiums for many, and that there were definite conflicts because the ACA and the Hawaii Prepaid Health Care Act were two different systems that did not work well together.

HAPA Legislative Committee Report 2013-2014 Page 2 of 2 HAPA also received a proposal by Michael McEnerney, J.D., CPA/ABV/CFF, ASA, CVA and listened to Mike speak about regulating unlicensed individuals in accounting and taxes and require continuing education since he saw so many examples of substandard work in the course of his work as an expert witness in the litigation arena. HAPA had long been in favor of state tax preparer regulation for unlicensed and unenrolled individuals, and was interested in the concept since the courts held that the IRS could not test and regulate unlicensed individuals as RTRPs. HAPA is still interested in helping with state tax preparer regulation in the future if Mike is willing to help with the legislative committee. Attempts were made by the HSCPA to have bills heard on out-of-state CPA "no notice, no fees, no escape" mobility. However, no state legislator scheduled hearings for the bills. HAPA's position is still that there remains unresolved questions regarding enforcement against out-of-state CPA practitioners who violate Hawaii's laws, and the "no escape" provisions for out-of-state CPAs lack support in practice in Hawaii. HAPA also monitored Board of Public Accountancy meetings. HAPA is proud to have more HAPA members on the Board of Public Accountancy that understand the issues facing small firm practitioners. The Board of Public Accountancy has been busy setting up procedures for mandatory peer review. CPA firms must obtain a peer review between 2015 to 2017 if they perform compilations, reviews, audits, or examinations of prospective financial information performed under the attestation standards. The HSCPA will be administering the peer review program in Hawaii. Other organizations may also be approved as sponsoring organizations. It is not necessary to join the HSCPA or the AICPA in order to participate in the Hawaii peer review program. If a CPA firm performs attest work (defined as including compilations, reviews, audits, and examinations of prospective financial information performed under the attestation standards), then they must register with the HSCPA by December 31, 2015. The peer review program was passed with the goal of educating and helping CPA practitioners, and all CPA firms doing business in Hawaii must be peer reviewed. HAPA's legislative committee thanks everyone who contributed to helping HAPA with achieving another successful year! Respectfully submitted, Marilyn M. Niwao, J.D., CPA, CGMA, ATA and Brian M. Iwata, CPA HAPA Legislative Committee Co-chairpersons




HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS SCHOLARSHIP FUND REPORT FOR THE PERIOD FROM JULY 1, 2013 TO JUNE 30, 2014

The Hawaii Association of Public Accountants Scholarship Fund awarded the follow-ing Scholarships during the year:

HAWAII CHAPTER

Amber Koker Zachery Pettus

Maria Paglinawan Jubylen Teehee

MAUI CHAPTER

Fritzy Ann Ruiz

OAHU CHAPTER

Elisa Batangan

Chota Yoza Bernardo Equla III

John Chilcott The Hawaii Association of Public Accountants Oahu Chapter Endowed Scholarship awarded its scholarship to:

Korel Kanno In addition the Oahu Chapter funded the following awards:

UNIVERSITY OF HAWAII - MANOA

Michelle Mak - Special Senior in Accounting Award Katherine Spieler -Special Senior in Accounting Award

In total more than $ 10,000.00 in Scholarships and Awards were given out from the Scholarship and Endowment Fund during the year. Thank you HAPA members for your generous donations and support.

Carolyn Lum-Bellum

Outstanding Member Big Island Chapter

The Big Island Chapter’s outstanding member this year is Carolyn Lum-Bellem. She has been a member of the Big Island Chapter of HAPA since 1984 and has served all offices of the chapter from Secretary to Past President/Director. For the last two years she has again served as Secretary and the go-to-girl for the group. Born on Whidbey Island in Washington State she later attended high school in Eastern Washington. Upon graduation she headed to Venezuela for over a year as a Rotary Exchange Student. She returned to attend college at Western Washington University in Bellingham and following graduation she worked for Touche Ross in Anchorage, Alaska where she obtained her CPA license. A little over four years later she met her husband-to-be while traveling in Australia. She followed him home to Hilo and has lived here since 1984. For 19 years she maintained a tax practice as a sole-practitioner before accepting a position as an auditor with the Hawaii State Tax Office in Hilo. She later worked as the Accounting Manager for HELCO before moving to her current position as Controller for Hawaii Tire Co., LLC. This year Carolyn will move from Secretary to Treasurer for our chapter. She continues to be active as an officer with the Church of the Holy Cross and captains numerous USTA tennis teams. She is now an empty-nester as her children are both in Washington State - son Nick, who is employed in Seattle as a mechanical engineer, and daughter Christa, who is studying Accounting at Gonzaga University in Spokane. Carolyn Lum-Bellem is our Outstanding Member for the Big Island Chapter of HAPA.

Darryl Komo, CPA

Outstanding Member Oahu Chapter

The Oahu Chapter of the Hawaii Association of Public Accountants has selected Darryl Komo as its outstanding member. Darryl is a principal with the firm Robert H. Y. Leong & Company and has been with the firm for over 30 years. He received his BBA in 1976 and MBA in 1984 from the University of Hawaii at Manoa. Darryl has been an active member of HAPA for over 25+ years. He has served in vari-ous capacities at both the state and chapter levels . He is a past President of both the state and Oahu Chapters. Darryl is currently serving as the chair of the budget commit-tee at the state and co-chairs the public relations and student activity committees on the Oahu Chapter. He is also heavily involved with the scholarship committee and has helped promote various interactions with professors, staff and accounting students. Darryl feels that it is an honor to be selected among the many Oahu chapter members that contribute their time to the organization. He encourages others to become involved in the organization.

Alvin Imada

Outstanding Member Maui Chapter

Alvin Imada is HAPA-Maui Chapter’s outstanding member of the year. Alvin has been a long-time supporter of HAPA by attending numerous events over the years and helping to obtain sponsors for HAPA activities. Alvin’s banking experience spans over 37 years, with the last 10 at Central Pacific Bank. His tenure with Central Pacific Bank includes his current role of Senior Vice President & Strategic Account Executive, Specialized Market. He previously served as CPB’s Neighbor Island Region Manager. Originally from Maui, Alvin graduated from Santa Clara University and the Pacific Banking School (University of Washington). His financial services career began with the Sumitomo Bank of California. He then returned to Hawaii and oversaw the Maui County branch network for Bank of Hawaii. A long standing community advocate, Alvin has served on numerous organizations that encompass both the private, non-profit and public sectors. He currently serves on the board of Maui Economic Development Board, Inc. and last year chaired the 2013 Maui Heart Walk for the American Heart Association.

Convention Speakers

Samuel A. Donaldson, Esq., Georgia State University College of

Law, Atlanta, Georgia

Samuel A. Donaldson [J.D. University of Arizona; LL.M. (Taxation) University of Florida] is a Professor of Law at Georgia State University in Atlanta, Georgia. Prior to joining the Georgia State faculty in 2012, he was on the faculty at the University of Washington School of Law for 13 years. During his tenure at the University of Washington, he was a five-time recipient of the Philip A. Trautman Professor of the Year award from the School of Law’s Student Bar Association. Professor Donaldson served for two years as Associate Dean for Academic Administration and for six years as the Director of the law school’s Graduate Program in Taxation. He

teaches a number of tax and estate planning courses, as well as courses in the areas of property, commercial law and professional responsibility. Professor Donaldson is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the Bar in Washington, Oregon, and Arizona. Among his scholarly works, he is a co-author of the West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by CCH. Professor Donaldson has served as the Harry R. Horrow Visiting Professor of International Law at Northwestern University and a Visiting Assistant Professor at the University of Florida Levin College of Law. An amateur crossword constructor, his puzzles have been published in The New York Times, The Los Angeles Times, The Washington Post, The Chronicle of Higher Education, and other outlets. A perennial contender for People Magazine’s “Sexiest Man Alive” honor, Professor Donaldson was recently notified by email of his selection to receive substantial sums of money from high-level Nigerian business officials in exchange for his bank account information.

Larry J. Brant, Esq. of Garvey Schubert Barer, Portland, Oregon Larry J. Brant is a Shareholder in Garvey Schubert Barer, P.C., a regional law firm with offices in Portland, Oregon; Seattle, Washington; Washington, D.C.; New York, New York; Anchorage, Alaska; and Beijing, China. He works in the firm’s Portland, Oregon office. Mr. Brant focuses his practice on tax law. He graduated with a B.S. (Business Administration) cum laude from Portland State University, J.D. cum laude from Willamette University College of Law, and LL.M. (Taxation) from the University of Florida College of Law. He has served as an Adjunct Professor of Law at Northwestern School of Law at Lewis & Clark College and is a frequent lecturer to CPAs, Attorneys and Industry Groups on tax topics. Mr. Brant was named by the American Institute of Certified Public Accountants as the 1994-1995 outstanding instructor in Oregon for courses he taught to members of the Oregon Society of Certified Public Accountants on like kind exchanges of property. He is listed among Best

Lawyers in America (2007 to present); and SuperLawyers (2006 to present). In 2005, Mr. Brant was voted by his peers as “Best of the Bar” in the field of Taxation from the Portland Business Journal. He is past Chair of the Tax Section of the Oregon State Bar. Mr. Brant is the Chair of the Oregon Tax Institute.

Kurt Kawafuchi, J.D., LL.M, M.B.A., CPA (not in public practice) of Hochman Salkin Rettig Toscher & Perez, P.C. of Beverly Hills

and Hawaii

Kurt Kawafuchi specializes in tax controversies as well as tax, business, charitable and estate planning, and family wealth transfers. His representation includes Federal and state civil and criminal tax controversy matters and tax litigation, including sensitive tax-related examinations and investigations for individuals, business enterprises, partnerships, limited liability companies, and corporations. Kurt is a frequent lecturer before national, state and local professional organizations and has authored articles in many national, state and local publications.

Kurt Kawafuchi was appointed by the Governor of Hawai’i and served as the Director of the Department of Taxation from 2002 to 2010. In this position, he was responsible for all aspects of tax administration for the state of Hawai’i, including audits, collections, criminal tax investigations, legislation, administrative guidance, operations, taxpayer services and research and planning. Prior to his appointment as Director of the Department of Taxation, Kurt supervised the Attorney General’s Tax Division for the State of Hawai’i, which represented the state in tax litigation in all federal and state trial and appellate courts, and acts as parens patriae in supervising charities and nonprofits. Prior to November 1999, Kurt practiced law at Goodsill Anderson Quinn & Stifel in Hawai’i. His practice focused on tax law, international and domestic business and estate planning, and representing clients in civil and criminal tax controversies and litigation. From 1986 to 1992, Kurt was a trial attorney with the U.S. Department of Justice, Tax Division, Washington, D.C., and represented the Internal Revenue Service in federal and state courts in Hawaiì and California. Kurt Kawafuchi has served on behalf of the following organizations:

Chair, Council of Revenues, State of Hawaii (2013 to current) Chair, Tax Committee, Hawaii Society of CPAs (2012 to current) American Institute of Certified Public Accountants (AICPA) Outstanding CPA in Government (2008). Hawaii Society of Certified Public Accountants (HSCPA), Outstanding CPA in Government (2008). President’s Award for Outstanding Service and Dedication to the HSCPA (2000). President, Western States Association of Tax Administrators (WSATA), 2008-2009. Chair of the Hawaiì State Bar Association Tax Section, Director and Chair, Tax Committee, Hawaiì Society of Certified Public Accountants (1997-2003) NYU Institute on State and Local Taxation, lecturer since 2005, Advisory Board Member and lecturer for the UCLA Extension Annual Tax Controversy Institute, since

2000. Annual D.C. Delegation on behalf of the Taxation Section of the State Bar of California in meetings

with representatives of the U.S. Treasury, House and Senate Committees, the IRS and the US Tax Court.

Kurt has been a Member of the Advisory Board, and frequent speaker at the Chaminade Hawaii Tax Institute. Member of the Committee on Civil and Criminal Tax Penalties of the ABA Section of Taxation, Member of the Tax Procedure & Litigation Committee of the Taxation section of the State Bar of California. Kurt Kawafuchi is licensed as both an attorney and certified public accountant in California and Hawai’i (Not in Public Practice). He is a Certified Tax Specialist by the State Bar of California, Board of Legal Specialization. Kurt is a Fellow of the American College of Tax Counsel. He has taught numerous taxation and estate planning courses at the University of Hawaii School of Law and Graduate School of Accounting, and at Hawaii Pacific University. Kurt received a Master’s Degree in Taxation Law from Georgetown University.

Gary Tober, Esq. of Garvey Schubert Barer, Seattle,

Washington

Gary P. Tober, an owner and member of Garvey Schubert Barer’s tax practice group, is involved in tax and business planning for U.S. and foreign corporations, partnerships and individuals, emphasizing the tax aspect of cross-border business operations and investments transactions. Mr. Tober regularly presents seminars on international tax topics to tax professionals; teaches graduate school courses in international taxation at Golden Gate University; speaks at and chairs seminars on international law and taxation; and lectures on international topics at various professional education programs. He is admitted to practice in the State of Washington. Mr. Tober earned his B.A. at Denison University, his J.D. at the University of Toledo Law School, and his LL.M in Taxation, at Washington University School of Law.

William H. Atha II, Senior Vice President, Family Wealth Director,

Morgan Stanley, Honolulu, Hawaii

William Atha joined Morgan Stanley Wealth Management as a Senior Vice President and Family Wealth Director in 2012. Mr. Atha is responsible for complex financial planning, Family Dynamics and Governance, multi-generational Wealth planning, estate planning strategies, Executive Compensation management, Business succession and monetization strategies, Asset Management for liquid and illiquid assets, risk management and wealth management strategies for high net worth individuals and non-profits in the Southwest US and Hawaii. A relationship with a Family Wealth Director also includes access to LifeStyle solutions including Jets, Yachts, Real Estate, Art Valuation and management as well as access to Pinnacle Care health management consultants.

Mr. Atha worked for Bernstein Global Wealth Management for 10 years as a Principal, and Senior Investment Advisor. Previously, Mr. Atha worked as a Commercial Real Estate Broker for 16 years, last as a Senior Vice President and Corporate Account Manager in the Office Leasing Division of Grubb and Ellis Co. Mr. Atha worked 6 years with Arco International Oil and Gas Company (British Petroleum) as Assistant Controller of Arco Indonesia and Arco China and was based in Jakarta, Indonesia for 4 years. William Atha is a Bachelor of Science of Business Administration from the University of Southern California

and is a Master of Business Administration from Pepperdine University. He is a mentor to the Graziadio

School of Business at Pepperdine, and a frequent lecturer at the Chaminade Hawaii Tax Institute, the Hawaii

Association of Public Accountants, The Hawaii Estate Planning Council, the Hawaii Society of CPAs and the

Hawaii Planned Giving Council.

Troy Torigoe, Associate Vice President, Wealth Advisor, Morgan Stanley, Honolulu, Hawaii Troy Torigoe joined Morgan Stanley Wealth Management and its predecessor firms in 2001. He was born and raised in Hilo, Hawaii and earned his Bachelor of Arts degree in Finance and Accounting from Washington State University. Prior to his work at Morgan Stanley Wealth Management and its predecessor firms, he worked for a local bank in various capacities including managing the banks bond investment portfolio. Troy is married with two children, Kristin and Kainoa.

Paul H. Brewbaker, Ph.D., Economist, TZ Economics,

Honolulu, Hawaii

Paul H. Brewbaker is the principal of TZ Economics, a Hawaii consultancy. His background is in research on the Hawaii economy and financial risk analytics from a 25-year affiliation with Bank of Hawaii. Brewbaker is a graduate of Stanford University and received his Ph.D. in economics from the University of Hawaii. He also did graduate work at the University of Wisconsin, where he taught at Madison and Milwaukee, and is a lecturer in the University of Hawaii system. He is a member of the American Economic Association, the American

Finance Association, and the National Association for Business

Economics, and is a director of the Hawaii Economic Association.

Brewbaker currently chairs the Hawaii Council on Revenues.

With Loving

Memory of Our

Brothers and

Sisters Who

Passed Away.

Notes ____________________________________________________________________

Notes ____________________________________________________________________

Notes ____________________________________________________________________

© 2012 Morgan Stanley Smith Barney LLC. Member SIPC. NY CS 7181548 SUP001 10/12 GP10-01281P-N06/10

Morgan Stanley is proud to sponsor Hawaii Association of Public Accountants

William Atha Senior Vice President Wealth Advisor 733 Bishop Street, Suite 2800 Honolulu, HI 96813 808-525-6075 [email protected]

The Hawaii Association of Public Accountants would like to thank the following individuals and organizations for their contributions, help, and

participation at our 59th Annual State Convention:

Major Sponsors

Gifts & Prizes

Bank of Hawaii Central Pacific Bank First Hawaiian Bank

Speakers

Samuel A. Donaldson, Esq. Larry J. Brant, Esq.

Kurt Kawafuchi, J.D., LL.M, M.B.A., CPA (not in public practice) Gary Tober, Esq.

William H. Atha II, Sr. VP, Family Wealth Director Troy Torigoe, Assoc. VP, Wealth Advisor

Paul H. Brewbaker, Ph.D., Economist

And to the Maui Chapter Convention Committee, Makena Beach and Golf Resort, and Convention Attendees.

MAHALO

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