Credit card surcharging and the related programs have been a hot topic over the last few years and are only growing hotter. However, the guidelines and laws surrounding these programs are unclear, ever-changing and vary by state and area.

A 401(k) plan is among the best ways to help a business attract and retain quality talent. Tax benefits and owner retirement savings options also make starting a 401(k) plan a smart idea.

The NJCPA applauds recent work for credit programs and supports the efforts by the Amer­ican Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) to reduce the financial burden for aspiring CPAs.