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Doug Moy awarded Golden Quill.

The NSPA Editorial Review Board selected Doug H. Moy of Oregon as the most recent recipient of the NSPA Golden Quill Award. Created to honor and encourage outstanding member-written feature articles in the National Public Accountant, the award carries a cash prize of $250 and a commemorative certificate, as well as recognition in the National Public Accountant and at the annual convention.

Moy was selected for his article entitled, "Joint Ownership of Property: Two's Company, But Is Three a Crowd?" His article dealt with a troubling area in estate planning - the treatment of property owned as joint tenancy with the right of survivorship (JTWROS) and tenancy by the entirety. This area becomes more troublesome when three-way JTWROS ownership of property is involved in the gross estate of a decedent spouse.

Moy has been an NSPA member since 1985. He is a consultant in estate and gift taxation and planning and a nationally recognized author and specialist in his field, particularly in living trusts and community property. He received his Bachelor's degree from Willamette University and Masters from Washington State University, where he spent an additional year doing doctoral work.


Moy is the author of Estate Planning Simplified (published by John Wiley Law Publications) and several journal articles in the National Public Accountant, Tax Management Estates and Girls and Trusts Journal. He is presently writing a new book on living trusts, to be published in 1996 by John Wiley & Sons, New York.

A keynote speaker at 13 consecutive NSPA Estate Tax Conferences, Moy has also assisted in designing this premier conference for the past several years. Additionally, he has lectured at many state and regional tax conferences, as well as NSPA's National Tax Institute. He is an active member of NSPA, the International Platform Association and the Curriculum Advisory Board for the College of Financial Planning.

Residing in Lake Oswego, Oregon, Moy consults exclusively on a fee basis to attorneys, accountants and clients nationwide.


"My belief is that knowledge promotes understanding, and understanding breeds creativity. Effective creativity depends on accurate information upon which to build a base of knowledge. My main objective in writing is to communicate to the reader complex rules of tax law in simple, easy-to-understand language so that the reader can, in turn, apply the information in his/her practice.

Moreover, if the reader is to profit from my articles, the information presented must be authoritative. In this regard, the reader must be able to depend upon the accuracy and the authority of what I am saying. Most of my writing is based on many years of experience working with clients and their advisors nationwide. In my teaching, I have found that these personal experiences and "people examples," as I call them (whether in an article or classroom situation), lend a human touch to my writing, which the readership seems to appreciate."


The NSPA Board of Governors has approved the Golden Quill Award as an annual recognition of member achievements in the area of writing for publication in the National Public Accountant. NSPA members are encouraged to submit articles on a variety of topics, including practice management, liability, tax penalties, computers, estate planning, marketing, financial planning, business valuations, management advisory services, corporate taxation, year-end tax planning and tax planning for small businesses.

For more information, contact NSPA's Department of Communications and Marketing, 1010 North Fairfax Street, Alexandria, VA 22314-1574. You may also call 1-800-966-6679, ext. 1318.
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Title Annotation:National Society of Public Accountants' Golden Quill award
Publication:The National Public Accountant
Date:Mar 1, 1996
Previous Article:SFAS No. 124.
Next Article:Looking beneath the surface: valuing health care intangible assets.

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