The Application of Spreadsheet Software Technology to Complex Taxpayer Elections


  • Larry E. Watkins


" The expansion of personal computer availability combined with a desire to provide learning experiences with situational validity has stimulated the use of spreadsheet software in the accounting curriculum. This paper provides an example of spreadsheet technology applied to an environmentally realistic decision model, discusses the integration of spreadsheet software applications into a taxation course, arKi finally mentions some of the inherent drawbacks of their use. Specifically, this paper examines taxpayer elections concerning distributions from qualified pension plans. A Lotus 1-2-3 application is utilized to choose the election path arid decision model that provides the largest annual annuity to the plan participant. "