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    CPA 2.0

    Article If you are a CPA looking to take your knowledge and interest in technology to the next level, the CITP credential is definitely a career-enhancement tool and one that will differentiate you from the crowd
    Published on April 19, 2013

    Have You Audited Your Firms IT

    Article Since its inception, information technology (IT) audit has been an enigma to many auditors, CPAs and business professionals. IT has sometimes been seen as more of a simple business tool than a business risk. Auditors and management have trouble separating the nature of IT problems (i.e. every entity has IT
    Published on June 01, 2011

    Contemporaneous Documentation of Charitable Contributions

    Article Earlier this year, the Tax Court highlighted how an apparently slight oversight in documentation can upend the interdependent relationship between donee and donor.
    Published on November 30, 2012

    Elections to Direct Credit Card Rebates to Qualified Charities

    Article In a letter ruling, the IRS addressed the common concept of credit card companies allowing their customers to request that their credit card rebates be donated to charity.
    Published on December 01, 2010

    Elections Available to S Corporations with Significant Ownership Changes

    Article This item examines why shareholders are typically motivated to request various S corporation elections and addresses why tax advisers should raise the question of the election at the time of ownership change and not at a later date.
    Published on December 01, 2010

    Massachusetts Taxes All Contributions to 401(k) Plans by Self-Employed Individuals

    Article Contributions made to a 401(k) plan by self-employed individuals are not deductible for Massachusetts income tax purposes effective for tax years beginning on or after January 1, 2008
    Published on May 03, 2010

    Nonrefundable Milestone Fees Do Not Qualify as Success-Based

    Article A business can expense 70% of “success-based fees,” meaning amounts that are contingent on the successful closing of a covered transaction. It is important to remember this safe-harbor election can apply to both sides of the transaction.
    Published on November 30, 2012

    The Part Sale, Part Gift Trap for Nearly Worthless Securities

    Article This item discusses a trap for the unwary when the part gift, part sale rule applies.
    Published on August 24, 2012

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the need for practitioners to have a good foundational understanding of the relevant rules.
    Published on December 01, 2010

    Massachusetts Passes Economic Development Act

    Article This item reviews the 2010 Massachusetts Economic Development Reorganization Act, which made significant reforms and clarifications to Massachusetts tax law.
    Published on December 01, 2010

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