Estate Planning Generic Checklist - 2005
Checklist:
This is a 2005 estate tax generic checklist. It covers items such as if you obtained everything you need to prepare your estate plan. Here is a quick checklist to get things started.
Published on September 23, 2012
Uncertain Tax Position FAQs Posted
News:
The IRS has posted a series of questions and answers (FAQs) about the new requirement for large corporations to report their uncertain tax positions.
Published on March 24, 2011
Loss of Spouse Checklist
Checklist:
...steps that should be taken when a spouse has passed away. Immediate actions to take, ways to get organized, papers and forms to gather and review, as well as insurance and tax considerations are all included
Published on February 17, 2010
November 22, 2011 Webinar on Estate Planning in Depth
Webcast:
This is the November 22, 2011 AICPA webinar on estate planning in depth.
Published on December 22, 2011
Tax Legislation and Policy Committee
Article:
The TLPC guides and advises on the Tax Division’s interactions with government to maximize the Division’s effectiveness and insure that the Institute’s positions serve the public interest, as well as members’ interests. Learn more here.
Published on February 04, 2013
Financial & Estate Planning What Should Your Clients Do Now
Webcast:
In this web seminar, a panel of experts discuss the multitude of issues you should consider for clients in the area of finacial and estate planning, regardless of the uncertain political, economic and tax picture we currently face.
Published on June 07, 2011
IRS Releases Final Schedule UTP, Incorporates Changes
News:
In two announcements, the IRS unveiled a number of significant changes to its plan to require certain business taxpayers to report uncertain tax positions on their tax returns and issued a final version of Schedule UTP.
Published on January 28, 2011
Corporate Equity Reduction Transaction Guidance Issued
News:
The IRS issued proposed regulations governing the availability of NOL deductions that are attributable to corporate equity reduction transactions.
Published on September 17, 2012
Where to Disclose Form 8938 and/or FBAR - 2011 Filings
Tools:
This table helps one identify which foreign financial assets and accounts must be disclosed for 2011 on: 1) Form 8938, Statement of Specified Foreign Financial Assets; 2) Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (commonly referred to as FBAR); or, 3) both. The table is based
Published on April 23, 2013
Financial & Estate Planning What Should Your Clients Do Now
Webcast:
In this web seminar, you will learn about the multitude of issues you should consider in the following areas of planning regardless of the uncertain political, economic and tax picture we currently face.
Published on January 09, 2011
AICPA Comments to Financial Accounting Standards Board on Possible Concerns With FASB 109 and Foreign Sales Corporation/...
Comment Letter:
Submitted to the Financial Accounting Standards Board, AICPA submits comments concerning the accounting treatment of the 2004 proposed extraterritorial income regime (ETI) replacement legislation.
Published on March 02, 2010
IRS Releases Proposed Regs on Series LLCs
News:
The IRS released proposed regulations on the tax treatment of series LLCs and cell companies, proposing to treat the individual series or cells as separate entities for tax purposes.
Published on January 28, 2011
New for 2011 - Informational Reporting Required of Specified Foreign Assets
Article:
One of the new reporting requirements created by the Act (IRC section 6038D) is about to kick in. Are you ready for Form 8938, Statement on Specified Foreign Financial Assets? It applies for 2011.
Published on March 15, 2012
Where to Disclose Form 8938 and / or FBAR
Tools:
This table helps one identify which foreign financial assets and accounts must be disclosed on: 1) Form 8938, Statement of Specified Foreign Financial Assets; 2) Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (commonly referred to as FBAR); or, 3) both. The table is based on information and guidance available as
Published on January 27, 2012
Schedule M-3 Filing Requirement Reduced for Entities Below $50 Million in Assets
News:
The IRS announced changes in the filing requirements for Schedule M-3, Net Income (Loss) Reconciliation, for certain corporations and partnerships.
Published on May 14, 2013