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    AICPA News Update - February 3, 2012

    Article In this issue: Celebrating 25 Years of the PFS Credential, Free Webinars and Resources, Chartered Global Management Accountant Launched January 31 at International Event
    Published on March 09, 2012

    The Funding Dilemma Retirement or College

    Article ...Editor: Michael David Schulman, CPA/PFS At a recent meeting, a client wanted to talk about paying for his child’s college costs for the upcoming spring semester. When asked if he had any retirement...
    Published on July 13, 2010

    Reminder Support Your Auto Expense

    Article ...Editor: Michael D. Koppel, CPA, PFS Auto expenses are a very common deduction for business owners and employees who must travel. Often the taxpayer does not know the exact amounts necessary to calculate the proper...
    Published on May 03, 2010

    Guiding Clients Through the Transfer-for-Value Maze

    Article ...Editor: Michael David Schulman, CPA/PFS One of the most attractive aspects of life insurance as an estate and financial planning tool is the tax treatment of the death proceeds. Generally, the proceeds of a...
    Published on May 12, 2010

    The Proposed Statement on Standards in Personal Financial Planning What Does It Mean for You

    Article To adapt to this rapidly evolving area of practice, the AICPA released this spring an exposure draft of the Proposed Statement on Standards in Personal Financial Planning Practice.
    Published on June 11, 2013

    California Combined Report Includes Unitary Insurance Subsidiary

    Article The California State Board of Equalization ruled that a taxpayer's combined report should include a wholly owned unitary insurance subsidiary.
    Published on May 03, 2010

    Tax and Financial Planning in 2012 Betting on the House

    Article This column reminds advisers of those tips that may be beneficial regardless of what tax changes are put in place in 2013.
    Published on November 30, 2012

    Ponzi Schemes The Implications for Defrauded Investors

    Article The losses incurred in a Ponzi scheme may be deductible as theft loss under Sec. 165(a) as an ordinary deduction in the year the loss was discovered, with certain limitations. A taxpayer cannot deduct losses as long as there is a possibility of recovery and litigation is ongoing.
    Published on January 28, 2011

    Certain Debt Obligations Not Subject to AHYDO Restrictions

    Article As a result of the recent deteriorating market conditions for debt obligations, the IRS has indicated that it will not regard specific debt obligations as applicable high-yield discount obligations (AHYDO) for purposes of Secs. 163(e)(5) and 163(i).
    Published on May 03, 2010

    Grouping Activities Under Sec. 469

    Article Generally, a taxpayer may group one or more trade, business, or rental activities as one activity if the activities represent an appropriate economic unit in determining gain or loss for Sec. 469 purposes.
    Published on January 28, 2011

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