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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 February 03, 2012

    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 July 01, 2008

    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 December 01, 2008

    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 April 01, 2007

    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

    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

    Planning for the New Medicare Taxes

    Article The recently passed 2010 health care reform legislation added two additional Medicare taxes intended to help pay for the new legislation. This item looks at the details of both the 3.8% investment income tax and the 0.9% hospital insurance tax increase and reviews some of the effects they will have
    Published on December 01, 2010

    Charitable Contribution of Qualified Conservation Easement

    Article The Tax Court held that a conservation easement of air space over an historic structure that was donated by a taxpayer to a nonprofit organization did not meet the requirements to be considered a qualified conservation easement.
    Published on December 01, 2009

    Real Estate Professionals Do Their Rentals Qualify for Nonpassive Status

    Article Taxpayers who make their living in a trade or business related to real property are held to a different standard than other taxpayers when it comes to the rental passive activity loss rules of Sec. 469.
    Published on December 01, 2009

    Communicating with Clients in Difficult Times

    Article The trusted, knowledgeable adviser must be proactive. Clients trust their CPAs and the advice, information, and education they provide.
    Published on January 01, 2009

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