Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax
This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
Published on May 15, 2013
AICPA Makes Recommendations for IRS-Treasury 2006-07 Priority Guidance List
The AICPA has submitted recommendations for the Treasury-IRS 2006-2007 Guidance Priority List. The comments cover a range of areas that affect individual and business taxpayers. The AICPA also emphasized the continuing need for Treasury and the IRS to continue efforts to simplify tax regulations and cited three examples of ""simple
Published on March 04, 2010
AICPA Opposes Model State Law to Require Reporting by Out-of-State Sellers
The CPA Advocate: September, 2011. The Multistate Tax Commission failed to adopt a model statute that would impose onerous information reporting requirements on business, but plans to reconsider the issue in December. The AICPA opposes the model statute
Published on October 07, 2011
AICPA Endorses Bill to Allow Small Businesses to Extend Benefits to Employees
In this June 21, 2005, letter, the AICPA commended Senator Olympia Snowe (R-ME) for introducing S. 723, the SIMPLE Cafeteria Plan Act of 2005, which would allow small businesses to provide nontaxable benefits such as flexible spending accounts to their employees
Published on May 18, 2010
AICPA Testomony on Opportunities for Savings Removing Obstacles for Small Businesses
...on Opportunities for Savings: Removing Obstacles for Small Businesses, held on March 7, 2012. Our remarks focused on tax and simplification issues impacting many small businesses, specifically: (1) the various types of retirement plan
Published on March 19, 2012
AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation
The CPA Advocate: May, 2011. Robert Reilly, CPA/ABV testified at a Department of Labor hearing against DOL's proposed changes to the definition of fiduciary.
Published on May 27, 2011
Comprehensive List of Comment Submissions Related to the Taxation of Employee Benefit Plans
This page provides a comprehensive list of comment submissions related to the taxation of employee benefit plans, including executive compensation
Published on May 16, 2013
AICPA Comments on FY2005 Budget Proposal
AICPA weighs in on the administration's retirement savings plan proposals
Published on February 10, 2010
AICPA Comments on DOL Participant Directed Accounts
These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans
Published on September 24, 2012
AICPA Comments on IRS Proposed Regulations on Employee Stock Purchase Plans
AICPA commends the Treasury/IRS's effort to develop a comprehensive set of rules governing stock options issued under an employee stock purchase plan, but also asks for clarification on consistency rules for various terms and explanations to other issues
Published on September 24, 2012
AICPA Supports New Private Company Council Developing Framework for SMEs
The CPA Advocate: June, 2012. AICPA supports FAF's planned creation of Private Company Council and is developing an OCBOA financial reporting framework for privately held small- and medium-sized enterprises.
Published on February 06, 2013
Employee Benefits Tax Advocacy
This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on March 14, 2013
AICPA Board of Directors Adopts Resolution Emphasizing Need to Reduce Federal Debt
The CPA Advocate: December, 2012. The resolution supports two non-partisan efforts, the Campaign to Fix the Debt and the Comeback America Initiative.
Published on December 20, 2012
State CPA Societies Advocate against Sales Tax on Professional Services
The CPA Advocate: March 27, 2013. The Minnesota and Ohio Societies of CPAs have been battling proposals in their states that would impose a sales tax on accounting services.
Published on March 27, 2013
AICPA Works to Rationalize Tax Return Due Dates
AICPA supports legislation to solve the problem taxpayers and preparers face when Schedules K1 arrive too close to taxpayers' filing deadlines.
Published on September 02, 2011