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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

    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

    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

    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

    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

    Prop. Regs. Provide Guidance on Meals and Entertainment Expenditures

    Article Proposed regulations clarify the definition of a reimbursement or other expense allowance arrangement and provide guidance on the applicability of the Sec. 274(e)(3) exception under various circumstances including employer/employee, two-party, and multiparty arrangements.
    Published on November 30, 2012

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on August 24, 2012

    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

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