IRS Doesnt Always Address Subchapter S Corp Officer Compensation During Examinations - July 5, 2002
Presented are the results of a review of the Internal Revenue Service's (IRS) Subchapter S Corporation Officer Compensation Examinations to determine whether the IRS is effectively identifying taxpayers not reporting Subchapter S Corp officer compensation
Published on March 09, 2012
AICPA Comments on Proposed Regulations on Nonqualified Deferred Compensation Plans Under Section 409A (REG-158080-04) - ...
AICPA provides comments to the Treasure and IRS regarding guidance on proposed 409A regulations. Examples include a request for model plan amendments and a deadline by which plan documents must be amended to comply with the provisions.
Published on September 26, 2012
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 Supports Bill to Clarify State Tax Treatment of Nonqualified Deferred Comp
AICPA has endorsed H.R. 4019, which would clarify that retirement income received under certain nonqualified deferred compensation plans for retired partners would not be subject to non-resident state income tax
Published on September 28, 2012
Comments on Notice 2010-6, Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensatio...
The AICPA submitted comments on Notice 2010-6, which was issued to address certain document failures of nonqualified deferred compensation plans, on May 28, 2010
Published on August 31, 2012
Employee Benefits Tax Advocacy
This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
Published on October 14, 2013
Contact sheet for information on tax advocacy team members
Published on June 19, 2014
Expansion of ADEA Would Be Detrimental to Accounting Profession, AICPA Tells EEOC
The CPA Advocate: July, 2013. Partners in accounting firms should not be treated as “employees” under the Age Discrimination in Employment Act because it would “upend” the long-established expectations and succession plans of accounting firms, the AICPA said.
Published on July 18, 2013
AICPA-Backed Mobile Workforce Bill Introduced in House
The CPA Advocate: March 27, 2013. Businesses and their employees would get relief from the burden of complying with inconsistent nonresident state income tax withholding laws in 41 states under the Mobile Workforce State Income Tax Simplification Act of 2013.
Published on March 27, 2013
AICPA, State Societies Renew Push to Pass Bill Making Tax Code Accessible to All
The CPA Advocate: September, 2011. The AICPA and state CPA societies urged senators to pass the House version of a patent reform bill that would stop tax strategy patents.
Published on October 07, 2011