AICPA Comments on Pomeroy FLP Discounts Bill HR 436 - March 20, 2009
These are the 3/20/09 AICPA comments on the Pomeroy FLP discounts bill, HR 436
Published on April 15, 2010
Bill Text - Discounts - Certain Estate Tax Relief Act of 2009 (Introduced in House)
This is the 2009 text of H.R. 436, the Certain Estate Tax Relief Act of 2009, to address discounts on family limited partnerships and amend the Internal Revenue Code of 1986 to repeal carryover basis rules, prevent tax increases, imposition of compliance burdens on many more estates, and...
Published on September 12, 2012
Confirmation Letter on Day 2
The issue relates to accounting in subsequent periods for discount accretion associated with loan receivables acquired in a business combination or asset purchase
Published on July 11, 2011
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 March 31, 2014
Estate Tax Provisions in the Presidents Fiscal 2013 Budget Proposals
This page includes a discussion on the President's fiscal 2013 budget tax proposals regarding estate taxes, including the proposal on intentionally defective grantor trusts.
Published on April 03, 2013
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 19, 2012
AICPA Supports GASB Action to Improve Pension Accounting Standards
The AICPA Advocate: August, 2012. The AICPA endorsed the GASB's June 25 vote to improve existing standards for pension accounting and financial reporting for state and local employers, as well as governmental pension plans. The GASB released the new standards on Aug. 2, which will be effective in 2013 and
Published on August 15, 2012
Estate Tax Provisions in Presidents Fiscal Year 2014 Proposed Budget
A podcast on the estate planning impact of this and other provisions in the President's budget is available on the estate tax webinar page.
Published on June 04, 2013
Practice Continuation Agreements Placing a Value on Your Practice
A review of different methods for placing a value on your practice
Published on January 23, 2015
State Taxation of Remote/Online Sales
This page discusses the Marketplace Fairness Act of 2013 and the issues related to state taxation of online sales.
Published on September 25, 2013