Fundamentals of Income Tax for Estates and Trusts Presentation - 2005
Discover how a trust is taxed, personal exemptions, learn about the distribution deduction, what income is for distribution purposes, what DNI is and relationships, tiers of distributions, impacts to trust and estate or the beneficiary, with helpful...
Published on September 13, 2012
Estate Tax Repeal for 2010 (or Not) What it Means for CPAs and Their Clients
In this web seminar, panelists discuss the possible implications of Congress' decision regarding carryover basis, estate tax and generation-skipping transfer tax as of January 1, 2010.
Published on March 29, 2012
Final Rules Issued on Individual Health Care Mandate
The IRS released final regulations on the penalty or tax imposed on individual taxpayers who do not obtain minimum essential health care coverage beginning in 2014.
Published on August 28, 2013
Lame Duck Session Wrap Up What CPA Financial and Estate Planners Need to Know
This January 5, 2011 webinar discussed what did and didn’t happen during the lame duck session that will impact the advice you provide to your individual clients when it comes to estate and individual planning.
Published on February 22, 2011
Administerability Issues for Consideration During Comprehensive Tax Reform
The AICPA Task Reform Task Force developed a list of important issues to consider in regard to administerability of the Internal Revenue Code during any undertaking of fundamental tax reform. (October 2012)
Published on October 02, 2012
IRS Proposes Expanding Tax Return Information It Will Disclose to HHS Under Health Care Acts
The IRS issued proposed regulations relating to how it will release certain tax return information to the Department of Health and Human Services, as required by 2010’s health care legislation.
Published on April 30, 2012
Tax Tables, Other Inflation Adjustments, Issued for 2013
The IRS issued inflation-adjusted items for 2013 as well as the new income tax rate tables now in effect as a result of the American Taxpayer Relief Act.
Published on January 15, 2013
AICPA Urges Congress to Quickly Fix Tax Cliff
In written and oral testimony, Jeffrey Porter, CPA, addressed the impact of tax uncertainty in several areas and made recommendations on behalf of the AICPA for alleviating some of that uncertainty.
Published on June 25, 2013
Tax Court Upholds Regulation Requiring Dependents Be Citizens in Year Tax Benefits Are Claimed
The Tax Court upheld Regs. Sec. 1.152(a)(1), which requires that children be U.S. citizens at some time during the calendar year for which the children are claimed as dependents.
Published on July 20, 2012
Domestic Partners and Same-Sex Couples
On June 26, 2013, the U.S. Supreme Court made rulings on two landmark cases related to same-sex marriage. The 5-4 decisions bolster the federal benefits available to same-sex married couples and clear the way for same-sex marriages in California.
Published on November 11, 2013