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
Minimum Essential Coverage and Shared-Responsibility Penalty Rules Provide Transitional Relief for Individuals
Proposed regulations issued by the IRS answer a number of questions regarding the Sec. 5000A “individual mandate” under 2010’s health care reform legislation.
Published on January 27, 2014
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
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
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
All Legal Same-Sex Marriages to Be Recognized for Tax Purposes, IRS Says
The IRS announced that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.
Published on August 30, 2013
Final Rules Issued on IRS Disclosure of Tax Return Information Under Health Care Law
The IRS issued final regulations about 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 August 14, 2013
IRS Issues Final Regs and Guidance on Mandatory E-Filing Requirements
The IRS issued final regulations and several pieces of guidance relating to the requirement that return preparers e-file tax returns, starting this year.
Published on March 29, 2011