Asset Protection Planning with Limited Liability Companies
Article:
The basic objective of asset protection engagements is to transfer assets to reduce or eliminate any exposure to liabilities in conjunction with the client’s estate plan or other financial concerns
Published on March 11, 2011
Using Retirement Benefits to Achieve Charitable Objectives
Article:
This item explores several options for taxpayers to use retirement plan benefits to fund charitable objectives
Published on January 13, 2012
Individuals Use of Offshore Holding Companies (Part II)
Article:
...more significant investments in foreign businesses, including situations in which the use of an offshore holding company may be consistent with bona fide U.S. federal income tax planning objectives
Published on May 10, 2010
Accounting & Valuation Guides
Article:
Information regarding the AICPA Accounting and Valuation Guides.
Published on April 08, 2013
Audit & Accounting Guides
Publication:
Information regarding the AICPA Audit and Accounting Guides.
Published on March 12, 2013
Family Investment Partnerships All the Perks
Article:
Family investment partnerships are frequently used to manage and control multigenerational family wealth and may result in significant economic and tax benefits.
Published on March 18, 2013
Audit Guides
Article:
Information regarding the AICPA Audit Guides.
Published on February 19, 2013
Compilation & Review Guides
Article:
Information regarding the AICPA Compilation and Review Guides.
Published on February 19, 2013
Preparing Canadian Structures for 2010
Article:
Effective January 1, 2010, Canada will look through tax-transparent U.S. LLCs and determine treaty eligibility at the member level.
Published on January 28, 2011
Other Guides
Article:
Information regarding the AICPA General Guides.
Published on February 19, 2013
AICPA Guides
Article:
Information regarding the AICPA Guide families.
Published on April 30, 2013
National Taxpayer Advocate Warns of IRS Mission Expansion
Article:
In the introduction to her recent report to Congress, IRS National Taxpayer Advocate (NTA) Nina Olson warns that recent expansion of the IRS mission is straining some of its core capabilities.
Published on October 05, 2010
Compilation and Review Engagements
Publication:
A description of publications available on compilation and review engagements.
Published on March 20, 2013
New Foreign Trust Tax Form Project 1041NR
Article:
IRS representatives recently approved a joint project with the AICPA Foreign Trust Task Force. Together they will design a new Form 1041NR, U.S. Income Tax Return for Foreign Estates and Trusts, which tax return preparers and IRS personnel will find easier to understand, prepare, and process.
Published on May 10, 2010
District Court Allows R&D Credit for Prototype Costs
Article:
In a recent case, the court held that the taxpayer is, in certain situations, entitled to the Sec. 41 research credit for qualified research expenditures (QREs) for activities relating to the design, development, and construction of new types/classes of ships.
Published on January 28, 2011