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    AICPA News Update - February 3, 2012

    Article In this issue: Celebrating 25 Years of the PFS Credential, Free Webinars and Resources, Chartered Global Management Accountant Launched January 31 at International Event
    Published on March 09, 2012

    The Funding Dilemma Retirement or College

    Article ...Editor: Michael David Schulman, CPA/PFS At a recent meeting, a client wanted to talk about paying for his child’s college costs for the upcoming spring semester. When asked if he had any retirement...
    Published on July 13, 2010

    Reminder Support Your Auto Expense

    Article ...Editor: Michael D. Koppel, CPA, PFS Auto expenses are a very common deduction for business owners and employees who must travel. Often the taxpayer does not know the exact amounts necessary to calculate the proper...
    Published on May 03, 2010

    Guiding Clients Through the Transfer-for-Value Maze

    Article ...Editor: Michael David Schulman, CPA/PFS One of the most attractive aspects of life insurance as an estate and financial planning tool is the tax treatment of the death proceeds. Generally, the proceeds of a...
    Published on May 12, 2010

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on August 24, 2012

    Qualified Sponsorship Payments and Advertising Income Analyzing Unrelated Business Taxable Income

    Article Determining whether receipts qualify as sponsorship payments or advertising income can be quite burdensome for most nonprofit organizations. The item describes how to properly structure unrelated business taxable income so as not to adversely affect the organization’s cashflow.
    Published on December 01, 2010

    IRS Examinations of Small Businesses and Their Electronic Accounting Files

    Article In 2010, the IRS SB/SE Division expanded its enforcement capabilities by requesting the electronic accounting software files of small businesses under examination.
    Published on August 24, 2012

    Deepwater Horizon and Sec. 162

    Article This item examines the deductibility of fines and penalties incurred by BP in the Deepwater Horizon explosion.
    Published on December 01, 2010

    Retailer Could Not Accelerate Rebate Liability via Recurring-Item Exception

    Article The IRS released CCA 200834019, addressing whether a retailer could use the recurring-item exception of Sec. 461(h)(3) to treat its cash rebate liability as incurred in the year of the sale of the rebate-eligible product.
    Published on May 03, 2010

    The Voluntary Classification Settlement Program

    Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
    Published on August 24, 2012

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