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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 February 03, 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 April 01, 2007

    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 July 01, 2008

    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 December 01, 2008

    CPAs Evolving Role as Estate Planners

    Article Understanding the tax changes under ATRA alone does not prepare practitioners for how dramatically their role in the estate planning process has changed.
    Published on December 01, 2014

    Massachusetts Corporate Tax Law Changes Effective in 2009

    Article Massachusetts enacted a law aimed at simplifying the corporate tax structure and raising revenue while cutting corporate tax rates
    Published on December 01, 2008

    Self-Directed IRAs Advantages, Challenges, and Options

    Article A self-directed IRA is simply an account in which the custodian agrees to allow the taxpayer to exercise greater control over investment decisions.
    Published on December 01, 2007

    Massachusetts Taxes All Contributions to 401(k) Plans by Self-Employed Individuals

    Article Contributions made to a 401(k) plan by self-employed individuals are not deductible for Massachusetts income tax purposes effective for tax years beginning on or after January 1, 2008
    Published on December 01, 2008

    Certain Debt Obligations Not Subject to AHYDO Restrictions

    Article As a result of the recent deteriorating market conditions for debt obligations, the IRS has indicated that it will not regard specific debt obligations as applicable high-yield discount obligations (AHYDO) for purposes of Secs. 163(e)(5) and 163(i).
    Published on December 01, 2008

    New Rules Seek to Reduce Tax Advantages of Converting Second Home to Principal Residence

    Article Beginning January 1, 2009, the full $250,000/$500,000 exclusion under Sec. 121 will no longer be available on the sale of a taxpayer's principal residence if the residence was subject to nonqualifying use prior to its ultimate disposition.
    Published on December 01, 2008

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