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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

    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

    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

    IRS Provides Guidance on Pre-Ownership Change Capital Contributions

    Article Sec. 382 provides limitations on the amount of a pre-ownership change loss that a taxpayer can use to reduce post-change taxable income. Sec. 383 limits the use of pre-change credits and capital losses using the ownership change rules found in Sec. 382.
    Published on December 01, 2008

    Communicating with Clients in Difficult Times

    Article The trusted, knowledgeable adviser must be proactive. Clients trust their CPAs and the advice, information, and education they provide.
    Published on January 01, 2009

    California Combined Report Includes Unitary Insurance Subsidiary

    Article The California State Board of Equalization ruled that a taxpayer's combined report should include a wholly owned unitary insurance subsidiary.
    Published on December 01, 2008

    Sea-Change Planning for Same-Sex Married Couples and the DOMA Decision

    Article This column provides practitioners with an overview of the impact of the recent decision striking down a key provision in the Defense of Marriage Act ; a preliminary checklist of areas to be addressed with same-sex clients; and a discussion of the issues involved.
    Published on September 01, 2013

    Protecting the Elderly from Financial Abuse

    Article This column explores the warning signs of senior fraud and offers suggestions for identifying those signs and resources for guidance in handling such situations.
    Published on April 01, 2010

    Nonrefundable Milestone Fees Do Not Qualify as Success-Based

    Article A business can expense 70% of “success-based fees,” meaning amounts that are contingent on the successful closing of a covered transaction. It is important to remember this safe-harbor election can apply to both sides of the transaction.
    Published on December 01, 2012

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