AICPA Recommendations Adopted in Final Nongrantor Trust and Estate Regulations
...recommendations to allow full deduction of appraisal fees and about how to treat ownership costs were included when IRS wrote its final regulations governing which nongrantor trust and estate expenses are subject to the two percent floor for miscellaneous itemized deductions
Published on June 24, 2014
AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans
The CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA).
Published on July 18, 2013
Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax
This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
Published on March 31, 2014
Article/Guide to Section 643 Regs Defining Trust Income - 2005
An analysis of the revised regulations defining trust accounting income for tax years ending after January 2, 2004. This guide also examines how they affect the computation of fiduciary accounting income and distributable net income.
Published on September 12, 2012
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